How to reflect sick leave on a time sheet + download a sample

Author: Maria Novikova

An employee does not always work a full month. He may be absent due to illness

. In this case, it is fundamentally important to know how to indicate sick leave on the timesheet for the correct calculation of wages.

The working time of employees and all deviations from it are reflected in the working time sheet. Article 91 of the Labor Code of the Russian Federation

(
paragraph 4
) obliges the employer to maintain it.
All reasons for the employee’s absence and attendance are assigned a unique code
, which may have
an alphabetic
or
numerical
designation.

After the abolition of the mandatory use of unified forms ( T-12

,
T-13
), each organization can develop this document independently. However, most businesses use familiar forms, changing them only slightly.

Important

!
An organization that does not keep track of working hours may be brought to administrative liability with the application of penalties ( Clause 1 of Article 5.27 of the Administrative Code
).

Recording time worked is a must

Working hours are recorded using primary documents - unified forms T12 and T13, which are called time sheets and wage records. It reflects daily data on employee attendance or absence, vacation days, sick leave, weekends and holidays.

At the end of the month, the timesheet is closed and transferred to the accounting department for payroll calculation.

Purpose of the document:

1. Monitoring compliance with internal labor regulations.
2. Accounting for the amount of time worked.
3. Correct calculation of earnings.
4. Basis for compiling labor statistics.

Report card:

• kept in one copy;
• opens a day or two before the start of the new month;
• submitted to the accounting department.

Important! Form T12 is filled out manually, and Form T13 is filled out automatically.

general information

There is a unified form of time sheet T-12 , approved by order of the State Statistics Committee No. 1 of January 5, 2004. There is also a T-13 form approved by the same document. The difference between them is that T-12 is intended to be filled out by a specialist (manually or on a computer) , and the somewhat simplified T-13 is used for automated accounting of employees by enterprise access control systems.

Commercial organizations have the right to develop such forms on their own, that is, they are not required to use the T-12 form. However, this is quite convenient, since the standard forms contain all the necessary details. Therefore, in practice this form is most often used.

For authorities, state and municipal institutions, as well as extra-budgetary funds, a special document has been developed for recording working hours. This is form 0504421, approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n.

Working hours are noted in the timesheet for the following purposes :

1. To make it clear actually worked he did not work , but spent, for example, on sick leave or on vacation.
2. To record violations of the work schedule - tardiness, absenteeism.

This information is needed in order to correctly calculate the employee’s wages and other payments related to time worked. If the organization has a system of penalties for violation of discipline, then these measures are also applied on the basis of the working time sheet.

The time sheet is usually maintained by an employee of the human resources department or the head of a department of the organization. However, no strict requirements have been established in this part, so the director can assign this responsibility to any employee.

Reflection of days of temporary disability in the timesheet: step-by-step instructions

When an employee is notified that he has been issued sick leave, the HR officer must follow these steps:

When an employee submits a closed certificate of temporary incapacity for work, it is necessary to check its execution: whether all the necessary fields are filled in, whether the seal and signature are in place.

Important! The report card is kept by a specialist who is assigned the corresponding responsibility by order of the manager. This could be a personnel officer, an accountant. It is possible that the director retains such accounting for himself.

Step-by-step filling algorithm

Form No. T-12 report card contains two lines in 4-6 columns.

The top one is intended to enter the letter designation of the employee’s activities, and the bottom one is the number of hours worked.

There must be good reasons for affixing the code, supported by documents.

Let's figure out how to put sick leave on your report card.

To do this you need to perform three steps:

1. Select the accepted designation. In this case it is the letter "B".
2. Write the code in the top row of the table on the days the employee is absent. If the reasons for absence are unknown or it is impossible to confirm them with a doctor’s certificate, the code “NN” is entered.
3. Determine the total number of days and hours worked. The specialist must summarize the numbers noted in the second line of columns 4-6, and write the results in columns 5 - 13.

The calculation does not take into account:

• weekend;
• absenteeism;
• absences for temporarily unknown reasons;
• days of absence due to illness;
• business trips.

The number of days absent from work is determined individually and is noted in columns 14-16. After this, the total number of days off is summed up and entered in column 17.

How is the length of service for sick leave calculated? Read our article.

Why do you need a sick leave register? Find out here.

The most common symbols are shown in the table:

A complete list is available in form template No. T-12:

Time sheet (unified form T-12)

Codes and symbols in the report card

In the timesheet, the days of the month are marked separately. Each of them contains two lines. The code (alphabetic or numeric) is written at the top, and the number of hours worked is at the bottom. For a five-day work week, the number “8” is entered, corresponding to the length of the working day.

Sick days are indicated by the following codes:

Code T (or 20), meaning that the employee is sick but is not entitled to receive benefits, is set for the following periods of time:

• treatment of domestic trauma;
• release from work without pay or with payment (full, partial). An example is being on vacation at your own expense, the child’s illness during the next vacation;
• removal of an employee from work, with the condition that his salary was not accrued;
• administrative arrest or imprisonment;
• conducting forensic medical examinations;
• simple. If the employee fell ill before him, the benefit is paid.

The code is either numeric or alphabetic. Which one is decided by the head of the enterprise. Sample time sheet and calculation of wages.

How are sick days reflected?

To indicate days of incapacity

There are two codes.
Their application depends on whether benefits are due during this time. If it is paid, it is marked with o or “19”. When compensation is not due, code “T” or “20” is displayed. Situations where benefits are not paid are established by Art.
9 of Law No. 255-FZ of December 29, 2006 :

1. for the period of release
   of the employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave;
2. for the period of suspension
   from work in accordance with the legislation of the Russian Federation, if wages are not accrued for this period;
3. during the period of detention
   or administrative arrest;
4. during the period of the forensic medical examination
   ;
5. during the period of downtime
   , except for the cases provided for
   in Part 7 of Article 7 of this Federal Law
   .
6. the onset of temporary disability as a result of a court-established intentional infliction of harm to one's health by the insured person or an attempted suicide
   ;
7. the onset of temporary disability as a result of the commission of an intentional crime
   .

The organization itself chooses which designations (letter or numeric) it will use. The code is placed opposite the employee’s last name in the top line - on those days of the month on which the person was sick (recorded on the sick leave). At the end of each half of the month, the number of working days is summed up in the timesheet. When closing a period, deviations in days and hours are recorded.

The timesheet can be filled out in two ways:

1. Continuous - daily about the employee.
2. By deviations - only notes about deviations from the regular schedule are entered (vacations, downtime, sick leave, business trips, etc.).

The man got sick

and did not go to work, but did not warn about it. In such situations, “NN” or “30” are entered on the report card. This reflects absence for unknown reasons. Subsequently, when a person brings a certificate of incapacity for work, the codes change to “B” (19) or “T” (20).

An employee took sick leave during annual leave

- vacation is extended by the number of sick days that fell on it. In some cases, by agreement of the parties, the vacation is postponed to another time. In the time sheet, the vacation code “FROM” (09) is replaced with the corresponding sick leave code. Thus, the issue of extending vacation is resolved if the employee has previously warned about the coincidence or provided sick leave.

When an employee independently extended his vacation

, without warning about it, days of absence about (30). Corrections are made after submitting a certificate of incapacity for work.

Important

! Annual leave is not extended if sick leave was issued to care for a child or other relative.

An employee can go to the clinic on a weekend (holiday). If the patient’s health does not allow him to go to work after the weekend, sick leave is opened on the same day.

Part 8 of Article 6 of Law 255-FZ

says the following:

“Temporary disability benefits are paid to the insured person in all cases specified in parts 1 - 7 of this article

, for calendar days falling within the corresponding period, with the exception of calendar days falling within the periods specified in
Part 1 of Article 9 of this Federal Law
."

This means that all sick days, including weekends, are reflected in the sick report card.

What if an employee worked his shift and went to the doctor in the evening? In this case, code “B” is entered from the next day so that there is no overlap of one event with another.

For an internal part-time worker, the time sheet is kept separately for each position he occupies. Sick leave is recorded on all lines.

Let's look at a sample report card

accounting of working time with sick leave using an example.

The employee fell ill on his day off and was absent from work for 10 days. He notified the HR department about his illness, and on September 19 (the first working day after his illness) he brought in a certificate of incapacity for work.

For all 10 days, Fr. is placed on the report card. In column 10 of the form, “B” is also entered. In column 11 the number of days (hours) of illness, in our case – 10 (80).

Several methods for filling out timesheets

Office management provides for the following methods of maintaining timesheets:

1. Complete registration.
2. Registration of deviations.

The first method involves filling out each cell of the report card. The employee’s “condition” is recorded daily: working the whole day, going on vacation, being on sick leave, etc.

When using the second method, only deviations from the standard work schedule are recorded in the timesheet. Sick leave, part-time work, vacations, and absences for unknown reasons are recorded. They are reflected in the top line with symbols. The bottom column of the line is not filled in.

If there are no deviations from the standard schedule, the cells are left empty. This means that the employee worked as usual for the entire month.

Important! It is necessary to fill out the time sheet carefully, since errors or inaccuracies can cost the company a fine.

State Labor and tax specialists are often interested in this primary document. Inaccuracies in filling out lead to incorrect calculation of salaries, social contributions and taxes. Such errors entail administrative liability.

The amount of the fine for officials and entrepreneurs working without forming a legal entity ranges from one to five thousand rubles, for enterprises - 30-50 thousand rubles.

To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

What is a timesheet for recording employee activities?

A time sheet for recording working time is a primary document that contains basic information about the employee’s activities: number of vacations, attendance, business trips, absenteeism, etc.

Its maintenance is the responsibility of all organizations.

It is needed for:

• control over compliance with the labor regime;
• obtaining reliable information about hours worked;
• correct determination of wages;
• compilation of statistical reporting for supervisory authorities.

Maintaining a timesheet is the responsibility of an authorized specialist appointed by order (HR officer, accountant or director).

The document should not contain errors or corrections, as it is presented to the tax office and statistics service.

Employee activities are recorded using one of the unified forms:

• No. T-12 – designed to determine working days (hours) and payments;
• No. T-13 - necessary for enterprises solely to determine working hours. It is used for automatic recording of appearances and no-shows by access systems.

The document in question is filled out using the 1C program for accountants.

Sick leave in the time sheet: making corrections

Any mistakes made must be corrected. If the timesheet is not yet closed, it will have to be rewritten. It is more difficult when incorrect entries are identified after it is completely filled out and approved by the manager.

Example. The driver Valeev S.L. did not show up for work on February 20 and reported that he was ill and would start work no earlier than in a week. The HR specialist wrote down the code “B” next to his last name on the report card for all five days (from February 20 to February 24).

On Monday, the driver presented a sick leave certificate, which indicated the cause of incapacity for work - a domestic injury. The code “T” should be written on the report card. The specialist had to rewrite it.

If the document were closed, then it should be corrected as follows:

• cross out code “B”;
• write “T” next to it;
• in the margins of the report card write: “Corrected from “B” to “T” from February 20 to 24 regarding the driver S.L. Valeev,” indicate the sick leave number and the date of its opening;
• certified by the signatures of those persons authorized to do this.

If a HR specialist has doubts about the reason for an employee’s absence, it is better to write the code in pencil on the time sheet before clarifying the circumstances.

Working time sheet: what is it for?

Every enterprise must have a working time sheet that records all working days, weekends, sick leave and holidays. According to this document, the procedure for calculating wages, benefits, etc. is carried out.

There are several main tasks for which such a document is maintained.

1. The report card is filled out for the purpose of further verification by the regulatory authorities of the enterprise. The inspection verifies the data and checks whether everyone used their vacation in a timely manner, whether the period of employees’ incapacity for work was correctly reflected, etc.
2. The time sheet allows you to control the process and take into account the actual period of work.
3. For correct calculations, accrual of vacation pay, sick leave, etc.
4. The document helps to properly record working hours and manage resources.

The report card is maintained on a daily basis and submitted at the end of the calendar month. Responsible for filling out such a document are the heads of departments or persons appointed by order. At the same time, such a task must be reflected in the job description.

Based on this table, calculations are made

The time sheet is sent to the accounting department and, based on this document, the service makes calculations.

You should be very careful not only about the correctness of the execution of such a document, but also about its cleanliness. Since it is issued to regulatory authorities during an inspection, it should not contain corrections, cross-outs, etc.

There are 2 types of document forms.

Table 1. Standard report form

You can download the T-12 form here.

How are days of temporary incapacity paid?

Payments for sick leave are made after the document is presented to the employer. The time sheet contains a code corresponding to the reason for the employee’s absence.

The amount of the benefit depends on:

• employee's insurance period;
• his average earnings:

When the length of service is less than six months, the current minimum wage is used in the calculation.

The benefit must be paid in the following cases:

• employee illness;
• illnesses of the child and close relative;
• rehabilitation in a sanatorium after hospital treatment;
• prosthetics necessary for medical reasons;
• quarantine (applies not only to the employee himself, but also to his children under seven years of age).

The first three days of illness of the employee are paid directly by the employer, then by the Social Insurance Fund. In all other cases, payments are financed entirely from the social insurance fund.

What should a HR employee know?

First, the timekeeper must have a clear understanding of the timesheet. The document itself is formed in the form of a table.

The names of the columns in the table include the following data:

• Full name of the employee;
• title of the position held;
• his personnel number; ,
• calendar days of the month;
• separate columns to indicate: the total number of days and hours of work; counting days of absence for specific reasons: regular vacation, sick leave, absenteeism, leave without pay, etc.

Accounting data in the timesheet is recorded daily until the end of the calendar month.

In the last days of the month, the total total is calculated and signed by the heads of the personnel department and departments.

The most important thing when putting digital and letter marks on the report card is to know the methodology for filling it out.

There are 2 types of record keeping regarding employee behavior at work:

• Continuous registration, in which all events are noted: vacation; half-holiday; hours worked; business trip, etc.
• Accounting for deviations in the work of employees, reflecting violations of the workers’ work schedule - unpaid leave, sick leave, absenteeism, etc. In this case, absence from work is not recorded in any way, and the box remains blank.

Control over the correct completion of timesheets is carried out by inspectors for compliance with tax legislation and labor law.

If they identify errors due to which wages were calculated incorrectly, they can impose an administrative fine.

Where can I apply for an electronic sick leave certificate? Information on the issue is in our article.

How is sick leave calculated based on the minimum wage? Find out here.

Floating date of illness - accounting features

A sick employee can see a doctor, for example, after a night shift, or use emergency medical care in the evening. The doctor, if the illness does not allow you to work, issues a sick leave certificate on the same day.

Confusion arises because the start date of sick leave coincides with the date of a fully worked day. In the report card, code “B” is written down from the next day.

An employee has the right to contact a doctor with a request to reissue a sick leave certificate. Then the accounting of his working time is reflected more correctly.

Features of reflecting days of incapacity for work

Peculiarities of reflecting days of incapacity for work
There are often situations when an employee did not inform the company on time that he opened a sick leave. In this case, the person responsible for maintaining records must enter code “30” or “NN” on a daily basis. This code indicates absence from work for an unknown reason and is actually absenteeism.

After the employee reports to the organization, he must provide an explanation for his absence and document this. After checking the documents, the responsible person or manager will correct the “NN” code to “B” or “T”.

An exception is the situation when an employee takes sick leave while on vacation. Then the codes will still be entered in the column: “OT” / “09” or “OD” / “10”. The name of the code depends on what kind of leave the employee is on: paid, additional or educational.

According to the Labor Code, if an employee has issued a personal exemption while on vacation, then his vacation must be extended by this number of days. If the company puts an employee on vacation with subsequent dismissal, and he, while on vacation, takes sick leave, then the vacation will not be extended. In this case, the calculation of personal income benefits will be made in accordance with the law.

Sick leave issued while on vacation extends the period

If an employee takes unpaid leave and falls ill on these days, the days will not be extended. The same applies to study leave, maternity leave, etc.

As mentioned above, the manager (or the person in charge), when filling out the time sheet, must check the availability of sick leave. But at the same time, the employee can report the start date of sick leave to the enterprise by telephone. Then in the report card you should enter code “B” instead of “NN”. If, after returning to work, the employee cannot document his absence due to illness, the manager adjusts the data in the Timesheet.

In a situation where an employee came out on the appointed day after vacation, but at the same time provided a correctly completed sick leave, the employer must also adjust the Timesheet. The employee has the right not to immediately extend his vacation by the number of sick days, but to come to a mutual agreement with his employer on their further use.

What is the maximum period of sick leave reflected in the report card?

Being sick for too long and keeping your job is not easy. Yes, and the doctor can issue a certificate of temporary incapacity for work for a maximum of 15 days (calendar). When dental prosthetics is performed, the period is limited to 10 days.

If the illness continues beyond the specified period, the temporary disability certificate is extended based on the decision of the medical commission for another 15 days.

A patient can remain on sick leave for up to 10 months, after a serious operation or injury – up to a year.

After 4 months of temporary disability, the medical commission will raise the issue of disability.

When, after recovery, an employee is recommended for sanitary-resort treatment, sick leave is granted for 24 days (maximum) and is noted in the report card with code “B”.

The number of paid days for one calendar year in other cases is:

The accountant must carefully monitor to avoid overpayment for those days of temporary disability, the number of which exceeded the maximum. The personnel officer should also not lose sight of this and put the correct code in the cells of the timesheet.

Which code is better to put in the report card?

Which code is better to put in the report card?
The established 12 Form of the Table contains approved designations that must be followed when filling out the document.

Even if the employer keeps his own time sheet and does not use a developed form, it is necessary to enter the approved codes.

Code designations

The code can be written in letters and numbers. Thus, two options for recording sick leave are allowed: code “B” or “19”. All of these options will be correct. This code should be set only if benefits are paid to the employee for these days.

If sick leave is not paid, then another o or “20” should be put on the report card.

Employee benefits for actually missed days due to illness are not paid in accordance with Article 9. Federal Law-255 dated December 29, 2006.

Periods for which temporary disability benefits are not awarded

Reflection of a hospital internal part-time worker

In the time sheet, an internal part-time worker is recorded twice - for the main job and for the part-time job. He has one personnel number, but two positions.

When such an employee falls ill, on the corresponding days of absence from work, code “B” or the number 19 is written in the cells. To confirm a valid reason for his absence, the employee brings one original sick leave. The benefit is assigned based on the average salary for both positions, that is, his entire earnings are taken into account.

Important! For internal part-time workers, time sheets are kept separately for the main and combined workplaces. Accordingly, “B” (or 19) is written twice during illness.

Reflection of sick leaves

One specially designated employee is usually authorized to keep the timesheet. How to mark sick leave on a time sheet ? Typically, sick leave is noted on the T-12 form, since T-13 is intended only to record the actual time worked, and T-12 is also for all payments intended to the employee.

There are several types of marks - alphabetic or digital codes on the sick leave report card. reflect sick leave on your timesheet using the following notation:

• "B" or "19". They are entered if the sick leave is registered in the name of the employee and the timesheet keeper knows about its existence. Even if it is not closed in the reporting month;
• "T" or "20". The days when the employee is absent on sick leave issued due to a domestic injury, illness of a family member, caring for a relative of the employee, as well as days missed due to quarantine are noted;
• "NN" or "30". It can be entered if the employee did not report the reason for absence, but perhaps it will be sick leave. Essentially, the code means an unclear reason for the absence. Further adjustments can be made.

Also see “Letter designations in timesheets”.

If the reasons for absence are unclear and code NN/30 is entered, an adjustment when providing sick leave is made out as follows:

• if the time sheet is not closed, then it is simply rewritten with the correct codes;
• if the report card is closed, then the designations “NN” or “30” are carefully crossed out, and the correct code designations are placed next to them. Moreover, at the end they make an entry on behalf of the person who made the correction with the text “Believe the corrected...”. It is necessary to indicate what was corrected for what, by whom and on what basis (sick leave, date and number). The person who filled out and corrected the time sheet must sign.

Why keep a timesheet?

Every company is required to keep time sheets for its full-time employees. This document records the days and hours when they either worked, were on vacation, were sick, or were absent from work for some other reason.

The main purpose of keeping time records includes several goals:

• correct calculation of earnings for actual time worked;
• control over workers' behavior;
• obtaining statistical information for regulatory authorities;
• streamlining the implementation of the labor schedule by full-time employees of the enterprise.

At the end of the working month, the heads of departments submit the completed timesheet to the accounting department to calculate wages based on the performance of each employee.

As a rule, the responsible person for a small enterprise or in each of the divisions of the organization in large companies is responsible for maintaining timesheets.

Since this document is often presented to supervisory authorities for verification, it should not contain erasures, corrections, erasures, or inaccuracies.

For Russian enterprises, 2 types of unified timesheet forms are used:

• The first option is marked T-12 and is used to reflect working days and hours for the purpose of remuneration.
• The second form, code T-13, is intended exclusively for automatically recording work exits and absences from work using access systems.

Form T-13

Form T-12

If an employee did not go to work due to treatment for illness, then he has the right to payment only after presenting a sick leave certificate.

The timekeeper, in turn, is obliged to correctly reflect this time in the form for recording exits and absences. To do this, he must know the rules for filling out the timesheet approved by law.