Payroll T-49 2020 download form for free in excel

08.01.20 20

Unified form No. T-49 "Payroll" approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” It is a unified form of primary accounting documentation for recording labor and its payment (for recording working hours and settlements with personnel for wages).

Commencement of the resolution: 04/03/2004.

Government institutions (state, budgetary, autonomous) use the form according to OKUD 504401 " Payroll" approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use."

Regarding the T-49 form (continued):

According to information from the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.

Instructions/recommendations for filling out forms (Excerpt from the Post. State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1):

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 an organization.
When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.
For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.
The statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents recording production, hours actually worked and other documents.
In the “Accrued” columns, amounts are entered by type of payment from the payroll fund, as well as other income in the form of various social and material benefits provided to the employee, paid for from the organization’s profits and subject to inclusion in the tax base. At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (Form N T-49) and the payroll (Form N T-53), upon expiration of the payment period, against the names of employees who did not receive wages, in columns 23 and 5, respectively, the mark “Deposited” is made. If necessary, the number of the presented document is indicated in the “Note” column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.
In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.

Form T-49 is filled out based on information from. For each employee, all accruals and deductions are indicated, as well as the total amount of salary that he should receive.

Filling out form T-49

Everything in the header is standard: name of the organization, structural unit (if any), OKPO code, document number (invoice from the beginning of the year) and the date of its preparation.

The line “To the cashier for payment on time from.” The period for which money is withdrawn from the organization’s current account is indicated. According to the rules, you cannot store cash in excess of the established limit in the cash register, with the exception of funds intended for issuing wages - they can be stored for 3 days. Therefore, it is better to indicate a 3-day period in this line (but not necessary).

The period for which the statement is prepared is indicated (usually the billing month). The head of the organization and the chief accountant put their signatures on the left.

Column 1. Serial number of the record. Typically, employees are listed in alphabetical order.

Columns 2 and 3. Personnel number and position of the employee (can be viewed in the personal card).

Column 4. The tariff rate is the salary that the employee receives.

Column 5. Number of days or hours worked (information is taken from the time sheet).

Column 6. The number of weekend days or hours worked (double rate for them).

Column 7. Work on holidays (days or hours).

Column 8-12. All types of accruals for the current month are reflected. These columns in the form are initially empty. You yourself enter into them the names of the charges that were made. The sample states the following:

Salary (column 8)

Prize (column 9)

Sick leave (column 10)

Box 13. Other income in the form of social and material benefits.

Box 14. Total amount of accruals (add the amounts of lines 8-13).

Box 15. The amount calculated from the employee’s salary is indicated.

Box 16, 17, 18. We enter other deductions from the employee for the billing month (for example, advance payment, alimony, outstanding loan from the organization, etc.)

Column 19. The amount of debt owed by the enterprise to the employee (if any).

Column 20. The amount of debt owed by the employee (for example, from a previous overpayment).

Column 21. The total amount that the employee will receive after all deductions in columns 15, 16, 17, 18.

Columns 22 and 23. Last name, initials and signature of the employee, if money was paid to him personally. If the employee has not received the money, the cashier makes the entry “Deposited” in column 23.

After filling out the table, the total amount of wages that must be paid to all employees is calculated. This amount is indicated in words and numbers in the header above the table, as well as after the table. Also indicated at the bottom of the form:

Details of the cash receipt order on the basis of which money was taken from the cash register

Cashier who issued the salary (full name and signature)

Full name, signature of the accountant responsible for payroll

Deposited amount in words and figures, if not all employees received the salary

Payroll: sample

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The calculation and payment of wages to employees at the enterprise is carried out using payroll. The form is a universal document, included in the journal of unified forms under the index T-49. The form combines payroll and payroll statements, the ease of use of which is to reduce the volume of paperwork.

It is allowed to use an independently developed form, using the T-49 form as a sample. A document of your own development must be approved separately. In accounting and software, the T-49 form is traditionally used, the sample and procedure for filling it out is regulated by the chief accountant.

The payroll statement is filled out based on primary accounting data. Information applies:

• time sheet - days or hours worked by a person in the accrual period;
• employment orders, days of absence, dismissal;
• output indicators for piecework wages;
• certificates calculating average earnings when paying for vacations;
• calculations of payments of certificates of incapacity for work;
• other documents taking into account employee performance indicators.

The form is used when the enterprise uses cash payments to employees or as a supplement to non-cash transfers to employee cards. For example, if an employee was recently hired and did not have time to be included in the salary project of non-cash payments, the payment of wages will be made only through the cash register. In such a case, the payroll issued for the newly hired employee is used.

Attention! When making non-cash payments to employees, the payroll sheet is not used. Only use the form for calculations.

When issuing through a cash register, it is necessary to take into account the limit and terms of issuance approved by the order. For each statement T-49, the cashier generates an outgoing cash document RKO when receiving funds and an incoming document PKO when returning - depositing amounts.

Document preparation

Document T-49 consists of a title and tabular parts, each of which is filled out by an accountant before being transferred to the cashier for the issuance of funds. The form is signed by the employee and the head of the accounting department, the director and the cashier.

If an error is detected in the document in the filling data before the funds are issued, the cashier must return the statement for revision. To correctly correct the data, a sample is compiled at the enterprise.

Attention! Errors identified after the start of disbursement of funds are corrected with certification of new records by officials responsible for compiling, approving and verifying the data.

Filling out the form

Data is entered into the form in the service program. If the manual filling method is used, the entry into the payroll sheet begins from the tabular part of the document. The columns indicate:

• information about the employee - personnel number, position, salary or rate, last name and initials;
• number of days or hours worked;
• accruals by type;
• deductions by type;
• debts attributed to an organization or employee;
• amounts to be issued in person.

The tabular part contains a column that is used to be filled in by the employee. The person confirms receipt of the amount with a signature, a sample of which can be taken from the passport during verification. If funds are issued by power of attorney, the signature is affixed by the authorized person. The document is handed over to the cashier and attached to the statement.

If it is impossible to issue funds within the period specified in the statement of form T-49, the balance of undistributed amounts is deposited - handed over to the cash desk and to the current account. The entry opposite the last name and at the bottom of the table is made by the cashier, who additionally draws up a register of deposited amounts.

The title part includes lines that require mandatory completion:

• name (full or short) of the enterprise and structural unit;
• date of payment to employees. The deadlines for finding funds in the cash register of an enterprise are established by order in the accounting policy;
• amount calculated for issuance (in numbers and words);
• number, date of document preparation and reporting period for which the amounts were accrued.

The number of rows in the tabular section is not limited. The payroll sheet is used for permanent settlements, mainly for payments to employees of enterprises with a small staff.

Organizations and individual entrepreneurs use special sheets for calculating and paying salaries to staff, the most common of which is the payroll sheet in the T-49 form. Its peculiarity is that it performs two functions at once:

used by an accountant to calculate salaries;

used to issue money to staff.

Thus, all information about payroll calculation for each employee can be seen in one document. By using this form, you can opt out of processing other payroll statements.

When should this form be used?

Settlement and payment form T-49 must be drawn up if wages are paid through the cash register. In addition to the statement, the cashier must issue a cash receipt order. If the salary is transferred to the staff directly to a bank card, there is no need to prepare this statement. But even if only one employee receives a salary through the cash register, and everyone else is paid it to a bank card, a statement must be drawn up for such an employee.

It should be noted that form T-49 is an important document in the work of any legal entity and individual entrepreneur. Therefore, its design must be taken very seriously. When in an organization the salaries of employees are a trade secret, individual statements can be kept for each of them.

Who is responsible for filling out the form?

This responsibility is assigned to the accountant and cashier. The accountant fills out the title part, then enters data into the table based on the time sheet and signs the sheet. After this, he submits the document for signature to the chief accountant and the head of the organization. Then the statement goes to the cashier.

After issuing money to employees, the cashier again transfers the document to the accounting department. Here it is checked and an entry is made in the appropriate register. Form T-49, a sample of which will be presented below, is issued in one copy on the day the payment is paid.

Rules for registering

Organizations have the right to choose whether to use the unified T-49 form or a document form developed on their own (it must be recorded in local regulations). But still, many business entities use a unified form, since it has a convenient structure.

The statement can be prepared in printed or handwritten form. It must be signed:

CEO;

Chief Accountant;

the accountant who compiled the statement;

• employees receiving wages.

If some employees have not received their salaries for any reason, the “deposited” mark is placed next to their names in the payroll on form T-49. The total amount of salary deposited should be shown at the end of the statement.

How to fill out the form?

The following information is indicated at the top of the payroll form T-49:

name of the legal entity;

name of the structural unit for which the salary was calculated (workshop, department, etc.);

OKPO code;

date of completion;

total amount of funds;

date of issue;

the period for which wages are paid;

FULL NAME. and signatures of the chief accountant and manager.

At the bottom of the sheet there is a table indicating:

1st column – serial number of the record;

2nd – employee’s personnel number;

3rd – employee position in accordance with the staffing table;

4th – tariff rate or salary, rub.;

from the 5th to the 7th column - the number of days or hours worked (including on weekends and holidays).

Columns 8 to 14 display the amounts that were accrued to each employee during the reporting period, for example:

8th – payment for days worked;

9th – accrued bonus;

10th – payment of sick leave;

from the 11th to 13th column - other payments;

The 14th column is the total amount of accruals.

From the 15th to the 18th - amounts withheld and offset (advance, income tax, etc.).

The 19th column displays the amount of wage arrears that are registered with the organization, and the 20th column shows the amount of arrears owed to the employee.

In the 21st column enter the amount that the employee should receive in hand.

In column 22, indicate the surnames and initials of all employees who will receive salaries; in column 23, employees put their signatures, thereby confirming the fact of receiving funds.

Below the table you must indicate:

position and full name the employee who made the payments;

No. and date of the RKO compiled for the statement;

amount paid and deposited;

FULL NAME. and the accountant's signature.

The statements must be kept in the organization for at least 5 years after the end of the reporting year (in the absence of personal accounts - 75 years), they should be filed in a separate folder in strict sequence. You can download the T-49 form below.

In the document flow of companies and organizations that have a staff of hired employees, as a rule, the payroll form T-49 is used: it is used to calculate and pay salaries to employees.

It would be a good idea to learn more about the T-49 payroll form for individual entrepreneurs who plan to work with hired personnel. What kind of document this is and how to fill it out and maintain it correctly will be discussed in this article. And at the bottom of the page there are links that allow you to download the payroll form, as well as a sample of how to fill it out.

Purpose of this document

The payroll form T-49 is simultaneously both a settlement and a payment document. The purpose of this statement is to simplify document management (firms, organizations, enterprises, individual entrepreneurs). Payroll T-49 allows you to fill out one document instead of several.

This is a form of primary accounting reporting. The statement is compiled on the basis of another document. It is called a time sheet (unified form T-13).

In addition, the payroll form T-49 replaces two other documents:

1. Payroll form T-51.

Organizations, firms, enterprises or individual entrepreneurs, in accordance with current legislation, have the right to independently determine which form of payroll statements is the most acceptable (T-49, T-51 or T-53).

In what cases is the T-49 form issued?

Form T-49 is issued when salaries are paid to employees through a cash register in cash. Along with filling out the T-49 form, a cash order is drawn up according to the KO-2 form.

When transferring employees' wages to bank cards, the T-49 payroll sheet is not filled out. Only settlement form T-51 is issued.

Note that if all employees of an enterprise or organization receive salaries on a card, then it is advisable to use the T-51 payment form.

If one or more employees receive wages through the enterprise’s cash desk in cash, then the preparation of a payroll statement in the T-49 form is mandatory.

Form T-49 must be issued at least twice a month: for salary payments and advance payments. Otherwise, the norm of the Labor Code will be violated, which states that wages must be paid at least 2 times a month. At the same time, when filling out the T-49 form for calculating and issuing an advance, the personal income tax line should not be filled in, since personal income tax is not charged on the advance.

Who draws up and maintains the T-49 form in 2020?

Filling out and maintaining this document is carried out by an accountant or cashier of the organization. The basis for filling out this document is the working time sheet.

The accountant fills out the title page and table, and also puts his signature on the document. Once the T-49 form is signed, it is given to the cashier.

Before issuing funds, the statement is signed by the head of the enterprise.

After issuing money to employees, the cashier passes the document back to the accounting department. In accounting, the document is checked and a corresponding entry is made in a special journal.

Please note that if there is no cashier at the company, an accountant can issue and fill out the T-49 payroll sheet.

How to correctly fill out the T-49 payroll form?

1. Filling out the title page of the payroll statement T-49

The following information must be filled in on the title page:

• the name of the enterprise (organization, individual entrepreneur, structural unit (if there is none, a dash is placed) and its organizational and legal form;
• OKPO;
• date of filling out the statement;
• Document Number;
• amount of funds in words and figures;
• salary payment deadline;
• month of calculation and payment of wages (reporting period);
• signature of the head of the organization;
• accountant's signature.

According to the legislation of the Russian Federation, the period for issuing funds is 5 days.

2. Filling out the table in the payroll statement T-49

The payroll table of Form T-49 is filled out as follows:

• serial number;
• Personnel Number;
• position (profession);
• tariff rate.
• number of days worked;
• amount of accruals (salary, advance payment, compensation for unused vacation, other income);
• personal income tax amount;
• amount of debt owed by the organization/employee;
• amount to be paid;
• surname and initials of the employee who received the money;
• or a record of deposit of the amount, if it is not received within 5 days.

All entries must match the entries in the employee’s personal card (number of hours worked, days, including working days, holidays and weekends).

The data is taken from the working time sheet.

In the last column, the “Total” columns indicate the entire amount accrued to the employee.

If the money was not received on time, the cashier marks the deposit. After recounting the money, the employee signs the T-49 payroll form. Salary payments are made in rubles.

The number of rows in the table must correspond to the number of employees (one row for each employee).

At the end of the document (after the table) information about the issued and deposited amount of funds is entered.

After this, the document is signed by the cashier and accountant of the enterprise (with the initials deciphered), and the date and number of the cash order are also indicated.

You can fill out the document either in printed form or manually.

How are errors corrected in the T-49 payroll form?

If there was an error in the document that was discovered before the payment of wages to the employee, the cashier submits the statement to the accounting department for correction.

If an error is discovered in the document after the funds are issued, the incorrect data must be carefully crossed out. The correct information is indicated at the top.