Designations in the working time schedule. Symbols in the time sheet. Who leads it in the organization

Labor legislation obliges employers to keep records of time worked by employees. Organizations must take into account hours worked, regardless of legal status and individual entrepreneurs. Especially for this purpose, the State Statistics Committee has developed and approved forms of the Time Sheet N T-12 and N T-13.

We will provide instructions for filling out, which will help you correctly reflect the data and use the timesheet rationally.

Why do you need a time sheet?

The working time sheet, approved by Resolution of the State Statistics Committee dated 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. 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 (Article 84.1 of the Tax Code of the Russian Federation).

It is worth noting that the unified forms of timesheets N T-12 and N T-13 are not required for use from January 1, 2013. However, employers are required to keep records (Part 4 of Article 91 of the Labor Code of the Russian Federation). Organizations and individual entrepreneurs can use other ways to control the time employees spend at work. But in fact, the form format developed by Gostkomstat is quite convenient and continues to be used everywhere.

Who keeps the time sheet in the organization

According to the Instructions for the use and completion of forms of primary accounting documents:

• the work time sheet for 2019 is compiled and maintained by an authorized person;
• the document is signed by the head of the department and the HR employee;
• 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 time sheet. Management has the right to appoint anyone to perform this task. For this purpose, 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.

What is the difference between forms N T-12 and N T-13 Timesheets?

Two approved forms of themes differ, one of them (T-13) is used in institutions and companies where a special turnstile is installed - automatic system, monitoring employee attendance. 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.

Filling out a time sheet

There are two ways to fill out the timesheet:

• continuous filling - all appearances and absences are recorded every day;
• filling in by deviations - only lateness and no-shows are noted.

Let us give as an example instructions for filling out the T-13 form using the continuous filling method.

Step 1 - name of the organization and structural unit

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

Step 2 - OKPO code

OKPO is an all-Russian classifier of enterprises and organizations. Contained in Rosstat databases, it 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 date of compilation is usually the last day of the reporting month.

Step 4 - reporting period

Time sheets are submitted per 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 department employee.

• Serial number in the report card.
• Last name 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 dismissal.

Step 6 - information about attendance and number of hours

To fill out information about employee attendance and absence, abbreviated symbols are used. You will find a list of them at the end of the article in a separate paragraph. In our example for employee Petrov A.A. 4 abbreviations used:

• I - attendance (in case of attendance, the number of hours worked is recorded in the bottom cell);
• B - day off;
• K - business trip;
• OT - vacation.

Step 7 - 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 for the month.

Step 8 - information for payroll

The wage type code determines specific type cash payment, encrypted in numbers. Full list See the end of the article for codes. The example uses:

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

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

• Column 9 indicates the number of days or hours worked for each type of remuneration. In our case, the days of attendance and business trips are entered in the top cell, and the days on vacation are entered in the bottom cell.

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 empty, indicating only the days or hours worked in column 9. Like this:

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

Columns 10-12 contain the code for the reason for 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;
• I was on vacation for 10 days.

Step 10 - signatures of responsible persons

The accounting sheet is signed at the end of the month:

• employee responsible for maintenance;
• head of department;
• personnel worker.

How to mark vacation on a time sheet

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:

When using both methods of filling out a timesheet, a vacation symbol is affixed for each day the employee is absent. It’s just that when using the continuous method, the remaining days are filled with turnouts ( conditional code“I”), and with the method of taking deviations into account, they remain empty.

Other designations and codes in the table

We present the letter designations used in the time sheet in the form of tables.

Presence at the workplace:

Absence from work:

We will only give basic digital codes of types of remuneration(The full list is in the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/):

Completed sample time sheet

Time tracking has great value. Without accurately recording it, it is impossible to determine the amount of remuneration to an employee for the period worked, especially if the work was done at night or holidays. In order to distinguish between periods of work and rest, Goskomstat has developed special codes, the meaning and placement rules of which we will try to understand further.

General rules for maintaining time sheets

At the legislative level, keeping time records is mandatory for enterprises of all forms of ownership. The presence of at least one hired employee on the organization's staff creates the need to maintain time sheets.

A report card is a form approved at the state level reflecting data on a worker’s attendance at work and the reasons for his absence.

Keeping time records allows you to quickly solve the following tasks:

• clearly control working and non-working hours for each staff unit;
• check compliance with labor discipline. This happens thanks to the scrupulous recording of delays, prolonged breaks, and no-shows for various reasons;
• calculate the sum wages for a calendar period. The document allows you to prove the correctness of its calculation;
• these statements allow you to quickly obtain all the information necessary for reporting;
• it is easy to justify fines imposed on an employee for violating the attendance schedule workplace.

In 2004, Goskomstat proposed unified forms for recording working time:

Since 2013, their use is optional. Unified forms are very convenient, so they continue to be widely used to this day.

Filling out forms can be done in two ways:

• full registration. The HR employee fills out a timesheet every day. This is done using an alphabetic or numeric code, indicating the number of hours;
• recording deviations. This method allows you to mark only the days on which there was a deviation from the established schedule. In this case, only letter encoding is used. Only lateness, vacations, sick leave, night work, and more are noted.

Documents defining the accounting and personnel policies of the enterprise must clearly record the methods of maintaining timesheets, as well as the codes used and their decoding.

The employee responsible for drawing up the timesheet is appointed by a separate order. If the order is not issued, the obligation is prescribed in labor contract. Without an appointment, requiring an employee to maintain time records is unauthorized. To perform this function, the enterprise administration can appoint any employee.

The completed document is submitted to the director of the organization for approval. After signing by the manager, the time sheet is sent to the accounting department. If there are a large number of structural units, the circle of persons signing the statement can be expanded.

The working time sheet can be filled out in the following ways:

1. Manually. The timekeeper makes the appropriate notes daily in the prescribed form.
2. Automated. The information is entered into a special program, and the time sheet is printed at the end of the month.

You need to take full responsibility for filling out the timesheet, since this is the first document that will require labor inspection when checking.

When filling out the form, the following rules must be observed:

• all changes regarding personnel (adding an employee, changing a surname, etc.) must be accompanied by an order;
• the document is drawn up in a single copy;
• if the document is filled out manually, you can only use black and blue ink;
• The timesheet opens no later than the 2nd or 3rd day of the current month;
• the timesheet is closed on the last day of the reporting month;
• A separate column is provided for each staffing unit. The employee's first and middle names should be entered in full to avoid confusion between namesakes. It is advisable that the worker’s personnel number be indicated on the statement;
• information about attendances, absences and hours worked is entered in the horizontal cells opposite the names;
• each column of the table is equal on a certain day months;
• The time sheet is filled out every day. The basis for filling out the cells are orders, memos and other official information;
• If an error is discovered after closing the timesheet, you must fill out a correction form. It only reflects changes made.

Without the signature of the timekeeper and the head of the organization, the timesheet is considered invalid.

Rules for placing symbols

The employee who prepares the timesheet bears great responsibility. The final result – monthly remuneration to the company’s employees for their work – depends on his competence and attentiveness. If the timekeeper misses someone's last name, he will confuse letter designation or writes down the hours of work incorrectly, based on the results of the month you can get conflict situation with the workers.

You must approach filling out the timesheet step by step, following the following step-by-step instructions:

Before checking the document completely, so as not to rewrite it many times, It is better to enter information in pencil so that corrections can be made easily.

Working time columns are filled in using symbols. Labor legislation does not require mandatory use of encoding. Each code is entered in accordance with supporting documents.

Very often a dispute arises about how to record the time an employee spends on a business trip during the weekend. Some experts claim that the entire period is designated by the letter “K”, others argue that Weekend times must be coded “B”.

Both statements have the right to life. In order to avoid discrepancies in the processing of time sheet data, all these points must be specified in the order for the personnel department.

The entire period of absence of an employee due to illness, when providing sick leave, is marked with the letter “B”, without indicating days off. The same rule applies when designating maternity leave.

When marking the next or additional leave, you must enter holidays and weekends in the timesheet.

If an employee is dismissed within a month, then dashes are added after the end date of his work.

Each symbol in the table has a specific meaning. Based on the final indicators, wages are calculated, the quality of use of working time is analyzed, and reports are compiled to statistical authorities.

Example of a completed timesheet:

Decoding the most common

To indicate work events, alphabetic and numeric encodings are used. Their transcript can be found at title page statements of form T-12. The enterprise independently chooses which encoding is more convenient for use - alphabetic or numeric.

Not all codes are always required to fill out a timesheet. But the timekeeper must know some of the most frequently used ones by heart in order to avoid errors in filling out the columns:

Any data must be confirmed by primary documents: sick leave, an order for leave or a business trip, etc.

Explanation of all symbols used to fill out the time sheet:

Rarely used

Some numeric or alphabetic characters are used extremely rarely. A qualified accountant must clearly navigate them and know in what cases to use:

Any designation in the statement carries a certain meaning. Therefore, before using this or that symbol, it is necessary to clearly understand its meaning.

Can I use my own designations?

Labor legislation It is not forbidden to use your own and digital alphabetic encoding. This provision is outlined in Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n.

Many enterprises with standardized working hours use a simplified time sheet, in which instead of a letter definition of attendance, the number “8” is placed. This indicates that the employee worked a full day.

The presence of an employee on site can be indicated by the letter “F”, which will indicate actual attendance. Another vacation can be designated “OO”, and the additional “DO”. The main thing is that each innovation must be formalized by an order on accounting policies.

Timesheet keeping is mandatory legal norm for every enterprise. An organization can independently develop the most convenient form for itself and enter any letter coding, or it can use unified forms developed by Goskomstat. These forms have stood the test of time and have proven themselves to be the best.

In this video you will find useful information rules for maintaining and filling out time sheets.

Data on the working time of each employee is needed to correctly calculate his average earnings. Therefore, the employer is obliged to keep records of working hours, regardless of the remuneration system used.

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

The organization has the right to either keep records in a form developed independently and approved by the head of the organization, or, as before, use a unified form (approved by the post of the State Statistics Committee of Russia dated January 5, 2004 N 1). At the same time, in our opinion, the second option is simpler and more convenient. The unified form contains all the lines and columns necessary for proper organization accounting. Let's take a closer look at the order of filling it out.

The time sheet form N T-12 (Fig. 1) is used for manual accounting, N T-13 (Fig. 2) - for automated accounting. Note that Form N T-12 consists of two sections: I - “Accounting for working hours” (continued in Fig. 1) and II - “Settlements with personnel for wages” (continued in Fig. 1). The first section is intended directly to record the time worked by employees, the second - to reflect the calculation of their wages. In this case, the organization has the right to keep separate records of these data. In such a situation, section II of the report card is not filled out.

Both timesheets are drawn up in one copy. In this case, working time is taken into account in the timesheet in one of two ways: either by the method of continuous registration of appearances and absences from work, or by the method of recording only deviations (no-shows, lateness, overtime hours etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, leave in connection with training, time spent performing government duties, etc.), only symbol codes are entered in the top line of the timesheet in the columns , and the columns in the bottom line remain empty.

On the title page of time sheet N T-12 there are symbols of worked and unworked time. They should also be used when filling out the timesheet in form N T-13 (continuation of Fig. 1).

In most cases, the timesheet is submitted to the accounting department once a month upon completion. However, this is not entirely true. The fact is that wages must be paid to the employee at least every half month (advance payment and final payment) (Article 136 of the Labor Code of the Russian Federation). In this case, the advance is calculated based on the time actually worked by the employee, which is reflected in the time sheet. It turns out that for temporary employees, time sheets need to be issued every six months. Otherwise, the accounting department will not be able to correctly charge them an advance.

Maintaining time sheets is the responsibility of the organization. Moreover, it is necessary even if the organization uses a piece-rate form of remuneration. On the one hand, when using this system, an employee’s earnings do not depend on the amount of time he works. It is determined based on the established prices for the volume of work performed in physical quantities. However, regardless of the remuneration system established in the organization, the duration of working hours is limited by labor legislation. Therefore, the employer is obliged to keep records of it. The Labor Code does not make any exceptions to this rule (Article 91 of the Labor Code of the Russian Federation). In addition, data on the working time spent by each employee of the organization is needed to correctly calculate his average earnings and generate statistical reporting.

When dismissing an employee, the organization, at his request, must issue an extract from the time sheet. According to labor legislation, the employer is obliged, on the day of termination of the employment contract, to issue the employee a work book and certified copies of other documents related to his work (Article 84.1 of the Labor Code of the Russian Federation).

They are presented at the request of the employee. Moreover, the Labor Code does not establish a list of these documents. The timesheet is directly related to the employee’s work. Therefore, he has the right to demand a copy of it.

However, the timesheet contains data not only on the person leaving, but also on other employees. Moreover, the information contained in the report card is their personal data. Therefore, they can only be transferred to other persons with their consent. Thus, in this situation, in order not to obtain the consent of other employees, the organization has the right to draw up an extract from the document in question, which will indicate information only about the resigning employee.

Features of filling out timesheets in certain situations

The legislation does not clearly regulate the procedure for filling out a unified form of report card in various situations that deviate from normal ones. Therefore, an accountant or timekeeper has to independently decide what to show in the timesheet in each particular case.

To record working hours, an organization can either develop its own time sheet form or maintain it in a unified form. At the same time, when developing her own form, she has the right to take the unified form as a basis, supplement it with any details and delete unnecessary data. The main thing is that this form is subsequently approved by the head of the organization.

Working overtime

Let's assume that the timesheet is filled out using the method of continuous registration of attendances and absences. An employee of the organization worked overtime (10 hours instead of the established 8). Which code should be entered on the report card for this day: “I” (duration of work during the daytime) or “C” (duration of overtime work)?

In this case, an additional column can be entered into the timesheet. In the existing column put the code “I”, in the additional one - “C”. At the same time, for the convenience of further calculations, it is advisable to separate the normal and overtime hours and indicate them in the appropriate columns.

At the same time, such a problem will not arise if only deviations from the normal working hours are recorded in the timesheet.

Work on a business trip day

An employee, by agreement with the employer, can go to work on the day he returns from a business trip. It turns out that, on the one hand, his business trip has not ended (code on the report card “K”), on the other hand, he is already at his workplace (code on the report card “I”). Please note that the issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer. This is provided for by the Regulations on the specifics of sending employees on business trips (approved by the resolution of the Government of the Russian Federation of October 13, 2008 N 749).

The employee is not required to go to the workplace on the day of the business trip. However, by agreement with the employer, he can do this either full-time or part-time. In this case, the organization is obliged to pay him:

The day of the business trip (the day of arrival is also considered as such) based on average earnings;

Daily allowance for that day;

Hours worked.

Accordingly, codes can be entered in the timesheet indicating that the employee is on a business trip and the fact that he is returning to work. At the same time, the timesheet must also indicate the number of hours worked. Let’s assume that on the day of returning from a business trip, an employee worked 4 hours. In such a situation, the letter codes “K” and “I” and the hours worked - “4” are entered in the corresponding columns of the timesheet. Thus, the accountant will reflect the fact that the employee is on a business trip, his work that day and the number of hours worked.

The timesheet can be filled out in the same manner if, for example, an employee returned from a business trip after 00:00 (this day is considered the day of the business trip) and went to work that day.

Traveling on a business trip and (or) returning from it on the weekend

By decision of management, an employee of an organization may be sent on a business trip on a day off (for example, on Saturday or Sunday with a five-day work week with two days off). In addition, he may also return from a business trip on a day off. As the Supreme Court of the Russian Federation indicated, in this case, the person’s earnings are accrued in accordance with Article 153 of the Labor Code (decision of the Supreme Court of the Russian Federation dated June 20, 2002 N GKPI02-663). This article establishes general rules, which pay for weekends or non-working holidays.

Consequently, for these days, the employee’s payment is calculated not on the basis of his average earnings (as is provided for payment for business trip days), but on the basis of the tariff rate or salary, increased at least twice. On the work time sheet on weekends, the codes “K” and “RV” are entered, indicating the travel time they account for (“K” - business trip, “RV” - duration of work on weekends and non-working holidays).

Working on sick days

It happens that an employee, while on sick leave, goes to work. And after closing the sheet, he presents it for payment. Note that in this situation his work must be paid by the employer. However, for these days the employee does not have the right to claim sick leave pay. After all, the benefit is intended to compensate for earnings lost during illness. But in this case this did not happen.

Therefore, on days of illness and absenteeism of an employee, the code “T” (disability) is entered on the timesheet. When he goes to work during illness, the code “I” is entered indicating the hours actually worked.

Working during maternity leave

Often, employees of an organization who are on parental leave work for the organization on a part-time basis. In this situation, the question arises, what letter code should it be indicated on the report card: “I” (duration of work during the day) or “OL” (parental leave)?

In this case, the timesheet can be filled out in the same way as when working on the day of a business trip. That is, the codes “I” and “OZH” are indicated in it. At the same time, the time sheet shows the number of hours actually worked by this employee.

Please note that the employee has the right to interrupt such leave and return to work full time. From the moment the employee returns to work, the timesheet indicates the code “I” (duration of work during the day) and the number of hours actually worked.

Working on weekends with another day off

According to labor legislation, work on a day off is paid at least twice as much. At the same time, at the employee’s request, he may be given another day of rest. In such a situation, work on a day off is paid in the usual manner, but a day of rest is not subject to payment (Article 153 of the Labor Code of the Russian Federation).

When working on a day off, the report card indicates the code “РВ” (duration of work on weekends and non-working holidays), as well as the number of hours worked by the employee on the day off (regardless of how he will subsequently be paid: double or single). If an employee is given an additional day of rest, he is marked with the code “NV” (additional days off (without pay)). The number of working hours on this day is not given.

Accounting for days of donation

On the day of donation of blood and its components, as well as on the day of the associated medical examination, the employee must be released from work. At the same time, he retains his average earnings (Article 186 of the Labor Code of the Russian Federation). After each day of donating blood, he is also given an additional day of rest. This day, at the request of the employee, can be added to annual paid leave or used at other times within a year after the day of blood donation (Article 186 of the Labor Code of the Russian Federation).

Since on the day of blood donation the employee is released from work, and for this day and for the additional day of rest provided in connection with blood donation, the average earnings are maintained, they are marked in the report card with the codes “G” (day of blood donation) and “OB” ( additional days off (paid)). The number of working hours on these days is not indicated.

If the employer was not notified in advance of the reasons for the employee’s failure to appear on the day of blood donation, the code “NN” is entered on the report card (failure to appear for unknown reasons (until the circumstances are clarified)). After receiving the appropriate medical certificate from the employee, this code is corrected to the code “OB”.

Passing a medical examination in the direction of the military registration and enlistment office

The organization is obliged to release the employee from work on those days when he performed state or public duties. At the same time, he retains his place of work and, in some cases, his average earnings. This rule applies provided that the employee must perform state or public duties during working hours in accordance with the Labor Code or other federal laws (Article 170 of the Labor Code of the Russian Federation). According to the law on military service (Federal Law of March 28, 1998 N 53-FZ), during the medical examination (examination or treatment) of citizens to decide on their registration with the military, they are exempt from work. At the same time, for a given period of time, the organization is obliged to pay them the average salary.

Consequently, while undergoing a medical examination, the employee was fulfilling his government duties. This period of time is marked in the report card with code “G” (absenteeism while performing state or public duties in accordance with the law).

Dismissal of an employee

An employee may quit, for example, at the beginning or middle of the month. In such a situation, how to fill out those columns of the timesheet that fall on the dates after his dismissal? Please note that the timesheet is necessary to record the working time worked by each employee. Therefore, on the last day when the employee was present at work, the timesheet indicates the code “I” (duration of work during the day) and the number of hours worked by him. In the cells for those days when a person is no longer an employee of the organization, letter marks are not made. They also do not indicate the number of working hours. After the employee is dismissed, dashes are placed in the corresponding cells of the timesheet.

Opinion

Natalya Levinskaya, service expert Legal consulting GUARANTEE

Anna Kikinskaya, reviewer of the Legal Consulting Service GARANT

Temporary disability benefit as a type of compulsory insurance coverage social insurance in case of temporary disability and in connection with maternity, it is intended to compensate citizens for lost earnings due to the onset of temporary disability (clause 1, part 1, article 1.2, clause 1, part 2, article 1.3, clause 1, part 1, article 1.4 Federal Law of December 29, 2006 N 255-FZ). Consequently, payment of temporary disability benefits for the period during which earnings were not lost is impossible and contrary to the law. In this situation, the FSS of Russia may recognize that expenses for the payment of insurance coverage cannot be made at the expense of the fund and, accordingly, will not accept them for offset.

Opinion

Tatyana Chashina, expert of the Legal Consulting Service GARANT

Ivan Mikhailov, reviewer of the Legal Consulting Service GARANT

When granting parental leave, the employer is obliged to issue a corresponding order (instruction). Based on it, appropriate notes are made in the employee’s personal card. But if going on vacation is fixed by order, then it seems correct to issue an order to terminate such leave. The order will be the basis for making the appropriate notes on your personal card. An employee who wishes to interrupt parental leave may, in advance, in writing inform the employer about this, although this is not obligatory. In this case, the order to end the vacation is issued based on the employee’s application.

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• Working time tracking. Time sheet

  Based on materials from the reference book “Salaries and other payments to employees” edited by V. Vereshchaki (http://go.garant.ru/zarplata/) According to Article 91 of the Labor Code, “the employer is obliged to keep records of the time actually worked by each employee.” Until January 1, 2013 for accounting...

• What time of work will be considered part-time?

  Answer: Working time is the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods that are classified as working time by the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts.

• The nuances of granting leave without pay

  Quite often, employees turn to the head of the institution with a request for leave “at their own expense.” Employees among themselves call such leave administrative, and in labor legislation it is called leave without pay. Is management always obliged to provide such leave to an employee, are there any restrictions on its duration, is it possible to recall an employee from it, and how does this leave affect the length of service required to provide annual paid leave - we will tell you in this article.

• Questions arising when establishing part-time work

  By agreement between the employee and the employer, an employment contract may establish part-time working hours, namely a part-time working day or a part-time working week (Article 93 of the Labor Code of the Russian Federation). In this article we will consider the most interesting court decisions on disputes regarding the establishment of part-time work and payment for work in the specified mode.

• Employee recall from vacation

  Often, due to operational necessity, employees are recalled from annual paid leave. Is such an action of the administration legal? Who should not be recalled from vacation? How to apply this procedure? You will find answers to these and other questions in the article.

• What is the duration of annual paid leave at 0.5 employee rate

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• Leave without pay. Cheat sheet for personnel officers

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• Is administrative leave allowed?

  During economic downturns, furloughing workers has become a common way to reduce labor costs. In the article we will discuss the legality of its use. According to the International Labor Organization, due to the deepening…

• Vouchers at the expense of the Social Insurance Fund of the Russian Federation

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• Downtime - work in the organization is temporarily suspended

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• Working during parental leave: clarifying the situation

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  Rostrud explained in detail what an irregular working day is and how it should be compensated in accordance with the current version of the Labor Code.

  In the current conditions, transferring employees to part-time work is practiced by companies quite often*. However, the procedure for establishing part-time employment from the point of view of the law is not always carried out flawlessly. Let's look at the most problematic situations related to changing the operating mode, which were reported by our readers. We will analyze the errors inherent in these situations and show you how to correct them.

• Switching to part-time work

  We analyze the procedure for introducing a new operating mode
  IN lately Due to financial difficulties, many companies would like to introduce part-time work. However, this is possible only under certain conditions and in compliance with the procedure established by the Labor Code.
  In this article we will talk about the order and under what conditions part-time work can be introduced and what documents need to be drawn up for this.

• Length of working day (shift)

  A working day is the legal time of day spent on work. The duration of work during the day, the moment of its beginning and end, breaks are established by the labor regulations, and for shift work– also shift schedules.

• Working hours - what is it?

  Working hours- this is the time during which the employee, under the terms of the employment contract, must perform his job duties, as well as some other periods of time that the legislation of the Russian Federation classifies as working time.

The time an employee is on leave without pay should be noted on the working time sheet, for which special letter and numeric designations are used.

This accounting document can be compiled according to standard form T-12 or T-13, while the designation of leave at one’s own expense in the time sheet is the same regardless of the form used.

The difference in the choice of the required code to be reflected in the timesheet is associated with the basis for providing days off without pay

Designation in the report card:

• if providing leave at one’s own expense is the employer’s responsibility under the Labor Code of the Russian Federation, then on the corresponding days the letter code “DO” or the numeric “16” is entered on the timesheet;
• if the provision is carried out with the permission of the employer (by mutual agreement of the parties), then other codes should be indicated - “OZ” or “17”.

Each day of unpaid leave is marked in the timesheet with the specified code.

How to mark correctly on a report card

The order of designation in the T-12 form:

Designation order in form T-13

How to indicate vacation on the report card if sick leave occurs

The illness of an employee 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. The slip can be issued to the employee upon completion of his vacation period without wages, if at the time of its end the employee’s illness has not ended.

A different procedure applies to the main annual vacation, when 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, occurring during a period of rest without pay, does not in any way affect the designation in the work time sheet. The days when the employee was sick while on leave at his own expense are indicated in the timesheet with the same codes as the unpaid leave itself: DO and 16 or OZ and 17.

If the employee is on annual leave, then sick days that fall during the vacation period are indicated in the working time sheet as follows:

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

How to book 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 they arise various situations, due to which release from work is required without absenteeism or other problems. By decision of management, you can provide such exemption at your own expense, i.e. Salaries will not be accrued during this period.

Leave without pay

Many career employees who have worked for more than one year have been faced at least once with the need to provide leave without pay. In some cases, one day is taken, and sometimes more due to some unforeseen circumstances. This could be either an accident with close relatives, or simply a desire to relax and unwind a little.

If an employee is ready to sacrifice his salary, and the manager is not against it, then you can take a so-called vacation at your own expense. This article presents a special sample order for granting leave without pay, which will help you formalize it correctly. You can download it here.

According to the Labor Code of the Russian Federation, every 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 if the established number of days is exceeded, wages and compensation will no longer be accrued. 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 leave without pay

Registration of leave without pay

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

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

Please note: in other words, an employer does not have the right to deny 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 find out more about this in the personnel department of your organization, as well as by direct communication with your superiors. Of course, they must be sufficiently qualified in this matter.

To receive leave, just write an application

Refusal by the employer to provide leave at his own expense

Specific regulations describe how often you can take vacation 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 does not have the right to refuse. And this, in turn, cannot be a reason for dismissal. Any court will oblige the employee to be reinstated in his position or to pay him due compensation. If the boss himself doesn’t mind, then the number of days taken at his own expense can be much greater.

However, there are situations when the employer is simply not satisfied with the length of the vacation or its start date. It is quite possible that he would like to somehow reschedule it or shift it to another period. However, he does not have the right to do this if the vacation period does not exceed that established by law. The duration and valid reasons have already been indicated above. The employee independently decides whether he needs to use the allotted days and when it is best to do so.

Please 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 managers are aware of the special status or state of affairs, so they are ready to sign the order.

Application for unpaid leave

The basis for receiving leave is the direct application of the employee himself. After this, an official order is issued on Form NT-6 to grant leave. In this case, you should pay attention to several important points. In section “B” the columns are filled in as follows:

• varieties - “vacation without pay”;
• the exact number of days required;
• start and end dates of the vacation period.

It is advisable to pre-agreed these aspects with your superiors, so as not to fill out documents several times. After this, you can submit an application for signature. If difficulties arise, it is better to familiarize yourself with the sample. which will help you figure out how to take a vacation at your own expense with full protection of your rights.

The employee himself must familiarize himself with the order and then sign that he is familiar with its contents. This is a mutual procedure, so it is important to exclude any inconsistencies, for example, with the start and end dates. Otherwise, the employee may simply be counted absenteeism or simply work for a few days for free.

The documents themselves contain many additional lines that, at first glance, are incomprehensible or unfamiliar to the employee. When reading, you should pay attention to the designation in the time sheet for vacation at your own expense, where the corresponding entries appear:

• “UP TO” or “16” – if leave without pay 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: Payment for forced absence due to illegal dismissal

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

The nuances of providing unpaid leave

Every employee is waiting for his vacation and wants it to fall at a good time. According to the Labor Code of the Russian Federation, it is officially 28 days. 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 regulations, in particular the right to time off.

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

Please note: it is necessary to remember that the calendar year does not coincide with the working year, since the countdown is from the date of hiring. Thus, it is not always possible to correctly calculate the time when you can rest.

According to the provisions Russian legislation regulating 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, this may affect when he will be granted an already paid vacation. It is calculated based on the number of official working days.

Thus, several important features can be identified:

• 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 length of service;
• all days that exceed this number postpone the date of the next paid leave.

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 during vacation

The Labor Code of the Russian Federation strictly regulates situations related to an employee’s illness, including during his official leave. However, in situations where it is taken at its own expense, certain difficulties arise in interpretation. The simplest thing is that if periods of illness according to medical certificates and orders coincide, then the employer has every right not to pay benefits. On his side is Federal Law No. 255, Article No. 9 (clause 1).

If the illness began during the unpaid vacation period and continues after its end, then a number of difficulties arise. The employer must calculate the benefit taking into account the number of days when the employee should have already begun his duties. It must be remembered that doctors do not have the right to issue sick leave if they are not on the payroll. at the moment, therefore, the certificate must be issued on the day the period ends. Because of this, employers may send you to the clinic to receive another certificate, or they will even offer other options for calculating accrued wages.

Thus, you can rest as much as you want if your boss doesn’t 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 they will be combined in any way.

In such matters, we must not forget about the status of the employee. If he 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 closely monitor these aspects and defend his civic position. To do this, you need to provide evidence or certificates.

How to mark unpaid leave on your timesheet?

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

Leave without pay is a type of release of an employee from performing job duties, in which the employee’s earnings are not paid (Article 128 of the Labor Code of the Russian Federation). Moreover, upon completion, the employee has the right to return to the company to his previous workplace.

Significant circumstances prompt the employee to contact the employer in order to obtain leave without pay, namely the death of a close relative, serious illness or marriage. If there is documentary evidence of such circumstances, the employer does not have the right to refuse the employee.

The process of documenting leave without pay is as follows:

1. The employee writes a statement addressed to the head of the organization indicating the start and end dates of the time of release from work duties;
2. The employer issues an order to grant leave to the employee (form T-6), and the personnel department familiarizes the latter with this document against signature;
3. Information about leave is placed in the employee’s personal card (Rosstat Resolution No. 1 of January 5, 2004);
4. Appropriate marks are placed on the time sheet.

It is worth noting that the indication of vacation time without pay on the time sheet does not always have the same letter designation. The abbreviation code reflects the basis for releasing an employee from performing work duties. In total, two main codes are used - DO and OZ. In what cases they should be used will be discussed in this article.

Main aspects of displaying leave without pay in a timesheet

A 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 from work on the basis of valid and unexcusable reasons. This document carries an extremely important functional load: based on the information provided in it, the employee is paid a salary.

All employers in the Russian Federation, regardless of the organizational and legal form of activity, fill out a time sheet recording the time worked (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, time sheets continue to be kept manually and therefore use the T-12 form. When there is automatic accounting (the so-called “turnstile”), then the T-13 form is used.

What are the features of keeping a time sheet that takes into account the time worked by a specialist and the periods of his absence?

• Firstly, information is entered into the document every working day;
• Secondly, at the end 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 transferred to the accounting department - on its basis the salary is calculated.

Since the time sheet is an official document, its completion is subject to strict compliance with labor legislation. In particular, all employee appearances and absences are marked with alphabetic or numeric codes (at the choice of the organization’s personnel service). This also applies to the period an employee is on leave without pay.

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

• “OZ” or “17” are applied if the employee received leave due to the fact that he has a reason prescribed in labor legislation - marriage, the birth of a child or the death of a close relative (all reasons must have documentary evidence);
• “BEFORE” or “16” are used when release from work for a certain period occurs in connection with the agreement of this issue with the employer ( additional reasons for making such a decision, as a rule, are reflected in the collective labor agreement).

Read also: Law on sick leave

How can I indicate other periods of rest without pay on my timesheet?

In the practice of Russian organizations, there are some special cases granting leave without pay. They are displayed slightly differently 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 if the employee is in study leave, which also does not imply that the employee retains his salary (Article 174 of the Labor Code of the Russian Federation);
• “DB” or “18” is used for a situation where an employee leaves his workplace in connection with the exercise of the right to additional annual unpaid leave.

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

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

It is important to mention another case that often occurs in the practice of organizations, which is reflected in the time sheet with the mark “NV”. This happens if a company employee decides to replace a salary increase with additional days off provided for overtime work or high-quality completion of a work task, etc. (Article 152 of the Labor Code of the Russian Federation)

How to reflect leave without pay in the timesheet in hours?

Any leave without pay has its own duration. To record it, calendar days are usually used (Article 128 of the Labor Code of the Russian Federation). However, this rule is applicable only for cases provided for by labor legislation.

So, in Labor Code The Russian Federation contains clear information about how many days of leave are granted to an employee who went to a university to take a test, became the father of a child, or got married. But what to do if the leave at the expense of the employee had a different basis, prescribed only in the collective labor agreement?

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

It is worth especially emphasizing the fact that the conversion of hours to days is carried out on the basis of the length of the working day that is accepted in a given organization. In this case, special importance is attached to indicating the start and end dates of leave without pay. How to indicate hours on the time sheet?

• every day the code “BEFORE” is entered in the corresponding column;
• next to it the number of hours is assigned, in accordance with the norms of the collective labor 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 calendar days. This is due to the fact that with time-based wages, wages are most often calculated on the basis of average daily earnings.

Thus, in order to correctly reflect the leave at the expense of the 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 service mistakenly puts the code “DO” instead of “OZ” in the document, or vice versa, the organization itself responsible persons face significant fines.

Symbols in the time sheet. How to fill out a time sheet (sample)

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

Regular form filling

Filling out a timesheet is a painstaking job that requires attention. It can be done using, for example, the method of continuous appearances and no-shows.

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

In the timesheet itself, it will look like this: on a day off, put the letter “B”, under it 0, on a working day, respectively, “I” and the number of hours, for example 8. Similar to weekends, various reasons for absence from work are noted, starting with business trips and ending with absence for unknown reasons.

In this case, calculating a time sheet is a little easier, because all the necessary numbers and symbols are in front of your eyes. This especially applies to specialists with little work experience - this way they will be less likely to get confused and make a mistake.

Filling out your time sheet wisely

There is also a method for recording deviations. It applies when the working day has the same length throughout the entire period. In this case, only non-standard situations are noted, that is, absences, overtime, 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 from the workplace - B, K, OT, NN, PR, B and others. The bottom line remains blank. After all, in the final calculation of the time 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 personnel officers and accountants. It is also well suited for small organizations where the number of employees is small. If your management doesn't know about a simpler time and attendance system, now is the time to offer it to them.

Maintaining time sheets on a computer

In addition to the paper version, there are also several electronic ones. As mentioned above, timesheets must be duplicated. This is necessary to ensure that data on the work of employees is not lost and their accuracy is confirmed (after all, it is not possible to use a computer everywhere).

One of the more available options is created in office programs time sheet. Excel is perfect for these purposes. Spreadsheets allow you to create any type and size of document. Also, thanks to the ability to set formulas, summing up and calculating intermediate data is much easier.

Using special software

If the employee or management has insufficient skills in working with spreadsheets, another similar program can 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 is also worth considering that each program requires the use of licensed versions. Naturally, they have different prices from different suppliers. For example, the “Timesheet” program will cost users from 1000 rubles. and higher - depending on the number of personnel.