Unified forms of labor accounting. On approval of unified forms of primary accounting documentation for the accounting of labor and its payment

STATE COMMITTEE OF THE RUSSIAN FEDERATION ON STATISTICS

ON APPROVAL OF UNIFIED FORMS
PRIMARY ACCOUNTING DOCUMENTATION ON RECORDING OF LABOR AND ITS PAYMENT

In order to implement the requirements Labor Code Russian Federation dated December 30, 2001 N 197-FZ State Committee of the Russian Federation on statistics decides:
1. Approve the agreements agreed with the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Labor and social development Russian Federation, unified forms of primary accounting documentation for accounting for labor and its payment:
1.1. For personnel records:
N T-1 "Order (instruction) on acceptance of works nickname for work", N T-1a "Order (instruction) on hiring employees", N T-2 "Personal card of the employee", N T-2GS (MS) "Personal card of a state (municipal) employee", N T -3" staffing", N T-4 " Registration card scientific, scientific and pedagogical worker", N T-5 "Order (instruction) on the transfer of an employee to another job", N T-5a "Order (instruction) on the transfer of employees to another job", N T-6 "Order (instruction) ) on granting leave to an employee", N T-6a "Order (instruction) on granting leave to employees", N T-7 " Vacation schedule", N T-8 "Order (order) on the termination (termination) of an employment contract with an employee (dismissal)", N T-8a "Order (order) on the termination (termination) of an employment contract with employees (dismissal)", N T -9 "Order (instruction) on sending an employee on a business trip", N T-9a "Order (instruction) on sending employees on a business trip", N T-10 " Travel certificate", N T-10a" service assignment for sending on a business trip and a report on its implementation", N T-11 "Order (instruction) on the promotion of an employee", N T-11a "Order (instruction) on the promotion of employees".
1.2. For accounting of working hours and settlements with personnel for remuneration:
N T-12 "Time sheet and payroll", N T-13 "Time sheet", N T-49 "Payroll", N T-51 "Payroll", N T-53 "Payroll", N T-53a "Journal of registration of payrolls", N T-54 "Personal account", N T-54a "Personal account (svt)", N T-60 "Note-calculation on granting leave to the employee" , N T-61 "Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)", N T-73 "Act on the acceptance of work performed on an urgent employment contract concluded for the duration of a certain work.
2. Distribute the unified forms of primary accounting documentation specified in clause 1.1 of this Decree to organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, in clause 1.2 - to organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, apart from public institutions.
3. With the introduction of the unified forms of primary accounting documentation specified in paragraph 1 of this Decree, the unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated 04/06/2001 N 26, shall be recognized as invalid.

Chairman
Goskomstat of Russia
V.L. SOKOLIN

By the letter of the Ministry of Justice of the Russian Federation dated March 15, 2004 N 07 / 2732-YUD, it was recognized as not needing state registration.

Unified form N T-1

Approved
Decree
Goskomstat of Russia
dated 05.01.2004 N 1

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Pages: 1 ...

STATE COMMITTEE OF THE RUSSIAN FEDERATION ON STATISTICS

RESOLUTION

ON APPROVAL OF UNIFIED FORMS
PRIMARY ACCOUNTING DOCUMENTATION ON RECORDING OF LABOR AND ITS PAYMENT

dated January 5, 2004 No. 1

Note! You can download all forms of primary accounting documentation approved by this Decree in Ms Word 2003 and Ms Excel 2003 format by clicking on the links below!

In order to implement the requirements, the State Committee of the Russian Federation on Statistics decides:

1. Approve unified forms of primary accounting documentation for accounting of labor and its payment agreed with the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Labor and Social Development of the Russian Federation:

1.1. For personnel records:
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1.2. For accounting of working hours and settlements with personnel for remuneration:
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2. Distribute the unified forms of primary accounting documentation specified in clause 1.1 of this Decree to organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, in clause 1.2 - to organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, apart from public institutions.

3. With the introduction of the unified forms of primary accounting documentation specified in paragraph 1 of this Decree, the unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated April 6, 2001 No. 26, shall be recognized as invalid.

Chairman
Goskomstat of Russia
V.L. SOKOLIN

According to the letter of the Ministry of Justice of the Russian Federation dated March 15, 2004 No. 07/2732-YUD, it was recognized as not requiring state registration.

INSTRUCTIONS
FOR THE APPLICATION AND COMPLETION OF THE FORMS OF THE PRIMARY ACCOUNTING
DOCUMENTATION FOR RECORDING OF LABOR AND ITS PAYMENT

1. Personnel accounting

Order (instruction) on hiring an employee
(Form No. T-1)

Order (instruction) on hiring employees
(Form No. T-1a)

They are used to register and record employees hired under an employment contract and are filled out: form No. T-1 - for one employee, form No. T-1a - for a group of employees. Compiled by the person responsible for admission, for all persons hired by the organization on the basis of a concluded employment contract.

When issuing an order (instruction) on hiring an employee (s) for work, the name of the structural unit, position (specialty, profession), probation period, if the employee is placed on a test when hiring, as well as the conditions for hiring and the nature of the upcoming work (according to part-time, in the order of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.). When concluding an employment contract with an employee (s) for an indefinite period, in the details "Date" (form No. T-1) or "Work period" (form No. T-1a), the line (column) "to" is not filled in.

An order (instruction) signed by the head of the organization or an authorized person is announced to the employee (s) against receipt. On the basis of an order (instruction), an employee of the personnel service makes an entry in work book on hiring an employee and filling in the relevant information in a personal card (form No. T-2 or No. T-2GS (MS), and the employee’s personal account is opened in the accounting department (form No. T-54 or No. T-54a).

Employee's personal card
(form No. T-2)

Personal card of a state (municipal) employee
(Form No. T-2GS(MS))

Filled in by an employee of the personnel service for persons hired on the basis of: an order (instruction) for employment (form No. T-1 or No. T-1a); passport or other identity document; work book or a document confirming the length of service; insurance certificate of state pension insurance; military registration documents - for those liable for military service and persons subject to conscription for military service; a document on education, qualifications or the availability of special knowledge - when applying for a job that requires special knowledge or special training, as well as information provided by the employee about himself. In some cases, taking into account the specifics of work in accordance with the current legislation of the Russian Federation, it may be necessary to present additional documents.

The personal card of a state (municipal) employee (form No. T-2GS (MS)) is used to record persons holding state (municipal) public service positions.

When filling out item 5 "Knowledge of a foreign language" section 1 of the forms, the degree of knowledge of the language is indicated: "I speak fluently", "I read and can explain myself", "I read and translate with a dictionary".

Work experience (general, continuous, giving the right to a seniority bonus, giving the right to other benefits established in the organization, etc.) is calculated on the basis of entries in the work book and (or) other documents confirming the relevant length of service. When information about an employee is changed, the relevant data is entered into his personal card, which is certified by the signature of an employee of the personnel service.

The main documents on the basis of which section II "Information on military registration" is filled out are:
a military ID (or a temporary certificate issued in exchange for a military ID) - for citizens who are in reserve;
certificate of a citizen subject to conscription for military service - for citizens subject to conscription for military service.

For citizens in reserve:
clause 1 "Reserve category" for reserve officers is not filled out;
clause 3 "Composition (profile)" - filled in without abbreviation (for example, "command", "medical" or "soldiers", "sailors", etc.);
clause 4 "VUS full code designation" - the full designation is recorded (six digits, for example, "021101" or six digits and an alphabetic character, for example, "113194А");
Clause 5 "Category of fitness for military service" - is written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limited fit for military service) or G (temporarily unfit for military service ). In the absence of entries in the corresponding paragraphs of the military ticket, category "A" is affixed;
in clause 7 "He is registered with the military" is filled in (with a simple pencil):
line a) - in cases where there is a mobilization order and (or) a stamp on the issuance and withdrawal of mobilization orders;
line b) - for citizens booked for the organization for the period of mobilization and for wartime.

For citizens subject to conscription for military service:
items: clause 1 "Reserve category", clause 3 "Composition (profile)", clause 4 "Full code designation of the VUS" and clause 7 "Registered for military service" are not filled out;
item 2 "Military rank" - the entry "subject to conscription" is made;
Clause 5 "Category of fitness for military service" - written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limited fit for military service), G (temporarily unfit for military service ) or D (unfit for military service). It is filled in on the basis of an entry in the certificate of a citizen subject to conscription for military service;
Filling in items not specifically specified in the Instructions is made on the basis of information from the listed documents.

In paragraph 8 of section II of the personal card of a citizen who has reached the age limit for being in the reserve, or a citizen who has been declared unfit for military service according to state of health, in the free line a mark is made "removed from military registration due to age" or "removed from military registration for health reasons".

In the section "Employment, transfers to another job" with each entry made on the basis of an order (instruction) for employment (form No. T-1 or No. T-1a) and an order (instruction) for transfer to another job ( form No. T-5), the administration is obliged to familiarize the employee against receipt in column 6 of the forms.

In the "Vacation" section, a record is kept of all types of vacations provided to the employee during the period of work in the organization.

Chapter " additional information" is filled in for the completeness of accounting for information about employees studying at educational institutions, accounting for working disabled people, etc.

staffing
(Form No. T-3)

It is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter (Regulations). The staff list contains a list of structural units, the names of positions, specialties, professions, indicating qualifications, information on the number of staff units.

When filling out column 4, the number of staff units for the relevant positions (professions), for which the content of an incomplete staff unit is provided for, taking into account the peculiarities of part-time work in accordance with the current legislation of the Russian Federation, is indicated in the appropriate shares, for example 0.25; 0.5; 2.75 etc.

In column 5 "Tariff rate (salary), etc." monthly wages are indicated in ruble terms tariff rate(salary), pay scale, percentage of revenue, share or percentage of profit, labor participation rate (KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in accordance with the current legislation of the Russian Federation, collective agreements, employment contracts, agreements and local regulations organizations.

In columns 6 - 8 "Surcharges" are shown incentive and compensation payments(bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, allowances for an academic degree, etc.), as well as those introduced at the discretion of the organization (for example, related to the regime or working conditions).

If it is impossible for the organization to fill in columns 5 - 9 in ruble terms due to the use of other wage systems (tariff-free, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measurement (for example, in percentages, coefficients, etc. .).

Approved by an order (instruction) signed by the head of the organization or a person authorized by him.

Changes to the staffing table are made in accordance with the order (instruction) of the head of the organization or a person authorized by him.

Registration card of a scientific, scientific and pedagogical worker
(form No. T-4)

It is used in scientific, research, research and production, educational and other institutions and organizations operating in education, science and technology, to account for scientists.

It is filled in by an employee of the personnel service on the basis of the relevant documents (diploma of a doctor of science and candidate of science, certificate of associate professor and professor, etc.), as well as information provided by the employee about himself.

Clause 4 "Postgraduate professional education" indicates the name of the organization (institution) in which (by which) the postgraduate, postgraduate, doctoral studies were completed, the date of its completion, as well as the number, series and date of issue of the corresponding certificate.

Clause 5 "Academic degree" is filled in on the basis of the submitted documents (diplomas), including information about the branch of science and the specialty of scientists.

In paragraph 6 "Academic rank" information about the academic rank of a professor and senior researcher in the specialty (for scientists), associate professor and professor in the department (for scientific and pedagogical workers) is filled in on the basis of the corresponding certificate.

A personal employee card (form No. T-2) is also maintained for each scientific and scientific-pedagogical employee.

Order (instruction) on the transfer of an employee to another job
(Form No. T-5)

Order (instruction) on the transfer of employees to another job
(Form No. T-5a)

They are used to register and record the transfer of an employee (s) to another job in the same organization or to another location together with the organization.

Filled in by an employee of the personnel service, taking into account the written consent of the employee, signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt. In the event that an employment contract with an employee was not concluded (the employee was hired before 10/06/92) and his employment was issued by order, when filling out the unified form No. "Reason" indicates the specific documents on the basis of which the employee will be transferred to another job (application, medical report, memo etc.), and the attribute "Change to the employment contract" is not filled. On the basis of an order (instruction) on transfer to another job, marks are made in the employee’s personal card (form No. T-2 or No. T-2GS (MS)), personal account (form No. T-54 or No. T-54a), the corresponding workbook entry.

Order (instruction) on granting leave to an employee
(Form No. T-6)

Order (instruction) on granting leave to employees
(Form No. T-6a)

They are used for registration and accounting of holidays provided to the employee (s) in accordance with the law, the collective agreement, local regulations of the organization, and the employment contract.

They are drawn up by an employee of the personnel service or a person authorized by him, signed by the head of the organization or a person authorized by him, declared to the employee against receipt. Based on the order (instruction) on granting leave, marks are made in a personal card (form No. T-2 or No. T-2GS (MS)), personal account (form No. T-54 or No. T-54a) and wages are calculated, due for vacation, in the form No. T-60 "Note-calculation on the provision of leave to the employee."

Vacation schedule
(Form No. T-7)

It is used to reflect information about the time of distribution of annual paid holidays for employees of all structural divisions of the organization for calendar year by months. Holiday schedule - summary schedule. When compiling it, the provisions of the current legislation of the Russian Federation, the specifics of the organization's activities and the wishes of employees are taken into account.

The vacation schedule is signed by the head of the personnel service and approved by the head of the organization or a person authorized by him, taking into account the reasoned opinion of the elected trade union body (if there is one) of this organization on the order in which paid holidays are granted.

When the vacation period is postponed to another time, with the consent of the employee and the head of the structural unit, appropriate changes are made to the vacation schedule with the permission of the person who approved the schedule, or a person authorized by him to do so. The transfer of vacation is carried out in the manner prescribed by the legislation of the Russian Federation, on the basis of a document drawn up in any form.

Order (instruction) to terminate (terminate

(Form No. T-8)

Order (instruction) on termination (termination)
employment contract with employees (dismissal)
(Form No. T-8a)

They are used to register and record the dismissal of an employee (s). They are drawn up by an employee of the personnel service, signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt in the manner established by the legislation of the Russian Federation.

In the line (column) of forms No. T-8 and T-8a "The basis for termination (termination) of the employment contract (dismissal)" an entry is made in strict accordance with the wording of the current legislation of the Russian Federation with reference to the relevant article. In the line (column) "Document, number and date" a reference is made to the document on the basis of which the order is prepared and the employment contract is terminated, indicating its date and number (employee's statement, medical report, memo, summons to the military registration and enlistment office and other documents) .

Upon dismissal of a financially responsible person, a document confirming the absence of material claims against the employee is attached to the order (instruction).

When terminating an employment contract at the initiative of the employer in cases determined by the current legislation of the Russian Federation, an order (instruction) on termination (termination) of the employment contract with the employee (s) (dismissal) is attached to writing motivated opinion of the elected trade union body (if the latter exists) of this organization.

On the basis of an order (instruction) to terminate (terminate) an employment contract with an employee (s) (dismissal), an entry is made in a personal card (form No. T-2 or No. T-2GS (MS)), personal account (form No. T-54 or No. T-54a), work book, a settlement is made with the employee in the form No. T-61 "Note-calculation upon termination (cancellation) of the employment contract with the employee (dismissal)".

Order (instruction) on sending an employee on a business trip
(Form No. T-9)

Order (instruction) on sending employees on a business trip
(Form No. T-9a)

They are used to register and record the direction of the employee (s) on a business trip (s). Filled in by an employee of the personnel service on the basis of a job assignment, signed by the head of the organization or a person authorized by him. The order to send on a business trip indicates the surname (s) and initials, structural unit, position (specialty, profession) of the business traveler (s), as well as the purpose, time and place (s) of the business trip.

Sources of payment are indicated, if necessary. travel expenses, other conditions for sending on a business trip.

Travel certificate
(Form No. T-10)

It is a document certifying the time spent on a business trip (time of arrival at the point (s) of destination and time of departure from it (them)).

At each destination, arrival and departure times are stamped and signed by the person in charge. official and print.

Issued in one copy by an employee of the personnel service on the basis of an order (instruction) on sending on a business trip (form No. T-9).

After returning from a business trip to the organization, the employee (accountable person) draws up an advance report (form No. AO-1) with documents confirming the expenses incurred.

service assignment
for sending on a business trip and a report on its implementation
(Form No. T-10a)

It is used for registration and accounting of a job assignment for sending on a business trip, as well as a report on its implementation.

The job assignment is signed by the head of the structural unit in which the posted worker works. It is approved by the head of the organization or a person authorized by him and transferred to the personnel service for issuing an order (instruction) on sending on a business trip (form No. T-9 or No. T-9a).

An employee who arrives from a business trip draws up a brief report on the work performed during the business trip, which is agreed with the head of the structural unit and submitted to the accounting department along with a travel certificate (form No. T-10) and an advance report (form No. AO-1).

Order (instruction) on the promotion of an employee
(Form No. T-11)

Order (instruction) on the promotion of employees
(Form No. T-11a)

They are used to design and record rewards for success in work.

Compiled on the basis of the presentation of the head of the structural unit of the organization in which the employee works.

Signed by the head of the organization or a person authorized by him, announced to the employee (s) against receipt. Based on the order (instruction), an appropriate entry is made in the employee's personal card (form No. T-2 or No. T-2GS (MS)) and the work book of the employee.

When registering all types of incentives, except for monetary rewards (bonuses), it is allowed to exclude from the form No. T-11 "Order (instruction) on encouraging the employee" the requisite "in the amount of ____ rubles. ____ kop.".

2. According to the accounting of working hours and settlements with personnel for wages

Timesheet and payroll
(Form No. T-12)

Time sheet
(Form No. T-13)

They are used to record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance with the established working hours by employees, to obtain data on hours worked, to calculate wages, and also to draw up statistical reporting by labor. When keeping separate records of working hours and settlements with personnel for remuneration, it is allowed to use section 1 "Accounting for working hours" of the timesheet in the form No. T-12 as an independent document without filling in section 2 "Settlement with personnel for remuneration". Form No. T-13 is used to record working time.

They are drawn up in one copy by an authorized person, signed by the head of the structural unit, an employee of the personnel service, transferred to the accounting department.

Notes in the Time Sheet about the reasons for absenteeism, part-time work or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. state or public duties, a written warning of downtime, a statement of part-time employment, a written consent of the employee to overtime work in cases established by law, etc.).

To reflect the daily cost of working time per month for each employee in the time sheet, the following is allocated:
in the form No. T-12 (columns 4, 6) - two lines;
in the form No. T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In forms No. T-12 and No. T-13 (in columns 4, 6), the top line is used to mark the symbols (codes) of working hours, and the bottom line is used to record the duration of worked or unworked time (in hours, minutes) according to the corresponding working time codes for each date. If necessary, it is allowed to increase the number of columns for affixing additional details on the working hours, for example, the start and end time of work in conditions other than normal.

When filling out columns 5 and 7 of the time sheet in the form No. T-12, the number of days worked is entered in the upper lines, and the number of hours worked by each employee during the accounting period is indicated in the lower lines.

The costs of working time are taken into account in the Timesheet either by the method of continuous registration of attendances and absences from work, or by registering only deviations (absences, lateness, overtime hours, etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, leave in connection with training, time for performing state or public duties, etc.), only codes symbols, and the columns in the bottom line remain empty.

When compiling a time sheet in form No. T-12 in section 2, for one type of payment for all employees and a corresponding account, columns 18 - 22 are filled in, and when calculating different types of payment and corresponding accounts for each employee, columns from 18 - 34 are filled in.

Form No. T-13 "Timesheet" is used when automated processing credentials. When compiling a time sheet in the form No. T-13:
when recording credentials for payroll for only one type of payment and a corresponding account common to all employees included in the Timesheet, the details "type of payment code", "corresponding account" are filled in above the table with columns from 7 to 9 and column 9 without filling in columns 7 and 8;
when recording credentials for payroll for several (from two to four) types of payment and corresponding accounts, columns 7 - 9 are filled in. An additional block with identical column numbers is provided for filling in data on types of payment if their number exceeds four.

Timesheet forms in the form No. T-13 with partially completed details can be made using the means computer science. These details include: structural unit, last name, first name, patronymic, position (specialty, profession), personnel number, etc. - that is, the data contained in the directories of conditionally permanent information of the organization. In this case, the form of the time sheet changes in accordance with the accepted technology for processing credentials.

Symbols of worked and unworked time, presented on title page Forms No. T-12 are also used when filling out the time sheet in accordance with Form No. T-13.

Settlement and payroll
(Form No. T-49)

Payslip
(Form No. T-51)

Payment statement
(Form No. T-53)

They are used to calculate and pay wages to employees of the organization.

When applying the payroll in the form No. T-49, other settlement and payment documents in the forms No. T-51 and T-53 are not drawn up.

For employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.

Statements are compiled in one copy in the accounting department.

Payroll (forms No. T-49 and No. T-51) is made on the basis of data from primary documents for accounting for output, hours actually worked and other documents.

In the columns "Accrued" the amounts are entered by types of payments from the payroll, as well as other income in the form of various social and wealth provided to the employee, paid from the profit of the organization and subject to inclusion in the tax base.

At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.

The title page of the payroll (form No. T-49) and payroll (form No. T-53) indicates the total amount to be paid. The permission to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.

In the payroll (form No. T-49) and payroll (form No. T-53), after the expiration of the payment period, the “Deposited” mark is made against the names of employees who have not received wages, respectively, in columns 23 and 5. If necessary, the number of the submitted document is indicated in the "Note" column of Form No. T-53.

At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expenditure cash warrant is drawn up (form No. KO-2), the number and date of which are entered on the last page of the payroll.

In the payrolls compiled on computer media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.

Payroll journal
(Form No. T-53a)

It is used to record and register payrolls for payments made to employees of the organization.

Managed by an accountant.

personal account
(Form No. T-54)

Personal account (svt)
(Form No. T-54a)

They are used to reflect monthly information about wages paid to an employee during a calendar year.

To be completed by an accountant.

Form No. T-54 is used to record all types of accruals and deductions from the employee's salary on the basis of primary documents for accounting for output and work performed, hours worked and documents for different types payment.

Form No. T-54a is used in the automated processing of accounting data by means of computer technology (svt) using special programs and contains semi-permanent details necessary for calculating wages. A copy of the printout of the payslip containing data on the components of wages, the amount and grounds for deductions made, the total amount of money payable, is invested (pasted) monthly in the employee's personal account on paper. On the back of the form or slip sheet, a decoding of the codes is given (according to the coding system adopted in the organization) various kinds payments and deductions.

Note-calculation on the provision of leave to the employee
(Form No. T-60)

It is used to calculate the wages and other payments due to the employee when he is granted annual paid or other leave.

When calculating the average earnings for vacation pay, column 3 shows the total amount of payments accrued to the employee for the billing period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar days, hours falling on hours worked in billing period. The column "Number of hours of the billing period" is filled in when calculating vacation pay for an employee who has a summarized accounting of working time.

Note-calculation upon termination (termination)
employment contract with an employee (dismissal)
(Form No. T-61)

It is used to record and calculate due wages and other payments to an employee upon termination of an employment contract. Compiled by an employee of the personnel service or a person authorized by him. The calculation of due wages and other payments is made by an employee of the accounting department.

When calculating average earnings for compensation for unused vacation, as well as deductions for vacation used in advance, column 3 shows the total amount of payments accrued to the employee for the billing period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar (working) days, hours falling on hours worked in the billing period. The column "Number of hours of the billing period" is filled in when calculating the payment of compensation for unused vacation to an employee who has a summarized accounting of working time.

Acceptance act,
performed under a fixed-term employment contract,
imprisoned for the duration of certain work
(Form No. T-73)

It is used to register and record the acceptance and delivery of work performed by an employee under a fixed-term employment contract concluded for the duration of a certain work.

It is the basis for the final or phased calculation of the amounts of payment for the work performed.

It is compiled by the employee responsible for accepting the work performed, approved by the head of the organization or a person authorized by him and transferred to the accounting department for calculating and paying the amount due to the contractor.

Publication source:
"Bulletin of the Ministry of Labor of the Russian Federation", No. 5, 2004.

Decree of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment."

Published by Finansovaya Gazeta, N 13, 2004 (Resolution), Bulletin of the Ministry of Labor of the Russian Federation, N 5, 2004. According to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration. - Letter of the Ministry of Justice of the Russian Federation of March 15, 2004 N 07 / 2732-YUD ("Economics and Life", N 19, 2004; "Bulletin of the Ministry of Justice of the Russian Federation", N 5, 2004).

The beginning of the validity of the document - 03.04.2004. This document entered into force 10 days after the date of its official publication (published in "Financial newspaper" - 24.03.2004).

List of approved forms for personnel records:

• Form T-1 "Order (instruction) on hiring an employee",
• Form T-1a "Order (instruction) on the hiring of workers",
• Form T-2 "Employee's personal card",
• Form T-2GS (MS) "Personal card of a state (municipal) employee",
• Form T-3 "Staffing",
• Form T-4 "Record card of a scientific, scientific and pedagogical worker",
• Form T-5 "Order (instruction) on the transfer of an employee to another job",
• Form T-5a "Order (instruction) on the transfer of employees to another job",
• Form T-6 "Order (instruction) on granting leave to an employee",
• Form T-6a "Order (instruction) on granting leave to employees",
• Form T-7 "Vacation schedule",
• Form T-8 "Order (instruction) on the termination (termination) of an employment contract with an employee (dismissal)",
• Form T-8a "Order (instruction) on the termination (termination) of an employment contract with employees (dismissal)",
• Form T-9 "Order (instruction) on sending an employee on a business trip",
• Form T-9a "Order (instruction) on sending employees on a business trip",
• Form T-10 "Travel certificate",
• Form T-10a "Service assignment for sending on a business trip and a report on its implementation",
• Form T-11 "Order (instruction) on the promotion of an employee",
• Form T-11a "Order (instruction) on the promotion of employees."

List of approved forms for recording working hours and settlements with personnel for remuneration:

• Form T-12 "Time sheet and payroll calculation",
• Form T-13 "Time sheet",
• Form T-49 "Settlement and payroll",
• Form T-51 "Payroll",
• Form T-53 "Payroll",
• Form T-53a "Payroll Registration Journal",
• Form T-54 "Personal account", Form T-54a "Personal account (svt)",
• Form T-60 "Note-calculation on granting leave to an employee",
• Form T-61 "Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)",
• Form T-73 "Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work."

From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, the forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws(for example, cash documents) (information of the Ministry of Finance of Russia N PZ-10/2012).

Decree

dated January 05, 2004 N 1

On approval of unified forms of primary accounting

Letter from the Department of Justice
Russian Federation
of March 15, 2004 N 07/2732-YUD
deemed unneeded
in state registration

In order to implement the requirements of the Labor Code of the Russian Federation of December 30, 2001 N 197-FZ The State Committee of the Russian Federation on Statistics

decides:

1. Approve unified forms of primary accounting documentation for accounting of labor and its payment agreed with the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Labor and Social Development of the Russian Federation:

1.1. For personnel records:

N T-1 "Order (instruction) on hiring an employee", N T-1a "Order (instruction) on hiring employees", N T-2 "Employee's personal card", N T-2 GS (MS) "Personal card of a state (municipal) employee", N T-3 "Staffing", N T-4 "Record card of a scientific, scientific and pedagogical worker", N T-5 "Order (instruction) on the transfer of an employee to another job" , N T-5a "Order (instruction) on the transfer of employees to another job", N T-6 "Order (instruction) on the provision of leave to the employee", N T-6a "Order (instruction) on the provision of leave to employees", N T-7 "Vacation schedule", N T-8 "an employment contract with an employee (dismissal)", N T-8a "Order (instruction) on termination (termination) of an employment contract with employees (dismissal)", N T-9 " Order (instruction) on sending an employee on a business trip", N T-9a "Order (instruction) on sending employees on a business trip", N T-10 "Travel certificate", N T-10a "Service task for sending on a business trip and a report on its implementation), N T-11 "Order (instruction) on the promotion of the employee", N T-11a "Order (instruction) on the promotion of employees."

1.2. For accounting of working hours and settlements with personnel for remuneration:

N T-12 "Time sheet and payroll", N T-13 "Time sheet", N T-49 "Payroll", N T-51 "Payroll", N T-53 "Payroll", N T-53a "Journal of registration of payrolls", N T-54 "Personal account", N T-54a "Personal account (svt)", N T-60 "Note-calculation on granting leave to the employee" , N T-61 "Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)", N T-73 "Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain job."

2. Distribute unified forms of primary accounting documentation specified in clause 1.1. of this resolution, on organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, in clause 1.2. - on organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, except for budgetary institutions.

3. With the introduction of the unified forms of primary accounting documentation specified in paragraph 1 of this resolution, the unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated 06.04.2001 N 26, shall be recognized as invalid.

Chairman of the State Statistics Committee of Russia
V.L. Sokolin

Unified form N T-1

dated 05.01.2004 N 1

Unified form N T-1a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-2
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-2 GS (MS)
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-3
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-4
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-5
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-5a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-6
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-6a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-7
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-8
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-8a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-9
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-9a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-10
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-10a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-11
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-11a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-12
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-13
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-49
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-51
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-53
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-53a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-54
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-54a
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-60
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-61
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Unified form N T-73
Approved by the resolution of the State Statistics Committee of Russia
dated 05.01.2004 N 1

Instructions for the use and completion of primary accounting forms
documentation on the accounting of labor and its payment

1. Personnel accounting

Order (instruction) on hiring an employee
(Form N T-1)
Order (instruction) on hiring employees
(Form N T-1a)

They are used to register and record employees hired under an employment contract and are filled out: form N T-1 - for one employee, form N T-1a - for a group of employees. Compiled by the person responsible for admission, for all persons hired by the organization on the basis of a concluded employment contract.

When issuing an order (instruction) on hiring an employee (s) for work, the name of the structural unit, position (specialty, profession), probation period, if the employee is placed on a test when hiring, as well as the conditions for hiring and the nature of the upcoming work (according to part-time, in the order of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.). When concluding an employment contract with an employee (s) for an indefinite period, in the details "Date" (form N T-1) or "Period of work" (form N T-1a), the line (column) "to" is not filled.

An order (instruction) signed by the head of the organization or an authorized person is announced to the employee (s) against receipt. On the basis of an order (instruction), an employee of the personnel service makes an entry in the work book about hiring an employee and fills in the relevant information in a personal card (form N T-2 or N T-2GS (MS), and the employee’s personal account is opened in the accounting department (form N T-54 or N T-54a).

Employee's personal card
(Form N T-2)
Personal card of a state (municipal) employee
(form N T-2 GS (MS)

Filled in by an employee of the personnel service for persons hired on the basis of: an order (instruction) for employment (form N T-1 or N T-1a); passport or other identity document; work book or a document confirming the length of service; insurance certificate of state pension insurance; military registration documents - for those liable for military service and persons subject to conscription for military service; a document on education, qualifications or the availability of special knowledge - when applying for a job that requires special knowledge or special training, as well as information provided by the employee about himself. In some cases, taking into account the specifics of work in accordance with the current legislation of the Russian Federation, it may be necessary to present additional documents.

Personal card of a state (municipal) employee (form N T-2 GS (MS) is used to record persons holding state (municipal) public service positions.

When filling out item 5 "Knowledge of a foreign language" section 1 of the forms, the degree of knowledge of the language is indicated: "I speak fluently", "I read and can explain myself", "I read and translate with a dictionary".

Work experience (general, continuous, giving the right to a seniority bonus, giving the right to other benefits established in the organization, etc.) is calculated on the basis of entries in the work book and (or) other documents confirming the relevant length of service.

When information about an employee is changed, the relevant data is entered into his personal card, which is certified by the signature of an employee of the personnel service.

The main documents on the basis of which section II "Information on military registration" is filled out are:

a military ID (or a temporary certificate issued in exchange for a military ID) - for citizens who are in reserve;

certificate of a citizen subject to conscription for military service - for citizens subject to conscription for military service.

For citizens in reserve:

clause 3 "Composition (profile)" - filled in without abbreviation (for example, "command", "medical" or "soldiers", "sailors", etc.);

clause 4 "VUS full code designation" - the full designation is recorded (six digits, for example "021101" or six digits and an alphabetic character, for example, "113194А");

Clause 5 "Category of fitness for military service" - is written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limited fit for military service) or G (temporarily unfit for military service ). In the absence of entries in the corresponding paragraphs of the military ticket, category "A" is affixed;

in clause 7 "He is registered with the military" is filled in (with a simple pencil):

line a) - in cases where there is a mobilization order and (or) a stamp on the issuance and withdrawal of mobilization orders;

line b) - for citizens booked for the organization for the period of mobilization and for wartime.

For citizens subject to conscription for military service:

item 2 "Military rank" - the entry "subject to conscription" is made;

Clause 5 "Category of fitness for military service" - written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limited fit for military service), G (temporarily unfit for military service ) or D (unfit for military service). It is filled in on the basis of an entry in the certificate of a citizen subject to conscription for military service;

Filling in items not specifically specified in the Instructions is made on the basis of information from the listed documents.

In paragraph 8 of section II of the personal card of a citizen who has reached the age limit for being in the reserve, or a citizen called up unfit for military service for health reasons, a note is made in the free line "removed from military registration by age" or "removed from military registration by state health."

In the section "Employment, transfers to another job" with each entry made on the basis of an order (instruction) for employment (form N T-1 or N T-1a) and an order (instruction) for transfer to another job ( form N T-5), the administration is obliged to familiarize the employee against receipt in column 6 of the forms.

In the "Vacation" section, a record is kept of all types of vacations provided to the employee during the period of work in the organization.

The section "Additional information" is filled out for the completeness of accounting for information about employees studying in educational institutions, accounting for working disabled people, etc.

staffing
(Form N T-3)

It is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter (Regulations). The staff list contains a list of structural units, the names of positions, specialties, professions, indicating qualifications, information on the number of staff units.

When filling out column 4, the number of staff units for the relevant positions (professions), for which the content of an incomplete staff unit is provided for, taking into account the peculiarities of part-time work in accordance with the current legislation of the Russian Federation, is indicated in the appropriate shares, for example 0.25; 0.5; 2.75 etc.

In column 5 "Tariff rate (salary), etc." the monthly salary is indicated in ruble terms at the tariff rate (salary), tariff scale, percentage of revenue, share or percentage of profit, labor participation rate (KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in in accordance with the current legislation of the Russian Federation, collective agreements, labor contracts, agreements in the local regulations of the organization.

Columns 6-8 "Additional allowances" show incentive and compensatory payments (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, allowances for a scientific degree, etc.), as well as those introduced at the discretion of the organization (for example, related to the regime or working conditions).

If it is impossible for the organization to fill in columns 5-9 in ruble terms due to the use of other wage systems (tariff-free, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measurement (for example, in percentages, coefficients, etc. .)

Approved by an order (instruction) signed by the head of the organization or a person authorized by him.

Registration card of a scientific, scientific and pedagogical worker
(Form N T-4)

It is used in scientific, research, research and production, educational and other institutions and organizations operating in the field of education, science and technology, to account for scientists.

It is filled in by an employee of the personnel service on the basis of the relevant documents (diploma of a doctor of science and candidate of science, certificate of associate professor and professor, etc.), as well as information provided by the employee about himself.

Clause 4 "Postgraduate professional education" indicates the name of the organization (institution) in which (by which) the postgraduate, postgraduate, doctoral studies were completed, the date of its completion, as well as the number, series and date of issue of the corresponding certificate.

Clause 5 "Academic degree" is filled in on the basis of the submitted documents (diplomas), including information about the branch of science and the specialty of scientists.

In paragraph 6 "Academic rank" information about the academic rank of a professor and senior researcher in the specialty (for scientists), associate professor and professor in the department (for scientific and pedagogical workers) is filled in on the basis of the corresponding certificate.

For each scientific and scientific-pedagogical worker, a personal worker card (form N T-2) is also maintained.

Order (instruction) on the transfer of an employee to another job
(Form N T-5)
Order (instruction) on the transfer of employees to another job
(Form N T-5a)

They are used to register and record the transfer of an employee (s) to another job in the same organization or to another location together with the organization.

They are filled in by an employee of the personnel service, taking into account the written consent of the employee, signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt. In the event that an employment contract with an employee was not concluded (the employee was hired before 10/06/92) and his employment was issued by order, when filling out the unified form N T-5 "Order (instruction) to transfer the employee to another job" on the line "Reason" indicates the specific documents on the basis of which the employee will be transferred to another job (application, medical report, memo, etc.), and the "Change to the employment contract" requisite is not filled out. On the basis of an order (instruction) to transfer to another job, notes are made in the employee’s personal card (form N T-2 or N T-2GS (MS), personal account (form N T-54 or N T-54a), an appropriate entry is made in the workbook.

Order (instruction) on granting leave to an employee
(Form N T-6)
Order (instruction) on granting leave to employees
(Form N T-6a)

They are used for registration and accounting of holidays provided to the employee (s) in accordance with the law, the collective agreement, local regulations of the organization, and the employment contract.

They are drawn up by an employee of the personnel service or a person authorized by him, signed by the head of the organization or a person authorized by him, declared to the employee against receipt. Based on the order (instruction) on granting leave, marks are made in a personal card (form N T-2 or N T-2GS (MS), personal account (form N T-54 or N T-54a) and the calculation of wages due for vacation, in the form N T-60 "Note - calculation on the provision of leave to the employee."

Vacation schedule
(Form N T-7)

It is used to reflect information about the time of distribution of annual paid holidays for employees of all structural divisions of the organization for the calendar year by months. Holiday schedule - summary schedule. When compiling it, the provisions of the current legislation of the Russian Federation, the specifics of the organization's activities and the wishes of employees are taken into account.

The vacation schedule is signed by the head of the personnel service and approved by the head of the organization or a person authorized by him, taking into account the reasoned opinion of the elected trade union body (if there is one) of this organization on the order in which paid holidays are granted.

When the vacation period is postponed to another time, with the consent of the employee and the head of the structural unit, appropriate changes are made to the vacation schedule with the permission of the person who approved the schedule or a person authorized by him to do so. The transfer of vacation is carried out in the manner prescribed by the legislation of the Russian Federation, on the basis of a document drawn up in any form.

Order (instruction) on termination (termination)
employment contract with an employee (dismissal)
(Form N T-8)

Order (instruction) on termination (termination)
employment contract with employees (dismissal)
(Form N T-8a)

They are used to register and record the dismissal of an employee (s). They are drawn up by an employee of the personnel service, signed by the head of the organization or a person authorized by him, declared to the employee (s) against receipt in the manner established by the legislation of the Russian Federation.

In the line (column) of forms N T-8 and T-8a "The basis for termination (termination) of the employment contract (dismissal)" an entry is made in strict accordance with the wording of the current legislation of the Russian Federation with reference to the relevant article. In the line (column) "Document, number, and date" a reference is made to the document on the basis of which the order is prepared and the employment contract is terminated, indicating its date and number (employee's statement, medical report, memo, summons to the military registration and enlistment office and other documents ).

Upon dismissal of a financially responsible person, a document confirming the absence of material claims against the employee is attached to the order (instruction).

When terminating an employment contract at the initiative of the employer in cases specified by the current legislation of the Russian Federation, a reasoned opinion of the elected trade union body (if the latter is available) is attached in writing to the order (instruction) on termination (termination) of the employment contract with the employee (s) this organization.

On the basis of an order (instruction) to terminate (terminate) an employment contract with an employee (s) (dismissal), an entry is made in a personal card (form N T-2 or N T-2GS (MS), personal account (form N T-54 or N T-54a), work book, a settlement is made with the employee in the form N T-61 "Note-calculation upon termination (cancellation) of the employment contract with the employee (dismissal)".

Order (instruction) on sending an employee on a business trip
(Form N T-9)
Order (instruction) on sending employees on a business trip
(Form N T-9a)

They are used to register and record the direction of the employee (s) on a business trip (s). Filled in by an employee of the personnel service on the basis of a job assignment, signed by the head of the organization or a person authorized by him. The order to send on a business trip indicates the surname (s) and initials, structural unit, position (specialty, profession) of the business traveler (s), as well as the purpose, time and place (s) of the business trip.

If necessary, sources of payment for travel expenses, other conditions for sending on a business trip are indicated.

Travel certificate
(Form N T-10)

It is a document certifying the time spent on a business trip (the time of arrival at the point (s) of destination and the time of departure from it (them).

At each destination, arrival and departure times are stamped and signed and stamped by the responsible official.

Issued in one copy by an employee of the personnel service on the basis of an order (instruction) on sending on a business trip (form N T-9).

After returning from a business trip to the organization, the employee (accountable person) draws up an advance report (Form N AO-1) with documents confirming the expenses incurred.

Job assignment for a business trip
and progress report
(Form N T-10a)

It is used for registration and accounting of a job assignment for sending on a business trip, as well as a report on its implementation.

The job assignment is signed by the head of the structural unit in which the posted worker works. It is approved by the head of the organization or a person authorized by him and transferred to the personnel service for issuing an order (instruction) on sending on a business trip (form N T-9 or N T-9a).

An employee who has arrived from a business trip draws up a brief report on the work performed during the business trip, which is agreed with the head of the structural unit and submitted to the accounting department along with a travel certificate (form N T-10) and an advance report (form N AO-1).

Order (instruction) on the promotion of an employee
(Form N T-11)
Order (instruction) on the promotion of employees
(Form N T-11a)

They are used to design and record rewards for success in work.

Compiled on the basis of the presentation of the head of the structural unit of the organization in which the employee works.

Signed by the head of the organization or a person authorized by him, announced to the employee (s) against receipt. Based on the order (instruction), a corresponding entry is made in the employee's personal card (form N T-2 or N T-2GS (MS) and the work book of the employee.

When registering all types of incentives, except for monetary rewards (bonuses), it is allowed to exclude from the form N T-11 "Order (instruction) on employee incentives" details "in the amount of _____ rubles _____ kopecks".

2. According to the accounting of working hours and settlements with personnel for wages

Timesheet and payroll
(Form N T-12)
Time sheet
(Form N T-13)

They are used to record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance with the established working hours by employees, to obtain data on hours worked, to calculate wages, and also to draw up statistical reporting on labor. With separate accounting of working time and settlement with personnel for remuneration, it is allowed to use section 1. "Accounting for working hours" of the timesheet in the form N T-12 as an independent document without filling in section 2. "Settlement with personnel for remuneration". Form N T-13 is used to record working time.

They are drawn up in one copy by an authorized person, signed by the head of the structural unit, an employee of the personnel service, transferred to the accounting department.

Notes in the Time Sheet about the reasons for absenteeism, part-time work or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. state or public duties, a written warning of downtime, a statement of part-time employment, a written consent of the employee to work overtime in cases established by law, etc.).

To reflect the daily cost of working time per month for each employee in the time sheet, the following is allocated:

in the form N T-12 (columns 4, 6) - two lines;

in the form N T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In forms N T-12 and N T-13 (in columns 4, 6), the top line is used to mark the symbols (codes) of working time costs, and the bottom line is used to record the duration of worked or unworked time (in hours, minutes) according to the corresponding working time codes for each date. If necessary, it is allowed to increase the number of columns for affixing additional details on the working hours, for example, the start and end time of work in conditions other than normal.

When filling out columns 5 and 7 of the time sheet in the form N T-12, the number of days worked is entered in the upper lines, and the number of hours worked by each employee during the accounting period is indicated in the lower lines.

The costs of working time are taken into account in the Timesheet either by the method of continuous registration of attendances and absences from work, or by registering only deviations (absences, lateness, overtime hours, etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, leave in connection with training, time for performing state or public duties, etc.), only codes symbols, and the columns in the bottom line remain empty.

When compiling a time sheet in form N T-12 in section 2, columns 18-22 are filled in for one type of payment and corresponding account for all employees, and columns from 18-34 are filled in when calculating different types of payment and corresponding accounts for each employee.

Form N-T-13 "Time sheet" is used for automated processing of credentials. When compiling a time sheet in form N T-13:

when recording credentials for payroll for only one type of payment and a corresponding account common to all employees included in the Time Sheet, the details "type of payment code", "corresponding account" are filled in above the table with columns 7-9 and column 9 without filling in columns 7 and 8.

when recording credentials, for payroll for several (from two to four) types of payment and corresponding accounts, columns 7-9 are filled in. An additional block with identical column numbers is provided for filling in data on types of payment if their number exceeds four.

Timesheet forms in the form of N T-13 with partially completed details can be made using computer technology. These details include: structural unit, last name, first name, patronymic, position (specialty, profession), personnel number, etc. - that is, the data contained in the directories of conditionally permanent information of the organization. In this case, the form of the time sheet changes in accordance with the accepted technology for processing credentials.

The symbols of worked and unworked hours, presented on the title page of form N T-12, are also used when filling out the time sheet in form N T-13.

Settlement and payroll
(Form N T-49)
Payslip
(form N T-51)
Payment statement
(form N T-53)

They are used to calculate and pay wages to employees of the organization.

When applying the payroll in the form N T-49, other settlement and payment documents in the forms N T-51 and T-53 are not drawn up.

For employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.

Statements are compiled in one copy in the accounting department.

Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents for accounting for output, hours actually worked and other documents.

In the columns "Accrued" the amounts are entered by types of payments from the payroll, as well as other income in the form of various social and material benefits provided to the employee, paid at the expense of the organization's profit and subject to inclusion in the tax base. At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.

The title page of the payroll (form N T-49) and payroll (form N T-53) indicates the total amount payable. The permission to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.

In the payroll (form N T-49) and payroll (form N T-53), after the expiration of the payment period, against the names of employees who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, in the note column "of form N T-53, the number of the submitted document is indicated.

At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expenditure cash warrant is drawn up (Form N KO-2), the number and date of which are entered on the last page of the payroll.

In the payrolls compiled on computer media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.

Payroll journal
(Form N T-53a)

It is used to record and register payrolls for payments made to employees of the organization.

Managed by an accountant.

personal account
(form N T-54)
Personal account (svt)
(Form N T-54a)

They are used to reflect monthly information about wages paid to an employee during a calendar year.

To be completed by an accountant.

Form N T-54 is used to record all types of accruals and deductions from the employee's wages on the basis of primary documents for accounting for output and work performed, hours worked and documents for various types of payment.

Form N T-54a is used in the automated processing of accounting data by means of computer technology (svt) using special programs and contains semi-permanent details necessary for calculating wages. A copy of the printout of the payslip containing data on the components of wages, the amount and grounds for deductions made, the total amount of money payable, is invested (pasted) monthly in the employee's personal account on paper. On the back of the form or slip sheet, a breakdown of the codes (according to the coding system adopted by the organization) of various types of payments and deductions is given.

Note-calculation on the provision of leave to the employee
(Form N T-60)

It is used to calculate the wages and other payments due to the employee when he is granted annual paid or other leave.

When calculating the average earnings for vacation pay, column 3 shows the total amount of payments accrued to the employee for the billing period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar days, hours per hour worked in the billing period. The column "Number of hours of the billing period" is filled in when calculating vacation pay for an employee who has a summarized accounting of working time.

Note-calculation upon termination (termination) of an employment contract with an employee (dismissal)
(form N T-61)

It is used to record and calculate due wages and other payments to an employee upon termination of an employment contract. Compiled by an employee of the personnel service or a person authorized by him. The calculation of due wages and other payments is made by an employee of the accounting department.

When calculating average earnings for payment of compensation for unused vacation, as well as deductions for vacation used in advance, column 3 shows the total amount of payments accrued to the employee for the billing period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar (working) days, hours falling on hours worked in the billing period. The column "Number of hours of the billing period" is filled in when calculating the payment of compensation for unused vacation to an employee who has a summarized accounting of working time.

Acceptance act,
performed under a fixed-term employment contract,
imprisoned for the duration of certain work
(form N T-73)

It is used to register and record the acceptance and delivery of work performed by an employee under a fixed-term employment contract, included for the duration of a certain work.

It is the basis for the final or phased calculation of the amounts of payment for the work performed.

It is compiled by the employee responsible for accepting the work performed, approved by the head of the organization or a person authorized by him and transferred to the accounting department for calculating and paying the amount due to the contractor.

The Decree approves unified forms of primary accounting documentation for accounting for labor and its payment.

According to personnel records: N T-1 "Order (instruction) on hiring an employee", N T-1a "Order (instruction) on hiring employees, N T-2 "Personal card of an employee", T-2GS (MS ) "Personal card of a state (municipal) employee", N T-3 "Staffing", N T-4 "Record card of a scientific, scientific and pedagogical worker", N T-5 "Order (instruction) on the transfer of an employee to another job ", N T-5a "Order (instruction) on the transfer of employees to another job", N T-6 "Order (instruction) on the provision of leave to the employee", N T-6a "Order (instruction) on the provision of leave to employees", N T-7 "Vacation schedule", N T-8 "Order (order) on the termination (termination) of the employment contract with the employee (dismissal)", N T-8a "Order (order) on the termination (termination) of the employment contract with employees ( dismissal)", N T-9 "Order (instruction) on sending an employee on a business trip", N T-9a Order (instruction) on sending employees on a business trip", N T-10 "Travel certificate", N T-10a "Service task for sending on a business trip and a report on its implementation", N T-11 "Order (instruction) on the promotion of an employee", N T-11a "Order (instruction) on the promotion of employees".

According to the accounting of working time and settlements with personnel for remuneration: N T-12 "Time sheet and payroll", N T-13 "Time sheet", N T-49 "Payroll", N T-51 "Payroll", N T-53 "Payroll", N T-53a "Journal of registration of payrolls", N T-54 "Personal account", N T-54a "Personal account (svt)", N T-60 "Note-calculation on granting leave to the employee", N T-61 "Note-calculation upon termination (termination of the employment contract with the employee (dismissal), N T-73" Act on the acceptance of work performed under a fixed-term employment contract concluded during the performance of a particular task.

The Decree also provides instructions on the application and filling out forms of primary accounting documentation for accounting for labor and its payment.

Unified forms of primary accounting documentation for personnel records apply to organizations, regardless of the form of ownership, operating in the territory of the Russian Federation; for accounting of working time and settlements with personnel for wages - for organizations, regardless of the form of ownership, operating in the territory of the Russian Federation, except for budgetary institutions.

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