Register of irregular working hours sample filling. Time Log: Increasing Employee Efficiency


The discipline of employees is a fundamental factor in the success of any organization. For its observance in the organizations there are strictly established schedules for the beginning and end of work. To control compliance with established rules, employers maintain various forms of accounting. One of the accepted forms for monitoring the presence or temporary absence from work is a book of special accounting for hours worked.

Employee time log - legislative basis for logging

The correct organization of production depends, first of all, on the smooth functioning of the work of the hired personnel. Employees are obliged to comply with the norms of working hours established in local documents. But, an unplanned absence cannot be avoided. In order to be able to track the presence of employees in their workplaces and correctly calculate their wages, a monthly time sheet is maintained. The obligation to maintain it is enshrined in the Labor Code of the Russian Federation by Article 91. The journal for recording the arrival and departure of employees is maintained by the employer on a voluntary basis. The law does not provide for the obligation to conduct it.

What form is it in?

Legislatively, the form of the working time log is not established, therefore its design depends only on the requirements of the employer. Both paper and electronic versions of bookkeeping are considered legitimate. It should be clarified that the installation of special programs is not required to maintain an electronic form. It is enough to develop a convenient format for yourself and arrange it correctly. It can be a Word or Excel document. It is possible to maintain a document using the built-in electronic reporting systems available in the organization. The main thing when filling out a paper or electronic form is consistency and consistency.

How to arrange?

Registration of the employee time log is carried out using the tabular method. Each organization is free to determine which columns it needs in the workbook. The main thing is that with their help you can easily track the arrival, departure of employees, hours of their processing or absence.

The book design must include:

  • Title page.
  • Table of contents.
  • Seal on the lacing.

The title page should contain general information about the name of the enterprise and the title of the book. On the first sheet, the date of the beginning of the maintenance and the last entry in the book must be indicated. It is important to indicate on the book the position and surname of the person who maintains the document. The book is laced and sealed to protect against illegal removal of sheets. The seal can be in the form of a sealed sheet of paper or factory, when purchasing a finished book.

How to keep a time log of employees?

One responsible person should keep the book. Usually in organizations, this position is prescribed in the LNLA, and then in the employment contract of the corresponding employee. But it is possible to impose responsibility on the order of the head.


The table contains the following mandatory columns:

  • Serial number.
  • Last name of the employee.
  • Date of entry.
  • Accurate entry to work.
  • Exact time to leave work.
  • Count note.
  • Signature of the employee making the entry.

In the notes column, they usually indicate lateness or early departure. It can also record irregular hours of operation.

Sample order on the introduction of a time log for employees

All basic documentation in organizations is put into effect by order of the head. The special accounting book is no exception. Changes to the book are also carried out by issuing an order.

The order contains the following items:

  • Basis for issuing the order.
  • Order on a special type of special accounting from the specified date.
  • Assignment of responsibility to one responsible employee.
  • Instructions for familiarization with the order.

The retention period of the employee time log

According to the established rules, all documents in the organization, after the completion of their maintenance, are transferred to the archive. The terms of storage are prescribed in the state instructions, where the entire list of stored documents is indicated. In accordance with clause 586 of the List, the special accounting journal is kept for 5 years after the last entry is made. However, if the document contains information about work in harmful conditions, its storage increases to 75 years. Storage of documents up to 5 years is provided by the internal archive of the organization, up to 75 years - transferred to the city archives.

The main document of the personnel officer, with the help of which information on the time actually worked by the employee is recorded, is. It is filled out and maintained without fail. Additional tools are used when it is necessary, for example, to collect information about what time the employee arrived at the enterprise and when he finished his working day. To record the time he spent on the road, another document is used - a journal of working hours and business trips (local business trips).

Upon arrival at work, employees put their signature on it. The same is true at the end of the working day. If an employee needs to leave for any reason, he must first obtain the consent of his superiors. This information is also recorded so that this absence is not counted as absenteeism.

Who is responsible for maintaining and filling out the journal?

Who will maintain the document is decided by the head of the enterprise. Most often, one employee is assigned for this. This obligation is reflected in his and in. For improper performance of this obligation, the employee will be liable. Because it contains important information, it can be made available for reporting and auditing purposes. Therefore, it is important to conduct it carefully, without errors.

What information is included in the log?

We suggest that you familiarize yourself with how a sample employee time log looks like.

It is designed as follows: the pages must be numbered and laced. The employee responsible for it must put a seal on the lacing with an imprint of the company seal and sign under it.

The document contains the following information.

The employee time log is in demand at most enterprises where there are hired personnel. This document is not mandatory, but its presence allows you to solve many issues and prevent the development of situations that are unpleasant for both parties to the employment relationship.

FILES

Why do you need a document

Before answering this question, let us dwell in more detail on the actual concept of "working time". As you know, the standard work week lasts 40 hours - 8 hours a day. During this period, the employee must perform the labor functions assigned to him by the employer in full compliance with the labor (or collective) agreement and the procedure adopted at the enterprise.

Wages are calculated based on hours worked. All hours that the employee spent at work in excess of this legally established norm are paid at a double rate. But if an employee fails time, the management has the right to apply certain sanctions to him.

To resolve issues related to the establishment of actually worked hours, a working time log is being developed.

Information in the journal is entered for each employee of the organization separately.

Thus, the document is necessary for both sides of the labor relationship, since it performs several functions at once:

  1. It solves the problem of controlling the accounting of the time that each employee of the enterprise spends at his workplace.
  2. Serves as the basis for payroll (especially if the organization has adopted hourly wages).
  3. It is a help for management in the organization of discipline in the enterprise.

Sometimes a document can become a justifying reason for imposing a disciplinary sanction on an employee who violated the labor schedule.

How to track working hours

There are several methods for recording working hours:

  • Standard daily- used if employees come to work and leave it at the same time.
  • At weekly accounting, the daily parameter loses its meaning, since employees are not required to “hatch out” the hours, but must fulfill a certain work rate during the week, including by time (for example, an employee works six hours on one day, ten on another).
  • Summarized the method is optimal in production or with a flexible work schedule. Usually, data is recorded here at the end of the month, but sometimes longer periods are covered (the maximum is one year).

How to journal

The journal is allowed to be kept in electronic and paper form.

Electronic journaling is possible in different formats, depending on what software the employer uses. There are budget forms, in which almost all actions are carried out manually, and there are more complex, “advanced”, fully automated systems that transfer information directly to accounting programs (usually access to such software occurs only if the employee has a key).

In any case, the electronic form of the document is convenient, because allows you to save time, effort and makes it possible to easily control the working time of employees based on such indicators as unauthorized absences, overtime, sick days, etc.

If the journal is kept in paper form, then all its sheets must be numbered, fastened together with a “harsh” thread (a stapler cannot be used), then put down the number of sheets on the last page, stamp (provided that printing is used in the work of the organization) and sign the person responsible for keeping the log. In the future, each completed page of the document should be autographed.

The journal is usually maintained by a human resources specialist or an accounting officer. Depending on this, the place of storage of the document during the period of its validity is also determined.

The responsible employee is responsible not only for the accuracy of the information entered in the journal, but also for its timely and complete transfer to specialists for payroll, as well as for the performance of all other necessary actions.

Employee Time Log Sample

If you need to create an employee time log, follow the tips below and see a sample document.

The journal does not have a single design standard. This means that representatives of each organization can form it in any form or according to a template developed within the company and approved by the management, as well as by the trade union body (if any).

As well as the design of the magazine, its structure and text are fully at the mercy of the employees of the enterprise.

  • Company name;
  • journal opening date and end date (entered after the document is closed);
  • indicate the employee responsible for its maintenance;
  • if the organization has a nomenclature of cases, then you need to give a link to the index of the journal in accordance with this accounting document.

The main part of the journal is best arranged in the form of a table in which the following data must be entered:

  • the employee's serial number, his full name and position;
  • date, time of arrival and departure, as well as information about being late (exact figure in minutes and hours);
  • information about absenteeism - yes / no;
  • the amount of total hours worked (minus absences on own business);
  • employee's signature.

If required, the table can be supplemented with other data (for example, why the employee left the workplace during the day).

How long and how to store a document

The time log immediately after the end cannot be thrown away or disposed of. It must be kept either for the period established by law, or for the period specified in the accounting policy of the company (but not less than five years). Only after this time has elapsed, the journal can be destroyed in compliance with the procedure established for business documentation.

The modern pace of business development makes it necessary to constantly monitor the growth of productivity of both startup owners and CEOs of world-famous corporations. New approaches to doing business are being developed, the requirements of employers in the labor market are growing, specialists are invited to evaluate the performance of employees - and all these measures are taken to ensure that the company grows in the eyes of consumers and customers, receives profit and resources for further development.

With a reasonable approach, creative methods really work, but do not forget about the classic aspects: for example, identifying irresponsible, and, on the contrary, diligent employees.

In this mission, the employer is assisted by nothing more than a time log. This document is intended to indicate the time that the employee worked in fact, and also records the arrival and departure of the employee from the workplace, notes information about lateness, absenteeism and delays. Despite such extensive functionality, the employee arrival and departure log is useful in many other cases, the main thing is to know how to maintain it and monitor timely completion. We will consider all the details of this issue in the following article.

Why is time tracking necessary?

According to Article 91 of the Labor Code of the Russian Federation, it is the responsibility of the employer to keep records of the time that each employee has worked. Based on the data recorded in the journal, the Timesheet can be filled out. In addition, the attendance log maximizes overall work efficiency. This is due to the fact that this document immediately gives out unscrupulous employees who are absent and / or regularly late for work without a good reason.

Records also mark responsible employees, which contributes to fair promotion and, as a result, increases productivity. As a result, it becomes obvious who should be rewarded and promoted, and who slows down the pace of work and must pay attention to their own discipline in order to keep their job.

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In the work time log, its form includes both the time of departure and return of employees from the lunch break, control over the presence of employees at their posts during working hours, takes into account the time worked by the employee in fact, which is especially useful for staff with hourly pay, as well as the duration of holidays, decrees, illnesses, downtime, etc.

And, of course, absenteeism is noted in the document. Returning to the Labor Code of the Russian Federation, the dismissal of an employee can occur after absenteeism for a whole working day without good reason, or due to the absence of an employee lasting more than 4 hours.

The summed working time is narrated in the expert's monologue.

Who leads and how to complete?

The organization decides such a question on its own, based in its decision on its specialty and the direction of its own actions. The employer can take over this work, or can indicate this as an obligation of the employee, which will be indicated in the contract when hiring, job description or special order. If a subordinate evades keeping a time log, he will incur administrative responsibility, which is assigned by the relevant authorities.

The journal is filled out as briefly as possible: among the mandatory columns are the serial number of the entry, the full name of the employee, the date the entry was created, the time the employee appeared at the workplace and his departure. In addition, in a separate column, you can record the specific place where the employee went, as well as the total amount of time spent by him at the workplace for a specific period of time. The last, obligatory, column is the signature of the one who keeps the journal.

Logging can be done in three ways. Firstly, this is the traditional daily accounting, which is applied if the working day is normalized and regulated by the same number of hours every day. If preference is given to this path, then you need to fill out the journal every day, focusing on all the employees listed in the document.

Secondly, there is a weekly accounting, which is relevant if the employee does not work the same number of hours every day, but works out the rate fixed in the contract in a week. From the name it becomes clear that a new journal entry appears at the end of each working week.

Finally, thirdly, if an employee of the organization has a flexible schedule, the journal is kept in the form of summarized accounting. For companies that work around the clock to produce something and / or specialize in performing specific types of work, this method of accounting is the most optimal solution.

The period of time during which a new entry appears is from a month to a year: this duration is due to the fact that the presence of overtime working hours, which often occurs with a shift schedule, is limited by law to 120 hours per year. Thus, the maintenance of summarized accounting helps many employers avoid violations of the Labor Code of the Russian Federation.

Summing up

The time log is necessary in a dynamically developing business that requires maximum optimization of management and strict selection of personnel working for the benefit of a common cause. It not only demonstrates the level of discipline of employees, but also allows you to fill out a mandatory document established by law on its basis, as well as avoid exceeding the norm of working hours fixed in the Labor Code of the Russian Federation.

The usefulness of this document is beyond doubt - after all, even an authorized employee will not take much time to fill out daily, but the time for engaging an employee who is irresponsible about the matter will be significantly reduced.

Samples of an order on the appointment of a person responsible for maintaining a time sheet

Vitebsk

About the order of maintaining the timesheet

time tracking

In order to ensure the accounting of working hours,

I ORDER:

1. To appoint the immediate heads of the structural divisions of NAZVANIE LLC as responsible for maintaining the time sheet.

2. Heads of structural subdivisions to ensure the provision of a completed time sheet with the necessary supporting documents (in case of absence of employees at the workplace) at the end of each month to the personnel department.

3. The personnel department checks all timesheets and ensures their timely submission to the accounting department for payroll no later than the 2nd day of each month.

4. Approve the form of the time sheet.

5. Approve the symbols for the types of costs of working time for use in timesheets.

6. To acquaint all interested persons with this order.

7. I entrust the execution of the order to the head of the personnel department, full name.

Appendix: 1. Form of the time sheet.

2. Symbols for the types of costs of working time for use in timesheets.

Time sheet The employer is required to keep a record of working hours.

"Personnel department of a budgetary institution" N 2

TIMETABLE

Article 91 of the Labor Code of the Russian Federation indicates that the employer is obliged to keep records of the working hours actually worked by each employee. This is necessary in order to comply with the maximum working hours per week established by law, as well as for the correct calculation of wages and documentary justification of the expenses incurred. Let us consider in more detail the norms that determine the procedure for filling out the time sheet and calculating wages, and give a sample of this document.

Who is responsible for maintaining the spreadsheet?

To maintain a time sheet at the enterprise, a timekeeper position can be created. If the organization is small in size, filling out the time sheet may be entrusted to an employee of the personnel department or secretary. In large organizations, duties may be assigned to one of the employees in each unit (chief or deputy chief). If, when hiring a specialist, the employment contract or job description did not indicate the obligation to maintain a time sheet, it is necessary to draw up an additional agreement to the employment contract, in which, among other things, indicate the amount of the additional payment (Article 151 of the Labor Code of the Russian Federation). Here is an excerpt from such an agreement:

2. Supplement sec. 2 of the employment contract, clause 4 of the following content:

"The employee is entrusted with the obligation to maintain a time sheet for the teaching staff."

3. In accordance with Art. 151 of the Labor Code of the Russian Federation to supplement Sec. 3 paragraph 2 of the following content:

"For the fulfillment of the duties of maintaining a time sheet for the teaching staff, an additional payment in the amount of 1,500 (one thousand five hundred) rubles per month is established for the employee."

Directly assigning the relevant duties is carried out by issuing the appropriate order.

MOU "Secondary school N 264"

Order No. 3

Moscow 11.01.

On the appointment of responsible

for record keeping

working time

In connection with the need to take into account the time worked by each employee of the organization, as well as in order to monitor compliance with the established working hours by employees and obtain data on hours worked for calculating wages, as well as for compiling statistical reporting on labor

I order:

1. Appoint responsible for maintaining the time sheet:

In terms of teaching staff - Klyueva Galina Viktorovna, Deputy Director for the organization of educational work;

For service personnel - Paramonova Irina Sergeevna, assistant secretary.

2. Appoint Irina Sergeevna Paramonova responsible for the timely receipt of data.

3. I reserve control over the execution of the order.

Director Solntsev /R. I. Solntseva /

Familiarized with the order:

Klyuev, 11.01. /G. V. Klyueva /

Paramonova, 11.01. /AND. S. Paramonova/

At the end of the calendar month, all timesheets (if there are several of them) are transferred to the head of the personnel department (or other person responsible for maintaining personnel records), who checks the timesheet data with the data available in the personnel department (the days when each of the employees was in annual paid leave or unpaid leave, was absent due to temporary incapacity for work, etc.), signs the timesheets and sends them to the accounting department. Depending on the number of staff of the institution, the time sheet can be transferred directly to the accountant.

During the year, it is possible to hire new employees who are subject to mandatory inclusion in the time sheet, as well as the dismissal of employees who are excluded from the time sheet in the month following the month of dismissal. The basis for this are orders on personnel.

There are frequent cases of combination. In this case, depending on the number of part-time workers, it is possible to include them in the main time sheet or maintain a separate time sheet.

Recall that Art. 5.27 of the Code of Administrative Offenses of the Russian Federation establishes liability for violation of labor legislation and labor protection in the form of an administrative fine on officials in the amount of 1,000 to 5,000 rubles. for legal entities - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days.

The procedure for filling out the timesheet

The form of the time sheet and payroll for budgetary institutions (N 0504421) is established by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n "On Approval of the Instruction on Budget Accounting" (as amended on July 3, 2009, hereinafter referred to as the Instruction). By order of the Ministry of Finance of Russia dated December 30, 2009 N 152n, this Instruction was amended. The need to maintain a report card in budgetary institutions according to the named form is also stated in the Letter of the Ministry of Finance of Russia dated September 10, 2007 N 02-14-10a / 2261.

When using the time sheet form N 0504421, additional columns are allowed, but existing columns cannot be deleted. The changes made must be formalized by the relevant organizational and administrative document of the organization (for example, accounting policy rules). This is stated in the Procedure for the use of unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated March 24, 1999 N 20.

The time sheet opens monthly two to three days before the start of the billing period based on the time sheet for the last month and is filled out on the basis of personnel records: orders for employment, transfer, dismissal.

I approve

Head Solntseva Solntseva

Ideal Document: Timesheet

The time sheet is a document that requires constant attention: it is filled out daily, submitted to the accounting department twice a month. He is contacted in case of a dispute to prove that the employee was at work or, conversely, was absent for any reason. The data of the report card can become the subject of close attention from the inspection bodies. And for the incorrect maintenance or lack of this document, the employer may be held liable. So, it is simply necessary that everything be in perfect order with this document.

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The employer is obliged to keep records of the time actually worked by each employee (part 4 of article 91 of the Labor Code of the Russian Federation). Such accounting is kept in the time sheet - the primary accounting document, which is the basis of accounting and tax accounting (clauses 1 and 2 of article 9 of the Federal Law of November 21, 1996 No. 129-FZ On Accounting, clause 1 of article 252 and 313 of the Tax Code of the Russian Federation).

Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 On the approval of unified forms of primary accounting documentation for accounting for labor and its payment (hereinafter - Decree No. 1) approved. unified forms of the time sheet - form No. T-12 Time sheet and payroll calculation and form No. T-13 Time sheet. They should be maintained by all organizations operating on the territory of the Russian Federation, except for budgetary institutions (clause 2 of Resolution No. 1).

Is it possible to change the unified form of the time sheet?

Note! On January 1, the Federal Law of 06.12. No. 402-FZ On accounting

These unified forms can be supplemented with the details you need, expand and narrow the columns and lines, taking into account the category of indicators, include additional lines (including free ones), additional symbols and loose sheets for ease of placement and processing of the necessary information (Decree of the State Statistics Committee of Russia dated 03/24/1999 No. 20 On approval of the Procedure for the application of unified forms of primary accounting documentation). Such modified forms of the time sheet used in the organization must be put into effect by issuing an appropriate order (instruction) for the main activity.

Note! You cannot remove details from the unified form

To indicate the reasons for attendance and non-attendance at work, the symbols enshrined in Decree No. 1 are used. But in practice, it may be necessary to record in the report card such situations that are not provided for by the specified Decree. In these cases, the employer has the right to introduce a new symbol by issuing an appropriate order (Appendix 1).

The procedure for filling out the time sheet is set out in the Instructions for the use and filling out forms of primary accounting documentation for accounting for labor and its payment, approved. Decree No. 1 (hereinafter referred to as the Instructions).

WHEN, TO WHOM AND WHY NEED A TABLE?

The time sheet is required to achieve the following goals.

Goal 1. Accounting for the time actually worked and (or) not worked by each employee.

Goal 2. Monitoring compliance by employees with the established working hours.

Goal 3. Obtaining data on hours worked, on the calculation of wages and other payments due to the employee (including benefits paid from the budget of the Social Insurance Fund of the Russian Federation).

Goal 4. Compilation of statistical reporting on labor (in particular, for the monthly form No. P-4 Information on the number, wages and movement of workers, approved by Rosstat order No. 256 dated 20.07. On approval of statistical tools for organizing federal statistical monitoring of the number and wages of workers).

Can the data of the time sheet be studied during the control activities by the inspection bodies?

The time sheet must be studied and evaluated (among other necessary documents):

  • when checking compliance with labor legislation by inspectors of the State Inspectorate (Articles 357, 360, 362 of the Labor Code of the Russian Federation, Articles 9-12 of the Federal Law of December 26, 2008 No. control);
  • during inspections by the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in terms of the correctness of the calculation of insurance premiums to state non-budgetary funds, as well as the amounts of benefits for temporary disability and in connection with motherhood;
  • during inspections by the bodies of the Federal Migration Service of employers hiring employees - foreign citizens (Decree of the Government of the Russian Federation dated January 15, 2007 No. 9 On the procedure for carrying out migration registration of foreign citizens and stateless persons in the Russian Federation);
  • when carrying out basic and additional measures of tax control.
  • Our partner under the supply agreement was checked by the tax office. Apparently, some violations were revealed in his activities and now they are conducting counter checks of all counterparties, including our organization. In the list of documents that we are required to submit to the tax office, there is a time sheet. Are we really obliged to submit this document to the tax office?

    In practice, the tax inspectorate often requires during the audit to submit a time sheet. Moreover, this may concern not only the organization itself, but also its business partners as part of a counter audit.

    However, please note that the courts do not agree with this position of the tax authorities and do not consider that the business partner's time sheets are needed to check his activities during the counter audit. The court decisions indicate that the time sheet is an internal document of the company and cannot relate to the activities of any of its counterparties, and therefore is not subject to reclaim on the basis of Article 93.1 of the Tax Code of the Russian Federation (decree of the Federal Antimonopoly Service of the North-Western District dated 30.07. in the case No. А56-59024/2009.

  • to confirm the tax status of an employee (as a resident or non-resident) for the purposes of calculating personal income tax (letter of the Ministry of Finance of Russia dated October 30, 2008 No. 03-04-06-01 / 320, decision of the Federal Antimonopoly Service of the Central District of March 11 in case No. A54 -3126/2009С4);
  • to draw up a certificate confirming the nature and periods of work in harmful or difficult working conditions, to confirm the right to early appointment of a pension (Article 27 of the Federal Law of December 17, 2001 No. 173-FZ On labor pensions in the Russian Federation).
  • SHELF LIFE

    The periods of storage of the report card are determined by accounting and tax legislation, as well as the rules for organizing archiving. However, in various regulatory legal acts there are discrepancies regarding the period of storage of this document. Let's figure it out.

    Since the time sheet is required, among other documents, for the calculation and payment of income tax (it justifies the costs of wages and the payment of various compensations and benefits), it must be kept for at least four years (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation ).

    The time sheet is also the primary accounting document for wages, therefore, its storage period is established by the rules for organizing state archives and is at least five years (Article 17 of the Federal Law of November 21, 1996 No. 129-FZ On Accounting).

    According to Art. 586 of the List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage, approved. by order of the Ministry of Culture of Russia dated 25.08. No. 558 On the approval of the List of standard managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage, the report card must be stored for five years. and if the working conditions of workers are difficult, harmful or dangerous - within 75 years.

    Thus, the total shelf life of the report card is at least five years.

    MOVEMENT OF THE SHEET WITHIN THE ORGANIZATION

    According to Decree No. 1, the time sheet is drawn up in one copy by an authorized person, signed by the head of the structural unit, an employee of the personnel service and transferred to the accounting department.

    We are currently developing a set of paperwork documents. Particular difficulties arose with the regulation of the rules for compiling, moving and storing the time sheet. Tell me, what stages of the movement of this document need to be foreseen and how to fix them correctly?

    The way of passing the time sheet can consist of the following steps:

  • table layout;
  • control of its compilation;
  • signing;
  • transfer to accounting;
  • subsequent storage.
  • All these stages, indicating the performers, departments, paper and electronic versions of the document, the number of copies of the paper version - the original and copies, the shelf life, etc., should be reflected in the workflow schedule, which is an element of the company's accounting policy. The basis for such a conclusion is contained in paragraph 4 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ On Accounting, clause 4 of the Accounting Regulations Accounting Policy of the Organization PBU 1/2008, approved. Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n On approval of accounting regulations, clause 15 of the Regulations on accounting and financial reporting in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

    When drawing up a workflow schedule, be sure to take into account the specifics of drawing up a time sheet, namely:

  • duration of compilation;
  • putting marks within a month in accordance with supporting documents;
  • delays in the submission of documents confirming the absence of employees at work for various reasons (sick leaves, travel certificates, etc.).
  • In practice, due to the fact that the time sheet must be submitted to the accounting department within a certain period, and information about the reasons for the absence of employees and documentary evidence of these reasons often comes to the timekeeper later than this period, it may be necessary to make numerous corrections to the time sheet both before and after submitting it to accounting. As a result, this situation leads to intra-corporate conflicts in the interaction between the accounting department and the personnel department or timekeepers in departments.

    1. Provide for in the workflow schedule (Appendix 2) the submission of the original time sheet to the accounting department and leaving copies of it (with a receipt for receiving the original) from the timekeepers of the relevant departments. Otherwise, if the time sheet is lost or some misunderstanding, a lot of work will be required to restore the data of this document.

    2. Provide for in local regulations (Appendix 3) the obligation of employees to timely inform and submit documents confirming their absence from the workplace. This will help to avoid disputes about the reasons for the absence of an employee from the workplace and errors in the application of disciplinary measures.

    WHO COMPLETES THE TABLE?

    Timesheets are compiled by an authorized person (Instructions). Depending on the adopted time tracking system, various employees can act as such persons (Table 1). Let's look at these categories in more detail.

    Table 1

    Employees keeping a time sheet

    Timekeeper. According to the Qualification directory of positions of managers, specialists and other categories of employees, approved. Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 On the approval of the Qualification Directory for the positions of managers, specialists and other employees, this employee belongs to the category of technical performers. Drawing up a time sheet is a direct responsibility of this employee, it must be provided for by an employment contract with a timekeeper and (or) his job description (Appendix 4).

    Another HR worker. The obligation to draw up a time sheet for such an employee is one of the main ones, therefore it (among other duties of this employee) must be provided for in the employment contract with him and (or) in his job description.

    Other authorized person in structural divisions. As a rule, in this case, the obligation to maintain a time sheet is not the main one for the employee to whom it is assigned. And if, when hiring an employee, an additional obligation to maintain a time sheet was not initially indicated in the employment contract or job description, it is necessary to conclude an additional agreement to the employment contract (Appendix 5). in which to establish the obligation to maintain a time sheet and indicate the amount of additional payment for this (Article 151 of the Labor Code of the Russian Federation), as well as draw up the corresponding personnel order (Appendix 6).

    RESPONSIBILITY FOR IMPROPER DESIGN OR NON-SUBMISSION OF THE TABLE

    If the organization does not maintain a time sheet at all, the employer may be held liable for violation of the law. Responsibility is provided for by the Code of Administrative Offenses of the Russian Federation and other federal laws (Table 2).

    In the following issues of the journal, we will talk about what mistakes the employees responsible for maintaining the time sheet make and how to correct these errors.