Form 0504421. Corrective time sheet

A corrective time sheet exists for the convenience of making changes to an already completed time sheet. The correction paper can be issued for one employee or for the entire staff. The main requirement for it is the provision of new information about where the employee of the organization was actually located, whether he was at work, and if absent, then for what reason.

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Designations

If an employee is not present and the reason for this phenomenon is unknown, then “NN” is usually written on the time sheet. If it turns out that the reason is the employee’s illness (and sick leave was provided), then in place of these “NN” the designation “B” is put down.

And if there were no valid reasons for missing a working day, then the designation “NN” should be replaced with “PR”, which means that there was absenteeism. There are other designations for each day of work and type of activity.

What does the report card provide?

The Labor Code of the Russian Federation in Article 91 determined: the employer must keep records of the working time of employees. A report card must be available in every institution, regardless of its form of ownership. In the absence of this document, punishment will follow for both the legal entity and the officials.

Resolution of the State Statistics Committee No. 1 of 01/05/2004 established two forms for recording working time - T-12 and T-13. If the accounting of work time and settlements with employees is carried out separately, then it is permissible to use section 1 of the T-12 form as an independent one, without filling out section 2 regarding settlements with employees. Form T-13 is used when recording working hours.

From 01/01/2013, the forms approved by the resolution are optional. This means that the organization has the right to create its own accounting form, taking into account the specifics and direction of activity.

IMPORTANT!

Order of the Ministry of Finance No. 52n dated March 30, 2015 approved the work time sheet according to OKUD 0504421 for budgetary institutions (public sector organizations). The form is specific due to its industry use, since the document reflects the features of activities in the public sector. The form allows for the possibility of entering various codes relating to days off during training and educational leaves.

Purpose

The work time sheet, according to labor legislation, is filled out and submitted at least twice a month (this is clearly stated in Article 136 of the Labor Code of the Russian Federation). It is according to his data that employees of the organization are paid wages.

However, quite often there are situations when an employee is absent from work for unknown reasons. If you wait for them to clear up and hand in the report card later, this will be a violation of the Labor Code. Therefore, they resort to drawing up correction sheets. The form for the corrective time sheet in commercial organizations is presented in forms T-12 and T-13. And in budgetary institutions, standard form number 0504421 is used. However, the latter can also resort to T-13.

Important! The difference between a corrective time sheet and the main one is the type designation in the header of the document (main or corrective), as well as in the numbering. There is no numbering in the main timesheet, while corrective documents, in addition to their identification, always have a serial number.

Changes to the same paper can be made repeatedly by one or several employees. Therefore, the full name of the document may be “Corrective time sheet No. 1, adjustment number - 2.” This means that the second adjustment option is received for the first time sheet.

In this case, the data from the corrective document is entered into the main paper. For example, the designations “NN” (unknown reason for absence) are replaced by “PR” (absenteeism) or “B” (work hours missed due to illness).

It is more convenient to do this electronically, since the replacements can be quite extensive. If you need to correct one or two letters, then you can get by with a simple correction in the existing paper. However, there are nuances here.

Which form of report card to choose

From the available forms, employers have the right to use unified forms approved by Resolution of the State Statistics Committee of Russia No. 1 of 01/05/2004, or develop their own.

Accounting schedule form in form T-12:

Accounting sheet form according to form T-13 (if accounting is carried out automatically):

There is a separate form of time sheet 2021 for budgetary institutions with OKUD number 0504421, which is required for:

• bodies of state power and local self-government;
• off-budget funds;
• state and municipal institutions.

It looks like this:

The legislation does not specify who signs the time sheet and who actually controls the hours worked. The manager has the right to appoint any subordinate responsible for this work, but usually such responsibilities are assigned to personnel department employees and department heads.

A correctly compiled time sheet in 2022 allows you to determine:

• how many days during the month the employee worked (was on vacation, on sick leave);
• whether he observed labor discipline (lateness, absence).

Based on this data, salaries, various types of compensation and payments are subsequently calculated. If internal documents stipulate penalties for regular violations of labor discipline, correct maintenance of employee time sheets in form 0504421, T-12 or T-13 will help you find out which employees need to be held accountable.

Corrections

If the need for adjustment has been formulated in writing by the timekeeper, and the main time sheet has been printed and filled out, then changes can be made to it without reprinting. Corrections are acceptable for this purpose. They are made by crossing out incorrect data and writing the correct data next to it. However, the margins should include:

• Link to the correction sheet, with its number and date of preparation. It can be formulated as “Corrections have been made in accordance with...”. If the phrase does not fit completely, then simply the name of the document, with its number and date, is enough.
• Signatures of all persons who signed the main report card.
• Deciphering signatures.
• Positions of employees responsible for filling out the paper, as well as the head of the organization.

How to fill out a timesheet in a budget organization

In a working day of any length, regardless of the work regimes defined in the institution, time is recorded using two options:

• complete registration of presence at work and absences;
• recording deviations when only absence and tardiness are noted.

The institution independently determines how to create a time sheet - in Excel automatically or on paper manually. The filling method is established by a local act of the organization in the process of forming its accounting policy. The data recording option depends on the work mode used in the organization. If the duration of the working day does not change, then only deviations are recorded. When using summarized accounting (when the number of hours worked differs on different days or shifts), continuous registration is used.

When drawing up a document, you should look at the recommendations regarding the use and design of the template, approved by Order No. 52n. Deviations when using the established internal work time schedule or actual labor time expenditure are subject to registration.

For each employee, deviations from the norm in hours are recorded and deviations and night work are indicated.

The report is generated in one copy. If you fill out electronically, you will have to print the paper for signing.

The report card form approved by the Ministry of Finance has a number of design features. Here's how to fill out the 2022 timesheet form 0504421 for public sector employees:

• the title page indicates not only the name of the organization, but also the digital code assigned to it;
• when making changes, the correction code is indicated;
• columns are highlighted for entering information about subtotals.

ConsultantPlus experts discussed how to draw up regulations on timesheets for recording working hours. Use these instructions for free.

to read.

Related documents

Each specific case must be considered individually, but explanatory notes from the employee or employees are usually attached to the corrective time sheet. Most often, this phenomenon is associated with the untimely presentation of sick leave or the inability to provide it. In this regard, prudent employers have introduced the practice of clarifying these points over the phone with an employee who did not show up for work.

However, according to the Labor Code, you cannot put code “B” in a document without verifying the existence of a sick leave certificate. In addition, a sick employee does not always have the opportunity to report his situation.

In addition, the corrective time sheet must always be accompanied by a memo drawn up by the employee responsible for filling it out.

What codes should be used to mark non-working days and remote work on the timesheet (f. 0504421)

• from March 30 to April 3, 2022 (Decree of the President of the Russian Federation of March 25, 2020 No. 206);
• from April 4 to April 30, 2022 (Decree of the President of the Russian Federation dated April 2, 2020 No. 239);
• from May 6 to May 8, 2022 (Presidential Decree of April 28, 2020 No. 294)

During the period of non-working days declared by the President of the Russian Federation, employees retain their wages, i.e.
these days are paid. An employer can formalize the transition of employees to remote work if their work function corresponds to the characteristics of such work (Part 1 of Article 312.1 of the Labor Code of the Russian Federation). This is precisely the option for organizing work in connection with the spread of coronavirus that is recommended by the Russian Ministry of Labor.

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).

To record working time, institutions use a unified form of a timesheet for recording the use of working time (f. 0504421), approved. by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (Part 4 of Article 9 of the Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”).

The report card (f. 0504421) is filled out in accordance with Appendix 5 to Order No. 52n of the Ministry of Finance of Russia dated March 30, 2015. The time sheet (f. 0504421) is used to record the use of working time or register various cases of deviations from the normal use of working time. The method of filling out the time sheet (f. 0504421) is fixed in the accounting policy.

The report card (f. 0504421) records cases of deviations from the normal use of working time established by the internal labor regulations, or the actual expenditure of working time. In the upper half of the line, for each employee who had deviations from the normal use of working time, hours of deviations are recorded, and in the lower half - symbols of deviations. At the bottom of the line, hours of work at night are also recorded (if work took place at night).

In the unified form of the report card (f. 0504421) there is no code indicating paid non-working days established in accordance with Decrees of the President of the Russian Federation dated March 25, 2020 No. 206, dated April 2, 2020 No. 239. Therefore, the employer can add an additional symbol and approve these changes by order (instruction ) (the procedure for applying unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20). For example, to designate paid non-working days, you can provide the code “OND”.

Thus, for employees who do not perform work on non-working days in March, April and May 2022, it is necessary to enter the code “OND” in the timesheet (f. 0504421) for these days.

The work of employees who work remotely on non-working days in March, April, May 2020, in our opinion, should be reflected in the timesheet (form 0504421) with the code “F”, which is used to indicate hours actually worked.

Source

: 1C:ITS.

Important nuances

While on a business trip, the employee maintains a time sheet independently. For this he is entitled to an additional payment, as the number of work responsibilities increases. Therefore, if for some reason it is necessary to make changes to such a timesheet, then it must be completed by the employee himself, since in this case it is he who is responsible for the correctness of the specified data.

If adjustments are needed for several employees, then it is more convenient to prepare an adjustment sheet for each employee separately. This way you can minimize the possibility of errors in accounting.

Who fills it out and when?

In a budgetary organization, the manager, by order, appoints employees whose area of ​​responsibility includes accounting. As a general rule, these are the heads of structural units. The appointment of those responsible occurs when the order is issued. The responsible employee gets acquainted with this administrative document against his signature.

In organizations with a large number of staff, a separate timekeeper position is created. Such an employee draws up a document, sends it to the personnel department, from which the report is transferred to the accounting department.

The general procedure for how to correctly draw up a time sheet in a budgetary institution is as follows:

• compilation and maintenance by a specially authorized person;
• signature by the heads of the responsible department and the personnel department;
• referral to accounting.

The document is drawn up every month throughout the organization, by structural divisions (divisions, divisions, faculties), and separate units. It must be opened 2-3 days before the start of the calculation period, taking into account the data of the previous month. We remind you: the form of the report card for a government institution, budgetary and autonomous organization is fixed by Order of the Ministry of Finance No. 52n.

Possible mistakes

In court proceedings there are often cases in which:

• There is no note on the employee's absenteeism on the report card. Every day, the timekeeper must enter an o if the employee is not there, and not try to find out the reason and leave filling out “for later.”
• The employee presented sick leave from the previous period or the sick leave was returned. This behavior is detrimental to the employer.
• The report card does not contain the manager's signature. Or, in addition to the time sheet, no additional evidence was provided of the employee’s absence from the workplace.

Filling out the working time sheet 0504421 sample filling

The legislation of the Russian Federation contains all the necessary norms that should be followed when filling out such a document.

Basic moments

First, let us explain what is meant by a time sheet and what forms should be used.

What it is

The law obliges every employer to keep records of who worked for how long. The company's operating hours are taken into account, regardless of whether it is a legal entity or an individual entrepreneur. Especially for these purposes, Goskomstat has developed forms T-12, T-13 - time sheets.

Purpose of the document

The time sheet helps the accountant confirm whether the salary or compensation for each employee has been correctly accrued. With its help, a HR specialist monitors attendance and, if necessary, justifies the penalties that were imposed on the employee.

Such a document is issued along with the work book to the employee if he resigns. But for this, a person must submit a corresponding request (Article 84.1 of the Tax Code).

The form of the report card that is approved at the legislative level must be used:

• in a government organization;
• at a unitary enterprise;
• contractors who carry out government orders;
• some government corporations.

Legal basis

The obligation to keep records of working hours is established in Part 4 of Art. 91 of the Labor Code of Russia. If such a requirement is not met, the company will have to pay a fine, as well as deduct labor costs.

And the company will be refused if it wants to reimburse the amount paid on sick leave. The form of the document itself, which should be used at enterprises, was approved by Resolution of the State Statistics Committee of January 5, 2004 No. 1.

Sample of filling out a work time sheet

The company can use standardized forms or develop the form independently. In the second case, you will still have to use the details of the primary accounting documentation and data on how employees used the working time fund. Most often, the unified form of the report card is modified. Several additional graphs and codes are added.

What data is entered?

In the document, each position is reflected in two lines. The top one will contain a symbol in the form of a code, the bottom one will contain how many hours the employee worked. If a no-show is reflected on vacation, illness, or a business trip, then only a code is entered. The bottom line is skipped.

Each type of work or rest time has its own designation (alphabetic or numerical). Attendance/no-appearance codes are written on the title page of T-12. They are also used if T-13 is filled. It is advisable to use letter codes (they are easier to remember).

How long is it stored?

The storage time of a document directly depends on its functionality:

• If the corrective time sheet is used only as a document that contains information about the company’s activities, then it must be kept for a year.
• If it is directly related to the calculation of taxes for the organization (and this happens in the vast majority of cases), then the storage period increases to 4 years.
• If it is the main document for payroll, then it must be preserved for at least 5 years.
• And if the organization has harmful or dangerous working conditions (which impose an obligation on employees to work in them), then the document is stored for at least 75 years.

Incorrect execution of the corrective work time sheet, in accordance with Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, can cost the employer up to 80 thousand rubles.

Instructions for filling out form T-13

There are several differences between report cards T-12 and T-13, but they are filled out according to general rules. T-12 is allowed to be kept only for recording hours worked, without section 2 “Calculation with personnel for wages”. If an enterprise uses Form T-13, then it must be filled out in full, including additional lines for payroll.

What to write in this part? To maintain it, you will need a list of digital codes for types of remuneration approved by Order of the Federal Tax Service of Russia No. ММВ-7-11/ dated September 10, 2015. It is large because it includes all possible types of income of citizens. But only a few codes are needed for the accounting sheet, and they are presented in the table.

Maintaining Form T-13 is similar to the procedure for making entries in T-12. First, they fill out the header of the form, then enter information about the employees, indicate data on hours worked (the procedure for correctly counting hours in a working time sheet on the T-13 form is no different), and note the number of days off during the month. That is, the first 15 steps of the instructions must be repeated. For absences during the reporting period, additional entries are made in columns 10-13, indicating generalized data.

Columns 7-9 are given to indicate:

• code of payment type (income);
• correspondent account;
• days due for payment.

When all the necessary information is indicated, we sign the document (last step).

Here is an example of filling out a time sheet using Form T-13:

The example shows that for each employee it is permissible to specify 8 different types of payment codes at once. For this, columns 7-9 are repeated.

As for the corresponding account, it is indicated only once - above columns 7-9, if it is the same for everyone. But if you always enter it in column 8, it won’t be considered an error.

ConsultantPlus experts discussed how to make corrections to a timesheet. Use these instructions for free.