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Tabulation of a mobilized employee and an employee who is on leave without salary

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Tabulation of a mobilized worker

The timesheet (hereinafter - the Timesheet) is a document that serves as the basis for calculating wages for employees and conducting statistical observations. The law does not define the procedure for drawing up and processing the Time Table.

The regulatory act that regulates issues related to the Time Table is Order No. 489 of the State Statistics Committee of Ukraine dated December 5, 2008 "On approval of standard forms of primary accounting documentation on labor statistics" (hereinafter - Order No. 489).

Order No. 489 approved the Standard form of timesheet No. П-5 (hereinafter — Standard form No. П-5).

Order No. 489 stipulates that Standard Form No. P-5 is of a recommendatory nature and consists of the minimum number of indicators required to fill out the forms of state statistical observations.

Standard form No. P-5 contains a recommended list of conditional markings for employee timesheets.

If the user needs, this list can be expanded by entering additional notations for accounting of a particular period.

New conventional designations should be introduced through their approval by a local act of the employer (for example, the Regulation on accounting for working hours).

To report a mobilized employee, as a rule, the conventional designation "IN" (digital code "22"), available in Standard form No. P-5, is used - other unworked time provided for by law (performance of state and public duties, pre-conscription training, military training , donor, time off, etc.).The entire period of military service (including weekends) should be recorded.

Display of leave without salary in the Table

What is stipulated in Standard Form No. P-5

Regarding the display of leave without salary in the Table, Standard Form No. P-5 provides:

1) leave without salary upon agreement of the parties (Article 26 of the Law of Ukraine of November 15, 1996 No. 504/96-VR "On Leave"; hereinafter - Law No. 504) — notation "NA" (digital code "18" );

2) other vacations without salary (for the period of termination of work) — conventional designation "BZ" (digital code "19").

It is worth noting

It is worth noting that there are two types of leave without pay during martial law.

1. Leave provided for in Part 3 of Article 12 of the Law of Ukraine dated March 15, 2022 No. 2136-IX "On the Organization of Labor Relations in the Conditions of Martial Law" (hereinafter - Law No. 2136), which stipulates that during the period of martial law, the employer at the request an employee may grant him leave without salary without the time limit established by Part 1 of Article 26 of Law No. 504. That is, this leave is granted by agreement of the parties and for an unlimited number of days during martial law.

2.The leave defined by Part 4 of Article 12 of Law No. 2136, which stipulates that during the period of martial law, the employer, at the request of an employee who has left the territory of Ukraine or acquired the status of an internally displaced person, shall obligatorily grant him leave without salary for the duration specified in the application, but no more than 90 calendar days, without counting the time spent on vacation to the length of service, which gives the right to the annual basic vacation provided for in paragraph 4 of part 1 of Article 9 of Law No. 504. That is, this vacation is granted at the request of the employee ( the employer cannot refuse to provide it) and its duration cannot exceed 90 calendar days.

Sample of filling out leave without salary in the report card

Thus, if the company has not introduced additional conditional designations for the above types of leave*, then:

• leave without pay, provided for in part 3 of Article 12 of Law No. 2136, is denoted by the notation "NA" (digital code "18");

• leave without pay, provided for in part 4 of Article 12 of Law No. 2136, is denoted by the conventional designation "BZ" (digital code "19").

Conclusion

The entire period of vacation (including weekends) should be indicated in the Table.

* Editor's note. In order not to get confused, we still recommend introducing new designations for the specified types of vacations.

 

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