Заполнение табеля учета рабочего времени
- Как заполнять табель учёта рабочего времени? v
- Формы отчетности v
- Порядок заполнения v
- Задайте вопрос юристу > бесплатная консультация v
Как заполнять табель учёта рабочего времени?
С целью создания единой формы отчётности при организации учёта рабочего времени на предприятиях, установленного на основании Трудового кодекса Российской Федерации, был разработан и утверждён «Табель учёта рабочего времени».
Он является первичной формой отчётности, по контролю над соблюдением режима рабочего времени, в соответствии с внутренним распорядком предприятия, организации и руководствуясь положениями Трудового кодекса РФ.
Формы отчетности
Государственным комитетом статистики РФ утверждены две формы отчётности:
- Форма № Т-12. Универсальный вариант формы отчётности. Имеет два раздела. Первый предназначен, непосредственно, для учёта рабочего времени сотрудников. Во втором разделе отражаются расчёты оплаты сотрудников. На небольших предприятиях, как правило, учёт рабочего времени и расчёты заработной платы ведётся раздельно. В таких случаях предусмотрено заполнение только первого раздела формы № Т-12.
- Форма № Т-13. Используется только в том случае, если производственное предприятие или организация оснащена автоматическими системами контроля, фиксирующими присутствия сотрудников на своих рабочих местах. Все полученные результаты заносятся в компьютерную базу данных, откуда и производится распечатка уже заполненной формы № Т-13.
Лицо, ответственное за ведение табеля учёта рабочего времени, назначается руководителем предприятия или организации либо работодателем.
В связи с необходимостью сокращения неэффективных расходов, существующая прежде должность табельщика, на большинстве предприятий, была выведена за штат. Сейчас ведение табеля возложено на непосредственных руководителей структурных подразделений.
В отдельных случаях этим занимаются специалисты отделов кадров или бухгалтерские работники. В случае если это напрямую не прописано в трудовом договоре и не содержится в должной инструкции, то работодатель обязан, при возложении дополнительных обязанностей, связанных с ведением табеля учёта рабочего времени, на сотрудника, оформить это приказом.
Порядок заполнения
Порядок заполнения следующий. После указания наименования самой организации и структурного подразделения, проставляется номер текущего документа и дата его составления. Указывается начало и конец отчётного периода.
Далее, в таблицу, отдельно по каждому сотруднику структурного подразделения, как отмечалось выше, в алфавитном порядке прописывается:
- порядковый номер;
- фамилия, инициалы, занимаемая должность;
- индивидуальный табельный номер.
В следующей графе таблицы, напротив каждого сотрудника, имеется две строки, соответствующие календарным дням. В них ставятся отметки о присутствии, или отсутствии сотрудника, количестве фактически отработанного времени.
В верхней строке, согласно кодам, представленным на бланке отчётности, ставится буквенное или цифровое значение рабочего времени.
В нижней строке отмечается количество часов. Проставляется итоговый результат за отчётный период.
Если на предприятии практикуется авансирование, заполняются поля с промежуточными результатами. За фактически отработанное время.
Делаются отметки о причинах отсутствия на работе. Документ заверяется сотрудником, ответственным за составление табеля, руководителем подразделения и сотрудником отдела кадров. После этого документ передаётся в бухгалтерию.
Для удобства, все коды, использующиеся при фиксации учёта времени, представлены в верхней части бланка формы отчётности Т-12. При заполнении табеля, могут быть использованы как буквенные, так и числовые коды.
При заполнении формы отчётности следует учитывать, что существует два метода учёта:
- Первый заключается в регистрации присутствия или отсутствия на рабочем месте за указанный период;
- Второй подразумевает регистрацию только различных отклонений (опоздание, отсутствие). Это удобно при учёте рабочего времени сотрудников, чья заработная плата не привязана к количеству отработанного времени.
Исправление документа возможно в случае возникновения нестандартных ситуаций (болезнь, отпуск за свой счёт, работа в праздники). До выяснения обстоятельств, повлекших отсутствие на рабочем месте, в соответствующих ячейках делается предварительная запись, согласно установленному коду.
Итоговое заполнение табеля производится согласно представленным документам, подтверждающих причины возникших ситуаций и на этом основании, в соответствующих ячейках календарного месяца, проставляется соответствующий код.
Допускается исправление кода, если сотрудник отсутствует на рабочем месте, но при этом уведомил руководителя о своём отсутствии и указал причину отсутствия.
Табель сдаётся в бухгалтерию или два раза в месяц, если производится выплата аванса за отработанное время, или по окончании календарного месяца. На основании представленного табеля учёта рабочего времени, сотрудниками бухгалтерии осуществляется расчёт заработной платы каждого из сотрудников.
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Howdy! This post could not be written any better! Reading through this post reminds me of my previous roommate! He constantly kept preaching about this. I’ll send this article to him. Fairly certain he’s going to have a good read. Many thanks for sharing!
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