Time sheets in the institution: we keep them correctly.

A corrective time sheet exists for the convenience of making changes to an already completed time sheet. The correction paper can be issued for one employee or for the entire staff. The main requirement for it is the provision of new information about where the employee of the organization was actually located, whether he was at work, and if absent, then for what reason.

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Designations

If an employee is not present and the reason for this phenomenon is unknown, then “NN” is usually written on the time sheet. If it turns out that the reason is the employee’s illness (and sick leave was provided), then in place of these “NN” the designation “B” is put down.

And if there were no valid reasons for missing a working day, then the designation “NN” should be replaced with “PR”, which means that there was absenteeism. There are other designations for each day of work and type of activity.

CONVENTIONS WHEN FILLING OUT THE WORKING TIME TABLE ACCORDING TO FORM 0504421

There may be some circumstances in which it is advisable to use a complex alphabetic code in which two symbols are written separated by a space. So, for example, the designation “K B” will mean a business trip falling on weekends or holidays.

Purpose

The work time sheet, according to labor legislation, is filled out and submitted at least twice a month (this is clearly stated in Article 136 of the Labor Code of the Russian Federation). It is according to his data that employees of the organization are paid wages.

However, quite often there are situations when an employee is absent from work for unknown reasons. If you wait for them to clear up and hand in the report card later, this will be a violation of the Labor Code. Therefore, they resort to drawing up correction sheets. The form for the corrective time sheet in commercial organizations is presented in forms T-12 and T-13. And in budgetary institutions, standard form number 0504421 is used. However, the latter can also resort to T-13.

Important! The difference between a corrective time sheet and the main one is the type designation in the header of the document (main or corrective), as well as in the numbering. There is no numbering in the main timesheet, while corrective documents, in addition to their identification, always have a serial number.

Changes to the same paper can be made repeatedly by one or several employees. Therefore, the full name of the document may be “Corrective time sheet No. 1, adjustment number - 2.” This means that the second adjustment option is received for the first time sheet.

In this case, the data from the corrective document is entered into the main paper. For example, the designations “NN” (unknown reason for absence) are replaced by “PR” (absenteeism) or “B” (work hours missed due to illness).

It is more convenient to do this electronically, since the replacements can be quite extensive. If you need to correct one or two letters, then you can get by with a simple correction in the existing paper. However, there are nuances here.

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Thus, one of the most important in this regard is Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and guidelines for their application."

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For this purpose, the All-Russian classifier of management documentation has established a special form of timesheet used to record the working time of employees, which has the number 0504421. This form belongs to the section of forms of class 05, “Unified system of accounting, financial, accounting and reporting documentation of public sector organizations” OKUD.

Read more about the report card form 0504421 here:

Note! The main purpose of filling out a timesheet is to record working hours for subsequent calculation and payment of wages. Therefore, the period for which the form is filled out is one calendar month.

You can keep track of working hours in a timesheet in one of the following ways:

• record only cases of deviations from the normal use of working time;
• keep a complete record of actual attendance and absences from work.

Note! The time sheet can be uniform for the entire organization or separate for each structural unit.

Organization of filling out the timesheet form 0504421

The procedure for maintaining a time sheet largely depends on the internal policy of the organization, since the current legislation provides it with a significant degree of freedom in determining the rules for filling out form 0504421.

However, in this regard, there are a number of generally accepted procedures that are designed to ensure the legitimacy of the application of a particular scheme for recording hours worked adopted by the organization.

Read tips on how to fill out time sheets from HR System

The person or persons responsible for carrying out such accounting is determined on the basis of a corresponding order signed by the head of the enterprise. Moreover, the number of such persons is determined depending on the size of the organization’s staff and, accordingly, the volume of workload associated with keeping records of working hours.

The main task of authorized specialists in this situation is to check that the form is filled out correctly and that the data entered into it corresponds to reality.

Note! The timesheet for the next month should be generated 2-3 days before it starts.

After carrying out the necessary checks, authorized employees who have verified the correctness of the information entered in form 0504421 must calculate the number of hours actually used, taking into account their specifics. In particular, their task is:

• determining the cumulative number of hours or days when each specific employee did not show up for work;
• counting the number of overtime hours and determining their type - for example, it could be work on holidays or at night.

Question from practice

How to fill out a time sheet according to form No. 0504421?

The answer was prepared jointly with the editors of System Personnel

Answered by Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

Budgetary organizations and institutions use the standard form of work time sheet No. 0504421 (Part 4 of Article 9 of Law No. 402-FZ of December 6, 2011, Appendix 1 to Order of the Ministry of Finance of Russia of March 30, 2015 No. 52n).

You can keep track of working hours in a timesheet in one of the following ways:

• record only cases of deviations from the normal use of working time;
• keep a complete record of actual attendance and absences from work.

The timesheet is used to record the use of working time or to register various cases of deviations from the normal use of working time...

Corrections

If the need for adjustment has been formulated in writing by the timekeeper, and the main time sheet has been printed and filled out, then changes can be made to it without reprinting. Corrections are acceptable for this purpose. They are made by crossing out incorrect data and writing the correct data next to it. However, the margins should include:

• Link to the correction sheet, with its number and date of preparation. It can be formulated as “Corrections have been made in accordance with...”. If the phrase does not fit completely, then simply the name of the document, with its number and date, is enough.
• Signatures of all persons who signed the main report card.
• Deciphering signatures.
• Positions of employees responsible for filling out the paper, as well as the head of the organization.

How to fill out a time sheet okud 0504421

When compiling, you must be guided by the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 (hereinafter referred to as the Instructions). In this case, special notations are used. So, when reflecting the amount of time worked, an alphabetic (I) or numeric (01) code is entered opposite the employee’s last name, and the duration of work is indicated in the lower lines. If the work according to the schedule falls at night, then it is possible to supplement the form with columns to indicate the necessary details.

If an employee is sent on a business trip, then the time he is on a business trip is marked by putting down an alphabetic (K) or numeric (06) code, and the duration of work is indicated in the lower lines. If, while on a business trip, the employee also worked on weekends, then on such days an alphabetic (РВ) or numeric (03) code is entered, and the duration of work is indicated in the lower lines.

First of all, fill out the header of the document. You must indicate the correct name of the company or legal entity. The use of a company's trade name is unacceptable. For example, a private kindergarten is called “Forest Glade”. In this case, the legal entity providing child support services is called Avista LLC. The schedule indicates exactly the name of the legal entity.

If the company structure is quite branched, and more than one person keeps the timesheet, then a structural unit is indicated. If there is only one table for the entire company, this is not required. The type of document is also indicated:

• primary;
• corrective.

The numbering of corrective documents is carried out within the accounting month.

The employee’s data, as well as the hours worked or deviations, are entered directly into the tabular section. The last column summarizes the time worked for the accounting month.

Afterwards, the signatures of the responsible persons, as well as the institution’s accountant, are affixed. If necessary, it is permissible to make changes or additions (paragraph of the Procedure approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

This document is maintained by an employee appointed by the relevant order of the head of the budget organization. One employee (usually a personnel officer or accountant) can maintain this document in relation to all employees of the organization. Or this responsibility can be assigned to each department head in relation to his subordinates.

Related documents

Each specific case must be considered individually, but explanatory notes from the employee or employees are usually attached to the corrective time sheet. Most often, this phenomenon is associated with the untimely presentation of sick leave or the inability to provide it. In this regard, prudent employers have introduced the practice of clarifying these points over the phone with an employee who did not show up for work.

However, according to the Labor Code, you cannot put code “B” in a document without verifying the existence of a sick leave certificate. In addition, a sick employee does not always have the opportunity to report his situation.

In addition, the corrective time sheet must always be accompanied by a memo drawn up by the employee responsible for filling it out.

Important nuances

While on a business trip, the employee maintains a time sheet independently. For this he is entitled to an additional payment, as the number of work responsibilities increases. Therefore, if for some reason it is necessary to make changes to such a timesheet, then it must be completed by the employee himself, since in this case it is he who is responsible for the correctness of the specified data.

If adjustments are needed for several employees, then it is more convenient to prepare an adjustment sheet for each employee separately. This way you can minimize the possibility of errors in accounting.

We fill out a fragment of the report card (f. 0504421) with registration of deviations.

The report card (f. 0504421), in accordance with the approved accounting policy of the institution, reflects the registration of deviations. The head of the department (an 8-hour working day was established) was on annual paid leave from 06/19/2017 to 06/30/2017. The accountant (an 8-hour working day was established) was on a business trip from 06/13/2017 to 06/16/2017, and worked the remaining days in full. The teacher (working on a 2/2 schedule for 12 hours per day shift) was granted leave for family reasons without pay during the period from 06/05/2017 to 06/06/2017, the rest of the time he worked in full.

We fill out a fragment of the timesheet (f. 0504421) registering deviations from the normal use of working time for June 2017:

Possible mistakes

In court proceedings there are often cases in which:

• There is no note on the employee's absenteeism on the report card. Every day, the timekeeper must enter an o if the employee is not there, and not try to find out the reason and leave filling out “for later.”
• The employee presented sick leave from the previous period or the sick leave was returned. This behavior is detrimental to the employer.
• The report card does not contain the manager's signature. Or, in addition to the time sheet, no additional evidence was provided of the employee’s absence from the workplace.

Filling rules

Typically, information is entered into the timesheet f 0504421 by a specialist in the human resources department or the head of a department during a calendar month, and at the end of the month it is transferred to the accounting department for accrual of earnings for public sector specialists.

The obligation to enter data into the accounting sheet must be recorded in the employee’s job description or employment contract with an introductory note.

Form 0504421 contains a table in which letter designations are entered for each moment when a subordinate of a budget organization is absent from work and the actual number of hours worked per day or per shift.

The value for each day in the month is entered into a special cell, divided in half: the number of hours is recorded on top, and the code in alphabetical expression is recorded on the bottom, reflecting the reason for the deviation from the production norm in hours.

Any entry made in the working time sheet must be confirmed by a supporting document.

For example, when a specialist is on sick leave, the supporting document is a certificate of incapacity for work; to indicate absenteeism, an act of absence of the employee from the workplace is drawn up.

Consequently, deviations from the norm for working hours must be noted in the report card for each worker.

If one employee has several deviations on the same day, they are indicated by a fraction; it is allowed to fill out one more line for the employee.

At the end of the month, the total hours worked, overtime and absences are calculated.

The accountant records the amounts. Form 0504421 is signed by the employee of the budgetary institution responsible for filling it out and the head of the company.

Then, wages are calculated for personnel using a statement developed for a budget organization (settlement form - 0301010, settlement and payment - form 00504401).

How to fill out correctly for budgetary institutions?

The document is drawn up in a single copy, it must be opened 2-3 days before the start of the month.

The form itself according to OKUD 0504421, developed for budget companies, has a number of certain differences from other similar forms. The unified form is not subject to change; a continuous method of indicating attendance or failure to appear is used.

In the header of the document, in addition to the mandatory data of the organization identifying it, the digital code of the form is indicated.

If the report card was submitted unchanged from the first day of the month, then the number “0” is entered; when amendments are made, a number equal to the number of adjustments is recorded.

Information is entered immediately into the first four columns of the report card, namely: the employee’s full name, personnel number and his position in accordance with the staffing table. The remaining information is filled in as it is received by the personnel officer.

Columns 20 and 37 are intended for summing up the intermediate and monthly totals of working time. Apart from these calculations, nothing else is calculated in the table; the remaining actions for calculating wage amounts are carried out by the accountant.

Any absence from work is assigned a letter according to the reason.

For example, vacation can be different and corresponds to the encoding:

• OT—annual;
• OR - leave to care for a child up to 3 years old;
• OT or OD - additional leave;
• OZ or DO - leave at your own expense, depending on the degree of agreement with the management of the enterprise; without agreement with the director, labor legislation provides for absence from work due to the death of relatives or the birth of a child;
• U - leave for the duration of a session at an educational institution.

The absence of an employee due to illness is indicated by the symbol “B”; for pregnancy and childbirth – “P”.

fillings and form

time sheet f 0504421 – excel, word.

filling out the timesheet for budgetary institutions, form according to OKUD 0504421 – word.

Sample report cards for other organizations: T-12 and T-13.

How long is it stored?

The storage time of a document directly depends on its functionality:

• If the corrective time sheet is used only as a document that contains information about the company’s activities, then it must be kept for a year.
• If it is directly related to the calculation of taxes for the organization (and this happens in the vast majority of cases), then the storage period increases to 4 years.
• If it is the main document for payroll, then it must be preserved for at least 5 years.
• And if the organization has harmful or dangerous working conditions (which impose an obligation on employees to work in them), then the document is stored for at least 75 years.

Incorrect execution of the corrective work time sheet, in accordance with Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, can cost the employer up to 80 thousand rubles.

What to put on your report card if your vacation falls on a holiday

They are reflected in accordance with the production calendar, which takes into account all established holidays and their transfers in accordance with Government Decrees. Days off for different categories of employees vary depending on the work schedule established for them. The holiday accounting code in the document may be different. It depends on how the organization pays for these days and on what basis they are provided.

A day off in accordance with the employee’s schedule is indicated by a letter (B) or numeric (26) code. It does not affect the established wages.

If, at the initiative of the company, employees receive an additional day off, and the company reduces the monthly work rate for them, then the employees receive a full salary, and these days are not paid by the company. For such days, the timesheet contains an alphabetic (B) or numeric (26) code.

Another case of a company establishing an additional day off is when employees go on a day off, and the company pays for these days according to the average. It turns out that workers receive a salary for days worked, and an average salary for additional paid days off. For such a case, the report card provides an alphabetic (OB) or numeric (27) code.

In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave and are not taken into account.

Holidays established by regional legislation are also excluded from vacation (see Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11).

It follows that holidays falling on vacation in the report card must be designated by code “B” or 26.

And if you want, you can set your own code for this. This was indicated by the Ministry of Labor in letter No. 14-2/B-370 dated April 27, 2017.