How vacation is noted on the report card. Time sheet: details of maintenance

Labor legislation obliges employers to keep records of time worked by employees. Organizations, regardless of legal status, and individual entrepreneurs must take into account hours worked. Especially for this purpose, the State Statistics Committee has developed and approved forms of the Time Sheet N T-12 and N T-13.

We will provide instructions for filling out, which will help you correctly reflect the data and use the timesheet rationally.

Why do you need a time sheet?

The working time sheet, approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1, helps the personnel service and accounting department of the enterprise:

• take into account the time worked or not worked by the employee;
• monitor compliance with the work schedule (attendance, absence, lateness);
• have official information about the time worked by each employee for calculating wages or preparing statistical reports.

It will help the accountant confirm the legality of accrual or non-accrual of wages and compensation amounts for each employee. The HR officer must track attendance and, if necessary, justify the penalty imposed on the employee.

A time sheet refers to the forms of documents that are issued to an employee upon dismissal along with a work book upon his request (Article 84.1 of the Tax Code of the Russian Federation).

It is worth noting that the unified forms of timesheets N T-12 and N T-13 are not required for use from January 1, 2013. However, employers are required to keep records (Part 4 of Article 91 of the Labor Code of the Russian Federation). Organizations and individual entrepreneurs can use other ways to control the time employees spend at work. But in fact, the form format developed by Gostkomstat is quite convenient and continues to be used everywhere.

Who keeps the time sheet in the organization

According to the Instructions for the use and completion of forms of primary accounting documents:

• the work time sheet for 2019 is compiled and maintained by an authorized person;
• the document is signed by the head of the department and the HR employee;
• after which it is transferred to the accounting department.

As we can see, the rules do not establish the position of the employee who keeps the time sheet. Management has the right to appoint anyone to perform this task. To do this, an order is issued indicating the position and name of the responsible person. If an order to appoint such an employee is not issued, then the obligation to keep records must be specified in the employment contract. Otherwise, it is unlawful to require an employee to keep records. In large organizations, such an employee is appointed in each department. He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer. The HR department employee verifies the information, fills out the documents necessary for his work based on it, signs the time sheet and passes it to the accountant.

In small companies, such a long chain is not followed - the accounting sheet is kept by a personnel employee, and then immediately transferred to the accounting department.

What is the difference between forms N T-12 and N T-13 Timesheets?

Two approved forms of topics differ; one of them (T-13) is used in institutions and companies where a special turnstile is installed - an automatic system that controls the attendance of employees. And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect settlements with employees regarding wages. But if the company conducts settlements with personnel as a separate type of accounting, section 2 simply remains empty.

Filling out a time sheet

There are two ways to fill out the timesheet:

• continuous filling - all appearances and absences are recorded every day;
• filling in by deviations - only lateness and no-shows are noted.

Let us give as an example instructions for filling out the T-13 form using the continuous filling method.

Step 1 - name of the organization and structural unit

At the top, enter the name of the company (full name of the individual entrepreneur) and the name of the structural unit. This could be a sales department, a marketing department, a production department, etc.

Step 2 - OKPO code

OKPO is an all-Russian classifier of enterprises and organizations. Contained in Rosstat databases, it consists of:

• 8 digits for legal entities;
• 10 digits for individual entrepreneurs.

Step 3 - document number and date of preparation

• The document number is assigned in order.
• The date of compilation is usually the last day of the reporting month.

Step 4 - reporting period

Time sheets are submitted per month - the period from the first to the last day of August in our case.

Step 5 - employee information

A separate line is filled in for each department employee.

• Serial number in the report card.
• Last name and position of the employee.

• A personnel number is assigned to each employee and is used in all internal accounting documents. It is retained by the employee for the entire period of work in the organization and is not transferred to another person for several years after dismissal.

Step 6 - information about attendance and number of hours

To fill out information about employee attendance and absence, abbreviated symbols are used. You will find a list of them at the end of the article in a separate paragraph. In our example for employee Petrov A.A. 4 abbreviations used:

• I - attendance (in case of attendance, the number of hours worked is recorded in the bottom cell);
• On a weekend;
• K - business trip;
• OT - vacation.

Step 7 - total number of days and hours for the month

• In the 5th column indicate the number of days and hours worked for every half month.

• In the 6th column - the total number of days and hours for the month.

Step 8 - information for payroll

The payment type code determines the specific type of cash payment, encrypted in numbers. For a complete list of codes, see the end of the article. The example uses:

• 2000 - salary (wages);
• 2012 - vacation pay.

• Corresponding account is an accounting account from which costs for a specified type of remuneration are written off. In our case, the account for writing off salaries, travel allowances and vacation pay is the same.

• Column 9 indicates the number of days or hours worked for each type of remuneration. In our case, the days of attendance and business trips are entered in the top cell, and the days on vacation are entered in the bottom cell.

If one type of remuneration (salary) is applicable to all employees during the month, then the code of the type of payment and the account number are written at the top, columns 7 and 8 are left empty, indicating only the days or hours worked in column 9. Like this:

Step 9 - information about the reasons and time of no-show

Columns 10-12 contain the code for the reason for absence and the number of hours of absence. In our example, the employee was absent for 13 days:

• 3 days - due to a business trip;
• I was on vacation for 10 days.

Step 10 - signatures of responsible persons

The accounting sheet is signed at the end of the month:

• employee responsible for maintenance;
• head of department;
• personnel worker.

How to mark vacation on a time sheet

Before marking vacation on your time sheet, it is important to know the following points:

• what type of leave to indicate;
• vacation period - from what date to what date the employee rests;
• what method is used to fill out the timesheet - continuous or only deviations are recorded?

Different types of leave are indicated in the report card by the following abbreviations:

When using both methods of filling out a timesheet, a vacation symbol is affixed for each day the employee is absent. It’s just that when using the continuous method, the remaining days are filled with turnouts (conditional code “I”), and when using the method of taking into account deviations, they remain empty.

Other designations and codes in the table

We present the letter designations used in the time sheet in the form of tables.

Presence at the workplace:

Absence from work:

We will only give basic digital codes of types of remuneration(The full list is in the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/706@):

Completed sample time sheet

T-12 time sheet is a form approved by the State Statistics Committee and is one of the register options for recording working hours. We will tell you in the article where to download the working time sheet form and what the specifics of its practical application are.

What is Form T-12 (working time sheet)

Based on the T-12 form, introduced into document management practice by the State Statistics Committee in Resolution No. 1 dated January 5, 2004, a time sheet is generated, which is intended for use for the following purposes:

• keeping records of employee visits to their place of work in accordance with the established schedule;
• determining indicators for calculating employee salaries;
• generation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).

It should be noted that the form in question must be filled out manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, intended to be filled out automatically when access control systems are activated, is compiled on the basis of another Goskomstat form - T-13. The selected form of the 2017 time sheet must be indicated in the accounting policy.

Read the article about what the T-13 form is. “Unified form No. T-13 - form and sample” .

When is it expected to use the work time sheet form 0504421 according to OKUD

The work time sheet form corresponding to OKUD number 0504421 (T-12 has a very similar name to it, so sometimes confusion can arise when applying a particular document) was introduced into business circulation by the Ministry of Finance of the Russian Federation, which issued order No. 52n dated March 30, 2015. This document is used for the same purposes as T-12, but is subject to use in government agencies.

The time sheet corresponding to form 0504421 also has a fairly similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, there is no problem adapting to a document approved by the Ministry of Finance if he is accustomed to using the form from Goskomstat, and vice versa.

Is the use of time sheets f. allowed in private companies? 0504421

The use of timesheets in form 0504421 is not prohibited for private companies. The fact is that since 01/01/2013, companies that are not directly required by law to use specific unified forms of primary sources are allowed to use any others. Therefore, a private company has the right to use, in order to monitor the time spent at work by hired employees, a time sheet on the form T-12, form 0504421, or another form developed independently. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.

Read more about filling out the T-12 form in the material “Unified form No. T-12 - form and sample” .

Where is the T-12 form available for download?

You can download the time sheet - a simple form T-12 - on our portal.

Time sheet, form 0504421 (download form)

The working time sheet form 0504421 is also available for download on our website.

How are vacations indicated on the time sheet?

Unified forms for keeping records of employee visits at Russian enterprises T-12 and T-13 involve reflecting information about vacations using the codes given on the title page of form T-12.

These codes are presented in two varieties: alphabetic and digital. The use of both is equivalent. Moreover, the organization’s local regulations may also stipulate a certain mixed application option or involve the use of completely different codes. The employer also has the right to independently develop and use a report card form with symbols in it.

Let's see what designations apply to vacations.

Primary and additional leave

When an employee goes on regular paid leave, and the company uses the T-12 or T-13 form, the letter code OT or digital code 09 is recorded in the accounting table, which is given in the report card, for each day of the employee’s vacation.

If the rest is additional, then a different code is entered: OD (10).

Study and unpaid leave (administrative leave)

In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:

• provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the timesheet;
• mandatory provided by the employer at the request of the employee - OZ code (17) is used.

Study leave also has 2 types according to labor legislation (Article 173 of the Labor Code of the Russian Federation):

• leave for study with preservation of earnings - reflected using code U (11);
• unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).

You can learn more about the legislative regulation of the provision of study leave in the article “Study leave under Article 173 of the Labor Code (nuances)”.

Maternity and child care leave

Maternity leave provided in accordance with Art. 255 of the Labor Code of the Russian Federation, is reflected in the report card using code P (14). Child care leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).

A scenario is possible in which an employee on maternity leave will work part-time. If this is so, then when recording her visits in the report card, the “double” code I (01) and OZH (15) will be used. These codes can be specified in one cell of the timesheet using the “/” symbol (for example, Я/Ож or 01/15), or you can add an additional line to the timesheet form.

Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked a day off there. In this case, the table will write: K/RV/Coolant (06/03/15).

What to put on your report card if your vacation falls on a holiday

In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave and are not taken into account.

Holidays established by regional legislation are also excluded from vacation (see Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11).

It follows that holidays falling on vacation in the report card must be designated by code “B” or 26.

And if you want, you can set your own code for this. This was indicated by the Ministry of Labor in letter No. 14-2/B-370 dated April 27, 2017.

Results

The Russian legislator has introduced forms for monitoring the presence of employees at work, adapted for employers of any form (including companies, both private and public). Employers who are not government agencies have the right to use any form of appropriate accounting documents. However, the T-12 uniform continues to be one of the most comfortable.

The employer is obliged to keep records of the arrivals and departures of employees; in addition, he must make notes about the reasons for their absence. Each of them has its own symbol, which allows you to put information in the corresponding cells in an abbreviated form.

A completed time sheet is the basis for accruing salary or other payments, so its maintenance must be correct and comply with established standards.

Recording of working time is mandatory; this rule is stated in Article 91 of the Labor Code of the Russian Federation. The responsibility for maintaining records rests with the employer. Working time is calculated in order to determine whether the employee has developed a standard. In the case of overtime, he must receive monetary compensation or time off, and if he does not work enough, he will not be able to count on receiving the established salary in full.

Working hours are counted in several main ways:

1. Daily.
2. Weekly.
3. Summarized.

Daily accounting is carried out if the hired person has a strictly established schedule, works full time and goes to work at the specified hours, while having the same shift length. Time is counted weekly if a person works part-time and has a flexible work schedule. The condition for such calculation is the same number of working hours per week. The summed count allows you to use one and the other method simultaneously, depending on the need, and take into account hours worked out of order.

Time sheet

To systematize accounting, organizations maintain special timesheets. They are intended to reflect the actual situation of the presence or absence of hired persons. A time sheet is a blank form in which information is entered daily about hours worked, weekends, holidays, vacations, sick leave and other issues for each employee individually.

In Russia, the Labor Code establishes that a person must work 40 hours a week, provided that he works five days a week or 36 hours in a six-day week. These norms must be strictly followed, although employers do not always have the opportunity to fulfill the norm on a weekly basis, but in total, the required number of hours must be completed per month or quarter.

The report card allows you to solve a number of issues:

1. Control labor discipline.
2. Standardize the length of the work week.
3. Calculate the total duration of overtime work and timely, and most importantly, compensate for it in full.
4. Take into account weekends and holidays.

Each of the financial indicators is calculated using separate formulas and schemes, and therefore requires different marks on the form.

Main purpose of the document

A time sheet is a multifunctional document despite the simplicity of the form itself and the way it is maintained.

The main purpose of the paper is to ensure that the employee has worked the established number of hours according to the law and schedule. However, in addition to this important purpose, the document also performs other functions.

The timesheet has the following additional purpose:

1. Allows you to receive and process data on how many hours an individual employee worked.
2. Makes it possible to calculate how much actual time was spent on work, weekends, downtime, disability, vacation periods, and more.
3. Allows monitoring compliance with established labor regimes.
4. Allows registration of absenteeism without reason and through the fault of the employer.
5. Provides the ability to conveniently calculate remuneration due for time worked.

In addition to all the above functions, this document makes it possible not only to immediately assess the labor situation, but also to draw up statistical reports on labor.

General rules of conduct

At first glance, a completed work time sheet does not raise any questions, but when entering information into it initially, the person filling it out may have problems. The document requires taking into account many nuances.

Let's start with the fact that each employee must be assigned personnel numbers. This number is assigned not only to the person himself, but also to the workplace he occupies. That is, if an employee works at his main place of work and simultaneously holds another position, then he must be registered as a part-time worker and receive another personnel number. This will allow him to be counted twice on the form and his salary to be calculated for two positions, and not for one.

No-show marks are initially placed solely on the basis of available information, but then the specified data must be documented. If a confirmation document is missing, the data is corrected to what is actually available.

Upon dismissal, the employee is excluded from the count for the month following termination of the contract. When hiring a new person, he must be included in the form in the month in which he actually began to perform his labor functions.

Unified forms

Goskomstat has developed unified forms that allow you to easily and quickly enter information about hours worked. There are only two such forms:

1. T-12.
2. T-13.

They have different purposes, although they are identical in terms of information content. The unified form T-12 allows you to fill out the form itself manually. To do this, the document is simply printed or purchased, and then filled out monthly. Form T-13 was developed and implemented for special electronic accounting. It implies the presence of automated checkpoints that read information about incoming and outgoing passengers and enter the time and dates of such visits. Additionally, information about absence is entered into the program.

The presented unified forms are not suitable for all employers. They allow you to take into account working hours in those organizations that have time wages. If there is a piecework system for calculating earnings, then you should develop your own forms. When developing them, you can focus on existing samples, which are supplemented, if necessary, with other graphs and cells.

Filling rules

The document is completed taking into account special rules. The form is always kept in one copy, and the data is entered virtually date to date.

Let's consider the step-by-step entry of information into the form:

1. Name of the organization.
2. Structural unit, if the company maintains more than one form at the same time.
3. Document Number. Numbering begins at the beginning of the calendar year and resets to zero at its end.
4. Compilation date – the last day of the reporting period.
5. Month of accounting.
6. The sequence number of the line.
7. Full name of the employee in expanded form.
8. Personnel Number.
9. In columns 4, 5, 6, and 7, actual appearances and absences should be noted.
10. Column 8 indicates the number of days worked.
11. Next is a breakdown by hours - how much was worked, including nights, overtime, weekends and holidays.
12. The 14th column indicates the total number of no-shows for the reporting period.

The report card is signed first by the responsible person who compiled it, then by the head of the structural unit, and the final signature is the signature of the head of the HR department.

Designations in the report card

The largest number of errors when maintaining time sheets is recorded when filling out the columns about time worked.

This is due to the fact that many people are confused about which code to put in this or that case, although the form itself contains information about the most common abbreviations. In addition to generally accepted meanings, you are allowed to enter your own personal symbols, the main thing is to use them systematically and ultimately not get confused with the accounting.

The hours actually worked are shown on the timesheet as follows (letter code/numeric code):

1. Daytime – I/01.
2. Night shifts – N/02.
3. On calendar days off and official holidays - RP/03.
4. Overtime worked – C/04.
5. Watch – VM/05.
6. Business trip days – K/06.

The following tables of symbols give two meanings for each case: digital and alphabetic. The employer decides which one to use.

Vacation

The designation of vacation in the report card involves the use of special codes, which vary depending on the type of vacation booked.

Here's how vacation is written on the timesheet:

1. The regular holiday provided annually is OT/09.
2. Additional vacation periods – OD/10.
3. Additional allowance allocated for training while maintaining the average salary - U/11.
4. Additional days for study are unpaid - UD/13.
5. Maternity leave for pregnancy and childbirth - P/14.
6. Maternity leave for caring for a newborn – OJ/15.
7. Administrative leave in agreement with the employer - DO/16.
8. Days without pay provided by law - OZ/17.
9. Annual additional leave, which is issued without payment - DB/18.

The variety of vacation periods must be correctly indicated on the form, because each of them is paid differently.

Absenteeism

You cannot skip work; such an action entails negative consequences in the form of a reprimand or even dismissal. However, this does not negate the very possibility of such a phenomenon. Absenteeism must be noted on the report card as follows: PR/24.

But there are other absences that, although they are not days off or vacation, nevertheless do not mean unauthorized absence. They should be specified like this:

1. Forced absenteeism due to dismissal or transfer to another workplace being declared illegal - PV/22.
2. Absence from work due to the performance of government duties – G/23.
3. Suspension from work with payment of benefits – NO/34.
4. Prohibition of work without payment – ​​NB/35.
5. Suspension of performance of one’s duties due to delay in salary – NZ/36.
6. Strike – ZB/29.

Absenteeism can be put on the report card only if there is evidence of this fact; usually this is done after a commission act is signed or an explanatory note is given by the truant. Until the circumstances are clarified, you should take some time and enter NN or 30, which means an unidentified reason for absence.

Sick leave

Sick leave is entered on the report card first in advance. Usually, when an employee falls ill, he notifies the employer, although such a norm is not established by law, it is practiced in the majority of cases. The employer, knowing that the employee is sick, puts the letter B or the number 19. This code means that the time of incapacity for work is a confirmed ballot and will be paid. This fact can be confirmed only after submitting the certificate of incapacity for work to the accounting department. Sick leave can be provided only after it is closed, therefore, no matter how sick a person is, all these days are given a B or 19.

When a person returns from sick leave, he submits a ballot and after it is checked for authenticity, the code is either confirmed or a different code is entered. If the ballot was false, then absenteeism is given. But it may also be that the form is real, but not subject to payment. This happens if the patient had violations of the hospital regime and received the appropriate marks. In this case, T or 20 is set, and payment is not charged.

Who is responsible for maintaining records?

Responsibility for timesheets can be assigned to different employees, it all depends on the number of employees working in the organization. Large enterprises have the following responsibility structures:

1. Each department has its own designated specialist who maintains records during the reporting period.
2. All timesheets flow to one responsible person, who checks the information and correctness of completion. This could be a personnel officer, an economist, an accounting engineer.
3. The verified data is transferred to the accounting department for payroll.

In small-format organizations, timesheets are carried out immediately by a personnel employee, secretary or even accountant.

Responsibility for lack of accounting

Responsibilities for maintaining specialized timesheets are imposed officially and are stated in the job description or even in the employment contract.

The responsible employee will be responsible for the incorrect entry of information or even complete absence. Legislative norms provide for administrative penalties.

When classifying an identified offense as a violation of the law on labor and labor safety, the Code of Administrative Offenses in Article 5.27 provides for a fine:

1. From one to five thousand rubles to guilty officials.
2. The same amount of fine or suspension of activities for up to 90 days for individual entrepreneurs.
3. From thirty to fifty thousand to legal entities.

An initially detected violation may only result in a warning, but a repeated violation may result in the specified fines.

14.12.2018

Each employer is obliged to provide it to his subordinate if there is an application from him.

When making a decision, the director does not pay attention to the employee’s length of service at the given enterprise.

Formalized educational time off should be properly indicated on the report card, for which a number of numerical and alphabetic codes are provided.

Conditions for providing student days off

A student can count on additional (study) leave only for his main work activity, even if his probationary period has not yet ended. At a part-time job, an employee can take leave at his own expense.

Vacation pay is subject to certain criteria being met.:

• correspondence and part-time forms of study;
• primacy of education;
• state accreditation of the program;
• received a call from the place of study.

Important! Student holidays cannot be replaced by another type of holiday., but can be attached to the main vacation.

Keeping records of working hours

Russian labor legislation outlines the need to keep records of hours worked by an employee. For this purpose, Goskomstat approved 2 forms of timesheet recording: T-12 and T-13.

Companies can also develop and implement their own form, but the approved form is quite convenient to use, it is widely used by personnel workers.

The time sheet is the primary document for recording the attendance of company employees and is filled out by a specialist in the HR department. Next, it is handed over to the manager for signature, and then to an accounting employee.

The director has the right to appoint any subordinate to enter information into the timesheet. In large companies, each department has a responsible employee who, after a month, passes the completed form to the head of the structural unit, who, after a thorough check, passes it on to the HR officer. In small companies, a HR specialist fills out the timesheet himself and then passes it on to the accounting department.

Based on the completed timesheet form, the HR service takes into account the number of days worked and monitors compliance with the working time schedule (lateness, absenteeism, no-shows). Based on the document, accounting employees calculate wages in accordance with hours worked and fill out reports to statistical authorities.

Also The time sheet serves as proof of the correctness of wage calculations and compensation payments and the imposition of disciplinary sanctions on the offending employee in resolving disputes with company employees.

How are absences due to study noted?

There are two ways to fill out a time sheet:

• 1. Solid- marks are placed for each calendar day.
• 2. Selective (with deviations)- only lateness and absenteeism are indicated.

The method of recording deviations is used for the same length of working day for the entire working period. The report card indicates non-standard cases (business trip, vacation, including educational leave, no-show).

This method takes less time to fill than a solid one. It is most popular for personnel officers and accountants with extensive work experience, as well as for small companies with a small number of staff.

Information in the report card on the attendance of employees of the organization is entered in the form of codes, the designations of which are written on the title back of the T-12 form. Codes can be presented in the form of numbers or letters; the use of both options is equivalent.

When designating study leave, it is allowed to use a mixed filling system or a completely different coding if this fact is stated in the company’s internal documentation.

How to mark study weekends on your report card depends on whether earnings are maintained during the vacation or not. For paid time off, the designation is different from personal time off.

How are paid days designated?

Cases when vacations provided for study are paid are discussed in detail in.

For student leave with preservation of average earnings, the following designation code is used:

• letter "U";
• number "11".

The company decides independently how to indicate educational leave on the report card, with a letter code or a number. Any convenient notation can be used.

What code is used for time off without pay?

Features of providing unpaid days off are possible.

Study leave for which earnings are not saved is indicated differently in the report card:

• letters "UD";
• number "13".

Again, a convenient designation method for the company is determined independently. You can enter both a numeric code and an alphabetic one.

Filling out form T-13

Designations in the report card are entered for each day (calendar) of training. The billing period includes weekends and holidays if they coincide with the study period. Their payment is made in the usual amount. The employee writes the corresponding letter to the employer indicating the start and end dates of studies (based on).

Time sheets are submitted 1 month in advance from the first to the last day. A separate line is issued for each subordinate.

Filling out columns of the T-13 report card when an employee goes on study leave:

• Column 1 records the serial number;
• 2 - employee’s full name and position;
• 3 - personnel number;
• 4 - marks of presence at the workplace for each calendar day of the month. If an employee is on study leave, then the appropriate designation is given: U or 11 for paid days, UD or 13 for unpaid days;
• in column 5 the days and hours worked are recorded for each half of the month;
• in the next column 6 - for a full month;
• in column 7 of the report card, cash payments are recorded in the form of a digital code - 2012 (vacation pay);
• Column 9 contains information about hours worked for each type of remuneration. If one type of payment for work activity was used during the month (2000 - salary), columns 7 and 8 are not filled in.
• in columns 10-12 the absence code and the corresponding number of hours are entered.