1. accounting for the arrival or absence of an employee,
2. accounting for non-standard situations (did not appear, did not arrive on time, worked overtime).

• Designation of the method of specifying several designations in one day:

1. through a fraction (/),
2. organizing 2 separate entries per employee.

• We decide on the method of specifying the exact working time:

1. by type 2:30 (2 hours 30 minutes),
2. decimal fraction 2.5 hours.

• We decide how we will make changes:

1. drawing up a separate corrective sheet,
2. in his own way.

• Choose encoding:

1. letters,
2. numbers.

When the steps listed above are completed, you can proceed to making entries in the time sheet.

Designations and codes in the time sheet

Filling occurs in two ways:

1. By the method of continuous registration of attendances and non-attendances - every working day and day off in the reporting month is noted. The code and the number of hours worked are affixed.
2. Method of fixing deviations - only deviations from the established regime are recorded.

   Absences, overtime, lateness, vacations, etc. are noted, only the letter code is indicated in the form 0504424.

The choice of method is determined by the personnel and accounting policies of the organization. The time sheet designations, decoding of codes, as well as the method of filling out the document must be fixed locally normative document organizations.
In the form 0504421 of the time sheet, symbols are affixed only with alphabetic characters (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n).

Symbols in the time sheet

More detailed description and complete list usually located on the first page of the form. This makes it easier to navigate the symbols and determine in what situation what to put in the cell.

Usual filling out of the form Filling out the time sheet is painstaking work that requires attention. It can be performed using, for example, the method of continuous attendance and absence.

Attention

In this case, data is entered in each column. The symbols indicate both the presence of employees at the workplace and their absence, indicating the reasons. The number of hours spent at the place of work is also indicated.

In the time sheet itself, it will look like this: on a day off, put the letter “B”, under it 0, on a working day, respectively, “I” and the number of hours, for example 8. Similar to weekends, various reasons for absenteeism are noted, starting with business trips and ending with absence for unknown reasons.

The meaning of letters and symbols in the timesheet

The purpose of such a reconciliation is to clarify which hours were missed for a good reason, and which are considered absenteeism.

• Time tracking can be done in two ways:

1. accounting of arrivals to work and missed shifts,
2. accounting for exceptionally special situations (absenteeism, delays, overtime).

• If one of the employees was fired, his personnel number is removed from the list in the next. months after his departure.
• When new employees are hired by the company, their personnel numbers are entered into the database in the same month.
• Entries in the time sheet are made only if there are supporting documents:

1. about the absence in the work.

Letter designations in the time sheet

Info

As for part-time workers, you have to assign 2 numbers to them at once, because they must be drawn up standard package employment documents. Labor time will be counted separately for both personnel numbers.

• The top lines in columns 5, 7 (form T-12) are filled with data on the number of days that the employee has fully worked.

The bottom lines - for the slave. time for the period (in hours).

At the end of each month, the personnel officer receives ready-made reports from the employees who kept the time sheets. His task will be to compare the information in the reports with information from the personnel department.

If necessary, he indicates the reasons why the employee did not come to work. He also checks when the employee was given leave, when he received travel allowances.

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All days in which the employee does not participate in manufacturing process, are marked with the code "B(26)" (output). An employee of the enterprise is on parental leave. She has the right to work part-time.

The code "OZH (15)" and dashes for working time are put in the table. Should be organized 2 additional. lines: for the code "I (01)" (working hours of full-time employees) and for marking hours of work.

So there will be available information on statistics and working time for payroll. Statement by an employee of the enterprise in court Indicated as “dr.

reasons for non-appearance”, proof of absence due to a summons to a court session is a summons certificate. Business trip 1st line: the number of working hours, based on the mode at the main place of employment. 2nd line: code "K (06)" (business trip). In the list of the total number of hours (days) worked per month in gr.

Online journal for an accountant

If labor time is recorded in the usual way, the T-12 form will do. Adding additional graphs in the report card legally, but an order from the authorities is required. Read also the article: → “Working and rest time according to the Labor Code of the Russian Federation” Some features of working with a time sheet:

• there cannot be several time sheets for one company or one of its divisions;
• records supported by documentary evidence are entered into it daily;
• deletion of graphs and lines from the timesheet is prohibited.

Letter designations in the time sheet: who fills out the time sheet The company must have a person who is responsible for the accuracy and completeness of the data in the time sheet. If in job description such an obligation is not listed, the head of the company issues an order.
Usually, a payroll accountant or an employee supervises the entry of information into the time sheet. personnel service.

Time sheet: transcript of abbreviations

In this case, this obligation is assigned to the foreman or head of the unit by a separate order or is prescribed in the employment contract. The algorithm for working with the time sheet First of all, you need to know that each enterprise must have a regular (that is, in paper form) time sheet. The form can either be printed on your own or ordered from a print shop. There are two approved forms: T-12 and T-13. Their difference is that the first one not only takes into account working hours, but also has columns for calculating the monthly wage. They are filled according to the same scheme, namely, every month on the first day a new time sheet is opened.

How holidays are marked on the table

OZ Unpaid leave. 19 B Temporary disability (paid) Except for situations marked with the code "T". An illness of an employee, care for a sick relative, quarantine is noted.

In any situation, a sick leave issued by a doctor is necessary. 20 T Unpaid incapacity for work In case of domestic injury, looking after a sick relative, etc. 21 LCH Reduced labor time Issued by order of the chief. 23 D Passes with pay. 24 OL Misses longer than 4 hours Missed time must be continuous, i.e. absence from work all 4 hours in a row. This includes pseudo-strike, administrative arrest, etc.

The affixing is done according to the memos of the heads of departments, explanatory workers, acts of special commissions, etc.

A similar continuous registration is carried out when employees are on maternity leave (P), on leave to care for a child when they reach the age of three years (OJ) and unpaid leave (DO). 4. How are days off on vacation indicated? If, when an employee is on an annual basic paid vacation (OT) or on an annual additional paid vacation (OT), a public holiday falls during his rest period, the OT or OD code in the timesheet must be replaced with B (weekends and non-working days). holidays), because, in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of paid leave, among calendar days holidays are not included.

5.
How to keep track of working hours if the enterprise is small and the working hours are five days? There is no single approach to accounting, you can keep a continuous one (register all the facts), or you can only record deviations (temporary disability, absence for unknown reasons, etc.). The main criterion is the correctness of fixing the actual hours worked on paper, since this document is the primary one for calculating wages. In everyday work, the first option is more convenient with a summarized accounting of labor periods, the second option is preferable when the working time is unchanged, as is the case with a five-day period.

How to fill out the time sheet on non-working holidays? How to calculate additional pay for work on weekends and holidays? Details in this article.

Question: How to fill out a time sheet on non-working holidays due to a change in Art. 153 If part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 0 hours to 24 hours) are paid at an increased rate. Need to split a shift? We just have a shift from 18.00 to 5 in the morning how to reflect a holiday in the time sheet, you need to split it by the hour, set the

Answer: Yes need.

Double pay for hours that fall on a weekend or holiday (part 3 of article 153 of the Labor Code of the Russian Federation). For example, if a part falls on a holiday night shift, additional payments for work on a holiday accrue from 0 hours. The work of the employee until this time is paid as a regular night shift.

If during one work shift an employee worked at night and on a holiday, there will be three codes in the timesheet. For example, if the shift starts on a weekday at 18:00 and ends on a holiday at 5:00 in the morning, the report card will have a mark I / N / PB.

Additional payments for work on rest days are established by the collective and (or) employment contract(other internal documents of the organization) (). The amount of such surcharges can be any, but not less than the minimum level established by Labor Code RF. That is, work on a weekend or holiday pay:

• pieceworkers - at least at double piecework rates;
• employees whose work is paid at daily and hourly tariff rates - in the amount of double daily or hourly tariff rate;
• salaried employees - in the amount of a single daily or hourly rate in excess of the salary, if the person worked within monthly rate working time, and in the amount of not less than double the daily or hourly rate in excess of the salary, if the work was performed in excess of the monthly norm of working time.

If only part of the working day (shift) falls on weekends or holidays, pay a higher amount for the time actually worked on the weekend or holiday (from 0 to 24 hours). This procedure is established in the Labor Code of the Russian Federation. *

How to pay for the work of an employee if only part of his working time falls on a holiday (day off)

In this case, double pay for hours that fall on a weekend or holiday (part 3 of article 153 of the Labor Code of the Russian Federation). For example, if part of the night shift falls on a holiday, calculate additional payments for work on a holiday from 0:00. Pay for the work of the employee until this time as a regular night shift.*

Conventions for time sheet

Conventions	Letter code	Digital code
Designation from the unified form No. T-12, approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1
Working time
Working hours during the day	I	01
Working hours at night	H	02
Hours of work on weekends and non-working holidays	RV	03

Payment calculation has changed overtime

In the unified form of the time sheet, the duration of work in conditions that deviate from normal is indicated by different codes: *

• - "N" - at night;
• - "RV" - on a weekend or holiday;
• - "C" - overtime.

If during one work shift the employee worked at night and overtime, there will be three codes in the time sheet. For example, if an employee worked 8 hours on a weekday, additionally 2 hours of overtime, of which 1 hour fell at night, the time sheet will mark I / S / N; 8/2/1.*

Taking into account the addition made to Article 152 of the Labor Code, overtime worked on a weekend or holiday does not need to be highlighted in the report card with the code “C”.

All hours of work on a weekend according to the schedule or a non-working holiday should be marked with the “РВ” code, including night hours of work.*

Filling out the time sheet for the month when there was overtime work on weekends and working days

The employee is given a five-day, 40-hour work week and daily accounting of working time.

July 29 (Saturday) the employer invited him to work from 14.00 to 24.00. On this day, the employee was given a break for meals from 19.00 to 20.00. In total, the employee worked 9 hours, of which 2 hours at night.

On July 31 (Monday), the manager detained the employee for 4 hours. He worked from 10.00 to 23.00 with a lunch break from 13.00 to 14.00. In total, the employee worked 12 hours, of which 1 hour at night.

What marks will be in the time sheet in a unified form?

Solution

In the time sheet for July, the entries will be the same as in the sample below.

Sample. July time sheet (download)

In the timesheet, hours of work under normal conditions are indicated by the code "I", hours of work on weekends - by the code "PB", at night from 22.00 to 6.00 - by the code "H", overtime - by the code "C". On the weekend of July 29, there is no overtime mark, but on a weekday there is.

In the bottom line of the time sheet, the number of hours worked in conditions that deviate from normal is indicated through a fraction by codes in accordance with the type of deviation from normal working conditions.

- "RV" - 9 hours - the entire duration of work on a day off;

- "H" - 2 hours - including the duration of work at night.

- "I" - 8 hours - the duration of work in the day shift on a working day;

- "C" - 4 hours - the duration of overtime work on a working day;

- "H" - 1 hour - including the duration of work at night.

Summarized accounting of working hours for employees. How to reflect in the time sheet work according to the schedule on holidays, with the letter I or RV?

on general rule, work on a holiday must be reflected in the report card with the PB or 03 code, and in the lower lines indicate the duration of work on such a day. At the same time, payment for work on a holiday will be different, depending on whether the employee is involved in work on a holiday within the norm or in excess of the norm of working hours. Therefore, for the convenience of correlating the corresponding type of accounting of working time with the type of payment in the code "РВ" ("03"), it is more expedient to provide subcodes.

The rationale for this position is given below in the materials of the Glavbukh System

1. Article: TIMETABLE

TIMETABLE AND RECORDING OF SPECIAL TIME PERIODS

Weekends and holidays

Holidays during the working period. During the work period, weekends and holidays on which the employee actually rested are indicated by code B or 26. In this case, the lower cells (hours) are not filled.

Holiday work. Work on a weekend or holiday must be reflected with the PB or 03 code, and in the bottom lines indicate the duration of work on such a day. * Work on a holiday must be paid at least double the amount (part 1 of article 153 of the Labor Code of the Russian Federation).

If, however, an employee takes a day off for work on a day off (part 3 of article 153 of the Labor Code of the Russian Federation), then this day in the report card is indicated by the code HB or 28, and the bottom line remains blank. In this case, work on a weekend or non-working holiday is paid in single size, and the day of rest is not payable (part 3 of article 153 of the Labor Code of the Russian Federation).

If the holiday is transferred to a working day. In this case, the duration of work on the former day off must correspond to the length of the working day to which the day off is transferred. This is provided for by paragraph 1 of the Procedure for calculating the norm of working time for certain calendar periods of time (month, quarter, year), depending on the established working hours per week, approved by order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n.

Work on the eve of the holiday. The duration of the working day or shift before public holidays is reduced by one hour (part 1 of article 95 of the Labor Code of the Russian Federation). If this rule is not observed, such work will be considered overtime (part 2 of article 95 of the Labor Code of the Russian Federation). To record the fact of processing, you can add a position to the time sheet opposite the employee's last name and put code C or 04 in it, and below - the time worked in excess of the established norm (for example, one hour).

The alphabetic and numeric designations used in the report card are shown in the table below.

Table.

	Types of time taken into account	Codes
	Working hours during the day
	Working hours at night
	Hours of work on weekends and non-working holidays
	Length of overtime
	Working time on a rotational basis
	Business trip
	Professional development with a break from work
	Advanced training with separation from work in another area
	Annual basic paid leave
	Annual additional paid leave
	Additional leave in connection with training while maintaining average earnings for employees who combine work with training
	Reduced working hours for students on the job with partial pay
	Additional leave in connection with training without pay
	Maternity leave (leave in connection with the adoption of a newborn child)
	Leave to care for a child until they reach the age of 3 years
	Leave without pay granted to an employee with the permission of the employer
	Leave without pay under the conditions provided for by applicable law Russian Federation
	Additional annual leave without pay
	Temporary disability (except as provided for by code T) with the appointment of benefits in accordance with the law
	Temporary incapacity for work without the appointment of benefits in cases provided for by law
	Reduced hours of work against the normal hours of work in cases provided for by law
	The time of forced absenteeism in the event that a dismissal, transfer to another job or suspension from work is recognized as illegal with restoration to previous work
	Absenteeism during the execution of state or public duties according to the law
	absenteeism (absence from work without good reasons within the period prescribed by law)
	The duration of part-time work at the initiative of the employer in cases provided for by law
	Days off (weekly vacation) and non-working holidays
	Additional days off (paid)
	Additional days off (without pay)
	Strike (under the conditions and in the manner prescribed by law)
	Absences for unexplained reasons (until the circumstances are clarified)
	Downtime due to the fault of the employer
	Downtime for reasons beyond the control of the employer and employee
	Downtime due to employee fault
	Suspension from work (non-admission to work) with payment (allowance) in accordance with the law
	Suspension from work (non-admission to work) for reasons provided for by law, without payroll
	Time of suspension of work in case of delay in wages

2.Situation:How to pay for work on holidays for an employee working on a shift schedule. The employee is paid

The answer to this question depends on how the work was carried out during the holidays:

• within normal working hours;
• in excess of normal working hours.

If the employment contract establishes a working time regime that provides for work on non-working holidays (for example, shift work work) and the work was carried out within the normal working hours, then in this case, the time worked on holidays, pay at least a single daily or hourly rate in excess of the salary (i.e., at least double the amount). *

If work on holidays was carried out in excess of the working time, then the employee's remuneration must be at least twice the daily or hourly rate in excess of the salary (i.e., at least three times).

Specific amounts of payment for work on holidays can be established in collective agreement or in the local regulatory document of the organization, for example, in the Regulation on remuneration.

In addition, instead of increased pay for work on a holiday, at the request of the employee, he may be given another day of rest, for example, in the same month. In such a case, work on a public holiday shall be deemed to have been carried out within the normal working hours. Pay for the day's work general order: in single size. Do not pay extra for the rest day.

This procedure is established by Article 153 of the Labor Code of the Russian Federation.

Nina Kovyazina,
Deputy Director of the Department of Education and
human resources of the Ministry of Health of Russia

Sincerely,
Chekalova Natalia, expert of BSS "Systems Chief Accountant".

The answer was approved by Sergey Granatkin, leading expert of the BSS "Sistema Glavbukh"

The working time record has great importance. Without its exact fixation, it is impossible to determine the amount of remuneration to the employee for the period worked, especially if the work was done at night or on holidays. In order to distinguish between periods of work and rest, the State Statistics Committee has developed special codes, with the meaning and placement rules of which we will try to understand further.

General rules for maintaining a time sheet

At the legislative level, timekeeping is mandatory for enterprises of all forms of ownership. The presence of at least one hired employee in the state of the organization necessitates the maintenance of a spreadsheet.

Timesheet - a form approved for state level reflecting data on the worker's attendance at work and the reasons for his absence.

Timekeeping allows you to quickly solve the following tasks:

• clearly control working and non-working hours for each staff unit;
• verify compliance labor discipline. This is due to the scrupulous recording of lateness, protracted breaks, and non-attendance for various reasons;
• calculate the amount of wages for the calendar period. The document allows you to prove the correctness of its accrual;
• these statements allow you to quickly get all the information necessary for reporting;
• it is easy to justify the fines imposed on an employee for violating the schedule of attendance at workplace.

Goskomstat in 2004 proposed unified forms for working hours:

Since 2013, they use is optional. Uniform forms are very convenient, so they continue to be widely used to this day.

Forms can be filled in two ways:

• complete registration. The HR officer fills out timesheets every day. This is done using an alphabetic or numeric code, indicating the number of hours;
• recording deviations. This method allows you to mark only the days in which there was a deviation from the established schedule. In this case, only the alphabetic encoding is used. Only late arrivals, vacations, sick leaves, night work and more are noted.

Documents defining accounting and personnel policy enterprises should clearly record the methods of maintaining the time sheet, as well as the codes used and their decoding.

The employee responsible for compiling the time sheet is appointed by a separate order. If the order is not issued, the obligation is written in labor contract. Without an appointment, the requirement from an employee to maintain time records is unauthorized. To perform this function, the administration of the enterprise can determine any employee.

The completed document is submitted for approval to the director of the organization. After signing by the head, the time sheet is sent to the accounting department. In the presence of a large number structural divisions, the circle of persons signing the statement can be expanded.

The timesheet can be completed in the following ways:

1. Manually. The timekeeper makes daily appropriate notes in the prescribed form.
2. Automated. Information is entered into a special program, and the time sheet is printed at the end of the month.

Filling out the time sheet must be taken with all responsibility, since this is the first document that will require Labour Inspectorate when checking.

When filling out the statement, the following rules must be observed:

• all changes regarding personnel (adding an employee, changing a surname, etc.) must be accompanied by an order;
• the document is drawn up in a single copy;
• if the document is filled out manually, only black and blue ink can be used;
• the time sheet is opened no later than the 2-3rd day of the current month;
• the time sheet closes on the last day of the reporting month;
• a separate column is assigned for each staff unit. The full name and patronymic of the employee should be written in order to avoid confusion between namesakes. It is desirable that the payroll number of the worker be registered in the statement;
• information about attendances, absences and hours worked is entered in the horizontal cells opposite the names;
• each column of the timesheet is equal to a specific day of the month;
• The table is filled out every day. The basis for filling in the cells are orders, memos and other official information;
• if an error is found after closing the time sheet, it is necessary to issue a correction form. It reflects only the changes made.

Without the signature of the timekeeper and the head of the organization, the time sheet is considered invalid.

Legend Arrangement Rules

The employee who is engaged in the design of the time sheet has a great responsibility. The final result depends on his competence and attentiveness - the monthly remuneration to the employees of the enterprise for their work. If the timekeeper misses someone's last name, mixes up the letter designation, or writes down the hours of work incorrectly, at the end of the month you can get conflict situation with workers.

To fill out the time sheet, you must approach it in stages, following the step-by-step instructions:

Until the document is fully checked, so as not to rewrite it many times, it is better to enter information in pencil so that you can easily make corrections.

Columns of accounting of working hours are filled in using symbols. Labor law does not require mandatory use of encoding. Each code is affixed in accordance with supporting documents.

Very often there is a dispute about how to put down the time an employee is on a business trip during the weekend. Some experts claim that the entire period is indicated by the letter "K", others claim that Weekend times must be coded "B".

Both statements are valid. In order to avoid discrepancies in the processing of timesheet data, all these points must be spelled out in the order of the personnel department.

The entire period of absence of an employee due to illness, when granting sick leave, is marked with the letter “B”, without designating days off. The same rule applies to maternity leave.

When marking the next or additional vacation in the report card, it is necessary to put down holidays and weekends.

If an employee is dismissed within a month, then after the end date of his work, dashes are affixed.

Each symbol in the table has a specific meaning. Based on the totals, it is calculated wage, the quality of the use of working time is analyzed, reports are made to the statistical authorities.

An example of a completed spreadsheet:

Deciphering the most common

Letters are used to designate work events. digital encoding. Their decryption can be found at title page statements of form T-12. The company independently chooses which encoding is more convenient for use - alphabetic or numeric.

Not all codes are constantly required to fill out the time sheet. But some of the most commonly used, the timekeeper must know by heart in order to avoid errors in filling out the columns:

Digital cipher	Letter cipher	Meaning	Note
01	I	Turnout during the day	Used to indicate the actual presence of an employee
02	H	Turnout at night	Performance official functions in the period from 22.00 pm to 6.00 am
03	RV	Holiday attendance	Fulfillment of duties on days that, according to the approved schedule, are holidays
04	FROM	Overtime	With a five-day weekly schedule, the work week is 40 hours. Exceeding this indicator is considered overtime.
06	To	Business trip period	The time spent by the employee on a trip for the organization is recorded
09	FROM	Vacation period	Specifies the time the employee is on vacation
10	OD	Additional holiday period	Some categories of citizens (for example, women with children under 14) are entitled to additional leave. It is paid in accordance with the law.
14	R	Time spent on maternity leave	In the presence of a sick leave, which is provided to a woman for the prenatal and postnatal period
15	coolant	Maternity leave time	It is affixed to women who have expressed a desire to go on leave to care for a child under three years old
18	DB	Vacation period at own expense	The designation is used in cases where the employee is in additional leave without pay
19	B	Period of illness	Paid sick leave. First, it is affixed on the basis of the employee's application. Final fixation is possible only after the provision of a sick leave
20	T	Time off without pay	The fact of the disease is confirmed by a certificate from a medical institution. Absence from work is associated with the need to care for a sick relative, without providing sick leave
26	AT	Days off or holidays	There are days when, in accordance with the schedule, the enterprise does not work
30	HH	Failure to show up for work without explanation	Usually a temporary designation when the reason for the absence of an employee is not clear. After explaining the reason, the letter designation may change

Any information must be verified primary documents: sick leave, an order to grant leave or send on a business trip, and the like.

Explanation of all symbols used to fill out the time sheet:

Rarely used

Some numeric or alphabetic characters are rarely used. A qualified accountant must clearly navigate them and know in which cases to use:

Digital cipher	Letter cipher	Meaning	Note
05	VM	Watch	The time spent by the employee on shift is fixed
07	PC	Courses at work
08	PM	Courses, in another area
11	At	Period study leave with pay	The time spent by the employee on additional leave related to training is noted.
13	UD	Study leave without pay
16	BEFORE	Rest period without pay	The time spent by the employee on time off is noted with the consent of the head
17	OZ	Vacation hours without pay	Leave granted under certain conditions that do not contradict labor laws
21	Champions League	Reduced time	It is set, for example, for employees who are under 16 years old
23	G	Hours of non-attendance at the workplace, with the preservation of salary	The time of performance of public or state duties is fixed
24	ETC	Walking more than four hours in a row	The time during which the employee was absent from the workplace for various reasons for four hours or more in a row is noted
29	ZB	strike hours	The time of the strike, about the beginning of which the employee had to warn
31	RN	Hours of downtime for reasons beyond the worker's control	The time of presence at work is fixed without the implementation of the work process for various reasons
32	NP	Downtime hours due to employee fault

Any designation in the statement carries a certain semantic load. Therefore, before using a particular symbol, it is necessary to clearly understand its meaning.

Can you use your notation?

labor law it is not forbidden to use own and digital letter encoding. This provision is indicated in the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n.

Many enterprises with a normalized working day use a simplified time sheet, in which instead of a letter definition of turnout, the number "8" is put. This indicates that the employee has worked full time.

The presence of an employee on the spot can be denoted by the letter "F", which will indicate the actual appearance. Another vacation can be designated "OO", and the additional "DO". The main thing is that each innovation must be secured by an order on accounting policies.

Bookkeeping is a obligatory rule of law for every enterprise. An organization can independently develop the most convenient form for itself and enter any letter encoding, or it can use unified forms developed by the State Statistics Committee. These forms have passed the test of time and have proven themselves from the best side.

In this video you will find useful information rules for maintaining and filling out the time sheet.