Personal account form t 54. Personal account of an employee for wages

Since 2013, most of the unified forms of primary documentation have ceased to be mandatory for use in terms of accounting. However, some forms of independent decision of companies are still used. In the article, we will tell you which form is used to maintain personal accounts of employees for wages.

Currently, two unified forms of workers' drugs are used in accounting: form No. T-54 and No. T-54a. Both forms were approved by the Resolution of the State Statistics Committee of 05.01.2004 No. 1. Let us recall that the entry into force of Law No. 402-FZ abolished the mandatory application of unified primary accounting forms. Looking for where to get the old form of an employee's personal account, unified forms are available for download below.

What are personal payroll accounts

Specialized documents that are used in accounting to reflect information on monthly charges, deductions and payments due to a specialist.

The use of uniform forms is optional. The company has the right to independently develop the structure of the document, which will fully comply with the peculiarities and specifics of the organization's activities, the current remuneration system, conditionally permanent details for calculating remuneration and other information.

A self-developed form should be approved in the company's accounting policy. When developing a document, do not forget to take into account the mandatory details of the primary documentation (Art. 9 of Law No. 402-FZ).

What is an employee's personal account according to the form No. T-54

This is a unified form, which is provided for reflecting monthly information about the accrued wages and other charges of a particular employee, as well as about all deductions made on the basis of data from the primary accounting documentation for production, about work performed, norms of hours worked, as well as orders for different types of payment ...

LS No. T-54

The document is created separately for each specialist from the beginning of the calendar year or from the date of official employment. Information is entered monthly within one calendar year.

This document is completed exclusively by an accounting employee or other responsible person who is entrusted with the responsibility for maintaining accounting in the company.

What is an employee's personal account according to the form No. T-54a

This form is intended to reflect information on accruals and deductions made using automated programs and accounting systems. The form registers monthly data for one calendar year on the produced:

• accruals (salary, additional payments, material payments, bonuses, compensation);
• deductions (taxes, fees, alimony, writ of execution);
• payments (advances, calculations, recalculations).

LS No. T-54a

When filling out a document using automated programs, general information is entered when registering an employee or at the beginning of a calendar year. Information about the monthly calculations made must be printed, certified by the signature of the responsible person and pasted (attached) into the medicinal product of a specific employee.

Storage periods

In accordance with the current legislation, information containing personal information about charges and deductions for insured persons (citizens) must be stored for 75 years. The company is obliged to independently ensure the safety of primary documentation.

If the staff of the company does not have the position of an archivist, then assign responsibility for the storage and maintenance of the archive to a specific specialist. Write down such responsibilities in job descriptions, under the signature, familiarize the appointed employee with the new instructions.

Important information

When using the specialized accounting software "1C: Salary and Human Resource Management", most accountants face two problems:

1. How to print an employee's personal account. Where are the personal accounts of employees in the ZUP and how to print them? To receive a specialist's medicinal product on paper, enter the program menu, select the "Reports" item, then "Personal account in the form No. T-54 (T-54a)." In the dialog box that appears, select your full name. specialist for whom you want to print the LAN, select the reporting period (calendar year), define the print parameters. The document is ready to print.
2. How to register an employee's bank account for transferring wages. To enter the employee's card or bank book number for salary crediting, go to the menu of the 1C "ZUP" program, select the "Payroll by organization" tab, then go to the "Cashier and bank" item, then - "Personal accounts of the organization's employees". Then we select the "Add" item and register the specialist's current account number, which is open in a banking organization.

Any work must be paid, therefore, it is quite logical that working workers are paid regular wages. In order to avoid confusion with payroll, a number of statements have been developed to facilitate and systematize the process. 06.04.2001 By Decree of the State Statistics Committee of the Russian Federation No. 26, a statement was approved under the coding form T-54 - a personal account established for each individual employee to display basic data on the accruals made from the moment of employment.

A personal account is necessary to systematize data on a single employee of the organization. On the personal account, you can track all accruals made, or deductions in relation to a specific employee. Among other things, on the basis of the personal account, in the future, a payroll is formed for, which in turn will be used when calculating the pension.

That is why the shelf life of the T-54 form is 75 years. In connection with the violation of the rules for the proper storage of this documentation, fines may be imposed on an organization, an enterprise on the basis of the norms of the legislation of the Russian Federation.

Important! In cases where the organization does not have a full-time accountant, and a third-party specialist is involved in reporting, the head of the enterprise is responsible for storing the documentation.

The statement consists of three main parts, which contain the following information about the person engaged in labor activity:

1. Requisites, the name of the organization in which the citizen works for which the T-54 form is established, the dates of admission and dismissal of the person in the specified organization;
2. Personal identification data of the employee and specifying information, including SNILS numbers, TIN, marital status, number of children, position and qualifications of the employee;
3. Details of all amounts charged, paid and withheld in relation to an individual employee.

Is it obligatory to lead

The T-54 form is not mandatory and is not used in small businesses and individual entrepreneurs, which, as a rule, are limited to the establishment of a personal card of employed persons in the form with the T-2 coding or other statements of a settlement nature, such as T-49 or. Large organizations with a large number of employees most often use the maintenance of the personal account of employees in the T-54 form.

Residence code in the form of T-54

It is in this column that there is a catch for most accountants. This line contains the code of the place of residence of the employed citizen, on which the statement is entered, in accordance with the classifier. The thing is that until recently it was required to indicate the OKATO codes in this kind of documentation, but since 2015 it has become necessary to enter the OKATO code, which replaced its predecessor, the OKATO address classifier.

You can find the required code using the official website of the tax office, where there is a corresponding search section. To search for the required residence code of a certain employee, an accountant filling out the T-54 form must go to the tax inspectorate's website by selecting the OKTMO search section and enter the employee's place of residence in the following order:

• First indicate the street;
• The next step is to indicate the locality;
• Then the city.

How to fill out and sample

Initially, the accountant fills out the title part of the statement, where information such as the full name of the organization corresponding to the statutory documents is entered, or the full name, if we are talking about working for an individual entrepreneur. The next step is to fill in the line of the name of the structural unit, after which basic information about the person engaged in labor activity is entered into the table. The accountant should indicate the personnel number of the citizen from his personal card in the organization, indicate the category of personnel for this employee, enter the TIN and SNILS numbers in the columns allocated for this.

Further, in the same line, in the following columns, the accountant fills in such data as the OKTMO code, the state of marriage, the number of children, if any. In the very first column of this line, the serial number of the document is entered, in the last - the date of hiring and the date of dismissal, if any.

How numbered boxes are filled in

The main part of the statement contains columns in the amount of 50 pieces, divided into several main parts. The first part introduces basic information about hiring:

• In columns 1-2, the number and date of the order for hiring a citizen are entered;
• In columns 3-6, information is entered into which structural unit of the organization and for which position the citizen was hired, indicating the working conditions, qualifications of the employee and the tariff rate or salary;
• Columns 8-9 indicate information about the amounts of additional payments and allowances;
• The second part of the table includes columns from 10 to 17. This section of the table contains information about the vacations used, including the types of vacations, the number of days, the date of issue and the numbers of the corresponding orders;
• In the next part of the statement, which includes columns from 18 to 22, information about the contributions and deductions made is entered, and data on the amounts of standard tax deductions are entered in line number 23;
• Line 24 indicates the months during which the employee carried out labor activities;
• The next part, consisting of columns 25-28, contains information about the hours worked;
• Columns 29-38 are intended to enter information about the accruals made, taking into account the periods of temporary disability;
• The columns of the table numbered 39-47 indicate information about funds that were withheld or credited as an advance;
• Lines 48-49 are intended to indicate the amounts owed either by the organization itself in relation to the employee, or by the employee in relation to the organization;
• In column 50, the total amount payable is entered.

The completed form T-54 is certified by the signature with a transcript of the person responsible for maintaining the statements, with the current date.

Having considered the issue, we came to the following conclusion:
Until 2013, the unified "Personal Account" was the primary accounting document for labor remuneration, mandatory for the monthly reflection of information on wages accrued and paid to an employee during the calendar year, and the corresponding deductions.
Since January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. Accordingly, since 2013, the legislation has not established a mandatory requirement for maintaining an employee's personal account precisely in form N T-54. At the same time, a requirement has been established that the employer is obliged, with each payment of wages, to give the employee a pay slip, the form of which can be approved by the employer independently (Labor Code of the Russian Federation), as well as the requirement for the employee to submit the documents specified in the Labor Code of the Russian Federation.
Consequently, the employer makes the decision on the application or non-application of Form No. T-54 independently, taking into account the fact that the information, the obligatory submission of which is determined by labor legislation, can also be obtained from other forms used to record labor and wages.
The organization is obliged to keep personal accounts of unified forms N T-54 for 75 years. In the absence of personal accounts for 75 years, other documents on labor and wages accounting, which can be submitted at the request of the court, are subject to storage.

Rationale for the conclusion:
In accordance with the norms of the Labor Code of the Russian Federation, the employer is obliged, with each payment of wages, to issue the employee a pay slip, which must indicate:
- components of wages for the relevant period;
- the size of other accrued amounts. These include, in particular, monetary compensation for violation by the employer of the established deadline for the payment of wages, vacation pay, payments upon dismissal and (or) other payments;
- the size and basis of the deductions made;
- the total amount of money to be paid.
According to the Labor Code of the Russian Federation, the form of the payroll must be approved by the employer. The use of a pay slip form in an organization that is not approved by the employer is a violation of labor legislation and entails administrative liability under the Administrative Offenses Code of the Russian Federation (Deputy Chairman of the Supreme Court of the Russian Federation of December 23, 2010 N 75-AD10-3).
In the situation under consideration, the employing organization was requested to provide information on the employee's personal account in form N T-54 for the period from 1993 to 2016.
In accordance with the Labor Code of the Russian Federation, upon a written application of the employee, the employer is obliged, no later than three working days from the date of submission of this application, to issue the employee, in particular, copies of documents related to work (copies of an order for employment, orders for transfers to another job, an order for dismissal from work; extracts from the work book; certificates of wages, on accrued and actually paid insurance contributions for compulsory pension insurance, on the period of work with this employer, and more). An example of a request from an organization for documents on accounting for labor and wages in connection with the appointment of a pension, including in the form N T-54, is the IC Determination in Civil Cases of the Ivanovo Regional Court dated 08.02.2016 in case N 33-302 / 2016.
According to the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Resolution N 1), on the basis of an order (instruction), an employee of the personnel service makes an entry in the work book on hiring an employee and the corresponding information is filled in in the personal card (or N T-2GS (MS)), and the employee's personal account (or N T-54a) is opened in the accounting department.
"Personal account" is used to record all types of accruals and deductions from the employee's wages on the basis of primary documents for accounting for production and work performed, hours worked and documents for different types of payment. The form is filled in by an accounting employee (see Instructions for the use and filling out of forms of primary accounting documentation, approved by No. 1).
Until January 1, 2013 N 129-FZ "On Accounting" was in force on November 21, 1996 (hereinafter - Law N 129-FZ) In Law N 129-FZ it was said that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the mandatory details specified by this norm ... In Rostrud of 05/22/2008 N 1168-6-1, the Ministry of Health and Social Development of Russia of 04/02/2008 N, it was explained that approved by N 1 unified forms of primary accounting documentation for labor accounting and remuneration are mandatory for use by all employers, regardless of their organizational and legal forms and forms of ownership. It turns out that until 2013 the unified "Personal Account" was the primary accounting document for labor remuneration, approved by No. 1, mandatory for use for the monthly reflection of information on wages accrued and paid to an employee during the calendar year, and the corresponding deductions.
At the same time, since January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use in accordance with N 402-ФЗ dated 06.12.2011 "On accounting", with the exception of public sector organizations (hereinafter - Law N 402-FZ). So, according to Law N 402-FZ, the form of primary accounting documents is determined by the head of the economic entity upon the presentation of the official who is entrusted with accounting (see also the letter of the Ministry of Labor of Russia dated 05.14.2013 N 14-1 / 3030785-2617). In Rostruda of 05/15/2014 N PG / 4653-6-1 it is also said about the optional application from 01/01/2013 of the forms established by N 1.
Thus, since 2013, the legislation has not established a mandatory requirement for maintaining an employee's personal account precisely in form N T-54. At the same time, a requirement has been established that the employer is obliged, with each payment of wages, to issue the employee a pay slip, the form of which can be approved by the employer independently (Labor Code of the Russian Federation), as well as the requirement for the employee to submit the documents specified in the Labor Code of the Russian Federation. Therefore, the decision on the application / non-application of form No. T-54, approved by No. 1, is taken by the employer independently, taking into account the fact that the information, the obligatory nature of which is determined by the Labor Code of the Russian Federation, can also be obtained from other forms used for accounting for labor and wages.
From the point of view of accounting, each fact of economic life should be formalized as a primary accounting document (Law N 402-FZ). At the same time, according to Law N 402-FZ, a fact of economic life is a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, the financial result of its activities and / or cash flow. In this sense, the primary accounting document is not, since it only collects information about the facts of economic life that took place in the organization, in particular, about payroll, about deductions made, etc. This form does not apply to documents containing information about the financial situation firm, the financial result of its activities and cash flow, in contrast to documents such as, for example, settlement and payment, settlement and payroll. Therefore, we can safely say that after January 1, 2013, the organization is not obliged to use it, but has the right, if it considers it necessary to use it to collect information.
The storage periods for primary accounting documents are regulated by No. 402-FZ dated 06.12.2011 "On accounting" (hereinafter - Law No. 402-FZ). In accordance with Law No. 402-FZ, primary accounting documents are subject to storage by an economic entity for periods established in accordance with the rules for organizing state archiving, but not less than five years after the reporting year. According to Law N 402-FZ, the head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.
However, in our opinion, the requirements for the storage periods of primary accounting documents established by N 402-FZ apply only to those forms approved by N 1, which are primary documents containing information about the financial position of an economic entity, the financial result of its activities and cash flow. funds. Accordingly, the requirements of Law No. 402-FZ do not apply to other forms of primary accounting documentation for accounting for labor and its payment, approved by No. 1, including forms No. T-54 "Personal account".
By virtue of the Federal Law of 22.10.2004 N 125-FZ "On archival affairs in the Russian Federation" (hereinafter - Law N 125-FZ), p. 5.2.9 of the Regulation on the Ministry of Culture of the Russian Federation, approved by the Government of the Russian Federation of 05/29/2008 N 406 (no longer valid), uniform rules for organizing storage, acquisition, accounting and use of documents from the Archive Fund of the Russian Federation and other archival documents on the territory of Russia, as well as control over them observance attributed to the powers of the Ministry of Culture of the Russian Federation. The list of typical administrative archival documents generated in the course of the activities of state bodies, local authorities and organizations, indicating the storage periods (hereinafter referred to as the List), was approved by order of the Ministry of Culture of the Russian Federation of August 25, 2010 N 558.
According to Art. 413 of the List of personal cards and employee accounts must be kept for 75 years (see also the material:: 1,700 employees work in the organization, monthly accounting in their personal accounts (forms T-54 and T-54 (svt)) reflects information on wages. Is the organization obliged to keep the personal accounts of employees for 75 years, despite the fact that at the present time information is submitted to the Pension Fund of the Russian Federation, where it is stored? (Reply of the Legal Consulting Service GARANT, September 2013)).
However, in Art. 412 of the List says that documents (summary settlement (settlement and payment) statements (tabulagrams) and documents to them, pay slips for the issuance of wages, benefits, fees, material assistance and other payments) must be kept for 5 years. It is also indicated here that in the absence of personal accounts, they are stored for 75 years.
According to Art. 393 Lists of tax declarations and calculations of advance payments for the unified social tax should be kept for 5 years. But in the absence of personal accounts or payroll sheets - 75 years.
Article 394 of the List defines a similar procedure for tax cards for recording income and personal income tax (form N 1-NDFL). They are stored for 5 years, and in the absence of personal accounts - 75 years.
Articles 395, 396 of the List provide for similar provisions for declarations and calculations of advance payments on insurance contributions for compulsory pension insurance and for information on the income of individuals (see also Articles 456, 685, 726).
It turns out that the situation of the absence of personal accounts (forms N T-54) is provided for by the legislator (the documents indicated in the articles of the List we have provided can duplicate the information of form N T-54), and if the organization does not have form N T-54, its obligations to inform the employee and upon the issuance of documents at his request, the organization can also execute on the basis of other forms it uses, without violating the norms of labor law (after all, neither the Labor Code of the Russian Federation, nor the Labor Code of the Russian Federation mentions the obligation of the employer to provide the employee with the form N T-54).
A similar approach can be seen in arbitration practice. For example, in the Sixth Arbitration Court of Appeal dated July 24, 2014 N 06AP-1958/14, at the request of the tax authority, when checking the accrual of personal income tax, the employer did not submit documents for 2008-2010, in particular personal accounts in form N T-54. The court indicated that the maintenance of disputed documents is not mandatory for tax agents (personal income tax was recorded according to the payroll, the accounting of payments in favor of employees was carried out using computer programs printed on paper, from which the income received and expenses incurred for specific contracts and counterparties, violations in the calculation of wages and personal income tax withheld upon payment were not established by the inspectorate).
The following was said about the submission to the employee of form N T-54 when deciding the issue of payment for the period of temporary incapacity for work in the St. Petersburg City Court dated 25.07.2011 N 33-11164 / 2011. The plaintiff's demands for a copy of a personal card in form T-2 and a personal account in forms N T-54 and N T-54a are also not based on the law, since these forms are forms of primary accounting of documentation for accounting for labor and its payment. The plaintiff has all the information contained in the T-2 card (surname, name, patronymic, social benefits, etc.). Forms N T-54 and N T-54a contain information about the recording of working hours and settlements with staff on remuneration, the claimant was given this information in the form of a 2-NDFL certificate.
That is, we see that, as an alternative to Form N T-54, at the request of the inspectors (or an employee), other documents with the necessary information can be submitted. And we believe that in your case, in the absence of forms N T-54 in the organization, you should submit documents to the fund from which the relevant information can be obtained.
At the same time, in the Investigative Committee for Civil Cases of the Moscow City Court of December 22, 2010 N 33-40113, when resolving a labor dispute related to dismissal, the court recognized as justified the demands of the former employee that the employer provided her with certificates of the period of work with this employer (since 1997) , personal card in form N T-2, personal account in form N T-54, calculation notes upon termination of an employment agreement (contract) with an employee in form N T-61, since these documents, in accordance with the Labor Code of the Russian Federation, must introduce yourself to the employee at his request.
The fact that the maintenance of Form No. T-54 "Personal Account" is mandatory for organizations of any organizational and legal forms, therefore, the reclamation of these documents is justified, was also stated in the Arbitration Court of the Ryazan Region dated April 28, 2006 No. A54-961 / 2006C22.

Prepared by:
Expert of the Legal Consulting Service GARANT
Galimardanova Yulia

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the RSA Melnikova Elena

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The activity of any enterprise is not possible if it does not register personal accounts of employees in accordance with the T-54 form.

These documents are characterized by the fact that it reflects in itself certain information about the worker himself, the time he worked, as well as other delays and transfers for any period of time. A personal account must be kept for absolutely every person, regardless of his position and salary.

How should this document be maintained, what information is entered into it and according to what rules should it be filled out? Consider below.

Concept

The document under consideration reflects in its content specific and detailed data on payments to employees from the employer for the work performed during the reporting period - 1 year. In this form, you can see data on bonuses, social benefits, gifts from the employer. It was on the basis of this document that the calculation sheet was created.

In order for a citizen to have a personal account of an employee, it is enough just to hire a new person on the basis of an appropriate order.

In those enterprises where many workers are involved, personal accounts are set up individually for each worker. If the company has few employees, then special sheets are created, and the employer will have the right to use other forms of documents.

This form must include personal information about the worker. In addition, it also includes data on the citizen's working hours. This type of documentation should reflect two parameters that affect the amount of income of an individual, as well as the features that form it - accruals and deductions.

The following can be reflected as charges:

1. Employee salary.
2. Material gifts that have been received from the head of the company.
3. Periodic awards.
4. Benefits, social benefits, etc.

Holds can also be presented in four forms:

1. Regulated Tax Code of the Russian Federation - contributions to off-budget funds, taxes according to income.
2. Payments that are made in accordance with the writ of execution. This includes court fines, alimony, recovery of damage to the property of the employer, deductions for citizens who are in correctional labor, etc.
3. Deductions that were regulated by the head of the enterprise - compensation for unworked vacation period, refund of advances, amendments for incorrect calculation of salaries, etc.
4. Deductions that are made at the request of the worker on the basis of his application - trade union dues, for the products of the enterprise sold on credit, repayment of loans and borrowings, payments for the types of voluntary insurance.

This type of documents is used mainly by large organizations with a huge staff of workers. Other types of businesses have alternatives in the form of logs and statements.

In what cases does it apply

The T-54 document form is drawn up for each year for any employee over the past year. This document must be drawn up for the first time at the time of hiring an employee. This document is closed when the worker leaves the company. If the employee works a full year, then the dates of the boundaries in this period will correspond to the dates of the end and the beginning of this year.

A sample of filling out the personal account of an employee T-54 can be downloaded. The form of this application was approved in accordance with the Decree of the State Statistics Committee of the Russian Federation No. 1 dated 01/05/2004.

It should be noted that this document is not included in the category of mandatory for formation and filling. The fact is that it is used only for large enterprises, and, according to the current legislation, namely the Resolutions of the State Statistics Committee, the document cannot be necessarily introduced at enterprises.

For individual entrepreneurs and small organizations, T-49 () and () statements can be used. In this case, the information that is indicated in the employee's card and payroll is combined in the T-54 form.

It is worth remembering that the storage period for this type of documents in the archives of enterprises is 75 years. Such a condition is provided for by the fact that the information in the documents will be required to calculate employee pensions.

Rules for filling out a personal account of an employee T-54

Each year, this document must include information that will be required to calculate payments that are made by the employer. These forms also store information on the grounds for withholding, along with information on the calculation of payments to workers for each month.

In the initial part of the document, data about the enterprise should be prescribed, namely:

1. Full and abbreviated name.
2. Subdivision name.
3. OKPO.
4. Full name of the employee.
5. Personnel Number.
6. SNILS.
7. Date of Birth.
8. Family status.
9. Information about the place of residence.

Then the document should display two tables. The first of them should tell about the necessary calculations according to the monthly salary payments.

Accordingly, this part should contain information about:

1. Employment orders, and dismissal orders.
2. Establishing the amount of salary and other additional payments.
3. Labor conditions.
4. Vacation orders. In this case, the conditions under which they are used must be recorded.
5. Documents on the income deductions made.
6. The amounts of payments subject to the establishment of benefits.

The second table shows the calculation of accrued income by month, all deductions and the total amount of salary that is payable. After all this, this form is signed by the accountant, who is responsible for maintaining this document.

Who prepares

These forms of documents are filled in by authorized employees of the accounting departments at the enterprise.

It is these specialists who are responsible for opening a personal account when hiring a new worker, or when creating a new document after January 1 of the next year for existing employees.

Filling in the necessary cards should be done with the availability of primary documentation.

Such documents can be:

1. Timesheets that take into account the employee's work time.
2. Salary sheets.
3. Production reports.
4. Waybills and other forms.

All these documents must be transferred from various departments to accounting departments within the time frames that were previously established by the relevant documents within the enterprise.

Using special programs

At the present time, few of the accounting staff work with manual calculations. In most cases, they use specialized computer programs for accountants, where the necessary forms and scripts are already available to reflect the necessary information.

Accordingly, in such situations, the personal accounts of employees are compiled every month, and also certified by the signatures of company leaders or responsible persons. At the same time, additional sheets for each year worked must be glued to the personal account that was created when hiring.

Form T-54 is an employee's personal account, a document that contains complete information about all calculations made with an employee. A personal account is not a mandatory document, but it helps to systematize all information about the employee: it contains information about the holidays used, about deductions and contributions, hours worked, etc.

The unified form of the T-54 personal account is not obligatory for use. Personnel documents must be drawn up according to the forms that are approved by the head of the company for use as primary accounting personnel documents and containing all the required details. An exception will be documents for which the mandatory application of unified forms is established. The employer has the right to independently determine whether to use unified forms in activities or not.

Filling out the form T-54

The form of the T-54 form was approved by the decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. The form is filled in for each employee of the organization separately. The head of the document contains general information about the employer: the name of the employing company, the OKUD, OKPO form. Then you need to fill in the information about the employee for whom the personal account is filled:

• Document Number;
• The settlement period for which the document is drawn up;
• Personnel category;
• Taxpayer identification number;
• JCSS number ("green card");
• Residence code;
• Is the employee married;
• The number of children the employee has;
• Date of employment;
• Date of dismissal from this job.

The main part that contains the personal account of the T-54 form is a voluminous table (49 columns), which consists of two tabular parts. Before the table, you must fill in the name of the employee, personnel number and date of birth. The first part of the large table is divided into subsections and contains the following information:

1. Information on hiring, employee transfers, working conditions, changes in wages: date and number of the order (columns 1-2), department (column 3), employee position (column 4), working conditions (column 5), salary (column 6), surcharges and allowances, if any (columns 7-8).
2. Information about the employee's vacation: type of vacation - annual, educational, etc. (column 9), the date and number of the vacation order (columns 10-11), for what period the vacation was taken (columns 12-13), the date of the beginning and end of the vacation (columns 14-15), duration - the number of days (column 16) ...
3. Deductions and contributions: type of deduction (column 17), period of deduction (columns 18-19), amount that was deducted (column 20), amount of deduction for a certain period (column 21).
4. The amount of benefits provided to the employee (column 22).

The second tabular section contains information about the amount of time worked, accruals and deductions, debts for the employee and the company to the employee. Form T-54 looks like this:

1. Month (column 23);
2. Days worked in a month: code (columns 24, 26), number (columns 25, 27);
3. Various accruals to an employee in a given month (columns 28-32), other income (column 33), temporary disability benefit: month (column 34), days (column 35), amount (column 36), total (column 37);
4. Deductions from payments: advance (column 38), income tax (column 39), others (columns 40-45), total (column 46);
5. Debt: for the company (column 47) and for the employee (column 48);
6. Total Payable (Column 49).

The employee's personal account is filled in by the accounting employee. For automated processing of credentials, a special form T-54a is used.

Below is a sample of a personal account (form T-54).