In Appendix 3 of Circular 200/2014/TT-BTC, guiding the policies of enterprise accounting, the forms of accounting documents currently in use are stipulated. Below is the instruction on filling in the Timesheet and Some Related Accounting Documents in Vietnam.
Article table of contents
Instruction on filling in the Timesheet and Some Related Accounting Documents in Vietnam (Illustration)
1. Some Related Accounting Documents in Vietnam
| Form No. 01a - LDTL | Timesheet |
|---|---|
| Form No. 01b - LDTL | Overtime Timesheet |
| Form No. 02 - LDTL | Salary Payment Table |
| Form No. 03 - LDTL | Bonus Payment Table |
| Form No. 06 - LDTL | Overtime Payment Table |
2. Instruction on filling in the Timesheet
Each department (office, unit, team, group...) must prepare a monthly timesheet.
Column A, B: Record the serial number, full name of each person in the department.
Column C: Record the salary grade or position level of each person.
Column 1-31: Record the days of the month (From the 1st to the last day of the month).
Column 32: Record the total number of days for piecework salary of each person in the month.
Column 33: Record the total number of regular salary days of each person in the month.
Column 34: Record the total number of days off and work stoppage with 100% salary of each person in the month.
Column 35: Record the total number of days off and work stoppage with various percent salaries of each person in the month.
Column 36: Record the total number of days off entitled to social insurance of each person in the month.
Daily, the team leader (Head, Office, Group,…) or the authorized person shall base on the actual situation of their department to record the attendance for each person in the corresponding columns from column 1 to column 31 according to the stipulated symbols.
At the end of the month, the person responsible for recording the attendance and the department head shall sign the Timesheet and submit it along with related documents such as Social Insurance leave certificates, leave without pay applications, etc., to the accounting department for verification, cross-checking for payroll and social insurance calculation. The payroll accountant shall use these attendance symbols to calculate the corresponding number of days in columns 32, 33, 34, 35.
A working day is regulated as 8 hours. When summarizing into working days, if there are fractional hours, record the fractional hours next to the number of days and use a comma between them.
Example: 22 days and 4 hours shall be recorded as 22,4
The timesheet shall be kept at the accounting department along with related documents.
Attendance methods: Depending on the working conditions and accounting level at the unit, one of the following attendance methods can be used:
- Daily Attendance: Each day, use one symbol to record the attendance when the worker works at the unit or works elsewhere like at conferences, meetings, etc.
Two cases need attention:
+ If during the day, the worker performs two different tasks with different amounts of time, record attendance with the symbol of the job that takes the most time. For example, worker A spends 5 hours in meetings and 3 hours on time-based salary work, the whole day shall be recorded as “H” for meeting.
+ If during the day, the worker performs two tasks with equal time, record attendance with the symbol of the task performed first.
- Hourly Attendance:
During the day, record attendance according to the symbols for each job performed and write the actual working hours next to the corresponding symbol.
- Compensatory Time Off Attendance: Compensatory time off applies in the case of overtime without extra pay, thus when workers take compensatory time off, record “NB” and regular salary will still be calculated.
3. Instruction on filling in the Overtime Timesheet
Each department (office, unit, team, group...) with overtime work must prepare an overtime timesheet.
Column A, B: Record the serial number, full name of each person with overtime in the department.
Column 1 to column 31: Record the overtime hours of each day (From, to hours...) from the 1st to the last day of the month.
Column 32: Record the total overtime hours on regular days in the month.
Column 33: Record the total overtime hours on Saturdays, Sundays.
Column 34: Record the total overtime hours on holidays and festivals.
Column 35: Record the total overtime hours at night (according to legal regulations) not in the worker's shift.
Daily, the team leader (office, unit, group...) or the authorized person shall record the actual overtime based on the need of their department, fill in the corresponding columns from column 1 to column 31 according to the stipulated symbols.
At the end of the month, the person responsible for recording the attendance and the department head with overtime workers sign, and the director or authorized person approves the overtime timesheet, which is then submitted along with related documents to the accounting department for verification and cross-checking for payment (in case of monetary payment). The accountant shall use these overtime symbols to calculate the corresponding number of days in columns 32, 33, 34, 35.
4. Instruction on filling in the Salary Payment Table
The Salary Payment Table is prepared monthly. The basis for preparing the Salary Payment Table includes related documents such as the timesheet, product or job completion confirmation slips.
Column A, B: Record the serial number, full name of the worker entitled to salary.
Column 1, 2: Record the wage grade, wage coefficient of the worker.
Column 3, 4: Record the number of products and the corresponding amount based on piecework salary.
Column 5, 6: Record the number of working days and the corresponding amount based on regular salary.
Column 7, 8: Record the number of days off or time off enjoying various percent salaries and the corresponding amount.
Column 9: Record the allowances from the wage fund.
Column 10: Record other allowances included in the worker's income but not in the wage and bonus fund.
Column 11: Record the total salary and allowances the worker is entitled to receive.
Column 12: Record the first period advance payment of each person.
Column 13, 14, 15, 16: Record the deductions from the worker's salary and calculate the total amount to be deducted in the month.
Column 17, 18: Record the remaining amount entitled to receive in the second period.
Column C: The worker signs upon receiving the second period payment.
At the end of each month, based on related documents, the payroll accountant prepares the Salary Payment Table for the chief accountant to review and submit to the director or authorized person for approval, then prepares the payment slips and disburse the salary. The Salary Payment Table is kept in the accounting department of the unit.
Each time receiving salary, the worker must personally sign in the “Sign to receive” column or the proxy must sign on behalf.
5. Instruction on filling in the Bonus Payment Table
The upper left corner of the Bonus Payment Table must clearly indicate the unit name, the rewarded department.
Column A, B, C: Record the serial number, full name, position of the rewarded person.
Column 1: Record the current salary grade to calculate the monthly salary.
Column 2, 3: Record the type of reward assessed, the rewarded amount for each type.
Column D: The rewarded person signs upon receiving the bonus.
The Bonus Payment Table is prepared by the accounting department for each department and must be signed (full name) by the preparer, the chief accountant, and the director.
6. Instruction on filling in the Overtime Payment Table
The upper left corner of the Overtime Payment Table must clearly indicate the unit name, the working department.
Line for month and year: Clearly indicate the month and year the worker conducted overtime work.
Column A, B: Record the serial number, full name of the person with overtime.
Column 1: Record the wage coefficient the worker is entitled to.
Column 2: Record the position allowance coefficient the worker is entitled to.
Column 3: Record the total coefficient the worker is entitled to for overtime (Column 3 = column 1 + column 2).
Column 4: Record the monthly salary entitled to be calculated as: Minimum wage (According to state regulations) multiplied by (x) Salary coefficient plus (+) Position allowance.
Column 5: Record the daily wage calculated as Minimum wage (according to state regulations) x (salary coefficient + position allowance)/22 days.
Column 6: Record the hourly wage calculated as Column 5 divided by 8 hours.
The columns for regular day overtime hours, Saturdays, Sundays overtime hours, holiday overtime hours (Columns 7, 9, 11) shall be based on the actual overtime timesheet of that month.
The amount columns for regular day overtime (Column 8) = number of hours (Column 7) x hourly wage (Column 6) x Overtime ratio according to current regulations.
The amount columns for Saturdays, Sundays overtime (Column 10) = number of hours (Column 9) x hourly wage (Column 6) x Overtime ratio according to current regulations.
The amount columns for holiday overtime (Column 12) = number of hours (Column 11) x hourly wage (Column 6) x Overtime ratio according to current regulations.
The amount columns for night overtime (Column 14) = number of hours (Column 13) x hourly wage (Column 6) x Overtime ratio according to current regulations.
Column 15: Record the total amount Column 15 = column 8 + column 10 + column 12 + column 14.
Column 16, 17: Record the compensatory time off hours for overtime and the corresponding amount to be deducted without payment.
Column 17 = column 16 x column 6 x Overtime ratio according to current regulations.
Column 18: Record the actual amount payable for overtime work.
Column 18 = column 15 - column 17.
Column C - Sign to receive: The worker shall sign upon receiving the payment.
The Overtime Payment Table must attach the actual overtime timesheet of that month, fully signed by the preparer, the chief accountant, and the director or authorized approver. The Overtime Payment Table is prepared in a single copy as a basis for payment.
>> For more information, please read the article Download 37 Latest forms of Accounting Documents in Vietnam.
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