1. Personnel accounting
Order (order) on hiring an employee
(form N T-1)
Order (order)
on hiring workers
(form N T-1a)
They are used for registration and accounting of hired workers under an employment contract and are filled out: Form N T-1 - for one employee, Form N T-1a - for a group of workers. Compiled by the person responsible for the admission for all persons hired by the organization on the basis of a labor agreement.
When issuing an order (order) on hiring an employee (s) for work, the name of the structural unit, position (specialty, profession), test period, if the employee is tested for employment, as well as the conditions for hiring and the nature of the work to be done (for 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 the 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) "by" is not filled out.
An order (order) signed by the head of the organization or an authorized person is announced to the employee (s) against receipt. Based on the order (s), the personnel officer makes an entry in the workbook about the employee’s hiring and fill out the relevant information in a personal card (form N T-2 or N T-2GS (MS), and the personal account of the employee is opened in accounting (form N T-54 or N T-54a).
Employee personal card
(form N T-2)
Personal card of a state (municipal) employee
(Form N T-2GS (MS))
They are filled in by the personnel officer for the persons hired on the basis of: an order (order) on hiring (form N T-1 or N T-1a); passport or other identification document; a work book or a document confirming the seniority; certificate of state pension insurance; military registration documents - for persons liable for military service and persons subject to conscription; a document on education, on qualification or the availability of special knowledge - upon entering a job that requires special knowledge or special training, as well as information communicated by the employee. 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 submit additional documents.
A personal card of a state (municipal) employee (Form N T-2GS (MS) is used to record persons who fill state (municipal) posts in the civil service.
When completing paragraph 5 "Knowledge of a foreign language" of 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 an allowance for long service, 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 changing the information about the employee, the relevant data is entered in his personal card, which is certified by the signature of the employee of the personnel service.
The main documents on the basis of which section II "Information on military registration" is filled out are:
military card (or temporary certificate issued in exchange for a military card) - for citizens who are in stock;
certificate of a citizen to be drafted for military service - for citizens to be drafted for military service.
For citizens in stock:
p. 3 "Composition (profile)" - filled without reduction (for example, "command", "medical" or "soldiers", "sailors", etc.);
section 4, "Full code designation of the VUS" - the full designation is written (six digits, for example, "021101" or six digits and an alphabetic character, for example, "113194A");
p. 5 "Category of fitness for military service" - is written in letters: A (fit for military service), B (fit for military service with minor restrictions), B (limited fit for military service) or D (temporarily unfit for military service ) In the absence of entries in the corresponding paragraphs of the military card, category "A" is affixed;
in paragraph 7, "It is registered with the military" is filled out (with a simple pencil):
line a) - in cases where there is a mobilization order and (or) a stamp on the issuance and seizure of mobilization orders;
line b) - for citizens booked for the organization for the period of mobilization and for wartime.
For citizens to be drafted for military service:
clause 2 "Military rank" - a record is made "to be drafted";
p. 5 "Category of fitness for military service" - is written in letters: A (fit for military service), B (fit for military service with minor restrictions), B (limited fit for military service), D (temporarily unfit for military service ) or D (not suitable for military service). It is filled out on the basis of an entry in the certificate of a citizen to be drafted for military service;
Filling out items specially not specified in the Instruction is made on the basis of information from the listed documents.
In clause 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 is deemed unfit for military service due to health reasons, the free line makes the note “removed from military registration by age” or “removed from military registration as health. "
In the section "Admission to work, transfers to another job" with each entry made on the basis of the order (order) to hire (form N T-1 or N T-1a) and the order (order) to transfer to another job ( form N T-5), the administration is obliged to familiarize the employee against receipt in column 6 of the form.
In the "Vacation" section, all types of vacations provided to the employee during the period of work in the organization are kept records.
The section "Additional Information" is filled in for 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 (Regulation). The staff list contains a list of structural units, job titles, specialties, professions with qualifications, information about the number of staff units.
When filling in column 4, the number of staff units for the respective posts (professions), for which the content of an incomplete staff unit is provided taking into account the peculiarities of part-time work in accordance with the current legislation of the Russian Federation, is indicated in 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 wage system adopted by the organization in compliance with the current legislation of the Russian Federation, collective agreements, labor agreements, agreements and local regulatory acts of the organization.
Columns 6-8 “Add-ons” show incentive and compensation payments (bonuses, allowances, supplements, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, academic allowances, etc.), as well as those entered 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 column 5-9 in ruble terms due to the use of other wage systems (non-tariff, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measure (for example, in percent, ratios, etc. .)
Approved by order (decree) signed by the head of the organization or authorized by him person.
Changes to the staffing table are made in accordance with the order (decree) of the head of the organization or a person authorized by him.
Registration card
scientific, scientific and pedagogical worker (form N T-4)
It is used in scientific, research, scientific and industrial, educational and other institutions and organizations engaged in activities in the field of education, science and technology, for accounting of scientific workers.
It is filled in by the employee of the personnel service on the basis of the relevant documents (diploma of Doctor of Sciences and Candidate of Sciences, certificate of assistant professor and professor, etc.), as well as information communicated by the employee.
In paragraph 4 "Postgraduate professional education" the name of the organization (institution) is indicated, in which (which) graduate school, postgraduate study, doctoral studies, the date of graduation, as well as the number, series and date of issue of the corresponding certificate were completed.
Clause 5 "Academic degree" is filled out on the basis of the submitted documents (diplomas), including information on the branch of science and the specialty of scientists.
In paragraph 6, "Academic title", information about the academic title of professor and senior researcher in the specialty (for researchers), associate professor and professor in the department (for scientific and pedagogical workers) are filled out on the basis of the corresponding certificate.
For each scientific and scientific-pedagogical worker is also a personal employee card (form N T-2).
Order (order) on transferring an employee to another job
(form N T-5)
Order (order) on transferring employees to another job
(form N T-5a)
They are used to formalize and record the transfer of employee (s) to another job in the same organization or to another locality together with the organization.
They are filled in by the 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, are announced to the employee (s) against receipt. In the event that an employment contract with the employee has not been concluded (the employee was hired before 10/06/92) and his employment is formalized by filling out the uniform form N T-5 "Order (order) on transferring the employee to another job" on the line “Basis” indicates specific documents on the basis of which the employee will be transferred to another job (application, medical report, memo, etc.), and the requisite “Change to an employment contract” is not filled out. On the basis of the order (order) to transfer to another job, notes are made in the personal card of the employee (form N T-2 or N T-2GS (MS), personal account (form N T-54 or N T-54a), the corresponding entry is made in the work book.
Order (order) on the provision of leave to the employee
(form N T-6)
Order (order) on the provision of leave to employees
(form N T-6a)
They are used for registration and accounting of vacations provided to the employee (s) in accordance with the legislation, the collective agreement, local regulatory acts of the organization, and the employment contract.
They are drawn up by a personnel officer or a person authorized by him for this, signed by the head of the organization or a person authorized by him, are announced to the employee against receipt. On the basis of the order (order) on the provision of 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 payroll due for leave, in the form N T-60 "Note - calculation of the provision of leave to the employee."
Vacation schedule
(form N T-7)
It is used to reflect information about the time distribution of annual paid leave of employees of all structural divisions of the organization for a calendar year by month. Vacation 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 department and approved by the head of the organization or a person authorized by him on this basis, taking into account the motivated opinion of the elected trade union body (if any) of this organization on the priority for the provision of paid leave.
When the vacation period is postponed to another time with the consent of the employee and the head of the structural unit, the vacation schedule is amended accordingly with the permission of the person who approved the schedule or the person authorized by him. 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 (order) on the termination (termination) of the employment contract with the employee (dismissal)
(form N T-8)
Order (order) on the termination (termination) of an employment contract with employees (dismissal)
(form N T-8a)
They are used to formalize and record the dismissal of the employee (s). Drawn up by a human resources employee, signed by the head of the organization or a person authorized by him for this, announced 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 "Grounds for termination (termination) of the employment contract (dismissal)", an entry is made in exact accordance with the wording of the current legislation of the Russian Federation with reference to the corresponding 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 indicated with its date and number (statement of the employee, medical report, memo, summons to the military enlistment office and other documents) .
When a materially responsible person is dismissed, an order (order) shall be accompanied by a document confirming the absence of material claims against the employee.
In case of termination of the employment contract at the initiative of the employer in cases determined by the current legislation of the Russian Federation, a motivated opinion of the elected trade union body (in the presence of the latter) shall be attached in writing to the order (order) to terminate (terminate) the labor contract with the employee (s) (dismissal) this organization.
Based on the order (order) on the termination (termination) of the employment contract with the 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), the work book, the calculation is made with the employee in the form of N T-61 "Note-calculation upon termination (termination) of the labor contract with the employee (dismissal)".
Order (order) on the direction of the employee on a business trip
(form N T-9)
Order (order) on sending employees on a business trip
(form N T-9a)
They are used to process and record the direction of the employee (s) on a business trip (s). They are filled in by the personnel officer on the basis of the job assignment, signed by the head of the organization or a person authorized by him. The order to send on a business trip shall indicate the name (s) and initials, structural unit, position (specialty, profession) of the traveled person (s), as well as the purpose, time and place (s) of the business trip.
If necessary, the sources of payment of the amount of travel expenses, other conditions for sending on a trip are indicated.
Travel ID
(form N T-10)
It is a document certifying the time spent on a business trip (time of arrival at destination point (s) and time of departure from it (them).
At each destination, notes are made about the time of arrival and departure, which are certified by the signature of the responsible official and the seal.
It is written out in one copy by the personnel officer on the basis of an order (order) on sending him on a business trip (form N T-9).
After returning from a business trip to the organization, the employee (accountable person) prepares an advance report (form N AO-1) with the application of documents confirming the expenses incurred.
A task for sending on a business trip and a report on its implementation
(form N T-10a)
It is used to design and record a job assignment for sending on a business trip, as well as a report on its implementation.
Job assignment signed by the head of the structural unit in which the employee is traveling. It is approved by the head of the organization or a person authorized by him for this and transferred to the personnel service for issuing an order (order) on sending him on a business trip (form N T-9 or N T-9a).
An employee arriving from a business trip compiles a brief report on the work performed during the business trip period, 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 (decree) on the promotion of the employee
(form N T-11)
Order (decree) on the promotion of employees
(form N T-11a)
They are used to design and record incentives for success in work.
Compiled on the basis of the submission of the head of the structural unit of the organization in which the employee works.
They are signed by the head of the organization or a person authorized by him for this, announced to the employee (s) against receipt. Based on the order (s), a corresponding entry is made in the employee’s personal card (form N T-2 or N T-2GS (MS) and the employee’s work book.
When registering all types of incentives, except for monetary rewards (bonuses), an exception is allowed from form N T-11 "Order (order) on the reward of the employee" requisite "in the amount of ______ rubles _____ kop.".
2. By accounting for working hours and settlements with staff for remuneration
Report card of working hours and payroll calculation
(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 by employees with the established working hours, to obtain data on hours worked, payroll, and also to compile statistical reports on labor. When separately keeping records of working hours and calculating with staff on remuneration, the application of section I is allowed. "Accounting for working time" timesheet in the form N T-12 as an independent document without filling out section 2. "Calculation with staff on remuneration." Form N T-13 is used to record working hours.
Drawn up in one copy by an authorized person, signed by the head of the structural unit, human resources officer, transferred to accounting.
Marks in the Report card on the reasons for absenteeism, work in part-time work or outside the normal working hours at the initiative of the employee or employer, shortened working hours, etc. are made on the basis of duly executed documents (certificate of incapacity for work state or public duties, a written warning about a downtime, a part-time application, a written consent of an employee to work overtime in uchayah established by the legislation and so on.).
To reflect the daily costs of working time per month for each employee in the time sheet are allocated:
in the form of 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 the costs of working time, and the bottom line is used to record the duration of worked or unworked time (in hours, minutes) according to the corresponding codes of expenses of working hours for each date. If necessary, it is allowed to increase the number of columns for affixing additional details according to the regime of working time, for example, the time of beginning and end of work under conditions other than normal.
When filling in columns 5 and 7 of the time sheet in the form N T-12, the number of days worked is shown in the upper lines, and the number of hours worked by each employee for the accounting period in the lower lines.
The costs of working time are taken into account in the Report Card either by the method of continuous registration of appearances and absenteeism, or by recording only deviations (absenteeism, lateness, overtime, etc.). When reflecting absenteeism for work recorded in days (vacation, days of temporary incapacity for work, business trips, vacation in connection with training, time of fulfillment of state or public duties, etc.), only codes are entered in the Table in the upper line in the columns symbols, and in the bottom line the columns remain empty.
When compiling a time sheet according to form N T-12 in Section 2, columns 18-22 are filled in for one type of wage and an offsetting account, and when calculating different types of wages and offsetting accounts for each employee, columns 18-34 are filled in.
Form N T-13 "Time Sheet" is used for automated processing of credentials. When compiling a time sheet in the form of N T-13:
when recording credentials for payroll for only one type of payment and an offsetting account common to all employees included in the Table, the details are filled "wage type code", "offsetting account" above the table with columns 7-9 and column 9 without filling columns 7 and 8.
when recording credentials for payroll for several (from two to four) types of payment and offsetting accounts, columns 7-9 are filled out. An additional block with identical graph numbers is provided for filling in data on types of payment, if their number exceeds four.
Forms of a time sheet in the form of N T-13 with partially filled in details can be made using computer technology. Such details include: structural unit, last name, first name, patronymic, position (specialty, profession), personnel number, etc. - that is, data contained in directories of conditionally permanent information of the organization. In this case, the form of the time sheet changes in accordance with the adopted technology for processing credentials.
The symbols of worked and unworked time, presented on the title page of form N T-12, are also used when filling out the time sheet according to 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 according to form N T-49, other settlement and payment documents according to forms N T-51 and T-53 are not compiled.
For employees receiving wages using payment cards, only a payroll is compiled, and a payroll and payroll are not drawn up.
Sheets are compiled in a single copy in accounting.
Payroll (forms N T-49 and N T-51) is based on the data of primary documents for the accounting of production, actual hours worked and other documents.
In the columns “Accrued” sums are indicated for the 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 to be included in the tax base. At the same time, all deductions from the amount of wages are calculated and the amount payable to the employee is determined.
On the cover page of the payroll (form N T-49) and payroll (form N T-53) the total amount payable is indicated. 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) upon the expiration of the payment period, the names “Deposited” are made in columns 23 and 5, respectively, against the names of employees who have not received wages. If necessary, in the column "Note" of form N T-53 the number of the presented document is indicated.
At the end of the payroll, after the last entry, a summary line is made for putting down the total amount of the payroll. An expense cash warrant is drawn up for the issued wage amount (form N KO-2), the number and date of which are put on the last page of the payroll.
In the settlement statements compiled on computer-based information carriers, the composition of the details and their location are determined depending on the adopted information processing technology. Moreover, the form of the document should contain all the details of a unified form.
Payroll Log
(form N T-53a)
It is used for accounting and registration of payrolls on payments made to employees of the organization.
It is conducted by an accounting employee.
Personal account
(form N T-54)
Personal account (swt)
(form N T-54a)
They are used for monthly reporting of information on wages paid to an employee during a calendar year.
Fill out by an accounting employee.
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 production and work performed, hours worked and documents for various types of wages.
Form N T-54a is used for automated processing of credentials by means of computer technology (SWT) using special programs and contains conditionally constant details necessary for payroll calculation. A copy of the printout of the pay slip containing data on the components of the salary, the size and basis of the deductions made, on the total amount of money payable, is deposited (pasted) monthly in the personal account of the employee on paper. On the reverse side of the form or in the insert sheet is given the decryption of codes (according to the coding system adopted by the organization) of various types of payments and deductions.
Note-calculation on the provision of leave to the employee
(form N T-60)
It is used to calculate the salary due to the employee and other payments when providing him with 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 calculation period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar days, hours per working hours in the billing period. The column "Number of hours of the billing period" is filled in when calculating the payment of vacation to an employee who has a cumulative record 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 the employee upon termination of the employment contract. It is compiled by a human resources officer or a person authorized by him. The calculation of salaries and other payments is made by an accounting employee.
When calculating the average earnings for the payment of compensation for unused vacation, as well as withholding for the vacation used in advance, column 3 shows the total amount of payments accrued to the employee for the calculation period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar (working) days, hours per working hours 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 cumulative record of working time.
Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work
(form N T-73)
It is used to design and record the acceptance of work performed by an employee under a fixed-term employment contract concluded for the duration of a specific work.
It is the basis for the final or phased calculation of the amount of payment for 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 for this, and transferred to the accounting department to calculate and pay the amount due to the contractor.
State Committee of the Russian Federation on Statistics
Decree
On approval of unified forms of primary accounting documentation for labor accounting and its payment
According to the conclusion of the Ministry of Justice of the Russian Federation of March 15, 2004 N 07/2732-YuD, this order does not need state registration.
In order to implement the requirements of the Labor Code of the Russian Federation of December 30, 2001 N 197-ФЗ, the State Committee of the Russian Federation for Statistics decides:
Personal card of the employee (form N T-2)
Personal card of a state (municipal) employee (form N Т-2ГС (МС)
They are filled in by the personnel officer for the persons hired on the basis of: an order (order) on hiring (form N T-1 or N T-1a); passport or other identification document; a work book or a document confirming the seniority; certificate of state pension insurance; military registration documents - for persons liable for military service and persons subject to conscription; a document on education, on qualification or the availability of special knowledge - upon entering a job that requires special knowledge or special training, as well as information communicated by the employee. 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 submit additional documents.
A personal card of a state (municipal) employee (form N T-2GS (MS) is used to record persons who fill state (municipal) posts of public service.
When completing paragraph 5 "Knowledge of a foreign language" of 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 an allowance for long service, 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 changing the information about the employee, the relevant data is entered in his personal card, which is certified by the signature of the employee of the personnel service.
The main documents on the basis of which section II "Information on military registration" is filled out are:
military card (or temporary certificate issued in exchange for a military card) - for citizens who are in stock;
certificate of a citizen to be drafted for military service - for citizens to be drafted for military service.
For citizens in stock:
clause 3 “Composition (profile)” - shall be completed without reduction (for example, “command”, “medical” or “soldiers”, “sailors”, etc.);
clause 4 “Full code designation of the VUS” - the full designation is recorded (six digits, for example, “021101” or six digits and an alphabetic character, for example, “113194A”);
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), B (limited fit for military service) or D (temporarily unfit for military service ) In the absence of entries in the corresponding paragraphs of the military card, category "A" is affixed;
in clause 7 "Consisting in military registration" is filled out (with a simple pencil):
line a) - in cases where there is a mobilization order and (or) a stamp on the issuance and seizure of mobilization orders;
line b) - for citizens booked for the organization for the period of mobilization and for wartime.
For citizens to be drafted for military service:
clause 2 "Military rank" - a record is made "to be drafted";
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), B (limited fit for military service), D (temporarily unfit for military service ) or D (not suitable for military service). It is filled out on the basis of an entry in the certificate of a citizen to be drafted for military service;
Filling out items specially not specified in the Instruction is made on the basis of information from the listed documents.
In clause 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 is deemed unfit for military service due to health reasons, the free line makes the note “removed from military registration by age” or “removed from military registration as health. "
In the section "Admission to work, transfers to another job" with each entry made on the basis of the order (order) to hire (form N T-1 or N T-1a) and the order (order) to transfer to another job ( form N T-5), the administration is obliged to familiarize the employee against receipt in column 6 of the form.
In the "Vacation" section, all types of vacations provided to the employee during the period of work in the organization are kept records.
The section "Additional Information" is filled in for completeness of accounting for information about employees studying in educational institutions, accounting for working disabled people, etc.
Staff list (form N T-3)
It is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter (Regulation). The staff list contains a list of structural units, job titles, specialties, professions with qualifications, information about the number of staff units.
When filling in column 4, the number of staff units for the respective posts (professions), for which the content of an incomplete staff unit is provided taking into account the peculiarities of part-time work in accordance with the current legislation of the Russian Federation, is indicated in 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 wage system adopted by the organization in compliance with the current legislation of the Russian Federation, collective agreements, labor agreements, agreements and local regulatory acts of the organization.
Columns 6 - 8 of the “Premiums” show incentive and compensation payments (bonuses, premiums, bonuses, incentive payments) established by the current legislation of the Russian Federation (for example, northern bonuses, academic bonuses, etc.), as well as those entered 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 (non-tariff, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measure (for example, in percent, ratios, etc. .)
Approved by order (decree) signed by the head of the organization or authorized by him person.
Registration card of a scientific, scientific and pedagogical worker (form N T-4)
It is used in scientific, research, scientific and industrial, educational and other institutions and organizations engaged in activities in the field of education, science and technology, for accounting of scientific workers.
It is filled in by the employee of the personnel service on the basis of the relevant documents (diploma of Doctor of Sciences and Candidate of Sciences, certificate of assistant professor and professor, etc.), as well as information communicated by the employee.
In paragraph 4, "Postgraduate vocational education", the name of the organization (institution) in which (which) graduate school, postgraduate study, doctoral studies, the date of its completion, as well as the number, series and date of issue of the relevant certificate is indicated.
Clause 5 "Academic degree" is filled out on the basis of the submitted documents (diplomas), including information on the branch of science and the specialty of scientists.
In clause 6, "Academic title", information on the academic title of professor and senior researcher in the specialty (for scientists), associate professor and professor in the department (for scientific and pedagogical workers) are filled out on the basis of the corresponding certificate.
For each scientific and scientific-pedagogical worker is also a personal employee card (form N T-2).
Order (order) on transferring an employee to another job (form N T-5)
Order (order) on the transfer of workers to another job (form N T-5a)
They are used to formalize and record the transfer of employee (s) to another job in the same organization or to another locality together with the organization.
They are filled in by the 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, are announced to the employee (s) against receipt. In the event that an employment contract with the employee has not been concluded (the employee was hired before 10/06/92) and his employment is formalized by filling out the uniform form N T-5 "Order (order) on transferring the employee to another job" on the line “Basis” indicates specific documents on the basis of which the employee will be transferred to another job (application, medical report, memo, etc.), and the requisite “Change to an employment contract” is not filled out. On the basis of the order (order) on transferring 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 work book.
Order (order) on the provision of leave to the employee (form N T-6)
Order (order) on the provision of leave to employees (form N T-6a)
They are used for registration and accounting of vacations provided to the employee (s) in accordance with the legislation, the collective agreement, local regulatory acts of the organization, and the employment contract.
They are drawn up by a personnel officer or a person authorized by him for this, signed by the head of the organization or a person authorized by him, are announced to the employee against receipt. On the basis of the order (order) on the provision of 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 payroll due for leave, in the form N T-60 "Note - calculation of the provision of leave to the employee."
Vacation Schedule (Form N T-7)
It is used to reflect information about the time distribution of annual paid leave of employees of all structural divisions of the organization for a calendar year by month. Vacation 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 department and approved by the head of the organization or a person authorized by him on this basis, taking into account the motivated opinion of the elected trade union body (if any) of this organization on the priority for the provision of paid leave.
When the vacation period is postponed to another time with the consent of the employee and the head of the structural unit, the vacation schedule is amended accordingly with the permission of the person who approved the schedule or the person authorized by him. 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 (order) on the termination (termination) of the employment contract with the employee (dismissal) (form N T-8)
Order (order) on the termination (termination) of an employment contract with employees (dismissal) (form N T-8a)
They are used to formalize and record the dismissal of the employee (s). Drawn up by a human resources employee, signed by the head of the organization or a person authorized by him for this, announced 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 "Grounds for termination (termination) of the employment contract (dismissal)", an entry is made in exact accordance with the wording of the current legislation of the Russian Federation with reference to the corresponding 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 indicated with its date and number (statement of the employee, medical report, memo, summons to the military enlistment office and other documents) .
When a materially responsible person is dismissed, an order (order) shall be accompanied by a document confirming the absence of material claims against the employee.
In case of termination of the employment contract at the initiative of the employer in cases determined by the current legislation of the Russian Federation, a motivated opinion of the elected trade union body (in the presence of the latter) shall be attached in writing to the order (order) to terminate (terminate) the labor contract with the employee (s) (dismissal) this organization.
Based on the order (order) on the termination (termination) of the employment contract with the 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), the work book, the calculation is made with the employee in the form of N T-61 "Note-calculation upon termination (termination) of the labor contract with the employee (dismissal)".
The order (order) on the direction of the employee on a business trip (form N T-9)
Order (order) on the direction of workers on a business trip (form N T-9a)
They are used to process and record the direction of the employee (s) on a business trip (s). They are filled in by the personnel officer on the basis of the job assignment, signed by the head of the organization or a person authorized by him. The order to send on a business trip shall indicate the name (s) and initials, structural unit, position (specialty, profession) of the traveled person (s), as well as the purpose, time and place (s) of the business trip.
If necessary, the sources of payment of the amount of travel expenses, other conditions for sending on a trip are indicated.
Travel certificate (form N T -10)
It is a document certifying the time spent on a business trip (time of arrival at destination point (s) and time of departure from it (them).
At each destination, notes are made about the time of arrival and departure, which are certified by the signature of the responsible official and the seal.
It is written out in one copy by the personnel officer on the basis of an order (order) on sending him on a business trip (form N T-9).
After returning from a business trip to the organization, the employee (accountable person) prepares an advance report (form N AO-1) with the application of documents confirming the expenses incurred.
Office task for sending on a business trip and a report on its implementation (form N T-10a)
It is used to design and record 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 seconded employee works. It is approved by the head of the organization or a person authorized by him for this and transferred to the personnel service for issuing an order (order) on sending him on a business trip (form N T-9 or N T-9a).
An employee arriving from a business trip compiles a brief report on the work performed during the business trip period, 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).
The order (order) on the promotion of the employee (form N T-11)
Order (order) on the promotion of workers (form N T-11a)
They are used to design and record incentives for success in work.
Compiled on the basis of the submission of the head of the structural unit of the organization in which the employee works.
They are signed by the head of the organization or a person authorized by him for this, announced to the employee (s) against receipt. Based on the order (s), a corresponding entry is made in the employee’s personal card (form N T-2 or N T-2GS (MS) and the employee’s work book.
When registering all types of incentives, except for monetary rewards (bonuses), an exception is allowed from form N T-11 "Order (order) on the reward of the employee" requisite "in the amount of ______ rub _____ kop."
2. By accounting for working hours and settlements with staff for remuneration
Report card of working hours and payroll calculation (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 by employees with the established working hours, to obtain data on hours worked, payroll, and also to compile statistical reports on labor. When separately keeping records of working hours and calculating with staff remuneration, it is allowed to apply section I. "Accounting for working hours" of a time sheet in form N T-12 as an independent document without filling out section 2. "Calculation with staff on remuneration". Form N T-13 is used to record working hours.
Drawn up in one copy by an authorized person, signed by the head of the structural unit, human resources officer, transferred to accounting.
Marks in the Report card on the reasons for absenteeism, work in part-time work or outside the normal working hours at the initiative of the employee or employer, shortened working hours, etc. are made on the basis of duly executed documents (certificate of incapacity for work state or public duties, a written warning about a downtime, a part-time application, a written consent of an employee to work overtime in uchayah established by the legislation and so on.).
To reflect the daily costs of working time per month for each employee in the time sheet are allocated:
in the form of 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 the costs of working time, and the bottom line is used to record the duration of worked or unworked time (in hours, minutes) according to the corresponding codes of expenses of working hours for each date. If necessary, it is allowed to increase the number of columns for affixing additional details according to the regime of working time, for example, the time of beginning and end of work under conditions other than normal.
When filling in columns 5 and 7 of the time sheet in the form N T-12, the number of days worked is shown in the upper lines, and the number of hours worked by each employee for the accounting period in the lower lines.
The costs of working time are taken into account in the Report Card either by the method of continuous registration of appearances and absenteeism, or by recording only deviations (absenteeism, lateness, overtime, etc.). When reflecting absenteeism for work recorded in days (vacation, days of temporary incapacity for work, business trips, vacation in connection with training, time of fulfillment of state or public duties, etc.), only codes are entered in the Table in the upper line in the columns symbols, and in the bottom line the columns remain empty.
When compiling a time sheet according to form N T-12 in Section 2, columns 18–22 are filled in for one type of payment and an offsetting account for all employees, and columns 18–34 are filled in for calculation of different types of payment and offsetting accounts for each employee.
Form N T-13 "Time Sheet" is used for automated processing of credentials. When compiling a time sheet in the form of N T-13:
when recording credentials for payroll for only one type of payment and the offsetting account common to all employees included in the Table, the details "pay type code", "offsetting account" 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 offsetting accounts, columns 7 - 9 are filled in. An additional block with identical numbers is provided for filling in data on types of payment, if their number exceeds four.
Forms of a time sheet in the form of N T-13 with partially filled in details can be made using computer technology. Such details include: structural unit, last name, first name, patronymic, position (specialty, profession), personnel number, etc. - that is, data contained in directories of conditionally permanent information of the organization. In this case, the form of the time sheet changes in accordance with the adopted technology for processing credentials.
The symbols of worked and unworked time, presented on the title page of form N T-12, are also used when filling out a time sheet according to form N T-13.
Settlement and payroll (form N T-49)
Settlement sheet (form N T-51)
Payroll (form N T-53)
They are used to calculate and pay wages to employees of the organization.
When applying the payroll according to form N T-49, other settlement and payment documents according to forms N T-51 and T-53 are not compiled.
For employees receiving wages using payment cards, only a payroll is compiled, and a payroll and payroll are not drawn up.
Sheets are compiled in a single copy in accounting.
Payroll (forms N T-49 and N T-51) is based on the data of primary documents for the accounting of production, actual hours worked and other documents.
In the columns “Accrued” sums are indicated for the 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 to be included in the tax base. At the same time, all deductions from the amount of wages are calculated and the amount payable to the employee is determined.
On the cover page of the payroll (form N T-49) and payroll (form N T-53) the total amount payable is indicated. 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) upon the expiration of the payment period, the names “Deposited” are made in columns 23 and 5, respectively, against the names of employees who have not received wages. If necessary, in the column "Note" of form N T-53 the number of the presented document is indicated.
At the end of the payroll, after the last entry, a summary line is made for putting down the total amount of the payroll. An expense cash warrant is drawn up for the issued wage amount (form N KO-2), the number and date of which are put on the last page of the payroll.
In the settlement statements compiled on computer-based information carriers, the composition of the details and their location are determined depending on the adopted information processing technology. Moreover, the form of the document should contain all the details of a unified form.
Journal of registration of payrolls (form N T-53a)
It is used for accounting and registration of payrolls on payments made to employees of the organization.
It is conducted by an accounting employee.
Personal account (form N T-54)
Personal account (svt) (form N T-54a)
They are used for monthly reporting of information on wages paid to an employee during a calendar year.
Fill out by an accounting employee.
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 production and work performed, hours worked and documents for various types of wages.
Form N T-54a is used for automated processing of credentials by means of computer technology (SWT) using special programs and contains conditionally constant details necessary for payroll calculation. A copy of the printout of the pay slip containing data on the components of the salary, the size and basis of the deductions made, on the total amount of money payable, is deposited (pasted) monthly in the personal account of the employee on paper. On the reverse side of the form or in the insert sheet is given the decryption of codes (according to the coding system adopted by the organization) of various types of payments and deductions.
Note-calculation on the provision of leave to the employee (form N T-60)
It is used to calculate the salary due to the employee and other payments when providing him with 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 calculation period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar days, hours per working hours in the billing period. The column "Number of hours of the billing period" is filled in when calculating the payment of vacation to an employee who has a cumulative record of working time.
Note-calculation upon termination (termination) of an employment contract with an employee (dismissal) (form NT-61)
It is used to record and calculate due wages and other payments to the employee upon termination of the employment contract. It is compiled by a human resources officer or a person authorized by him. The calculation of salaries and other payments is made by an accounting employee.
When calculating the average earnings for the payment of compensation for unused vacation, as well as withholding for the vacation used in advance, column 3 shows the total amount of payments accrued to the employee for the calculation period in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of calendar (working) days, hours per working hours 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 cumulative record of working time.
Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work (form N T-73)
It is used for registration and accounting of acceptance - delivery of work performed by an employee under a fixed-term employment contract concluded for the duration of a specific work.
It is the basis for the final or phased calculation of the amount of payment for 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 for this, and transferred to the accounting department to calculate and pay the amount due to the contractor.
