Sample of filling out the work time sheet f 0504421. Guidelines for using the work time sheet. Vacation and business trip notes

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52 n “On approval of forms of primary accounting documents and accounting registers” approved the forms of primary documents and guidelines for their use.

In this regard, we would like to inform you that starting from July 2015, a new form of time sheet will be used.

According to the Guidelines for the use of primary document forms, when filling out and submitting a time sheet, the following rules must be observed:

1. The timesheet (f.0504421) is maintained by persons appointed by order of the institution, monthly for the entire institution or in the context of structural divisions.

2. The timesheet (f.0504421) is opened monthly 2-3 days before the start of the billing period based on the timesheet (f.0504421) for the previous month.

3. Changes in the payroll of employees are made on the basis of documents on labor accounting and payment (personnel accounting, use of working time and settlements with personnel for wages, certificates of incapacity for work). The time sheet is filled out daily.

4. The timesheet records the actual working time spent. In the top line opposite the surname of this employee are entered duration of work during the daytime, and at the bottom - a symbol for the duration of work during the daytime with the code “I” and unworked working time based on Methodological recommendations, for example, code “O”, “B”, etc.

5. For employees working on a “sliding schedule”, the daytime hours worked according to the schedule are recorded in the top line, the night hours are recorded in the bottom part as a fraction, the numerator of which is the symbol, work at night “n” and the denominator is the night hours.

6. When forming a timesheet, a dash is placed in the cells of the calendar days of the month of the billing period before the employee is hired or after the dismissal.

7. Column 2 “Account number” contains serial numbers for employees.

8. Column 3 “Account number” contains employee personnel numbers.

9. In column 20 “Total days (hours) of appearances (absences) from 1 to 15” and column 37 “Total days (hours) of appearances (absences) for the month” it is necessary to record the time worked, days of absences and the number of hours by type of overtime ( substitution, work on holidays, night work and other types) and fill in as follows:

- for employees of administrative and economic personnel: in the top line, days and hours worked as a fraction, the numerator of which is days, and the denominator is hours worked; in the bottom line - days of absence and the number of hours by type of overtime (substitution, work on holidays, work at night and other types);

- for employees working on a “sliding schedule”: in the upper part - daytime hours, in the lower part - night hours as a fraction, the numerator of which is the symbol, work at night “n”, and the denominator is night hours and the number of hours by type of processing (substitution, work on holidays, work at night and other types);

- for teaching staff- in days (in the top line - days worked, in the bottom line - days of absence), as well as for teaching staff, an appendix is ​​drawn up to the work time sheet indicating the amount of teaching load.

It should be noted that the list of symbols is supplemented by such a symbol as “Absence for unknown reasons (until the circumstances are clarified)”: it is assigned the code “NN”. Employees on maternity leave must now be marked with the code “OR” instead of “P”

If the person responsible for drawing up and submitting the Timesheet (f.0504421) discovers that the information provided on time recording is incomplete (the employee provides a certificate of incapacity for work, an order (instruction) to send the employee on a business trip, an order to grant leave to the employee and other documents, including due to the late submission of documents), it is necessary to provide a corrective Timesheet (f.0504421), drawn up taking into account the changes.

In the line “Type of report card” the value “primary” is indicated; when submitting the report card (f.0504421) with changes made to it, the value “corrective” is indicated, while when filling out the indicator “Adjustment number” the following is indicated: - the number “0” for the primary timesheet, numbers starting with “1” are entered according to the serial number of the corrective timesheet.

The report card (f.0504421) contains the signature (with explanation) and position responsible executor - head of the institution, And executor - an employee appointed by order of the institution, Maintain a report card every month for the entire institution or in the context of structural divisions (f.0504421). The signature of the executor, the accounting employee, is also affixed on the acceptance of the time sheet. The new form of the Report Card (f.0504421) does not require approval by the head of the institution. Executed and signed by the responsible executor and the executor Timesheet provided to the settlement department of the MBU "UFPO MUK Cheboksary" by the 25th of the month to carry out calculations.

The Labor Code of the Russian Federation (Article 91) establishes the employer’s obligation to keep records of the time worked by employees. For this purpose, unified forms of the working time sheet for 2019 (TURV), approved by State Statistics Committee Resolution No. 1 dated January 5, 2004, are provided. The use of these forms is not mandatory, so the employer can develop his own. Form No. T-13 is used most often, as it is used for automated processing of credentials. Below is the form of the 2019 working time sheet.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n approved the OKUD form 0504421 for use by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions. The same order determines the procedure for its completion and application. We suggest you choose the appropriate one and download the time sheet (simple form).

Form T-12

Form T-13

Form OKUD 0504421

How to record time worked

For any length of the working day, regardless of the established modes, working time can be reflected in the accounting table in two ways:

• method of continuous registration of attendance and absence from work;
• by recording only deviations (no-shows, overtime, etc.).

If the length of the working day (shift) is unchanged, only deviations can be recorded, since the terms of the employment contract or internal labor regulations determine the number of working hours for each day of work.

In the case where the number of hours worked on different days (shifts) may be different, for example, when recording the total time worked, the continuous registration method should be used. This will allow, after the end of the accounting period, to identify possible overtime work, as well as to adjust the further involvement of the employee in work within the limits of the norm for the length of time worked established for this category.

Notes on the working time sheet about the reasons for absence from work, part-time work or at the initiative of the employee or employer, shortened working hours, etc. are made on the basis of properly executed documents (certificate of incapacity for work, certificate of fulfillment of state or public duties , written warning about downtime, application for part-time work, written consent of the employee in cases established by law, etc.).

How to fill out the working time calendar (sheet) for 2019

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, they 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.

Sample of filling out the OKUD form 0504421

Who fills out the time sheet?

The time sheet, the blank form of which you could download above, is filled out by an authorized person. If the TURV for each division of the organization is maintained separately, then it is advisable, when appointing a responsible person, to issue an order indicating the position, surname, first name, patronymic of the employee responsible for drawing up the time sheet for each structural division, and the person replacing him during his absence.

Sample order to appoint a person in charge

Weekends and holidays in the report card for 2019

They are reflected in accordance with, 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.

Storage period for time sheets

Such an accounting table is a personnel document relating to the organization of labor, for which Art. 22.1 of the Law on Archival Affairs establishes a special storage period, namely:

• five years from the end of the year in which it was compiled, if the time sheet took into account only the work of those employees who work under normal working conditions;
• 50 years from the date of drawing up the TURV, if it took into account the work of employees engaged in harmful or dangerous work.

Accounting and taxes

Based on the data indicated in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's pay attention to the main risks.

When passing tax audits, including income tax, the company must provide reliable data on the number of days and hours worked by each employee in order to confirm the correctness of the accruals. If violations are detected, the amount of income tax indicated in the reports will be considered incorrect, which will entail the imposition of penalties.

Based on the employee’s earnings, the organization, as a tax agent, must find out whether this person is a tax resident of the Russian Federation in order to use the correct tax rate in the calculation. It is the report card that will be able to confirm the actual presence of the employee in the country. This feature should be especially taken into account by those employers who send employees on business trips to Belarus or Kazakhstan, because when crossing these borders, no marks are made in the citizen’s passport. If a dispute arises, the company will be able to prove that it applied the correct rate, withheld and charged personal income tax in full.

Correctly filling out the timesheet guarantees the company the ability of the Social Insurance Fund to count expenses on sick leave, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.

To record hours worked, budgetary organizations use form 0504421 - time sheet. The symbols in this form have some differences from those accepted in the report cards of forms T-12 and T-13.

See how to correctly fill out the time sheet form and what to do if errors are found in it. In the article you can download the form 0504421 and a sample form.

Work time report form 0504421

Standard form 0504421 work time sheet, the procedure for filling it out is approved in Order of the Ministry of Finance No. 52n dated March 30, 2015. This form (OKUD 0504421) is required to be used in the following types of institutions:

• Municipal and budgetary.
• Government bodies.
• Local government bodies.

The use of another form in these organizations is not permitted. In this case, you can fill out timesheet 0504421 indicating additional information at the employer’s discretion. The exact regulations for drawing up the document must be approved in the accounting policy of the institution.

Procedure for filling out form 0504421 and table of designations

Time sheet for recording the use of working time f. 0504421 is drawn up in accordance with the requirements of Order No. 52n. Rules for reporting information current for 2019:

• The OKUD form 0504421 is filled out separately for each month - the document is opened several (2-3) days before the start of the billing period.
• When entering information, not digital codes are used (as in T-12/T-13), but alphabetic ones.
• The basis for reflecting the data is the manager’s orders on personnel changes and other documents.
• The final information for the noted types of employment and rest is calculated by the responsible employee after entering all the data for the month into the timesheet.
• The completed form is submitted to the organization’s accounting department no later than the deadline specified in the accounting policy - usually a couple of days before payroll settlements with personnel.

There are two options for indicating information in the form (Appendix 5 to Order No. 52n):

• By reflecting the actual work time and absence of a specialist.
• By recording situations where actual working hours deviate from normal ones. At the same time, data on weekends, business trips, vacation periods, sick leave, etc. is entered into the form. Empty cells are automatically recognized as the days the employee reports to his or her workplace. This option is more convenient for 5-day institutions with a traditional 8-hour day of employment and two days off.

The organization decides which filling method to choose. The method is approved in the accounting policy of the entity.

Procedure for drawing up a timesheet:

• Top line - the exact number of hours is given here. As a rule, this column indicates the type of attendance for which the salary is calculated. This is, for example, a business trip, regular attendance, work on holidays, weekends, overtime, etc. Or a period of absence is indicated, which is subject to deduction, that is, not paid (absenteeism, etc.).
• Bottom line - a special code is given here (in literal expression). If in one day a specialist has worked several different types of employment, such data is entered in the bottom column. In this case, a fraction sign is placed under the corresponding letter code (for the main type of time). The numerator indicates the letter code, the denominator indicates the number of hours. An example of an entry is a work shift with night work and overtime.

Medical institutions have their own peculiarities of recording working hours

note! If in one day one employee has more than two types of working hours, information on such a specialist is reflected in the timesheet twice.

Table of symbols in the time sheet (form 0504421):

Letter code	Decoding
A	Absence from work with the permission of the administration
B	Temporary incapacity for work, including due to pregnancy
IN	Weekends and non-working holidays
G	Carrying out government duties
TO	Business trips
N	Night work
ABOUT	Another paid vacation
OR	Holiday to care for the child
P	Absenteeism
WITH	Overtime work
NN	Absence from work due to unknown circumstances
VU	Study weekend
OU	Study leave
ZN	Substitution in grades 1-3
Salary	Substitution in after-school groups
ZS	Substitution in grades 4-11
RP	Work on weekends and holidays
F	Actual time worked

Sample of filling out a time sheet 0504421

See and download a sample of filling out form 0504421 according to Order 52n for budgetary, state-owned and autonomous institutions:

See and download other examples of filling out form 0504421 in the State Finance System:

Is it possible to set your own designations in the time sheet?

The provisions of Order No. 52n allow budgetary institutions to add their own symbols to the timesheet. In this case, information considered mandatory under the Order cannot be excluded. The values ​​of indicators that the organization has developed independently must be approved in the accounting policy.

Approval of your own coding is carried out by compiling a list of indicators used. Do not include numerical values ​​on the form. Remember that regulatory requirements allow only letter codes to be reflected on the report card.

What happens if there are errors in the report card 0504421

When entering information into f. 0504421 the presence of blots, corrections and errors is prohibited. If inaccuracies are identified in the document, including the completeness of the data reflected, the responsible employee must take this into account and take action. In particular, it is necessary to draw up adjustments and submit them to the accounting department within the approved time frame. Common reasons for making changes include:

• Counting errors when filling out the form.
• Inaccuracies caused by the untimely receipt of personnel or other documents by the official - certificates of incapacity for work, travel orders, instructions on granting vacations, etc.

If the document was originally submitted as original (with the designation of the type “primary” and code “0”), when specifying clarifications, the mark “corrective” is marked and the number of corrections is indicated. The adjustments are numbered in chronological order, starting with the number “1”. Information from the clarifying form is the basis for recalculating accruals in favor of employees. The rules for submitting clarifications need to be fixed in the accounting policies of the institution.

Who fills out the timesheet and the shelf life of completed forms

The person responsible for drawing up this form is appointed by order of the head of the organization. Or a similar responsibility may be assigned to a specialist by job description. The circle of persons is determined taking into account the specifics of the activity and the size of the institution. Typically, this is one of the following specialists:

• Personnel worker.
• Head of the department of the institution.
• Head of a branch or department.

Total shelf life f. OKUD 0504421 is 5 years. An exception is situations in which the document contains data on the employment of employees in dangerous or harmful working conditions. In this case, the storage period increases to 75 years.

Time tracking is a very important task. The employee does not want to lose his hard-earned money, and the organization, in turn, does not seek to pay for absenteeism.

Timely and correct maintenance of reporting documentation for recording working hours will help to avoid such misunderstandings.

What is it for?

A working time sheet is an established document that contains information about compliance with the working hours of each employee. In other words, this is a table where data on the attendance or non-appearance of each of the organization’s employees is entered.

Based on this document, wages and bonuses are calculated or penalties are imposed for lateness, absenteeism and other deviations from the work schedule.

Such a report card must exist in a single copy and be kept by the employee who was appointed responsible for its preparation. Most often, this work is entrusted to the HR and accounting department, sometimes to the head of a department or senior manager. The appointment to the position of “timekeeper,” or rather the assignment of the corresponding duties, must be reflected in the employment contract.

Form options

You can take into account how many days and hours an employee worked using various methods, but Roskomstat has prepared special forms. They are simple and easy to use; with their help, you can clearly track your work “attendance” and subsequently effectively use the data obtained.

For budgetary organizations, a special form of time sheet No. 0504421 was introduced.

For all other organizations and enterprises, forms T-12 and T-13 were approved. The latter differ from each other in that the T-13 is used where appearances and absences are controlled not by people, but by automated systems (turnstiles). I came to work, checked in at the checkpoint with a pass, and moved on. In this way, it is easy to control lateness, absenteeism and other deviations from the work schedule.

Forms in form T-13 are most often filled out automatically, or with partial use of technical means.

Working time sheets in form T-12 are also filled out for the purpose of calculating wages, so it is convenient to entrust the maintenance of such a schedule to an accountant.

How to fill it out correctly

The most important aspects of keeping timesheets:

• the table exists in a single copy;
• filled out daily on the basis of official documents (sick leave certificates, orders, instructions, etc.);
• It is prohibited to remove any columns or fields from the generally accepted table.

However, you can still change the table. Sometimes situations arise when you need to add additional fields to an existing form. For example, to take into account certain working hours for non-standard shifts. In this case, making changes is possible, but only after signing the corresponding order of the manager.

Before the start of the reporting month (2-3 days in advance), the responsible employee opens the timesheet. Now is the time to decide which method of conduct will be chosen. This can be a complete registration - daily attendance/no-show marks, or only entering deviations from the regime - lateness, night shifts, overtime, etc.

Sample of filling out a time sheet using the example of form T-12

First of all, the header and the first three columns are filled in. This information, as a rule, remains constant - structural unit, full names of employees, personnel numbers.

In columns 4 to 7, marks on attendance, absence, days off and sick leave are entered on a daily basis. For this purpose, special designations are used for each of the reasons. So, sick leave is designated by code B, working day off is coded PB, and annual leave is coded OT. The full list of designations can be found in the most unified form on the first sheet.

It is important to remember that any marks are placed on the time sheet solely on the basis of any document. This could be a sick leave certificate, an internal order, or an order for overtime work signed by a familiar employee.

Situations often arise when it is not entirely clear what code to put. For example, an employee is on paid leave and is assigned an OT code. But at this time he had the imprudence to fall ill and did not go to work on the appointed date.

If the employee did not warn us, then it is advisable to enter the codes NN (failure to appear for unknown reasons), and after receiving the sick leave certificate, correct these designations to code “B”. If an employee has found a way to report his illness, he can immediately mark the code “B”.

Perhaps in such a situation, it is better to write down the codes “NN” and “B” in pencil first, so as not to spoil the appearance of the document, which exists in a single copy. If the form is maintained electronically, then such problems will not arise.

Some absences are usually counted in “days”, because an employee cannot only be on vacation for half a day, or go on sick leave for three hours. In this case, an empty column is left under the letter designation. If the employee was 30 minutes late, or worked 4 hours overtime, then the time of deviation from the work schedule is indicated under the letter designation.

Columns 5 and 7 provide an intermediate and final total of days worked, and columns 8 to 17 provide a full report for each employee - how much he worked, how much he rested, how much he missed and why. From the title of the header above each column, it becomes clear what data to summarize.

Features of timesheet maintenance in budgetary organizations

Form No. 0504421 is also used to monitor compliance with the working regime, but has a slightly different name “Accounting for the use of working time”, which reflects the specifics of the work of budgetary organizations. In this report card you can find such designations as “study days off”, “substitution in an extended day group”, “study leave”.

The procedure for maintaining such a time sheet is no different from the unified accounting forms T-12 and T-13:

• kept in a single copy;
• opens 2-3 days before the start of the billing period;
• used without changes to the standard form.

Two registration procedures have also been adopted - continuous (all appearances and non-appearances are noted) and with indication of deviations.

There are several differences in the table itself. In the header of the report card, in addition to the name of the organization, structural unit and period of maintenance, its type should be indicated with a number. If the time sheet is submitted “as is” without making changes, then it is called primary and is marked in this column as “0”. With each subsequent adjustment, you must indicate the change number in order.

The first four columns are filled in immediately - these are the full names of employees, personnel numbers and positions. The following columns are filled in as the period progresses. In the upper part of the columns indicate deviations from the operating mode in hours (if any), in the lower part there is a letter designation of the reason for the deviation. Columns 20 and 37 summarize interim and monthly results, respectively.

No additional calculations are provided in this form. At the end of the billing period, this document is transferred to the accounting department, where, on its basis, wages for employees of the budget organization will be calculated.

The list of symbols used in this work time sheet (form No. 0504421) can be found in the table:

Indicator name	Code
Weekends and non-working holidays	IN
Night work	N
Carrying out government duties	G
Regular and additional holidays	ABOUT
Temporary disability, disability due to pregnancy and childbirth	B
Holiday to care for the child	OR
Overtime hours	WITH
Truancy	P
Absences for unknown reasons (until the circumstances are clarified)	NN
Absences with permission from the administration	A
Study weekend	VU
Additional study leave	OU
Substitution in grades 1 - 3	ZN
Substitution in after-school groups	Salary
Substitution in grades 4 - 11	ZS
Work on weekends and non-working holidays	RP
Actual hours worked	F
Business trips	TO

How is vacation designated?

The word vacation in personnel matters combines many concepts. Starting from and ending with maternity leave. Many young mothers will disagree, but this is also a vacation, although it is provided to care for a small child.

Each of these vacations is marked in its own way on the timesheet and it is worth paying special attention to the most common types of vacation and their registration.

On schedule

Based on the vacation order, which must include the signature of the vacationer himself, the timesheet is marked with the code “OT” if this is the main vacation, or the code “OD” if it is additional.

At your own expense

There are times when an employee needs to take several vacation days outside of his regular schedule. The reasons may be different, but there is only one solution - leave without pay.

The legislation provides for several reasons for such leave - a wedding, the birth of a baby, or more sad events, such as the death of a close relative. In these cases, you should enter the code “OZ”.

If the employee has a different reason, and he receives such leave in agreement with the manager, then the code “BEFORE” is used. In both cases, the mark is made on the basis of the corresponding order signed by the employee.

Training

Combining work and study in our time is more the norm than the exception, and legislation in this matter supports such workers by guaranteeing study leave. After accepting the corresponding application from the employee and receiving the order signed by the student, you can safely mark the code “U” on the report card for the entire period of study leave.

It is worth noting that if an employee falls ill while passing the next session, then such leave is not extended for the period of sick leave and code “B” can be entered only in the days after the end of study leave, in the event that the employee did not have time to recover before the end of the leave and provided a sick leave certificate confirming his absence from attendance after the end of the session.

For pregnancy and childbirth

Such a blissful period for female employees, of course, should not be overshadowed by red tape with documents; therefore, maternity leave is granted on the basis of a sick leave certificate, the code in the report card is “P”. The same code is used in the case of adoption of a newborn baby.

For child care

And after this, an order is issued for parental leave until the age of three. Such leave is marked with the code “OZH”.

Working with documents is always a responsible task, but knowing the basics of filling out time sheets will save you from disputes during payroll and other minor troubles of this kind.

Video - drawing up a time sheet and calculating wages in 1C:

Each enterprise must keep track of working hours - record days worked, vacations, sick leave, business trips and other deviations from the standard working day. For this purpose, unified document forms have been developed - time sheets. For government institutions, a separate form of report card is provided according to OKUD 0504421.

You can download this form in excel format and a sample of filling out form 0504421 at the bottom of the article for free.

Other organizations can use one of the existing forms for accounting - T-12 or T-13. You can view the procedure for filling out the T-13 form and download a sample of filling out the report card.

Below we discuss the features of filling out the work time sheet 0504421 for government agencies. A distinctive feature is that only deviations are entered into forms 0504421, that is, all those situations when the employee was absent from work for any reason (whether valid or not).

Data on no-shows are entered into the tabular part of the timesheet throughout the month. Each entry is made on the basis of a corresponding document - this could be an order to go on a business trip, to grant leave, a certificate of incapacity for work, directions for overtime work, work orders. If an employee is absent without a valid reason, then absenteeism is recorded on the basis of an act.

Filling out time sheet 0504421 is possible by divisions, departments or for the entire institution as a whole.

At the end of the month, the completed form is sent to the accounting department, which processes payroll. Along with the timesheet, all supporting documents confirming the working time deviations indicated in the deviations are also submitted.

Filling out a time sheet according to OKUD 0504421

To fill out a time sheet, letter codes are used; they can be found on the cover of form 0504421.

In the tabular section opposite the employee's last name, a letter code of deviation is placed if there are grounds for this. There is no need to record attendance and days off. In addition to the code, the number of hours corresponding to this code is also indicated.

If it becomes necessary to note more than one deviation in one day, then the following rule applies - if there are two deviations, then they are indicated through a fraction, if more than two, then a new line is filled in for the same employee.

The pages for indicating accruals used in calculating wages are filled out by the accounting department after the person responsible for maintaining the timesheet transfers it to the accounting department at the end of the month.