Payroll sheets. How to draw up a payroll statement: expert advice

Every firm, organization, or individual entrepreneur, which has employees, it is very important to correctly and correctly apply the system of settlements with personnel. One of key points in the error-free management of the document flow of a company or individual entrepreneur is correct filling primary documents such as pay slips. And the topic of our today's publication is payroll form T-53. We will tell our readers how to fill out this document correctly, and at the bottom of the page there is a link that allows you to download the payroll form for free.

What is a payroll form T-53?

Wages, vacation pay, compensation or remuneration must be documented in the form of a payroll. So, the payroll is the primary accounting cash document. Form T-53 shows the amount of earnings that must be paid to an employee, as well as the total amount of payments on the payroll as a whole.

This document has been compiled for reporting period(usually 1 month) in one copy. An accountant is responsible for preparing the payroll form T-53. After that, the document is submitted for signature to the head of the organization. Then, after assurance by the manager, the payroll is transferred to the cashier.

Please note that the payroll form T-53 does not contain such data as: the number of hours worked and payroll calculations (including data on withholding amounts from wages). This information is in the payroll in the form T-49.

What does the T-53 payroll form look like?

Form T-53 is unified. The document was approved by the Decree of the State Statistics Committee of 05.01.04. It has its own OKUD code - 0301011. A number of details of this document are mandatory.

On the title page payroll form T-53, the following data must be filled in:

name (company, organization, firm, individual entrepreneur);
payment term;
the amount of money to be issued (indicated in words and numbers);
OKPO;
corresponding account;
signature of the head (mandatory with a decoding of the last name);
serial number of the payroll;
date of preparation of the payroll;
the period for which wages are paid.

The following pages of the T-53 form are filled out in the form of a table. The table contains the following information:

number (in order);
employee's payroll number;
the amount to be paid;
employee's signature;
column titled "Note".

How to correctly fill out the payroll form T-53?

A sample of filling out the payroll is located at the bottom of the page. However, we will describe the filling process so that this question is completely clear to the reader. All data on the title page of the payroll is filled in by the accountant. The amount of the payment is determined by the head, after which it is signed by the chief accountant. The title page of the document contains the following information:

OKPO code;
payroll number (which is registered in the payroll register of form T-53A);
offsetting account - debit account 70;
pay period;
date of the document.

On the second side of the payroll form T-53, four columns are filled in by the accountant, if necessary, in accordance with the credentials and indicated:

number in order;
if personnel records are carried out with the assignment of personnel numbers, then the personnel number of the employee is affixed;
surname, name and patronymic of the employee;
the amount of wages (the amount minus all deductions for a particular employee is indicated.).

Column No. 5 of the table is intended for painting the employee. The signature of the employee is a confirmation of receipt of money from the cash desk.

Column No. 6 is intended for marks (which are affixed if necessary). It is intended for the cashier to be able to issue money (on the basis of an employee's application or on the basis of a power of attorney).

The line "Number of sheets" in the payroll form T-53 is subject to mandatory completion.

Correction of errors in the payroll form T-53

Before the issuance of funds by the cashier, all the data and details that were entered in the document are checked. Due to the fact that the payroll form T-53 is a primary document, it is highly undesirable to make mistakes and blots in the document.

Accurate corrections in a document marked "Corrected to believe" are acceptable. Corrections are confirmed by the signature of the persons who approve this payroll.

How to close the payroll form T-53?

The issuance of wages according to the payroll form T-53 is carried out within three days. The deadline for issuing wages is agreed with the bank if the payment of wages requires cash withdrawals from the bank.

If the salary was not paid in full within the established time frame, the payroll must be closed. All outstanding amounts are deposited.

Exceeding the deadlines for issuing wages threatens with penalties. After the deadline for paying salaries, the cashier completes the execution of the payroll form T-53. The cashier does the following:

Calculates the amount of wages issued (the amount is indicated both in numbers and in words).
If there are unpaid amounts, deposits each one (marked "Deposited").
Checks the correctness of the calculations.
In confirmation of the fact of issuance (deposit) of the indicated amounts, the cashier signs the document (deciphering his signature).
An expenditure cash warrant (form KO-2) is issued for the amount of the issued wages.

The payroll is returned to accounting. After that, the document is checked by an accountant and entered into the register of synthetic accounting.

Registration of payroll forms T-53

Sheets of form T-53 are subject to registration in a specially designated journal N T-53a. The journal is filled out in chronological order, indicating all payroll statements and information on them.

The issuance of wages in an institution should be timely and transparent, regardless of whether the amount of remuneration is paid in cash or non-cash.

A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a payroll sheet, the form can be downloaded free of charge below.

The accrual and payment of wages is reflected in the relevant accounting records, and the document - the basis for such postings is the payroll (SW). It is compiled by an accountant in the legally approved forms:

payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
settlement (unified form T-53) - illustrates the calculation of the monthly remuneration for each employee.

The form for the issuance of salaries (the form can be downloaded in our article) must be compiled monthly for each salary paid in the institution in accordance with the norms and rules of the current legislation.

The document itself consists of a title page, a content (tabular) part and a section that includes information about the deposited salary.

The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions. The payment and settlement accumulates the data contained in the settlement and payment documents. We offer a payroll form to download for free.

Pay slip, form

Payroll, form

personal account form

When calculating salaries in institutions, the unified form T-54 is also used, it is mandatory for use and is enshrined in the Decree of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for billing period(year or period of work). Employee personal card - a form for the salary of each employee is available for download.

Filling order

Can be made on paper or in electronic format. Electronic settlement document in without fail signed by EDS. The filling procedure is regulated by the Instruction of the Central Bank of the Russian Federation No. 3210-U dated 03/11/2014.

First of all, the title page is filled in: all organizational details of the institution are indicated (name, TIN / KPP, OKPO). It is also necessary to register the total amount paid, indicate the billing period, the number and date of the invoice. The head and chief accountant put their signatures in the title part.

The tabular part is formed from the following information data:

serial number;
position of employees;
Personnel Number;
FULL NAME.;
salary (rate) according to the tariff;
the number of hours worked according to the time sheet;
deductions and accruals carried out for each employee;
signature column.

The bottom rows show the totals for all employees: how much money is paid and how much is deposited. It is also noted who made the payment of wages, the surname and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.

The terms for issuing funds are limited - no more than five working days. In the event that an employee has not received wages in specified period, the amount is deposited, and the corresponding mark is put in the VO.

Features for a budgetary institution

Budgetary, autonomous and state-owned institutions, when calculating and paying (in cash) wages, use special forms of pollutants approved by Order of the Ministry of Finance No. 52n dated March 30, 2015:

0504401 - settlement and payment;
0504403 - payment.

Payrolls used by budgetary institutions are formed on the basis of a time sheet and are compiled similarly to a payment document for LLCs, NPOs and individual entrepreneurs.

The title part contains all the details of the budgetary organization: name, subdivision, TIN / KPP, codes in accordance with all-Russian classifiers, signatures of the head and chief accountant, as well as the unit of measurement (currency).

The following columns are filled in the tabular part:

Personnel Number;
position;
FULL NAME.;
charges;
retention;
actual result;
signature.

Upon the issuance of the monthly remuneration, the issued and deposited amounts are recorded. The invoice of a budgetary institution is signed by the compiler, the inspector and the cashier, indicating the positions and date of signature. You can download the payroll sheet for free (for BU) on our website.

Statement for the issuance of salaries to employees - a payment order of strict accountability. Exist different variants preparation of such documentation. The most correct of them is the standard form T-53, which is approved. This form makes it possible to pay salaries to a significant number of employees, reducing the amount of current documentation.

How to fill out the payroll for the issuance of wages?

The receipt is compiled by accounting staff in the 1C program. The form is filled out in a single copy. Responsibility for the accuracy of filling and reliability of information lies with the chief accountant of the organization.

Primary payment document may contain one or more sheets - depending on the number of employees who have to make payments. The first sheet must contain the initial data about the organization:

Full name;
Subdivision;
OKPO code - of the all-Russian classifier enterprises and organizations;
Number of correspondent account.

In addition, on the main page you need to put down the validity period of the form, the date it was compiled and the total amount of the document.

Below is a register with data of employees:

Serial number of the employee;
His full name;
Individual personnel number;
Job title;
The amount of funds to be paid.

The completed form must be registered in the appropriate journal and transferred to the cash desk of the enterprise, where the senior cashier checks the correctness of the entered data and accepts the document for payment. There shouldn't be any fixes.

Deadline for issuing payroll

In accordance with Labor Code In Russia, the employer has the right to set the terms for paying wages by issuing internal orders for the enterprise, collective agreements, etc. However, it also sets limits. Salary must be paid no later than fifteen days after the end of the billing period. Moreover, the Labor Law obliges managers to set specific payment dates. This means that they must be carried out regularly on the same day of the month. The receipt itself is valid for no longer than five working days.

Duration of storage of the statement for the issuance of wages

A printed or manually filled out document for the payment of wages is subject to mandatory registration in a specially designed journal. It should be maintained at every enterprise, regardless of how many employees are on the staff list.

The journal of registration of payment forms is filled in during the calendar year. That is, every year you need to start a new one. Journals must be kept in accounting for five years.

For enterprises and entrepreneurs who have switched to paying wages through bank cards, the statement of form T-53 is irrelevant: it is kept only in the case of simple payments through the cash desk of the organization.

Who signs the payroll?

After filling, it must be reconciled for compliance with the amounts of settlement documents. The responsibility for this process rests directly with the chief accountant of the enterprise. He is the first to sign the form.

In the absence of such for objective reasons, the document is signed by one of his deputies or another authorized person who has the right to sign the financial documentation of the institution.

In the process of paying wages, each employee signs in front of his last name, thereby certifying the fact of receiving the amount indicated in the statement.

Upon completion of payment, a withdrawal slip, and the T-53 form is certified by the senior cashier. The total amount actually paid is indicated in figures and words. If any of the employees has not been paid wages within three days, the mark “deposited” is put in front of his last name and the amounts of real payments are calculated without taking into account the earnings of this employee.

Lost payment documents entail serious consequences during verification, up to criminal punishment. The document is eventually transferred to the accounting department, where it is certified by the chief accountant.

Sample payroll for the issuance of wages

The payroll is designed to reflect the amounts paid to employees in the form of salaries. This applies to cash payments only. At enterprises using the services of banks, other forms of documentation are used.

Forms are developed individually at each enterprise, taking into account local acts. At the same time, there is a single sample that you need to focus on when compiling payments.

Column No. 6 “Notes” is included in order to be able to indicate the document number. This is necessary in cases where, instead of the employee, another person receives cash by proxy.

Extract from payroll

An extract from the payroll is a payslip issued to the employee on a monthly basis and free of charge. Article 136 of the Labor Code of the Russian Federation obliges each employer to inform its employees in a timely manner about the amount of accrued and withheld amounts for the relevant period in writing.

The information contained in the payslip includes:

Detailed calculations of accruals made to the employee;
Grounds and amounts of deductions;
Information about the existing debt of the enterprise to the employee;
Pension contributions;
The total amount to be paid.

We considered in particular filling payroll(Form No. T-49). In this consultation, we will talk about the payroll (form No. T-53) and show an example of filling it out.

What is the payroll used for?

The payroll is used to reflect the payment of wages to employees of the organization, but only to those who receive a salary in cash, and not on plastic cards.

The payroll is drawn up in one copy in the accounting department and transferred to the cash desk for payment (including advance payment).

The form of the payroll is developed by the organization independently and is fixed in the accounting policy. An organization can also use the payroll form No. T-53, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1. Let's talk about some features of filling out the payroll in the form No. T-53.

On filling out the payroll in the form No. T-53

The title page of the payroll (Form No. T-53) indicates the total amount to be paid.

The permission to pay wages is signed by the head of the organization or a person authorized by him.

In the payroll after the expiration of the payment period, against the names of employees who did not receive wages, in column 5, the mark “Deposited” is made. If necessary, in the "Note" column of form No. T-53, the number of the submitted document is indicated (for example, when receiving a salary by proxy).

At the end of the payroll table for the issuance of salaries, after the last entry, a final line is drawn to put down the total amount of the payroll.

At the end of the statement itself, the amounts of paid and deposited wages are indicated.

For the amount of wages issued, an expenditure cash warrant is drawn up (form No. KO-2), the number and date of which are entered on the last page of the payroll.

Payroll (form): download

Form T-53 "Payroll" is contained in the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. By the form code (T-53), the payroll sheet (form) can be easily found in the legal reference system "ConsultantPlus".

There are unified forms of documents that are prescribed to be used when making cash payments. These include the payroll for the issuance of salaries, approved by the State Statistics Committee back in 2004, but still in force. The T-53 form code and its sample are in the albums of unified salary forms.

Payroll can be made on different forms. Usually choose those that are most convenient and easy to fill. Despite the large number of standard forms, many experienced accountants still prefer this solution, since the payroll form T 53 allows you to fix the payment to a large number of employees at once. This functionality significantly reduces the number of papers and the time to fill them out.

Payroll for the issuance of wages download

A unified payroll form can be downloaded online on the Web. To find desired document will not be difficult, since it is in special demand. The main thing is not just to find desired shape and fill it in correctly. Let's take a closer look at what each sheet of the form consists of, what and where to write. We will get a kind of applied instruction for filling out T-53, which will be especially relevant for beginners in accounting.

Payroll form 1 page

On the 1st sheet of the form, the accountant puts down:

The name of the organization, indicating its organizational and legal form, for example, Three Keys LLC
The name of the structural unit - it can be: accounting, administration, workshop, canteen, etc.; company code according to OKPO
Corresponding account - an accounting register for allocating costs, it can be 20, 26, 44 or another collection and distribution account

The title page of the form is endorsed by the chief accountant and the head of the company, the transcripts of their signatures and the date when responsible persons reviewed the document.

Payroll form T 53 sample filling 2 page

Page No. 2 of the form includes a list of employees, indications of their personnel numbers, amounts to be issued, and contains signatures on the receipt of money by employees. If the salary has not been issued, it is deposited, this is recorded in the specified form.

At in large numbers employees, an accountant may need several sheets No. 2 of the payroll sheet. All of them are made in the likeness of the above form and are filled in the same way. At the end, the calculator is obliged to sum up the results of the issuance of wages as follows:

Be sure to indicate the total number of sheets of a fully completed statement, put down the amounts in numbers and in words:

paid wages
deposited wages

The persons who performed the issuance of money and those who checked the results of the operation with their signatures and transcripts are indicated. It is mandatory to prescribe the number and date of the expenditure cash warrant, according to which the money for the salary was taken from the cash desk.

A fully completed one-page sample payroll for the issuance of wages is as follows.