How to draw up a working time schedule correctly?

Why do you need a time sheet?

Maintaining a timesheet is necessary, first of all, to record the time worked by employees.
This obligation of employers is enshrined in the article of the Labor Code of the Russian Federation. The absence of a report card is in itself a violation. In this case, the employing organization may be fined 50 thousand rubles (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Keep timesheets for free in an accounting web service

Correct and timely record keeping will not only save you from a fine, but will also make the life of the accounting department much easier. In most accounting programs, salary calculations based on the results of the month are “tied” to this document; average earnings paid when providing vacations and sending on business trips, etc. The program, based on the codes entered in the timesheet, itself determines which periods and amounts need to be taken into account when calculating, and which should be excluded. This significantly reduces the complexity of calculations, but at the same time increases the “price” of shortcomings when filling out the timesheet. Incorrect indication of the code or work time may lead to incorrect determination of average earnings and inaccuracies in calculations. And this, in turn, will lead to errors when calculating taxes.

The report card is also used when calculating social benefits (for example, child care benefits).

You cannot do without this document when calculating the average number of employees.

In addition, the time sheet can be used to monitor the payment of “salary” taxes and other mandatory payments. In particular, it can be used to check whether the bases for insurance premiums and personal income tax, as well as labor costs, have been correctly determined.

Finally, a correctly completed timesheet will facilitate the generation of statistical reporting. For example, form P-4 “Information on the number and wages of employees” is almost entirely compiled according to timesheet data.

Fill out form P-4 according to the new rules and submit it to Rosstat via the Internet

Frequency and duration of breaks during working hours according to the Labor Code

Article 108 of the Labor Code of the Russian Federation establishes the obligation of any employer to provide all employees during work with a daily (every shift) break for rest and food lasting no less than half an hour and no more than two hours. The duration of the break within this period is fixed by an internal document of the organization, most often it is the PVTR. A fragmented working day, the number and duration of breaks during it are provided for by internal or legal regulations . Thus, the Regulations of the Ministry of Transport of August 20, 2004 for bus drivers on regular routes provide for the division of the working day into two parts, the first of which should take no more than 4 hours , after which the driver is given a break of up to 2 hours (this does not count the lunch break) .

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Timesheet forms

Unified forms are provided for recording working hours. Budgetary organizations must use form No. 0504421 for OKUD, which was approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n.

Commercial organizations can use Form No. T-12 or Form No. T-13. Both forms were approved by Decree of the State Statistics Committee dated January 5, 2004 No. 1.

The main difference between them is the following: in form No. T-13 there is no part dedicated to payroll calculations. At the same time, the Instructions for filling out Form No. T-12 allow you not to fill out the sheets dedicated to salary calculations in this form either. This is possible if separate records are kept of working time and payments to personnel.

Accordingly, the choice between these forms mainly depends on the settings of the accounting program. So, if in an organization, accounting for settlements with personnel is combined with accounting for working hours, then you need to use form No. T-12 and fill out section 2 in it. If accounting for working hours is separated from settlements with personnel, then you can use any of the specified forms.

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How to record time worked

The legislation allows two options for filling out forms No. T-12 and No. T-13. The first (most common) involves keeping a time sheet using a continuous method - attendance, absences and any deviations from “normal” work (overtime, business trips, work on weekends, etc.) are recorded. The second option involves recording only deviations from the normal work schedule (absences, business trips, overtime, etc.) in the timesheet.

HISTORY OF THE ISSUE. Until that time, when there was no widespread distribution of accounting programs, the choice of method for filling out the Timesheet depended, as a rule, on the working hours established in the organization. With a constant length of the working day (shift), the personnel officer could daily note in the Timesheet only those employees who did not show up for work, or who worked less or more than expected. In relation to the remaining employees, it was understood that they were present at the workplace exactly as long as specified in the employment contract. If the number of hours worked on different days (shifts) could deviate from the norm, then the personnel service needed to enter data about all employees into the Timesheet every day in order to control overtime.

Today, when personnel records are almost completely automated, the deviation method is practically not used. The explanation is simple: when computer processing forms No. T-12 and No. T-13, empty cells are unacceptable.

Therefore, currently, most employers enter data on employee attendance into the Timesheet on a daily basis. To do this, the code “I” or “01” is indicated in the top line (if digital rather than letter codes are used), and in the bottom line is the number corresponding to the length of the working day in hours (usually “8”).

There may be situations when additional codes appear in the Table. For example, if an employee is required to work overtime. In this case, several codes will be indicated in the upper cell for the corresponding day, and the corresponding hours will be indicated in the lower cell. So, if an employee worked two hours overtime, then in the top column of the timesheet for that day you need to enter “Y/S” (or “01/04” if digital codes are used), and in the bottom column - “8/2”.

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Break during working hours according to the Labor Code of the Russian Federation

With a standard working day, two such breaks are required with a total duration of an hour. An employee can write an application to add these breaks to the lunch break or to move them both to the beginning of the day and to the end of it, that is, to shorten the working day at their expense. The employer is obliged to do this, and this time, regardless of whether it is taken several times a day or added up, must be paid. Smoking is a separate topic; it’s not for nothing that breaks are often called smoke breaks, but because very often they are required by smoking employees. At the same time, it is far from a fact that such an employee will take fewer breaks for other needs; as a result, in reality, the useful time spent will be reduced even more. According to the Labor Code, smoking breaks - and now we mean specifically the time for smoking - are not provided for, which means you can freely fight them. Various techniques are used to fight:

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How to celebrate vacation

If an employee is sent on vacation, then the corresponding days in the working time sheet are marked with special codes. In this case, the bottom cell - the number of hours - is not filled in.

To reflect leave in forms No. T-12 and No. T-13, the following designations are used: OT (09) - for the main annual paid leave, OD (10) - for additional paid leave provided to some employees (for example, employees with irregular hours; Article 116 of the Labor Code of the Russian Federation). Study leave corresponds to code U (11), and leave “at your own expense” corresponds to code DO (16).

To indicate maternity leave, code P (14) is used. The same code is used in the case of extended leave granted due to complicated childbirth (Article 255 of the Labor Code of the Russian Federation). To reflect parental leave for a child up to three years old, the OZh code (15) is used.

IMPORTANT. For the purpose of filling out the report card, there is no difference between parental leave for a child up to 1.5 years and parental leave for a child up to 3 years. In any of these cases, the coolant code (15) is set for all days of the corresponding vacation.

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Weekends and holidays in the report card for 2020

As a general rule, weekends and holidays are marked in forms No. T-12 and No. T-13 with code B (26) without indicating the corresponding hours. However, if an employee is involved in work on these days, then work on a weekend or holiday must be recorded.

A special code PB (03) is provided for this. In this case, in the bottom cell you need to enter the number of hours worked on a day off. And for a day off, if one is provided to the employee as compensation for work on a day off, NV (28) should be indicated in the report card.

Sample work schedule in Excel

The employer has the right to choose any format - for example, keep records in a special journal or prefer a spreadsheet in Word or Excel. The second option is preferable because it eliminates the need to constantly rewrite the same information. Write down the names and positions of employees in the rows, and the days of the month in the columns. Each cell will contain either the number of working hours or the length of time that the employee will spend performing his duties.

Shift schedule - in Excel: Work schedule

Storage period of the Time Sheet

The total shelf life of forms No. T-12 and No. T-13 is five years. This period is calculated from January 1 of the year following the one for which the report card was kept. The exception is the Timesheets, which reflected information about employees engaged in work with harmful and dangerous working conditions. These documents must be kept for 75 years. Such rules are established by the Federal Law of October 22, 2004 No. 125-FZ “On Archiving in the Russian Federation” (clause 1 of Article 17 and Article 21.1 of the law) and the List of standard management archival documents approved by Order of the Ministry of Culture of August 25, 2010 No. 558 (Clause 1.4 and Article 586 of the list).

The legislation does not regulate exactly how and where exactly the employer must store time sheets (both for the current year and for previous years). To avoid any claims from supervisors, the completed Time Sheet for 2021 must be printed and signed. The document must be signed by three people: the employee responsible for maintaining the timesheet, the head of the structural unit and the HR employee.

ATTENTION. Since the timesheet must contain the signatures of the indicated responsible persons, it cannot be stored electronically. Otherwise, there may be situations when it will not be possible to sign the document (for example, if an employee quits, leaves, died, etc.). Typically, forms No. T-12 or No. T-13 are prepared one month in advance, printed and signed. They are then collected into a single report card for the year.

The printed and signed time sheet can be stored in the accounting department, in the personnel department, or with the manager (his secretary). In such cases, it is advisable to identify an employee responsible for the safety of documents. If the organization has its own archive, or has entered into an agreement with a specialized company for off-site storage of the archive, then at the end of the year the report card should be submitted to the appropriate archive.

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Shift schedule

Labor legislation presupposes the existence of various types of labor activity. The vast majority of the working population in our country have a 5/2 work schedule, that is, five working days and two days off. However, the specifics of various types of work activity dictate the need for other work schedules.

In some cases, production cannot be stopped and workers have to work essentially twenty-four hours. But no person is able to work without resting, and labor law directly prohibits this. What to do? There is a way out of this situation - a shift work schedule. This type of work activity involves employees working in a closed cycle, after a certain amount of time, regardless of the calendar day, day of the week, holidays or weekdays.

Legal content and application of the schedule

Let's take a closer look at what a shift schedule is. The presence of a shift work schedule does not cancel the guarantees and permitted labor rules established by labor law. The rule of a 40-hour work week must be observed. That is, regardless of the availability of shift work, its total duration cannot exceed forty hours per week. Recycling permitted by law must be appropriately paid or otherwise compensated.

The shift schedule is drawn up by the head of the department of the enterprise in which shift work is practiced. This document is additionally approved by the head of the organization and, in the form of an order for the company, is issued by the personnel department. A properly approved shift schedule is mandatory not only for the company’s employees, but also for its management.

Each of the interested employees of the enterprise, as well as their management, gets acquainted with the schedule against signature. Regardless of what day of the week the employee’s shift occurs, wages are paid in accordance with the established tariffs. If a shift falls on a non-working day or a holiday, mandatory additional payments for work on such days are not made to shift workers.

Features of operating mode accounting

For shift work, as well as overtime, in accordance with the shift schedule, an additional payment to the basic salary for the position held may be established. Additionally, additional leave or other types of social incentives (additional food, vouchers to dispensaries, etc.) may be provided.

This incentive may be provided in connection with shift work, hazardous working conditions, overtime or other reasons. The rules for providing additional material incentives to employees must be formalized by an internal, local act of the employing company, for example, a regulation on bonuses for company employees.

Below is one of the shift schedule options, the form of which is approved by the relevant executive authorities of our country. However, depending on other circumstances, other forms of this document may be used.

Shift schedule

Open joint stock company I approve “______________________” Deputy General Director Shift schedule ___________ ________________ /_____________/ (month)

_____________________________ “___” ___________ 201__. (name of structural unit)

etc…

The entire sample shift schedule is located in the attached file.

This document may be useful to you:

Letter of guarantee.

Sample of filling out a time sheet

The sales department of Labyrinth-2019 LLC has 5 employees, including the manager. When filling out the department's time sheet for October 2021, the following data was taken into account.

Head of department Nikolashina O.I. I worked completely for a month.

Senior manager Serdyukov P.I. On October 28, 29 and 30, at his request, he was granted leave without pay.

Department assistant Chebotareva N.E. I took a week (from October 14 to 20) as part of my regular paid vacation, but during the vacation I got sick. The sick leave was issued for October 16 and 17. As a result, the vacation was extended by 2 days (October 21 and 22).

Manager Burnovskaya E.G. I was on maternity leave for the entire month.

Forwarding driver E.V. Duganov was on a business trip for four days (from October 1 to October 4), and for two days (October 8 and 9) he was involved in overtime work. In addition, due to operational necessity, he worked on a day off (October 12), for which reason he was given a day off (October 14).

Below is a sample of the title page and the “Working time accounting” section of the time sheet in form No. T-12, filled out based on the data provided (clicking on the picture will open the full size of the image).

Front page

Types of recreation

For employees of enterprises in different fields of activity, several classic types of recreation are provided:

• gymnastics for the eyes;
• small charge;
• tea party;
• communication with colleagues;
• relaxation and meditation;
• listening to music.

Large, promising enterprises today are actively promoting this policy and offering their employees a combination of all these types of recreation.

Additional information on breaks during working hours is presented in the video.