Regardless of the form of remuneration used by a particular employer (time-based or piece-rate), keeping records of the time actually worked by each employee is the employer’s responsibility (Part 4 of Article 91 of the Labor Code of the Russian Federation). In general, working time is recorded in timesheets. The employer can develop the time sheet form independently, or can use, for example, the unified form No. T-13 “Working Time Sheet” (approved by Resolution of the State Statistics Committee of January 5, 2004 No. 1). Whatever option the employer chooses, the time sheet used must be fixed in the Accounting Policy for accounting purposes.
How to draw up an order appointing a person responsible for maintaining time sheets in an organization?
Who is appointed as responsible
If there are a lot of employees in the organization, then keeping timesheets becomes a rather labor-intensive task. An order exists to assign these duties to one or more persons.
This could be a personnel officer, an accountant, a manager, or any other employee whose responsibilities will include recording important points. Often several employees share responsibility for this.
There are cases in large institutions when a separate employee is allocated for this functionality - a timekeeper. He centrally maintains time sheets for all employees. But the law does not prohibit another option. With it, each department solves this nuance independently, dividing the responsibility for compiling and maintaining timesheets among its personnel.
general information
The Labor Code provides for a certain length of working time for various categories of workers. It is calculated based on the standard working time per day or week.
If the production process does not fit into the daily or weekly working time, summarized accounting is introduced. The technique is often used to take into account the continuity or seasonal nature of work (for example, in medical organizations, in production, etc.).
Before introducing summarized accounting, adjustments need to be made to the Internal Regulations:
- Indicate the specifics of the work and describe the introduction procedure (Part 3 of Article 104 of the Labor Code of the Russian Federation), while the opinion of members of the trade union body must be taken into account (Articles 190, 372 of the Labor Code of the Russian Federation).
- The employment contract itself also stipulates the conditions for a special regime for recording working time (Article 57 of the Labor Code of the Russian Federation).
Direct transfer to summarized accounting is formalized by order of management.
The document states:
- a list of employees for whom the accounting system is being introduced;
- how the work will be paid;
- duration of the accounting period;
- the person who is responsible for developing a work schedule.
So, drawing up an order is one of the stages of transferring to summarized accounting.
In general, the algorithm of actions is as follows (Article 74 of the Labor Code of the Russian Federation):
- issuing an order on the introduction of summarized accounting;
- approval of the list of positions to which the system is applied;
- adjustment of the Internal Regulations;
- notifying employees about the implementation of accounting, familiarizing themselves with the documentation against receipt;
- signing additional agreements to the employment contract with employees;
- approval of the new work schedule (introduced by the relevant order), familiarization with it against signature;
- organization of working time recording.
In what cases is a document required?
Summarized accounting is usually established for the following categories of employees:
- working in shifts;
- workers in different periods with different workloads (for example, on some days more personnel are involved, on others - less);
- working on a flexible schedule.
There are also several categories of workers for whom summarized accounting must be established by law.
This includes:
- civil aviation flight crews;
- drivers;
- workers engaged in the extraction of precious metals and stones;
- working on a flexible schedule.
What does the concept of “working time fund” include? Find out from our article. How to calculate overtime? See here.
Reasons for drawing up
The law does not introduce any restrictions regarding the implementation of summarized accounting (Article 104 of the Labor Code of the Russian Federation). Any company or individual entrepreneur can switch to such a system, provided that the length of working time deviates from the established norm of a forty-hour week (Part 1 of Article 104 of the Labor Code of the Russian Federation).
Summary accounting can be used for specific jobs or positions. However, the order in any case must contain objective reasons for this.
The procedure for observing the labor regime is contained in Chapter 16 of the Labor Code. Detailed information on the summarized recording of working time is presented in Article 104.
Labor Code of the Russian Federation
One of the reasons for introducing summarized accounting is the round-the-clock provision of services or work. The reason may also be the efficient operation of the equipment.
According to the Labor Code, the basis for the introduction of summarized accounting is the inability of the organization to establish the normal duration of:
- hours in a working week;
- days in a month or quarter;
- others according to the length of periods of the year.
Who makes the decision?
The decision to introduce summarized accounting is made directly by the head of the organization.
At the same time, the procedure for introducing the system itself is carried out jointly with the personnel service; sometimes the trade union body takes part in the procedure.
Components of an order
The document is filled out on behalf of the manager and consists of a header, main and final parts. The organization, its contacts, place of publication and date are listed at the top.
The main data is contained in the middle part. It first states the reasons for issuing this order. Possible causes:
- the simplest one is “For the purpose of organizing working time recording”;
- a more specific wording sounds like “Due to the need for timely recording of working time”;
- “For the purpose of obtaining data on hours worked for calculating wages”;
- “To collect (compile) statistical reporting on labor,” etc.
In general, the goal-setting point in the order is not vital. In the electronic version of the document, for example, it is completely absent. But its presence indicates a responsible approach of the manager. After the word “I order” there are usually several paragraphs. Sometimes - alone. And they contain information about:
- Full name of the appointee or appointees;
- his position or positions (head of department, accountant, secretary, etc.);
- start date of execution of the order;
- general responsible, if there are more than two timekeepers;
- The name and position of the person who will monitor the implementation of these duties.
If time sheets are filled out in a decentralized manner, then it is logical to assign to this work persons who are directly next to the employees or are responsible for their actions.
The informational part is completed with the signatures of all appointed persons and the manager (with stamp and date).
If we are talking about a large company, then by order the manager can only indicate a division, and not an individual employee. Later on site, the lesser boss will need to decide on a specific person to do the job.
Order on keeping a working time log
The magazine is designed for slightly different purposes. It is needed to ensure constant control over the attendance of registered workers at their workplaces. This local document will reflect both departure and arrival hours. If a person commits absenteeism, then measures arising from the rules of labor discipline of the enterprise and a specific unit can be applied to him on the basis of data from this local regulatory act.
A system for such fixation of working hours is being introduced after an order is issued by the general director of the company. In addition to the very fact of the existence of the new rule, it will indicate who is responsible for maintaining this document.
In practice there are three cases:
- the manager himself (in very small enterprises);
- head of a specific department;
- employee from the HR department.
Most employers lean towards the latter option. Another difference between companies when it comes to logging relates to how often it is completed. There is daily, weekly and cumulative accounting.
Order on keeping a log of employees' working hours - sample
By writing an order, a journal and time sheet are not only created, but changes are made to them in the same way. A sample of such an order can be found below.
In a regular order, the employer orders in one of the paragraphs the introduction of a rule on the preparation and completion of this document. At another point, a responsible person is selected. Amendments can be caused by various factors.
Where to register
The order, or more precisely, its number and date of issue, is entered in the personnel order register. In the absence of one - in the journal of orders for the main activity. In any case, according to the Labor Code, such magazines are stored for 75 years.
Attention! The column corresponding to the specific order must contain the signatures of the manager and all employees assigned to perform this functionality.
If registration (assignment of a number) takes place in the organization’s electronic document management system, then such a document will also have legal force. Although experienced accountants and personnel officers still put most of the data on paper for reliability, not trusting capricious technology too much.
Common writing mistakes
In legal disputes, a fundamentally important need often arises to establish the exact date of signing and entry into force of a particular order. Thus, dating should never be overlooked. This applies to both the header of the order and its main part, with the dates from which a specific person is responsible for maintaining time sheets.
Another nuance is the signature of the manager. In order for the order to appoint someone responsible for maintaining time sheets to come into force, you cannot do without it.
If the decision on the appointed employee was made, for example, by the head of a department of one of the organization’s structural divisions, then two separate documents are drawn up. They have a connection.
- The first is certified by the signature of the main head of the organization and the assignment of responsibilities for filling out to the entire department.
- The second - with the order of the head of the department and his signature.
Both documents must be registered and have legal force. Only then does the head of one of the structural divisions receive the designated powers.
Rules for keeping a work schedule log
The rules depend on what schedule each employee works. In any case, a certain period is selected for which the results are summarized. It is believed that the maximum period for control during summary accounting is one year, and in hazardous working conditions - three months.
How to create a work schedule journal?
For registration today, either a manual or printed version can be used. Manual remains more traditional - in it, each employee confirms the entries made with a personal signature. Such magazines are sold in almost all printing houses. Also, for this option, you can simply print out standard sheets with a lined table and sew them together.
The electronic version involves the use of special software. Thanks to the software, you can automatically generate reports at any time for the period of interest to the manager. Modern software allows you to implement time control using special electronic passes and cards that are issued to employees.
Time log - sample
The first page in this type of documentation is the title page. In addition to the name itself, this sheet indicates when the journal began and when it ended.
The main part of the document is presented in table form. The first column in this table is date. Next comes the time of arrival at the workplace, after which the full name of the employee is indicated. After this, the time of his departure is recorded and in the next field it is calculated how many total hours he spent at the workplace. The same employee signs opposite the entries about himself.
A separate column is reserved for notes that can be entered by the person responsible for filling out this form.
