Unified uniform T-73. Work acceptance certificate. Sample filling

Enterprises can enter into fixed-term contracts with employees, limited by the duration and volume of work. The need to hire an employee to perform a specific task arises when the organization lacks the employee’s qualifications that meet the requirements or the need to carry out work of a one-time nature. When drawing up a fixed-term contract, the conditions, terms, payment procedure, responsibility and a document confirming the execution of work are stipulated.

Application of the act form T-73

The need to draw up a document arises when documenting the results of work performed once. Hiring an employee to perform one-time work should not bear the characteristics of an employment contract of an indefinite duration. The act is drawn up upon completion of the work or stage under the contract, which has:

• Limited validity period - the date or departure of the absent main employee.
• Characteristics of a fixed-term type of contract.
• A specific list of tasks.

A fixed-term contract is concluded when performing seasonal, temporary work, in the absence of the main employee, or in cases where the work requires certain skills that are not available to the company’s employees. A complete list of works for which a fixed-term type of contract is used is indicated in Art. 59 Labor Code of the Russian Federation.

If the employee violates obligations, the contract may be terminated early at the initiative of the employer. The basis is a violation of labor discipline, routine, labor safety rules, or failure to complete tasks on the part of the employee. Failure to fulfill obligations on the part of the employer is disputed in the labor commission and judicial authorities.

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When and why is an act in form T-73 needed?

Legal information about fixed-term employment contracts can be found in Art. 58 and art. 59 Labor Code of the Russian Federation. The main characteristics of such a contract are the term and a certain amount of work. May be concluded with several categories of workers. They are listed in the specified articles of the Labor Code of the Russian Federation.

After completing the work, the employee must transfer the result to the employer, and he, in turn, accrues his salary. Form T-73 is used for the following purposes:

• certifies the fact of transfer of work;
• serves as the basis for calculating the employee’s salary.

For your information! The act in form T-73 is the primary accounting document. It is not used for civil contracts.

The manager can accept the result of the work in parts or in full based on the results of implementation. In the first case, for each part of the work, they fill out their own report and make payments in parts.

Form of document indicating the completion of the task

Work or tasks performed under a fixed-term contract must be transferred by the performing party and accepted by the ordering party. To confirm the fact of transfer of labor results, an act of form T-73 or another document developed by the enterprise is used.

The unified form was approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1. The form used in the company must be approved in the annex to the accounting policy as part of working primary documents. Forms developed independently include the mandatory details necessary for maintaining primary accounting records. You must enter the following in the form:

• Data about the enterprise and structural unit.
• Document details – date of preparation and number assigned according to the registration log.
• Information about the contract on the basis of which the work was carried out.
• Information about the person, the task being performed, the deadlines for implementation.
• Information about the parties and persons responsible for the delivery and acceptance of completed work.

Based on the drawn up act, a settlement is made with the employee.

Why do you need the T-73 uniform?

In the most general case, employers hire people for an indefinite period on a salary (or mainly on a salary - supplemented in possible cases with bonuses). This is due to various reasons.

In particular, with the fact that the lists of work performed at enterprises are, as a rule, quite extensive - and it is fairer and more convenient to pay for them at a fixed rate. Sometimes work is difficult to quantify at all.

If the content and volume of work are specific, the employer hires people to complete them, as a rule, under a fixed-term employment contract, and not on a salary, but on a piece-rate wage system. For example, a lump sum is common - in which a person receives a salary in a set amount if:

• will perform the established amount of work of a certain type;
• will complete the work on time.

If he doesn’t fulfill it, he will receive a salary in proportion to how much he did and how soon relative to the target indicators.

However, in any case, the employer must document the actual volume and timing of work. Otherwise, in the event of disputes, he will not be able to prove the legality of the salary reduction relative to the standard “accord” rates.

Nor can one prove, in particular, to the tax inspectorate that the payments made are justified and can be taken into account when calculating the tax base.

For these “evidential” purposes, you can use form T-73, introduced by Decree of the State Statistics Committee No. 1 of 01/05/2004. It allows you to record the results of labor precisely in those cases when the work fits the “chord” (and other “piecework”) criteria and is performed by a person hired under a fixed-term contract.

At the same time, this form is also quite suitable for open-ended contracts (for which piece rates are also practiced). There will be no questions regarding its application from the Federal Tax Service: the unified forms from Goskomstat, as a rule, satisfy the criteria for being considered primary.

Form of act for piecework wages T-73

Form T-73 can also be used if a person works from home. In this mode, the employer, as a rule, does not control the execution of current tasks - asking only for the result, which can be secured using the T-73 form.

Let's consider the main features of its application in practice.

Deadlines for drawing up an act of form T-73

When registering an employee to perform a specific task, the parties stipulate the deadline for completion and the procedure for accepting the work. The result of the work can be accepted upon completion of the work or in parts, with a report drawn up for each stage of implementation. Stage-by-stage execution of the act is required to make payments to the person. The form is drawn up in 2 copies, one of which is provided to the employee, the second is sent to the accounting department for calculation.

The form is drawn up by a person appointed by the manager to verify compliance with the requirements of the work performed and acceptance of the result. The act is approved by the head of the enterprise or another authorized person (for example, a deputy).

Filling out form T-73 on acceptance of work under a fixed-term contract

Enterprises often have to deal with the need to perform some work that does not correspond to the main profile of their activities. In such cases, naturally, the company will not have properly qualified specialists on its staff. A situation is also possible when a large order is suddenly received, for which your own employees do not have enough strength, but which you do not want to miss.

For example, when a company is preparing for an exhibition of its own products, it certainly needs the help of a designer, who makes no sense to keep on staff. Or, let’s say, due to some reasons, there was a delay in the completion of work at the site and in order to meet the deadlines, it is necessary to attract additional workers.

Description of the act

Acceptance of work entrusted to a specific employee in accordance with a fixed-term employment contract presupposes that a corresponding act is drawn up for proper registration and accounting.

This document assigns the following responsibilities to the employer:

• providing the employee with the agreed work;
• ensuring proper working conditions;
• timely and full payment of wages.

The employee’s responsibilities are as follows: personal performance of the labor function provided for by the fixed-term contract, as well as strict adherence to the labor regulations adopted at a particular enterprise.

The conclusion of a fixed-term employment contract, in accordance with the norms of the Labor Code, occurs in the following cases:

• required to perform the duties of a staff member who is temporarily absent;
• when temporary or seasonal work is necessary;
• a person goes to work abroad;
• when it is necessary to perform work that is not part of the company’s traditional activities or is associated with a temporary expansion of production or the list of services provided;
• when employees are accepted into an organization that will operate for a strictly defined time, to carry out clearly defined work;
• the person being hired is required to carry out some work, the completion date of which is unknown;
• when work is performed during practice or internship;
• when a person will hold an elected position or be a member of an elected body for a certain period of time;
• a person registered with the employment service is sent to perform temporary and public works;
• when a citizen undergoes alternative civilian service.

An act of acceptance of work can be executed during the final or stage-by-stage payment under the employment contract.

This act must certainly contain:

• name of the completed works;
• from the cost provided for by the provisions of the agreement previously signed by the parties;
• the amount to be paid;
• conclusion regarding the volume, level and quality of completed work.

Drawing up the act is the responsibility of the employee who is responsible for accepting the work, after which it is approved by the manager or a person with due authority. It is required to fill out two copies, one of which is given to the person who carried out the work, and the second is sent to the accounting department for payroll calculation.

The act serves as the primary document, in accordance with which wages are calculated and payments are made under fixed-term contracts, and expenses incurred are reflected in accounting.

Form T-73

In what cases is this document needed?

In some situations, a company does not have its own employees with the necessary qualifications to perform a certain one-time job, or there simply are not enough workers to complete a certain project on time.

Similar situations may arise if it is necessary to carry out certain repair, construction and restoration work, design, agricultural and many others. The solution is usually found through the conclusion of fixed-term employment contracts between the employer and third-party employees.

After the work is completed, the above-mentioned primary document is drawn up, that is, an act on the basis of which all calculations and payment of due wages are made.

If the enterprise does not have the T-73 form provided for such cases, then the use of the T-55 form is permitted by law.

Contents of the act

The application of the act is possible both in the case of cooperation between the employer and employees under employment contracts and civil law ones. It is planned to draw up an act not only for the final payment after completion of all work, but also for a phased one.

The form of this document is filled out with the obligatory entry of the following information:

• descriptions of the nuances of the work being carried out;
• their value stipulated by the contract;
• the total amount provided for payment to the employee;
• feedback regarding how well the work was carried out, in what volume and at what level.

Procedure for drawing up form T-73

At the time of drawing up the act, the work under the contract (or part thereof) must be completed. Filling out the form is easy. All data is entered according to the request for each position.

Next, the document is transferred to the accounting department for payment in accordance with the amount specified in the act. The transfer of the document to the accounting department is carried out by the responsible person who supervises the execution of the assigned task.

Certificate of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific job

Unified form N T-73 Approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1
(see Instructions for the use and completion of forms of primary accounting documentation)
————+ ¦ Code ¦ +————+ OKUD form ¦ 0301053 ¦ +————+ according to OKPO¦ ¦ ——————————————————————— +————+ name of organization ¦ ¦ ¦ ¦ ———— —————————————————————+————+ structural unit Type of activity according to OKVED¦ ¦ ——+————+ Employment contract ¦number¦ ¦ + ——+————+ ¦ date ¦ ¦ +——+————+ Duration of the contract ¦ from ¦ ¦ +——+————+ ¦ to ¦ ¦ L——+———— I approve ———T———+ ————+ ¦ Number ¦ Date ¦ ¦ Reporting ¦ Manager ______________________ ¦document-¦composition- ¦ ¦ period ¦ position ¦ nt ¦ ¦ +—-T——+ ¦ ¦ ¦ ¦ from ¦ to ¦ +——-+———+ +—-+——+ ______________ ___________________ ¦ ¦ ¦ ¦ ¦ ¦ personal signature signature transcript L——-+——— L—-+——- Certificate of acceptance works, M.P. performed under a fixed-term employment contract concluded for the duration of a specific job. In accordance with employment contract No. _______ dated "________ 20. Employee _____________________________________________________________ last name, first name, patronymic performed the following work during the reporting period: ———-T————— ——————————T—————-+ ¦ Number ¦ Name of work ¦ Amount, rubles ¦ ¦ by ¦ ¦ ¦ ¦ order ¦ ¦ ¦ +———+——————— ————————+—————-+ ¦ 1 ¦ 2 ¦ 3 ¦ +———+———————————————+—————- + ¦ ¦ ¦ ¦ +———+———————————————+—————-+ ¦ ¦ ¦ ¦ +———+———————— ——————+—————-+ ¦ ¦, etc. ¦ ¦ L———+———————————————+—————-+ Total¦ ¦ +—————-+ Amount of advance, prepayment¦ ¦ +—— ———-+ Total payable (including advance payment)¦ ¦ L—————— Work(s) completed _________________________________________________ indicate the quality, volume, level of work performed ________________________________________________________________________ __________________________________________________________________________ _________________________________________________________________________ _________________________________________________________________________ for the amount _______________________________________________________________ in words _________________________________________ rub ____________ kopecks The work was handed over by the Employee ______________ personal signature The work was accepted by Representative of the employer (head of the organization) _________ ______________ _____________________ position personal signature signature transcript Head of structural _________ ______________ _____________________ division position personal signature signature transcript Chief (senior) ______________ _____________________ accountant personal signature signature transcript

Recommendations for filling out form T-73

The composition of the act data is determined by the document itself. Filling out the document line by line according to requests ensures the complete composition of the required information. When entering data, important conditions are:

• Filling out the company details in accordance with the constituent documents.
• The persons indicated in the document must have the right established by the order or job description.
• When replacing the responsible person, the details of the employee temporarily performing the duties are indicated.
• The details of the work performer and the signature are entered manually by the person himself.

The act is completed manually or electronically using original or certified signatures of persons.

Use of electronic signatures when approving an act

Primary accounting documents are allowed to be generated electronically using an electronic digital signature, with the exception of information media that require special protection. The organization's records must define the procedure for maintaining electronic document management and the circle of persons entitled to receive an electronic signature.

In internal documents, a simple electronic signature (SES) is often used, confirming the creation of the document by the account owner who has access to the information system. In cases where additional protection of information is necessary to ensure that there are no changes after signing with an electronic signature, an electronic digital signature issued by a certification center is used.

When signing the T-73 act with an electronic digital signature, certain difficulties arise.

The document is the basis for settlement with the employee, which is taken into account when ensuring the storage of documents. Forms T-73 relating to employee benefits require preservation for 5 years, and in the absence of personal accounts - 75 years. The duration of archiving is taken into account when creating documents in electronic form. Documents signed with an electronic signature must be stored in electronic document databases along with certificates confirming the authenticity of the signatures.

Errors that occur when filling out the form

The main errors when drawing up an act arise in the absence of the required details of the primary document.

The form of the primary document, drawn up in violation of the requirements or completeness of the details, is considered invalid and cannot serve as a basis for including the amount in the confirmed expenses of the enterprise.

Features of drawing up an act in service programs

When making settlements with an employee hired under a fixed-term contract to carry out a certain amount of work, the fact that the hired person has all the rights along with regular employees is taken into account. The contractor under a fixed-term contract has the right to receive social guarantees, including employer contributions to funds that give the right to insurance. The settlement with the employee is made in the program that accompanies payroll.

Standard configurations of salary programs do not contain an act form. The form is filled out in an office program or the document is included in the forms used. For the program used by the organization, it is necessary to refine the list of available forms by creating an external printed document into which data will be entered from the working configuration. The form is added to the list of forms used through the additional reports function.