Is the institution obliged to use a time sheet in its activities (f. 0504421)? Can changes be made to this document? How to correctly fill out a timesheet if employees have deviations from the normal use of working time during the month?
26.07.2017In accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. Information on recording working time on the basis of orders (instructions) of the head of the institution is reflected in the report card for the use of working time (f. 0504421) by the person responsible for its preparation. Completed time sheet (f. 0504421) and other documents signed by responsible officials, in established deadlines submitted to the accounting department for calculation wages employees of the institution and for drawing up a payroll sheet (f. 0504401) or a payroll sheet (f. 0504402) on its basis. Let's look at the features of filling out the timesheet (f. 0503421).
To begin with, we note that all state (municipal) budgetary institutions, by virtue of the provisions of Art. 9 of the Law on Accounting, Order No. 52n, in their work they use a time sheet (f. 0504421) to record working time. The use of another form is not provided for by the legislation of the Russian Federation. In this case, it is allowed to enter into the timesheet (f. 0504421) additional information required by the accounting entity (this norm is provided for in the methodological recommendations approved by Order No. 52n). It is unacceptable to exclude the information (columns, lines) available in the timesheet (f. 0504421).
Regarding the rules for filling out this form, we note the following:
The choice of method for filling out the time sheet (f. 0504421) is determined by the act of the institution as part of the formation of the accounting policy of the institution. At the same time, columns 20 and 37 of the report card (f. 0504421) provide for the reflection of information in the context of only “appearances” or only “no-appearances”. The choice of the appropriate method for reflecting information in the report card (form 0504421) is established by an act of the institution as part of the formation of its accounting policy. Thus, when filling out the timesheet (f. 0504421), it is allowed to record only cases of deviations from the normal use of working time (weekends and holidays, regular, additional holidays etc.).
If the institution has recorded in its accounting policy the filling out of the timesheet by registering cases of deviations, then for each employee who had deviations from the normal use of working time, the following is reflected:
- in the upper half of the line - hours of deviations;
- in the lower half of the line - symbols of deviations, hours of operation at night.
When filling out the timesheet (form 0504421), symbols are used, including:
FILL OUT A FRAGMENT OF THE TABLE (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 (works on a 2/2 schedule for 12 hours per day shift) was granted leave for the period from 06/05/2017 to 06/06/2017 family circumstances without pay, 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:
In this case, the report card contains only information about the employee’s absence from the workplace due to any circumstances; the total number of days (hours) of his absence from work is included.
WE FILL OUT A FRAGMENT OF THE TABLE (F. 0504421) REGISTERING THE ACTUAL WORKING TIME EXPENDED.
Let us assume that the accounting policy of the institution establishes: the time sheet (f. 0504421) reflects the actual working hours of the institution’s employees. Using the conditions given in the previous example, let’s consider what a fragment of the timesheet will look like (f. 0504421).
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.
A fragment of the work time sheet for June 2017 is filled out as follows:
Please note that when using this method of filling out the timesheet (f. 0504421), it reflects only the time actually worked. Days of no-show are indicated by the corresponding code.
WE FILL OUT A FRAGMENT OF THE TABLE (F. 0504421) IF THE EMPLOYEE HAS TWO DEVIATIONS IN ONE DAY.
When registering deviations, if one employee of an institution has two types of deviations on one day (period), the lower part of the line is written in the form of a fraction, the numerator of which is the symbol of the type of deviation, and the denominator is the hours of work. For example, in the case when the working time falls on both daytime and night time, the actual time of his work at night should be indicated through a fraction opposite the surname of such an employee (code N).
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. In addition, on June 25, 2017, he worked 1 hour at night. The report card (f. 0504421) reflects the registration of deviations.
In this case, the time sheet for this employee will be filled out as follows:
If there are more than two deviations on one day, the employee’s name is repeated in the report card (f. 0504421).
FILL OUT A FRAGMENT OF THE TABLE (F. 0504421) IF THE EMPLOYEE HAS MORE THAN TWO DEVIATIONS IN ONE DAY.
The head of the department in the period from 06/01/2017 to 06/02/2017 performed government duties in connection with the exercise of the powers of a deputy for 6 hours every day. In addition, on June 2, 2017, he was absent from work for 2 hours with the permission of his manager.
In accordance with Art. 171, 172 of the Labor Code of the Russian Federation, the employer is obliged to release the employee from work while maintaining his place of work (position) for the duration of his performance of government or public duties.
In this case, the time sheet for the specified employee will be filled out as follows:
The institution has the right to introduce additional symbols as part of the formation of its accounting policies.
FILL OUT A FRAGMENT OF THE TABLE (F. 0504421) USING ADDITIONAL NOTATIONS.
Employee (cashier) works part-time
(4 hours) due to being on parental leave. The accounting policy provides in this situation to use the designation “ORF” when filling out the timesheet (form 0504421).
In this case, the employee’s time sheet will be filled out as follows, provided that the actual time worked (days of attendance) is recorded on it:
If the employee responsible for drawing up and submitting the time sheet (f. 0504421) discovers that deviations or incompleteness of the submitted information on working time recording are not reflected, it is necessary to take into account such changes, draw up and submit a correction time sheet within the established time frame (f. 0504421). Moreover, if initially the report card (f. 0504421) was presented as the corresponding billing period indicating the value “primary” and the number “0”, then when making the necessary changes, the value “adjusting” is set, indicating the serial number of the adjustment - numbers starting from 1. Information from the corrective sheet (f. 0504421) serves as the basis for recalculating wages for calendar days months preceding the current payroll month.
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Let us formulate the main thoughts set out in the article:
- the institution uses the report card (f. 0504421), filling it out in one of the ways provided for by Order No. 52n - by registering attendance or absence from work;
- the institution has the right to independently supplement the symbols used as part of the formation of its accounting policies;
- if one employee of an institution has two types of deviations in one day (period), the bottom part of the timesheet line (f. 0504421) is written down as a fraction. If there are more than two deviations, then two lines of the time sheet are filled out for the employee (f. 0504421);
- if an error is detected and (or) incomplete information is reflected, the employee responsible for drawing up the time sheet makes corrections and submits a corrective time sheet for the corresponding billing period (f. 0504421) indicating its type and serial number of the correction.
Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.
Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and registers accounting, applied by authorities state power (government agencies), organs local government, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application.”
Working time sheet form 0504421 is intended for budget organizations. In the article you can download the document form and read about the special rules for filling it out.
Read our article:
How to keep a time sheet using form 0504421 for 2019
The report card in form 0504421 is required for use in budgetary institutions, but commercial organizations can also use it. This may be especially relevant, for example, for private kindergartens or schools.
The general rules for maintaining timesheets are identical to filling out other forms for commercial organizations. So, the table of hours worked:
- is always kept only in a single copy;
- opens two to three days before the start of the billing period;
- used without changes to the approved form.
Letter of the Ministry of Finance of Russia dated June 2, 2016 N 02-06-10/32007 suggests two different filling out procedures:
- Continuous method - all attendances and absences of employees are noted.
- Only deviations from the usual use of working time are noted (for example, weekends, vacations, etc. are recorded).
Both methods are equivalent, but more often HR officers use the second one. In this case, any filling method must be secured with LNA.
How to fill out form 0504421
First of all, fill out the header of the document. You must indicate the correct name of the company or legal entity.
Usage trade name company on the time sheet is unacceptable.
For example, private kindergarten called “Forest Glade”. At the same time legal entity, which provides 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, institutions have the right 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).
Who fills out the timesheet 0504421
The timesheet is maintained by an employee who is appointed by the relevant order of the manager budgetary organization. One employee (usually a personnel officer or accountant) can maintain a schedule for all employees of an organization. Or this responsibility may be assigned to each department head in relation to his subordinates.
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 there are unified forms time sheets for 2019 (TURV), approved by State Statistics Committee Resolution No. 1 of 01/05/2004. 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 choosing the appropriate one and downloading the time sheet (simple form).
Form T-12
Form T-13
Form OKUD 0504421
How to record time worked
For any duration working day, regardless of the installed modes, working hours 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 conditions employment contract or internal rules labor regulations the number of working hours for each day of work is determined.
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 adjust the further involvement of the employee in work within the limits of the norm of length of time worked established for this category.
Marks on the working time sheet about the reasons for absence from work, work in the working hours half day or at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents executed properly (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 fixed payment labor.
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 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. Must especially take into account this feature 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. Whenever controversial situation 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.
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 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 Methodical instructions on the use of primary document forms when filling out and submitting a work 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 payroll 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 last name of this employee are marked 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 attendance (absences) from 1 to 15” and column 37 “Total days (hours) of attendance (absences) for the month” it is necessary to record the time worked, days of absence 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);
- By 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 (form 0504421), drawn up taking into account the changes.
In the line “Ticket Type” the value “primary” is indicated; when submitting the Timesheet (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. New form 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 issue of working time recording is worth paying attention to special attention if only because such indicators as the profitability of the organization or the productivity of employees depend on it. This article is intended to reveal this question, as well as explain what Form 0504421 is and what it is used for.
ACCOUNTING WORKING TIME IN VARIOUS ORGANIZATIONS
Russian labor legislation provides for a unified standard of working time, which all organizations, be they commercial enterprises or government agencies, are required to comply with. The working week of any employee should not last more than 40 hours. Therefore, with a five-day working week The working hours must be 8 hours. In some cases, the duration of the working day may be less than that established by Russian legislation.
The operating hours of organizations are established independently in accordance with generally accepted standards in the relevant documents. In this case, the specifics of the enterprise’s activities are taken into account.
To track the implementation of the established regime and the time spent by employees at work, time sheets are used. This document can reflect the number of night and day shifts, overtime, sick leave, as well as the total time worked with varying degrees of detail: day, week, month. The time sheet is also used when calculating wages.
TYPES OF WORKING TIME CARDS
Organizations engaged in a particular field can use any type of time sheet, since the accounting form is usually advisory in nature. In modern practice, the following time sheets are used:
- Report card according to form 0504421;
- Report card in form No. T-12;
- Report card in form No. T-13
- Report cards developed independently based on the above forms.
Time sheets, regardless of the option chosen in the organization, are filled out, as a rule, by department heads
DIFFERENCE BETWEEN TIME CARDS
The report card in form 0504421 is used in government organizations. Its use began in 2010. The purpose of this document is to record the use of working time and payroll calculations.
Time sheet T-12 is used, just like the form in form 0504421, to record working hours and pay wages to employees, but unlike it, it is intended for commercial enterprises. If the organization conducts settlements with employees and tracks hours worked separately, then in this form only the first section “Accounting for working hours” is filled out.
The time sheet in form No. T-13 is used only to record the time spent by the employee at the workplace. It can be filled out using various automated information systems.
A timesheet developed by yourself can be compiled in compliance with all the needs of the company. This is its peculiarity, since the document does not have a clear design.
RESPONSIBILITY IN THE ABSENCE OF WORKING TIME CARDS IN ORGANIZATIONS
For the absence at enterprises of personnel records and documents confirming hours actually worked, absences and downtime, there is no separate penal clause for each employee. Despite this, for the absence of a time sheet, you can be fined for violation labor legislation on the basis of part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation. The size of such a fine ranges from one to five thousand rubles for officials, for an organization the fine will be from 30 to 50 thousand rubles.
FORM 0504421: COMPLETION RULES
When filling out a timesheet, like any other document, you first need to indicate the full name of the employer. You should also fill in the name structural unit. Next, enter the start date for document processing. In the center, code 0 is entered - primary copy or 1 - corrective, and if there is a need for repeated proofreading, the next digit is entered.
Next, fill out the main tabular part. First of all, it is necessary to indicate the employees, then their registration numbers, positions and professions. After that, data on the hours worked of each employee is entered on a daily basis. A table of symbols used to fill out the main part of the report card is presented below in the corresponding section.
After filling out the form, usually the first day of the next month, the form must be certified. The head of the department and the head of the HR department must put their signatures and the final date.
CONVENTIONS WHEN FILLING OUT THE WORKING TIME TABLE ACCORDING TO FORM 0504421
| Symbol | Description of designation |
| IN | Holidays and weekends |
| N | Night shifts |
| G | Days for performing government duties |
| ABOUT | Vacation days: main or additional |
| B | Days of absence on sick leave |
| R | Days of parental leave |
| WITH | Overtime work days |
| P | Absenteeism due to absenteeism |
| A | Failure to appear with the permission of the enterprise administration |
| VU | Weekend due to school |
| Op-amp | Study leave days |
| ZN | Substitution days in grades 1-3 |
| Salary | Days of replacement in after school |
| ZS | Substitution days in grades 4-11 |
| RP | Work on holidays |
| F | Actual hours worked |
| TO | Business trip days |
| I | Working hours according to schedule |
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.
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