Personal account form t 54. Personal account of an employee on 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 independent decision companies are still in use. In the article we will tell you which form is used to maintain personal accounts of employees according to wages.

Currently, two unified forms of employees' LS are used in accounting: form No. T-54 and No. T-54a. Both forms were approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1. Recall that the entry into force of Law No. 402-FZ abolished the mandatory use of unified primary accounting forms. Looking for where to get the old uniform personal account employee, unified forms are available for download below.

What are payroll accounts

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

The use of uniform forms is not required. The company has the right to independently develop the structure of the document, which will fully comply with the features and specifics of the organization's activities, the current system of remuneration, semi-permanent details of the calculation of remuneration and other information.

Self-developed form should be approved in accounting policy companies. When developing a document, do not forget to take into account the mandatory details of the primary documentation (Article 9 of Law No. 402-FZ).

What is an employee's personal account in form No. T-54

This is a unified form that is provided to reflect monthly information about the accrued wages and other accruals of a particular employee, as well as about all deductions made based on the data of the primary accounting documentation for production, about the work performed, the norms of hours worked, as well as orders for different types 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 filled out exclusively by an accounting employee or other responsible person who is entrusted with the responsibility of maintaining accounting in the company.

What is an employee's personal account in form No. T-54a

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

• accruals (salary, additional payments, material payments, bonuses, compensations);
• deductions (taxes, fees, alimony, writ of execution);
• payments (advance payments, settlements, recalculations).

LS No. T-54a

When filling out a document using automated programs general information are paid at the time of registration of the employee or at the beginning of the calendar year. Information on the monthly payments made must be printed out, certified by the signature of the responsible person and pasted (embedded) in the personal account of a particular employee.

Shelf life

In accordance with applicable law, information containing personal information on accruals and deductions for insured persons (citizens) must be kept for 75 years. The company is obliged to independently ensure the safety of primary documentation.

If 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. List these responsibilities in job descriptions, under the signature, familiarize the assigned employee with the new instructions.

Important information

When using specialized accounting program"1C: Payroll and personnel management" most accountants face two problems:

1. How to print an employee account. Where are personal accounts of employees in ZUP and how to print them? To get a specialist's PM 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 the full name. specialist for which you want to print the PM, select the reporting period (calendar year), define the print settings. The document is ready to print.
2. How to register an employee's personal bank account for the transfer of wages. To enter the number of an employee’s card or bank book for payroll, go to the menu of the 1C ZUP program, select the tab “Payroll for organizations”, then go to the item “Cashier and bank”, then “Personal accounts of employees of the organization”. Then we select the "Add" item and register the number of the specialist's current account, which is opened in a banking organization.

Any work must be paid, therefore, it is quite logical that regular wages are accrued to working employees. To avoid confusion with payroll, a number of statements have been developed to facilitate and systematize the process. 04/06/2001 Decree of the State Statistics Committee of the Russian Federation No. 26 approved a statement coded form T-54 - a personal account opened for each individual employee to display basic data on accruals made from the moment of employment.

A personal account is necessary to systematize data on a single employee of an organization. By 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 statement is formed according to, 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 the organization, enterprise based on the norms of the legislation of the Russian Federation.

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

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

1. Details, the name of the organization in which the citizen who has the T-54 form is employed, the dates of admission and dismissal of the person in the specified organization;
2. Personal identification data of the employee and specifying information, including numbers of SNILS, TIN, marital status, number of children, position and qualifications of the employee;
3. Details of all accrued, paid and withheld amounts in respect of an individual employee.

Is it necessary to lead

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

Residence code in the form T-54

It is in this column that the snag lies for most accountants. This line contains the code of the place of residence of the employed citizen, for whom the statement is entered, in accordance with the classifier. The thing is that until recently, in this kind of documentation, it was required to indicate OKATO codes, but since 2015 it has become necessary to enter the OKTMO 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 code of the place of residence of a particular employee, the accountant filling out the T-54 form must go to the website of the tax office by selecting the OKTMO search section and enter the data on the place of residence of the employee in the following order:

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

How to fill and sample

Initially, the accountant fills in the title part of the statement, where such information is entered as the full name of the organization, corresponding to the statutory documents, or full name, if we are talking about work at individual entrepreneur. The next step is to fill in the line of the name of the structural unit, after which the basic information about the person carrying out labor activities is entered into the table. The accountant must 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 provided for this.

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

How to fill in numbered columns

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

• In columns 1-2, the number and date of the order on hiring a citizen are entered;
• In columns 3-6, information is entered into which structural unit of the organization and to which position the citizen was admitted, indicating working conditions, the qualifications of the employee and the tariff rate or salary;
• Columns 8-9 indicate information on the amounts of surcharges and allowances;
• The second part of the table includes columns from 10 to 17. This section of the table contains information about the holidays used, including the types of holidays, the number of days, the dates of issuance and the numbers of the relevant orders;
• The next part of the statement, which includes columns 18 to 22, contains information about the contributions and deductions made, and data on the amounts of standard tax deductions;
• Line 24 indicates the months during which the employee carried out labor activity;
• The next part, consisting of columns 25-28, contains information about hours worked;
• Columns 29-38 are intended for entering information about the accruals made, taking into account periods of temporary disability;
• The columns of the table numbered 39-47 indicate information about Money ah, which were withheld or set off in the form of an advance;
• Lines 48-49 are intended to indicate the amount of debt owed either to the organization itself in relation to the employee, or to the employee in relation to the organization;
• Column 50 contains the total amount payable.

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

After considering the issue, we came to the following conclusion:
Until 2013, the unified "Personal Account" was the primary accounting document for wages, mandatory for monthly reflection of information about wages accrued and paid to the employee during the calendar year, and the corresponding deductions.
From 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 mandatory requirement for maintaining the personal account of the employee precisely in the form N T-54. At the same time, a requirement is established that the employer is obliged to issue a payslip to the employee with each payment of wages, the form of which can be approved by the employer independently (Labor Code of the Russian Federation), as well as the requirement to submit to the employee the documents specified in the Labor Code of the Russian Federation.
Therefore, the decision on the application or non-application of Form N T-54 is made by the employer independently, taking into account the fact that information, the mandatory 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 the accounting of labor and wages are subject to storage, which can be submitted at the request of the court.

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 a payslip to the employee, which must indicate:
- components of wages for the relevant period;
- sizes of other accrued amounts. These include, in particular, monetary compensation for violation by the employer of the established deadline for paying salaries, vacation pay, payments upon dismissal and (or) other payments;
- the size and grounds for the deductions made;
- the total amount of money to be paid.
According to the Labor Code of the Russian Federation, the form of the payslip must be approved by the employer. The use in the organization of a pay slip form that is not approved by the employer is a violation of labor legislation and entails administrative liability under the Code of Administrative Offenses 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 employer was requested to provide information on the employee's personal account in the 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 an employee, the employer is obliged, no later than three working days from the date of filing this application, to issue to the employee, in particular, copies of documents related to work (copies of an employment order, 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 premiums for compulsory pension insurance, on the period of work with this employer, etc.). 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 Definition of the Civil Code of Ivanovsky regional court dated February 8, 2016 in case No. 33-302/2016.
According to the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1 "On 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) by an employee personnel service entry is made in work book on hiring an employee and filling in the relevant information in a personal card (or N T-2GS (MS)), and a personal account of the employee is opened in the accounting department (or N T-54a).
"Personal account" is used to record all types of accruals and deductions from the employee's salary on the basis of primary documents for accounting for output and work performed, hours worked and documents for various types of payment. The form is filled in by an accounting employee (see Guidelines for the use and filling out forms of primary accounting documentation, approved by No. 1).
Until January 1, 2013, No. 129-FZ “On Accounting” dated November 21, 1996 (hereinafter - Law No. 129-FZ) was in force. Law N 129-FZ 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 whose form is not provided for in these albums must contain the mandatory details defined by this norm . In Rostrud dated 05.22.2008 N 1168-6-1, the Ministry of Health and Social Development of Russia dated 04.02.2008 N clarified that the unified forms of primary accounting documentation approved by N 1 for accounting for labor and its payment 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 remuneration, approved by No. 1, mandatory for use for monthly reflection of information about wages accrued and paid to the employee during the calendar year, and the corresponding deductions.
At the same time, from 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-FZ 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 forms of primary accounting documents are determined by the head of the economic entity upon submission official, which is entrusted with accounting (see also the letter of the Ministry of Labor of Russia dated May 14, 2013 N 14-1 / 3030785-2617). Rostrud dated 15.05.2014 N PG / 4653-6-1 also says that it is not mandatory to use the forms established by N 1 from 01.01.2013.
Thus, since 2013, the legislation has not established a mandatory requirement for maintaining an employee's personal account specifically in form N T-54. At the same time, a requirement is established that the employer is obliged to issue a payslip to the employee with each payment of wages, the form of which can be approved by the employer independently (Labor Code of the Russian Federation), as well as the requirement to submit to the employee the documents specified in the Labor Code of the Russian Federation. Therefore, the decision on the application / non-application of form N T-54, approved by N 1, is made by the employer independently, taking into account the fact that information, the mandatory nature of which is determined by the Labor Code of the Russian Federation, can also be obtained from other forms used to record labor and wages.
From the point of view of accounting, each fact of economic life should be drawn up as a primary accounting document (Law N 402-FZ). At the same time, according to Law N 402-FZ, the fact of economic life is a transaction, event, operation that has or is able to influence the financial position of an economic entity, the financial result of its activities and / or cash flow. In this sense, it is not a primary accounting document, since it only collects information about the facts of economic life that took place in the organization, in particular, about payroll, deductions made, etc. This form does not apply to documents containing information about the financial situation firms, financial result its activities and cash flows, in contrast to such documents 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 deems it necessary, to use it to collect information.
The terms of storage of primary accounting documents are regulated by N 402-FZ "On Accounting" dated 06.12.2011 (hereinafter - Law N 402-FZ). In accordance with Law N 402-FZ, primary accounting documents are subject to storage by an economic entity for the periods established in accordance with the rules for organizing state archives, 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 N 402-FZ do not apply to other forms of primary accounting documentation for recording labor and its payment, approved by No. 1, including forms N T-54 "Personal Account".
In force and federal law dated 22.10.2004 N 125-FZ "On Archiving in the Russian Federation" (hereinafter - Law N 125-FZ), paras. 5.2.9 of the Regulations on the Ministry of Culture of the Russian Federation, approved by the Government of the Russian Federation of May 29, 2008 N 406 (no longer in force), uniform rules for organizing the storage, acquisition, accounting and use of documents from the Archival Fund of the Russian Federation and other archival documents on the territory of Russia, as well as control over their observance are assigned to the powers of the Ministry of Culture of the Russian Federation. List of typical managerial archival documents generated in the course of activities government agencies, bodies local government and organizations, indicating the periods of storage (hereinafter referred to as the List) approved by order of the Ministry of Culture of the Russian Federation dated 08.25.2010 N 558.
According to Art. 413 of the List, personal cards and accounts of employees must be kept for 75 years (see also material: 1,700 employees work in the organization, monthly accounting in their personal accounts (forms T-54 and T-54 (svt)) reflects information about wages. Is the organization required to keep personal accounts of employees for 75 years, given that information is currently submitted annually to Pension Fund RF, where is it stored? (Answer from the legal consulting service GARANT, September 2013)).
However, in Art. 412 of the List states that documents (summary settlement (settlement and payment) statements (tabulagrams) and documents to them, pay sheets for the payment of wages, benefits, fees, material assistance and other payments) must be stored for 5 years. It also states that in the absence of personal accounts, they are stored for 75 years.
According to Art. 393 of the List, tax declarations and calculations of advance payments for the unified social tax must be kept for 5 years. But in the absence of personal accounts or payroll records - 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 premiums 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 cited by us can duplicate the information of form N T-54), and if the organization has no form N T-54, its obligations to inform the employee and upon issuance of documents at his request, the organization can also perform on the basis of other forms applied by it, without violating the norms 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 Form N T-54).
A similar approach is seen in arbitration practice. For example, at the Sixth Arbitration Court of Appeal dated July 24, 2014 N 06AP-1958/14, at the request of the tax authority, when conducting an audit of the calculation of personal income tax, the employer did not submit documents for 2008-2010, in particular personal accounts in the form N T-54. The court pointed out that the maintenance of disputed documents is not mandatory for tax agents (personal income tax accounting was carried out according to the payroll sheet, accounting of payments in favor of employees was carried out using computer programs with a printout on paper, from which the income received and expenses incurred for specific contracts and contractors, no violations in the calculation of wages and personal income tax withheld upon payment by the inspection were established).
The following was said about the submission of form N T-54 to an employee when deciding on the payment of a period of temporary disability in the St. Petersburg City Court of July 25, 2011 N 33-11164 / 2011. The plaintiff's requirements for issuing a copy of a personal card in the T-2 form and a personal account in the forms N T-54 and N T-54a are also not based on the law, since these forms are forms of primary accounting for documentation on accounting for labor and its payment. The plaintiff has all the information contained in the T-2 card (last name, first name, patronymic, social benefits, etc.). Forms N T-54 and N T-54a contain information about the accounting of working hours and settlements with personnel for wages, the plaintiff received this information in the form of a certificate 2-NDFL.
That is, we see that, as an alternative to form N T-54, at the request of the inspectors (or the 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 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 found justified the demands of the former employee for the employer to provide her with certificates of the period of work for this employer (since 1997) , personal card in form N T-2, personal account in form N T-54, note-calculation upon termination employment contract(contract) with an employee in the form N T-61, since these documents, in accordance with the Labor Code of the Russian Federation, must be presented to the employee at his request.
The fact that the maintenance of Form N T-54 "Personal Account" is mandatory for organizations of any organizational and legal forms, therefore the demand for these documents is justified, was also said in the Arbitration Court of the Ryazan Region dated April 28, 2006 N A54-961 / 2006C22.

Prepared answer:
Legal Consulting Service Expert GARANT
Galimardanova Julia

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

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 personal accounts of employees are not issued on it, in accordance with the T-54 form.

These documents are characterized by the fact that it reflects 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 maintained 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 in question reflects in its content specific and detailed data on accruals in favor of employees from the employer for the work performed during the reporting period - 1 year. In this form, you can see data on bonuses, social payments, gifts from the employer. It was on the basis of this document that the statement of calculations 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 created individually for each worker. If there are few employees in the company, then special statements 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, this also includes data on the time of work of a citizen. This type of documentation should reflect two parameters that affect the amount of income individual, as well as the features that form it - accruals and deductions.

As charges can be reflected:

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

Withholding can also be presented in four forms:

1. Regulated by the Tax Code of the Russian Federation - contributions to extra-budgetary funds, taxes according to income.
2. Payments made according to writ of execution. This includes court fines, alimony, recovery of damages on the property of the employer, deductions for citizens who are in corrective labor, etc.
3. Deductions that were regulated by the head of the enterprise - compensation for unearned vacation period, refund of advances, corrections for incorrect payroll calculations, etc.
4. Deductions that are made at the request of the worker on the basis of his application - trade union dues, for the company's products sold on credit, repayment of loans and advances taken, payments for types of voluntary insurance.

This type of document is used mainly by large organizations with a huge staff of workers. Other types of enterprises have alternatives in the form of registration books and statements.

In what cases does it apply

Document form T-54 is compiled for each year for any employee for the past year. This document should 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 full year, then the dates of the boundaries in this period will correspond to the dates of the end and beginning of the given 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 of 01/05/2004.

It should be noted that this document is not included in the category of mandatory for formation and completion. The thing is, it's only used for large enterprises, and, according to the current legislation, namely the Resolutions of the State Statistics Committee, the document cannot be introduced at enterprises without fail.

For individual entrepreneurs and small organizations, statements T-49 () and () can be used. At the same time, the information that is indicated in the employee card and payroll is combined in the T-54 form.

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

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

Each year, this document must contain information that is required for the calculation of payments that are made by the employer. The forms also store information on the grounds for withholding, along with information on the calculation of employee benefits for each month.

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

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

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

Accordingly, this part should contain information about:

1. Employment orders, as well as dismissal orders.
2. Establishing the amount of salary and other surcharges.
3. labor conditions.
4. Vacation orders. In this case, the conditions under which they are used must be fixed.
5. Documents on deductions made from income.
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 the RFP that is payable. After all this, this form is signed by the accountant who is responsible for maintaining this document.

Who draws up

Filling in these forms of documents is carried out 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 in the presence of primary documentation.

Such documents may be:

1. Timesheets that record the employee's hours of work.
2. Payrolls.
3. Production reports.
4. Waybills and other forms.

All these documents must be transferred from various departments to accounting departments within the time limits 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 calculations manually. In most cases, they use specialized computer programs for accountants, which already have the necessary forms and scripts to reflect the necessary information.

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

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

The unified form of the personal account T-54 is not mandatory for use. Personnel documents must be drawn up in accordance with the forms approved by the head of the company for the purposes of use as primary accounting personnel documents and containing all required details. An exception will be documents for which the mandatory use 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 T-54 was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. The form is filled out for each employee of the organization separately. The header of the document contains general information about the employer: the name of the employer company, the form according to OKUD, OKPO. Then you need to fill in information about the employee for whom the personal account is filled out:

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

The main part, which contains the personal account form T-54, is a voluminous table (49 columns), which consists of two tabular parts. Before the table, you must fill in the full 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 about hiring, employee transfers, working conditions, changes in wages: date and order number (columns 1-2), division (column 3), employee position (column 4), working conditions (column 5), salary (column 6), surcharges and allowances, if any (columns 7-8).
2. Information about employee vacations: type of vacation - annual, educational, etc. (column 9), date and number of the vacation order (columns 10-11), for what period the vacation was taken (columns 12-13), start and end dates of the vacation (columns 14-15), duration - 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 part contains information on 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. Miscellaneous accruals to an employee in a given month (columns 28-32), other income (column 33), temporary disability benefits: month (column 34), days (column 35), amount (column 36), total (column 37);
4. Withholdings from payments: advance (column 38), income tax (column 39), other (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 an accounting employee. For automated credential processing, the special shape T-54a.

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