Instructions: how to mark study leave on your time sheet

How is study leave paid at work in 2021?

In order for study leave to be paid, certain conditions must be met:

• the employee receives this education for the first time;
• the employer himself sent his employee for training;
• the form of training must be part-time or part-time;
• the educational institution has the appropriate accreditation.

An employee can receive education:

• at the university;
• at evening school or gymnasium;
• in a technical school or college;
• at school.

It is worth remembering that an employee can count on receiving payment for study leave only if he studies successfully. The very concept of “success” does not exist in labor law. Therefore, it is worth assuming that the employee must learn “without tails.” The employer is not obliged to give the employee paid student leave to retake them. An employee may take leave at his own expense to retake the test.

To qualify for study leave. The employee must write an application based on a certificate - a call from the educational institution. This document confirms that the employee must miss work for a valid reason.

Study leave for part-time students is paid in the same way as their main leave. A student who needs to visit an educational institution to take a session or final certification must write an application addressed to the employer.

1. In the “header”, in the upper right corner it is indicated:
   position and full name of the employer's manager;
2. full name of the employer, including legal form;
3. position and full name of the applicant;
4. structural unit where he works. This does not have to be specified. This information is relevant for large enterprises.
5. Then the word “Statement” is written in the middle of the sheet;
6. In the “body” of the application, it is necessary to describe in detail the reason - the provision of study leave. You also need to indicate the name of the educational institution, as well as the basis for granting leave and its duration. You can simply rewrite the information from the call help. You also need to indicate whether leave is with or without pay;
7. The applicant’s signature with a transcript of the surname;
8. Date of application.

Upon receipt of the first higher education, the employer is obliged to pay the employee study leave if:

• he is studying part-time or part-time;
• The educational institution has state accreditation.

An employer can provide an employee with study leave even if the educational institution does not have state accreditation. But such a provision must be spelled out in a collective agreement or in another local regulatory act of the employer.

The employer is obliged to pay the employee:

• 40 calendar days of paid leave to pass the exam in the first two years of study;
• 50 calendar days of paid leave to pass a session in subsequent courses;
• up to 4 months of paid leave to undergo state accreditation and defend a thesis.

The employee goes on vacation on the basis of an application, the attachment to which is the first part of the summons certificate. The form of the certificate was approved by the Ministry of Education of Russia by order No. 1368 of December 19, 2013. The application is written in any form.

An employer does not have the right to refuse to grant an employee study leave. This is a violation of labor laws.

Conditions for providing student days off

A student can count on additional (study) leave only for his main work activity, even if his probationary period has not yet ended. At a part-time job, an employee can take leave at his own expense.

Vacation is subject to payment if certain criteria are met:

• correspondence and part-time forms of study;
• primacy of education;
• state accreditation of the program;
• received a call from the place of study.

Important! Student vacation is not replaced by another type of vacation, but can be added to the main vacation.

Read the article about what to do if annual and educational leave coincide.

Instructions: how to mark study leave on your time sheet

Time sheets in organizations of all forms of ownership are kept by an authorized person. It is appointed by order of the head of the organization. Signed by the head of the department and the HR employee. The completed document is submitted to the accounting department in a timely manner. The smaller the organization, the shorter this path.

How is paid educational leave indicated on the report card? In accordance with labor legislation (Article 173 of the Labor Code of the Russian Federation), it comes in two types:

• rest for study while maintaining earnings - reflected using code U (11);
• unpaid leave without saving earnings is reflected using the UD code (13).

The mark on the report card can be made using the continuous method (every calendar day and type of employment, absence (including in connection with training) is noted) or selectively - only the reasons for absence from the workplace are noted.

If an employee takes days without pay, then the personnel officer must find out why. The code that should be used to mark the days depends on this.

When an organization provides vacation in connection with a wedding or the birth of a child, the health value (17) is entered on the report card. For other valid reasons or family circumstances, in agreement with the manager, the letters DO are placed.

An employee who falls ill during the vacation period has the right to an extension of rest and payment of temporary disability benefits. To do this, he will receive a sick leave certificate from a medical institution and write an application to the personnel department.

If an employee cannot get to the organization, he reports illness by phone. Then the personnel officer, starting from the first day and until the date the sick leave is closed, can put the letter B (19) - temporary disability. After recovery, he continues to indicate the OT code until the employee reports for work.

Accounting Rules

The chosen form for accounting must be fixed in the accounting policy of the organization. If the company decides to work using its own forms, then indicate the procedure and rules for filling out the accounting form. Familiarize yourself with the provisions with the responsible employees against their signature.

The designated employee maintains daily records of hours worked. For this purpose, appropriate marks are made in the forms. Working hours are reflected in days of actual attendance. And all deviations are recorded in the report card under special codes.

Codes are universal designations of the reasons why an employee was absent from the workplace. The reasons can be either valid: a business trip, illness or training, or disrespectful: absenteeism, downtime due to the fault of the employee, no-shows, etc. For example, how study leave is noted on the report card, we will analyze further.

IMPORTANT!

The company decides which code, alphabetic or digital, to indicate in the accounting register. The decision made must be stated in the accounting policy or in the regulations for keeping records of working hours.

Vacation on the timesheet

The fact of registration of study leave is recorded in the personal card. If it is drawn up according to the standard form T-2, then an eighth section is provided for completion. According to the order, the following data is sequentially entered into it:

1. Type of leave – “study” is indicated.
2. The work period is not filled.
3. Number of calendar vacation days.
4. Start and end dates of study holidays, according to the order.
5. Documents grounds for registration - details of the certificate and order.

The timesheet is prepared by all employers to reflect data on time worked and any deviations according to the standard form T-12 or T-13. During the period of study leave, the employee is absent from the workplace. For such cases, a corresponding letter or number designation is provided:

• U or 11 – if days off are paid;
• UD or 14 – if study leave is not paid.

Vacation time reflected in the time sheet does not always require the same means of designation. The procedure for recording an employee’s extraordinary unpaid leave depends on the grounds for providing it.

The Labor Code of the Russian Federation defines the general rules for maintaining the documentation in question when displaying the temporary absence of an employee , as well as exceptional cases of providing this period of time.

The personnel department of an organization or enterprise is required to keep records of employees’ working hours (Article 91 of the Labor Code of the Russian Federation). For this purpose, report card forms are officially established - T-12 and T-13. You can use any of the specified documents. The time sheet document allows you to reflect the number of working days, weekends, holidays, sick leave and vacation days per month for each employee .

To reflect the time of absence of an employee that does not imply the maintenance of wages, either digital or letter assignment of information is determined. The accounting documentation does not imply that one option or another is mandatory. The HR department independently determines the procedure for maintaining the accounting documentation in question.

Specific designations are also provided for individual practical situations, which include the following:

1. Situations in which, by law, the employer is obliged to provide unpaid leave, even if he does not approve of such a decision (Article 128 of the Labor Code of the Russian Federation). In such a situation, rest time can be reflected using the letter o or the digital indicator - 17.
2. Situations in which the employer does not oppose the provision of unpaid leave. Different notations are used here. In alphabetic format - “DO”, in digital format - 16.

If the personnel officer has chosen a specific designation option, then in the future it can be changed only when drawing up a new document for the next month .

Separately, it should be said about additional leaves that do not imply payment, and a person’s refusal to increase wages and replace it with a vacation period. The first case will also apply a separate symbol, namely “DB”. In a situation where wages are replaced by vacation, this fact is also necessarily noted with a report card - “NV”.

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

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

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

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

Instructions for filling out the T-13 report card

Let's determine a step-by-step algorithm for filling out the T-13 form. Entries must be made daily, based on actual employee performance. The timesheet is drawn up for one calendar month, starting on the first day of the month and ending on the last day of the month. A separate line is allocated for each employee. Combining or summarizing entries is not permitted.

How to reflect study leave on the T-13 report card:

1. In columns 1-3 of the form, reflect the employee’s personal information. Write down his full name, personnel number, and serial number on the form.
2. Column No. 4 is intended for daily recording of attendance notes at the workplace. Days of attendance o or “01”. Designate the period of study leave as “U” or “11” if the days were paid. And “UD” or “13” if the average earnings were not maintained.
3. In columns 5 and 6, it is necessary to calculate the total values ​​of days and hours actually worked.
4. Columns 7 and 8 are filled out based on accounting data and information on accruals made.
5. In column 9, indicate information about the time (hours) worked, taking into account the classification of types of payment.
6. In columns 10 and 12, indicate the codes that explain the reason for the specialist’s absence from the workplace. Also include the number of hours.

The finished timesheet is signed by the responsible employee. Then it is submitted to the head of the company for approval. Accounting registers must be stored for at least 12 calendar months.

and to work:

T-12

T-13

Sample of filling out form T-12

Sample of filling out form T-13 with payment

Conventions used when filling out a time sheet

128 of the Labor Code of the Russian Federation and is related to recreation for:

1. having special merits to the Fatherland.
2. caregivers;
3. volunteers who assisted in extinguishing the fire;

Important: taking into account days of unpaid leave is very important for determining when the right to annual leave arises. 14 calendar days per year are taken into account in the vacation period, more than 14 are not taken into account. If there is an overlap between leave at your own expense and sick leave, then only sick days minus vacation will be paid.

In this case, the period of overlap should be noted in the same way as unpaid leave.

The corresponding notes are made on the report card, as when the employee is on maternity leave. Upon expiration of such leave, one of the parents or close relatives has the opportunity to receive another one, intended to care for the child until he reaches three years of age.

The timesheet is marked with the codes “I”, “OZh” Sample of a timesheet with the designation of maternity leave

Other income indicated in the certificate should be coded according to the general procedure. Question No. 2. Employee of Blago LLC Semenov K.V.

sent on leave at his own expense for a period of 10 days (13-22.02.17). The order, signed by the director of Blago, indicated the reason for the leave - the deterioration of the financial situation of the enterprise, the lack of orders.

Semenov did not fill out an application for leave. 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 timesheet 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.

• the letter “B” or the number “19” if sick days are paid;
• the letter “T” or the number “20” if sick days are not paid.

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

At the end of the entire accounting period, the number of hours worked is calculated for the first and second half of the month, for the entire period: How to mark leave in the time sheet, form No. T-13 (fragment, sample) Download a blank formDownload in .xls How leave is indicated in the time sheet, form No. T -12, see sample fragment.

As in the work time sheet of the unified form No. T-13, fill out columns 1-7.

Vacation in the time sheet - it is designated using unified or proprietary codes - can be reflected differently depending on its type and the status of the employee. Let's study common examples of vacation codes in more detail.

If the rest is additional, then a different code is entered: OD (10).

In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:

• provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the timesheet;
• mandatory provided by the employer at the request of the employee - OZ code (17) is used.

Study leave also has 2 types according to labor legislation (Article 173 of the Labor Code of the Russian Federation):

• leave for study with preservation of earnings - reflected using code U (11);
• unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).

Maternity leave provided in accordance with Art.

255 of the Labor Code of the Russian Federation, is reflected in the report card using code P (14). Child care leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).

How to record student leave without pay

To enter study leave without pay on your report card, you need to use the designation “UD” (if we are talking about a document in the T-12 form). In the ATC log of the T-13 form they put “13”.

The designation “VU” can be used to indicate study leave on the report card if a journal of the type 0504421 is used. These letters are placed in the case of time off without pay. Institutions can independently establish other designations for use in the document of form 0504421. This is specified in Order No. 52n. New letter combinations must be approved at the company level.

It also happens that an employee formalizes an exemption from work under the Labor Code of the Russian Federation by providing a certificate of summons while maintaining payment. But something goes wrong during the exam, and the exam period has to be extended. It is unlikely that the employer will agree to continue paying for time actually not worked, especially since it is unknown how long this will last. And then, if the management is loyal, it is possible to take time off at your own expense. In this case, first the report card shows study leave with pay and then without it. Different codes are used for this. In table T-12, in this case, first put “U” and then “UD”. If you use the T-13 report card, the codes “11” and “13” appear sequentially. In form 0504421 they put “U” and “VU” in turn. This design option will help you accurately calculate the amount that is supposed to be paid to the employee at the end of the month.

How paid leave is indicated on the timesheet

What is Form T-12 (working time sheet)

Based on the T-12 form, introduced into document management practice by the State Statistics Committee in Resolution No. 1 dated January 5, 2004, a time sheet is generated, which is intended for use for the following purposes:

• keeping records of employee visits to their place of work in accordance with the established schedule;
• determining indicators for calculating employee salaries;
• generation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).

It should be noted that the form in question must be filled out manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, intended to be filled out automatically when access control systems are activated, is compiled on the basis of another Goskomstat form - T-13. The selected form of time sheet for 2021 must be indicated in the accounting policy.

Read about what the T-13 form is in the article “Unified Form No. T-13 - Form and Sample” .

The work time sheet form corresponding to OKUD number 0504421 (T-12 has a very similar name to it, so sometimes confusion can arise when applying a particular document) was introduced into business circulation by the Ministry of Finance of the Russian Federation, which issued order No. 52n dated March 30, 2015. This document is used for the same purposes as T-12, but is subject to use in government agencies.

The time sheet corresponding to form 0504421 also has a fairly similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, there is no problem adapting to a document approved by the Ministry of Finance if he is accustomed to using the form from Goskomstat, and vice versa.

The use of timesheets in form 0504421 is not prohibited for private companies. The fact is that since 01/01/2013, companies that are not directly required by law to use specific unified forms of primary sources are allowed to use any others. Therefore, a private company has the right to use, in order to monitor the time spent at work by hired employees, a time sheet on the form T-12, form 0504421, or another form developed independently. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.

Unified forms for keeping records of employee visits at Russian enterprises T-12 and T-13 involve reflecting information about vacations using the codes given on the title page of form T-12.

These codes are presented in two varieties: alphabetic and digital. The use of both is equivalent. Moreover, the organization’s local regulations may also stipulate a certain mixed application option or involve the use of completely different codes. The employer also has the right to independently develop and use a report card form with symbols in it.

Let's see what designations apply to vacations.

When an employee goes on regular paid leave, and the company uses the T-12 or T-13 form, the letter code OT or digital code 09 is recorded in the accounting table, which is given in the report card, for each day of the employee’s vacation.

If the rest is additional, then a different code is entered: OD (10).

In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:

• provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the timesheet;
• mandatory provided by the employer at the request of the employee - OZ code (17) is used.

Study leave also has 2 types according to labor legislation (Article 173 of the Labor Code of the Russian Federation):

• leave for study with preservation of earnings - reflected using code U (11);
• unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).

You can learn more about the legislative regulation of the provision of study leave in the article “Study leave under Article 173 of the Labor Code (nuances).”

General requirements

All employers are required to organize the keeping of records of time worked by subordinates. Accounting responsibilities either lie with the manager or are delegated to a responsible employee. For example, an accountant, secretary or personnel officer. It is permissible to assign accounting responsibilities to the heads of structural divisions of the enterprise if the company has a solid staff.

Hours worked and shifts must be recorded in specialized accounting forms - timesheets. You can use standardized forms or develop your own.

The unified forms are report cards T-12 and T-13, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. State employees are required to work according to a separate form - OKUD 0504421, approved by Order of the Ministry of Finance No. 52n dated March 30, 2015.

How to take time off for donating blood?

Maternity leave provided in accordance with Art. 255 of the Labor Code of the Russian Federation, is reflected in the report card using code P (14). Child care leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).

A scenario is possible in which an employee on maternity leave will work part-time. If this is so, then when recording her visits in the report card, the “double” code I (01) and OZH (15) will be used. These codes can be specified in one cell of the timesheet using the “/” symbol (for example, Я/Ож or 01/15), or you can add an additional line to the timesheet form.

Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked a day off there. In this case, the table will write: K/RV/Coolant (06/03/15).

Choosing the day of the medical examination and the day of delivery is the absolute right of the employee. Even if he does not inform the employer about his absence during working hours and then brings a certificate of the established form, these actions do not qualify as absenteeism, and the missed day is subject to payment.

The possibility of working on the day of donation must be agreed with the administration.

• If the initiative comes from the employer, he draws up an order to perform work duties on that day, but the employee has the right to refuse work.
• If the initiative comes from the employee himself, he must write a statement and obtain permission from the administration, since not all work is allowed on the day of blood sampling.

The choice of days of rest (both replacement and additional) is the exclusive right of the employee; he specifically indicates them in his application. Rest days for donating blood must be agreed upon with the employer and carried out by order indicating the date, method of payment and justification for the benefit. The most common way to use such time off is to add it to your next vacation. Although the employee can use them at other times at his own discretion.

Attention

Donor days must be used within 12 months from the date of blood donation. After this period, the benefit becomes invalid.

The second limitation of such a benefit is a change of place of work. If the employee did not use the days off for donating blood at the old place, the new employer has the right not to provide or pay for them.

Labor legislation guarantees donors 2 days of rest to restore their health, regardless of how their working day is structured:

• five-day week with an 8-hour working day;
• 12-hour shifts (day-night) with two days off;
• three days later.

The Labor Code does not specify the procedure for providing and paying for donor days off during shift work. This issue is clarified by the Federal Service for Labor and Employment in letters No. 3287-6-1 of 2009 and No. 402-6-1 of 2012. When working in shifts, employees are given time off for donating blood on days that coincide with their work shifts. But the duration of rest provided by law is equal to 8 working hours. If their shift lasts longer (12, 24 hours), they make up for the time missing from normal in the form of modifications.

Additional Information

In letter No. 14-2/ОOG-1727 of 2021, the Ministry of Labor once again confirmed that a donor’s day off is paid as an 8-hour working day, including a day of rest added to the vacation.

What is Form T-12 (working time sheet)

Based on the T-12 form, introduced into document management practice by the State Statistics Committee in Resolution No. 1 dated January 5, 2004, a time sheet is generated, which is intended for use for the following purposes:

• keeping records of employee visits to their place of work in accordance with the established schedule;
• determining indicators for calculating employee salaries;
• generation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).

It should be noted that the form in question must be filled out manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, intended to be filled out automatically when access control systems are activated, is compiled on the basis of another Goskomstat form - T-13. The selected form of time sheet for 2021 must be indicated in the accounting policy.

Read about what the T-13 form is in the article “Unified Form No. T-13 - Form and Sample” .

The work time sheet form corresponding to OKUD number 0504421 (T-12 has a very similar name to it, so sometimes confusion can arise when applying a particular document) was introduced into business circulation by the Ministry of Finance of the Russian Federation, which issued order No. 52n dated March 30, 2015. This document is used for the same purposes as T-12, but is subject to use in government agencies.

The time sheet corresponding to form 0504421 also has a fairly similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, there is no problem adapting to a document approved by the Ministry of Finance if he is accustomed to using the form from Goskomstat, and vice versa.

Study leaves: basic provisions

Employees who combine work with training are entitled to study leave. Moreover, it is important to meet a number of conditions:

1. You can only get leave from your main place of work. Part-time workers are not entitled to paid periods; they will have to take unpaid time off.
2. We are talking about education being received for the first time. For example, you cannot claim compensation when receiving a second higher education. Although the employer has the right to pay for training periods at its discretion.
3. When studying full-time, only unpaid leaves are provided (Article 173 of the Labor Code of the Russian Federation).
4. Full-time and part-time forms of education are subject to paid vacation periods (Article 173 of the Labor Code of the Russian Federation). Their terms are limited. Claiming for longer paid periods is not permitted. But payment in excess of the norm is possible at the discretion of the employer.
5. Absence will have to be documented. To do this, the employer is provided with a special form - a summons certificate. You need to receive a summons certificate in advance at the place of study.
6. The educational program must undergo state accreditation.

IMPORTANT! Study leave cannot be transferred, added to the main one, or replaced with monetary compensation. They are also not included in the calculation of compensation upon dismissal.

Read about the rules for registering and calculating vacation pay for the period of study in the material “How payment for study leave is calculated in 2021.”

Basic codes for filling out the timesheet

When filling out a time sheet, the following conventions are used:

We suggest you read How to write a letter of guarantee

How to mark quarantine and the week from March 30 to April 30, 2021 on your report card

On March 25, the President announced that the week from March 30 to April 3 would become a non-working week (Presidential Decrees No. 206 of March 25, 2020 and No. 239 of April 2, 2020). This period was later extended until April 30. The decision was made as part of the coronavirus quarantine. Only grocery stores, doctors, officials and organizations with continuous production will continue to operate. Almost all of Russia goes on a week-long vacation.

The production calendar has not yet been changed, the standard hours have not been adjusted. If officials do this, then mark the holidays on the timesheet with the letter code “B” or number 26. For an employee who worked from March 30 to April 30, mark the holidays with the letter code “РВ” or number 03. It is recommended to indicate the number of hours worked in order to calculate wages correctly.

If the employee was on vacation or sick leave, use the standard “O” or “B”.

There are no special rules for quarantine. If the employee is on vacation, put “B” or 26. If he works (in the office or remotely) – “RV” or 03 indicating the number of hours worked.

IMPORTANT! Quarantine is not marked with a special code on the report card! Be sure to enter the number of hours the employee worked during this time.

Timesheet structure

The report card can be issued in two versions - in the form T-13 and T-12 . The first section includes the employee's serial number. The second reports the initials of the specialist indicating the position held. The third column reports the personnel number. The fourth is the main one, since it indicates whether the specialist appeared at a specific time, when he was absent from the workplace, and so on.

Filling is carried out using special notations . The last column indicates how many days or hours the employee worked during the accounting period (calendar month). Before you start filling out, you must carefully read the list of current designations regulated by the Labor Code of the Russian Federation.

Information on filling out is additionally presented in the video.

Alternative solution

Some enterprises approve a slightly simplified version of the time sheet without detailing the reasons for omissions. Column 4 indicates only 2 codes:

• I am a working day
• N - unworked day.

This method may be inconvenient because it does not record sick leave.

Special cases

1. How to fill out T-13 for employees participating in conferences and other training events?

Depends on the position of the enterprise. These days can be counted as working days (I), or as advanced training (PC). Pay rates may also vary.

2. Can code I have a value of more than 8 hours?

Yes. Maybe if there is a special order about extended working hours. Overtime hours can be marked with the symbol C.

3. What is the difference between report cards T-12 and T-13?

The first is a manual attendance form. The second is electronic. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.