Form T-51. Payslip. Sample and form 2021-2022

Frequency of filling

In most cases, employees are paid twice a month. Such conditions are specified in the Labor Code of the Russian Federation; for violating it, the company risks incurring administrative liability. Moreover, the first payment is considered an advance payment (usually a percentage of the salary), and the second payment is considered the main payment (the remaining part of the amount). Thus, a simple payslip will be issued for the advance (it indicates the amount that was paid in the first half of the month).

Form T-51 serves to illustrate and document the main part of the payment of wages to employees of the institution.

The column “Retained and credited” in the tabular part of the document must also take into account the advance part - data from the first paper.

What documents are drawn up on its basis?

Based on the data contained in the payslip:

Payroll T-53, contains the names of employees and the amount of salary to be paid;
Journal in form T-53a - intended for end-to-end registration of all T-53 statements issued by the company;
Personal account, T-54 or T-54a format - after salary calculation, information about accrual and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
Expense cash order - issued to a specific employee when his salary is paid;
A register for salary transfers is compiled if salaries are transferred to employees’ cards or accounts. Usually contains the card or account number and the amount to be credited.
Payment order - issued when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire amount issued if the payment is made according to the register.

Filling algorithm

For full functionality, the paper can be issued in a single copy. At the top of the document fill out:

Basic details. The OKPO code is already entered in the form - 0301010. OKUD is filled out.
The full name of the company, if any, the structural division of the company within which the form is being filled out.
The name of the statement, its number, the date of signatures.
The period for which the calculations were made.

The date for drawing up the document can be chosen arbitrarily, but on the condition that this day will not be earlier than the last day in the current month and no later than the actual day the funds are written off from the organization's cash desk.

In addition, on the second page of the statement there is a table, each column of which must be filled in (otherwise a dash is placed in the table cell).

In total, the document contains 18 columns with the following names:

serial number of the employee to whom the payment is intended;
personnel number of the same employee;
last name, first name and patronymic (the latter are abbreviated to initials);
position held, profession or specialization in which the employee is engaged;
salary or tariff rate;
how many days or hours were worked during the specified period (weekends and weekdays are indicated separately);
the amount accrued by the organization to this employee for the month (the column is divided into different types of fees, including a “general” column that summarizes the data);
what amount was withheld and credited earlier (advance payment, income tax, etc.);
the employee’s debts to the organization or, conversely, the exact amount;
how much money is supposed to be paid to the employee according to this statement.

Payroll based on the Employee Salary Analysis report

An alternative to the Payroll (T-51) can be a form created on the basis of the Salary Analysis by Employees .

This report is located in the section Salaries and Personnel – Salaries – Salary Reports or can be printed directly from the Payroll .

The report itself looks like:

In order for the report to satisfy the conditions of the primary accounting document (clause 2 of Article 9 of Law 402-FZ), it is necessary:

Change: report title to Payroll Sheet ;
name of the organization - in accordance with the abbreviated name in the Unified State Register of Legal Entities.

Add:

number, date of the document;

the unit of measurement of indicators is rubles ;

position, place for signature, transcript of the signature (last name and initials) of the person responsible for drawing up the document.

Bukhekspert8 suggests using the monthly payroll form modified by our specialists.

Loading the Payslip form

To download the proposed printed form of the Payroll, go to the section Salaries and Personnel – Salary – Salary Reports – Salary Analysis by Employee (monthly).

In the form that opens, click the More button - Other - Change report option - More button - Load settings.

After selecting the download file on your computer, click Open .

Once the upload is complete, click the Finish Editing on the report form.

Editing the Payslip form

Set the report parameters:

Name of the organization,
period

and click Generate . The payslip will be generated without a number. To enter a number, click the More – Table – Edit button.

Enter the serial number of the statement manually. The payslip is ready.

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Signed by

The printed document must indicate the position, signature and transcript of the signature of the official who compiled the document. This could be the chief accountant or HR accountant.

ATTENTION! The statement will not be valid without the organization's seal on the last page.

By the way, according to the rules, it is permissible to fill out as many lines of the statement as necessary. It may have two, three, four or more sheets, compiled according to the sample tabular part of the paper.

Before receiving wages, the employee has the right to review the generated document at any time.

Sample of filling out the unified form T-51

The statement is compiled in one copy. The first, title page of the statement contains the required details:

company name, structural unit, details (OKUD, OKPO);
the name of the document, its number and the date when it was compiled;
billing period.

The reverse side of the statement contains a calculation table, which consists of 18 columns:

1.Employee number in order;

2.The employee’s personnel number according to his personal card;

3. Last name, first name and patronymic of the employee;

4.The position held by the employee;

5.Salary amount or daily/hourly tariff rate (depends on the labor system that is adopted in your organization);

6. The total number of working days or hours that the employee actually worked according to the time sheet;

7. Hours worked on holidays or weekends;

8. Calculation of time payments;

9. Accrual of piecework payment;

10. Other charges;

11. Information on the cost of distributed social and material benefits;

12. The total amount of accruals is the total of the previous columns;

13. The amount of personal income tax that was withheld from the employee’s income in this billing period;

14. Other deductions from the employee’s income (for example, payment of alimony, various contributions to the trade union committee, and so on);

15. The total amount of all deductions made (total columns 13 and 14);

16. Debt of the employer to the employee based on the results of calculations for past periods;

17. Information about the employee’s debt to the employer;

18.Amount to be paid.

Please note that all columns and fields of the T-51 statement must be completed. If the information is missing, then put a dash (dash) in the required column or line.

Check out the sample form T-51 to fill out the form correctly and avoid mistakes:

T-51 statements:

Nuances of filling

When filling out, the employee’s personnel number is automatically taken from his personal card. The paper can be printed in a single copy. It is placed in the organization's archives. There should be no corrections on already completed paper. All necessary adjustments are made electronically.

If the performance of official duties does not require the employee to be in harmful or dangerous conditions, then the statement goes to the company’s archives. It must be stored there, in accordance with established requirements, for at least 5 years.

Defective statements

The defective statement is the primary document. Needed to reflect defects and breakdowns of equipment/assets used by the company. If a breakdown occurs, the equipment is usually sent for repair. However, you cannot simply send the equipment for repair. Documentation required.

Drawing up a defective statement is part of this documentation. There is no unified form for this document. When drawing it up, you need to take into account the provisions of Article 9 of Federal Law No. 129 of November 21, 1996.

FOR YOUR INFORMATION! The most common forms of documents are a statement for the repair of a premises, a car.

Features of filling and sample

Just the T-51 form is not enough; you need to be able to fill it out correctly. Remember that the document is filled out in rubles and kopecks. The register itself contains a title page and a reverse side, the number of pages of which depends on the staff of the organization.

The title page indicates the full name of the institution, division (if any), OKUD form code, as well as OKPO. The following is the name of the register itself, its details and the billing period - month.

Then the tabular part is filled in, reflecting information on employee accruals.

The following columns must be filled in in the table:

serial number;
personnel number for each employee;
surname, name and patronymic of employees;
job title;
salary or tariff rate;
actually worked time in accordance with the time sheet;
holidays and weekends worked (actual time is indicated in hours);
accruals for time payments;
accruals for piecework payments;
other accrued amounts;
social, material benefits;
total accrued income;
withheld personal income tax;
other deductions - union dues, payments under writs of execution;
amount after deductions;
the organization's debt to employees for previous billing periods;
debt of the employee to the organization;
total amount to be paid.

It is forbidden to leave empty fields in the register. If any cell does not contain current data, the specialist must put a dash.

>Ready sample T-51

In what cases is statement No. T-51 used and what are its differences from other forms?

The payslip numbered T-51 is one of the most important accounting documents. It is used to calculate and pay wages to the organization’s personnel. Based on this document, salaries are issued to employees. In cases where employees receive their salary on a plastic bank card, you can limit yourself to statement No. T-51 and not draw up any more documents - neither settlement, nor settlement and payment.

Statement No. T-51 is not used in cases where a payroll statement No. T-49, which has a more universal scope of application, has been compiled.

There are three accounting documents with partially overlapping functions. All of them were approved by government decree on January 5, 2004 (Resolution of the Government of the Russian Federation No. 1).

Form No. T-49 is a settlement and payment document covering a wide range of functions. If this form is used, no additional documents for calculations and payments are required.
Form No. T-51 - settlement document. If payments are made in cash, payment documentation is required.
Form No. T-53 - payroll. Used exclusively for accounting payments.

You can learn about all types of payrolls described above from a separate material.