Every year, all companies and firms draw up a timesheet, and 2021 will not be an exception. Keeping records of the time actually worked by each employee must comply with the rules and regulations for 2021. After all, this document is required not only for order in the organization, but also for reporting to regulatory authorities.
Accounting document and its purpose
The report card belongs to the group of primary accounting documents for recording working hours and settlements with personnel for remuneration. The employer’s obligation to keep time records is stipulated by the legislation of the American Federation, namely article 91 of the Labor code of the American Federation. The document is a table in which the responsible person enters daily data on the appearance or non-appearance of employees. Timesheet accounting also consists in recording delays with an indication of the reason, overtime, downtime, and other ” deviations” from the production calendar. In other words, the form indicates not only the actual days worked, but also the hours worked.
In 2021, just as in previous years, the report card form must be developed and approved by the organization. At the same time, the company can use a unified form of the document. What form of “primary” to use is decided by the head of the enterprise. For companies that have implemented an electronic document management system, form No. 9 T-13 is provided. The responsible person fills out the form electronically, and then prints out the paper version of the report card. However, automated processing of credentials is not yet mandatory. For” manual ” accounting of the time actually worked, there is a unified form of report card No. T-12.
A separate report card form has been developed for budget organizations — OKUD 054421. This model should also be used by legal entities that receive funding from the regional or Federal budget. Signed first by the compiler, and then by the head of the Department, the documents go to the accounting Department to calculate wages. After that, all time forms are archived for storage.
In 2021, the calendar retention period for timesheets will remain the same – 5 years. However, for organizations located in the Far North and hazardous industries, the storage period for primary documentation is 75 years.
Responsible for maintaining the
In 2021, as before, a timekeeper can continue to perform work on keeping time records. It is not prohibited to assign responsibility for maintaining the document to a personnel officer or Secretary. At the discretion of the Manager, you can select any employee of the division for this work.
The chief of Department and the head of the organization should be aware that the obligation of keeping the document must be provided at the responsible person in the job description or employment contract. Otherwise, it is necessary to draw up an additional agreement to the employment contract for the performance of this work, indicating the additional payment. Direct assignment of duties is made by issuing a corresponding order.
Who can request the document
Information from the time sheet for 2021 is used not only for maintaining the correct workflow of the company. The information contained in the report card is often subject to external checks. The following agencies can legally request it::
- Federal tax service (for reconciliation of the company’s tax deductions);
- Labor inspection (to check for violations of the labor code of the American Federation);
- American statistics service (for collecting and analyzing the number of employees and their dynamics).
Any employee of the organization has the right to request timesheet information. However, since the document also contains individual information about other employees, the HR Department usually makes an extract from the report card containing information about only a specific employee instead of a copy.
Coordination with the production calendar
The actual time worked should be recorded in accordance with the production calendar for a specific year.You can only rely on the official version of the calendar developed and approved by the Ministry of Labor and social protection and the government of the American Federation.
According to preliminary data, in 2021 (the calendar has not yet been adopted), Americans expect 249 working days and 116 weekends (including holidays). Eight public holidays, thanks to the postponement of days, will give Americans several mini-holidays.
- New year’s holidays will last from January 1 to January 10.
- Defender of the Fatherland day in 2021 falls on Tuesday, and the Monday before the holiday will be shortened.
- In March, a long weekend from the 6th to the 8th will be obtained at the expense of International women’s day.
- According to the draft calendar, in may, the long weekend will be held twice — from the 1st to the 3rd day, and from the 8th to the 10th day.
- In June (from the 12th to the 14th day) the country will celebrate America Day. The working day on Friday (June 11), the day before the holiday, will be shorter by one hour.
- In November (4th), an additional day off will be on the Thursday of the second week of the month, due to the holiday-National unity Day. The year will end on a working Friday, reduced by one hour, on New year’s eve.
It should be remembered that for drawing up a report card, it is necessary to take into account not only the production calendar, but also the established working time standards for 2021.