Sample of filling out a settlement note upon dismissal. Calculation note upon dismissal Calculation note t 61

At the time of dismissal, the employing company is obliged to give the employee a number of documents: a work book, 2-NDFL certificates, a document for calculating sick leave, and also draw up a document for calculation. The settlement note upon dismissal (Form T-61) raises the most questions. Let's figure it out whether this is a mandatory document, how to fill it out and where to store it.

What is a settlement note?

This is a document that allows the accountant to calculate all the necessary amounts that are due to the employee upon dismissal (on his own initiative or on the initiative of the employer).

Form T-61 is a universal unified form that is used for a similar purpose.

Who should fill out the settlement note?

Filling out form T-61 is the responsibility of employees of two services of the enterprise:

• personnel;
• accounting

The responsibilities of the HR employee include filling out the fields located on the front of the form. This is the date of conclusion of the employment contract and its number, full name. employee, the name of the position he held, department. Then information about the dismissal is entered: the date of the order to terminate the contract and the number, the basis on which the employment relationship was interrupted.

Then the HR specialist calculates how many days of well-deserved vacation were unused to calculate compensation, or the amount of vacation days taken by the employee in advance to calculate the withholding.

After all personnel data is entered, the personnel service specialist certifies the note with his signature and transfers it to the accounting department for further processing.

Filling out form T-61 by an accountant

The accountant fills out the back of the document, which contains a table. Columns of the table with numbers from 1 to 9 are filled in in order to calculate compensation for days of unused vacation by the employee.

Columns 10 to 19 are filled out in order to calculate the amount of wages due to the resigning employee for the period he worked. Also in the table you need to enter the number and date of the document on the basis of which the final settlement with the employee was made.

After all the requested information has been entered into the document, the accountant certifies the note with his signature.

The settlement note upon dismissal (Form T-61) can be filled out manually, but modern computer programs allow this to be avoided. If all data is entered into the program correctly, it is automatically transferred to the calculation note. An employee of the accounting and personnel department can only conduct a check, print the document and certify it with a personal signature.

Is it necessary to write a note?

T-61 refers to personnel documents, the period of which is in the archive is 75 years. However, storing documentation in electronic form is permitted.

If the rules for storing or processing a document are violated, then this is considered an administrative offense that will entail penalties. The amount is small, up to 500 rubles per official, but it is also unpleasant.

Form T-61: sample filling

Let's take a step-by-step look at the filling procedure. In the header of the document you need to write the name of the organization in accordance with the registration documents. To the right of the name, you need to fill in the columns with the date and number of the employment contract. Next, the note is assigned a serial number and the date it was filled out.

The employee’s personnel number is entered, his full name, the name of the position and the department in which he worked is entered. Then you need to enter the date of termination of relations with the employee, enter the number and date of the order to terminate the employment relationship.

In personnel programs, all this is entered automatically after the order to dismiss the employee is issued and carried out, therefore the note-calculation upon dismissal (form T-61) is also generated almost automatically.

Then the total period of work is filled in from the date of commencement of the employment relationship until the date of its termination, inclusive. Now you need to count the vacation days that were not used during this period or, conversely, overspent. The date of completion and signature of the personnel employee is indicated.

Fill out the calculation part

To calculate compensation for the remaining days of vacation, you need to fill out columns 1, 2 and 3 in the table on the back of the document. The first column indicates the year, the second indicates the name of the month, and the third indicates the amount of payments that are used when calculating the average wage.

Let's say an employee quits on December 15, 2015. This means that to calculate average earnings you need to take the period from December 2014 to November 2015. The total amount of earnings for this period must be divided by the sum of calendar days. This will give you your average daily pay. Then it needs to be multiplied by the amount of days of unused vacation, which the personnel officer has already previously calculated. So you received the amount of compensation.

Now you need to calculate the total amount of payments to be issued. The compensation has already been calculated, all that remains is to calculate the wages, withhold personal income tax, and you will receive the amount to be paid. To calculate this amount, the unified form T-61 has a separate table.

Now you need to write down this amount in words and figures on the final line, and enter the document number for which the employee received the payment. Then confirm the document with a signature. That's it, the job is finished.

The settlement note upon dismissal (form T-61) is transferred for storage to the accounting department, since this document is the basis for payments to the resigning employee. They are usually stored together with payroll documents.

Download form T-61

When is a notice of resignation being drawn up?

On the day of dismissal, the employee must receive all documents and the final payment. To calculate payments upon dismissal, a calculation note is drawn up. According to paragraph 2 of the resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, a note-calculation upon dismissal is drawn up in all cases, regardless of causes, according to which the employment contract was terminated.

The unified form T-61, on the form of which the calculation is filled out, was also approved by the above-mentioned resolution. This document must be completed on both sides.

The employer has the right to develop and approve its own template for filling out a settlement note upon dismissal. Prepare the calculation note form as an appendix to the Regulations on Personnel Document Flow or to another local act regulating the company’s accounting policy.

Who fills out the calculation note upon dismissal (form T-61)

Employees of the personnel department and accounting department take part in the preparation of a note-calculation upon dismissal.

What does a personnel officer do?

The personnel officer calculates the number of days of annual paid leave that the employer owes the employee. Or vice versa - which the employee managed to take off in advance before he decided to quit. In the first case, he will be paid compensation for unused vacation, in the second, he will be deducted unnecessarily vacation pay paid. After the calculation note for the dismissal of T-61 is filled out by the personnel officer, he puts his signature in a specially designated place and transfers the document to the calculation officer in the accounting department.

What does an accountant do?

The accountant fills out his part of the calculation note upon dismissal, using information from settlement and payment documents, as well as statements containing data on amounts accrued to the employee.

The calculation takes into account:

• salary,
• incentive payments (including regular and one-time bonuses),
• allowances and surcharges.

Based on these data, the accountant calculates the average daily earnings and the amount of compensation or reimbursement for vacation. The certificate also includes a calculation for the days actually worked by the employee of the month in which he will be dismissed. The amount of personal income tax is calculated separately, since the employer is a tax agent for personal income tax. The information specified in the settlement note upon dismissal is used as the basis for calculating the final settlement amount.

Attention! If an employee receives wages on a bank card, he must receive the final payment on the day of dismissal.

How to fill out a settlement note upon dismissal

Before you download the form and fill out a certificate of calculation upon dismissal, figure out what compensation the employee is entitled to. He may demand payment not required by law.

★ Find out in the magazine “Personnel Business”,

Front side

On the front side of the form please indicate:

• Name of company.
• Number and date of the employment contract with the employee.
• Number and date of drawing up the settlement note upon dismissal.
• Full last name, first name and patronymic of the employee.
• His personnel number.
• Date of termination of the employment contract and grounds for dismissal.
• Requisites dismissal order.
• Number of unused vacation days or used in advance.
• The position of the person who filled out this part of the calculation note upon dismissal.

Sign the document and date it.

back side

On the reverse side, in the “Calculation of vacation pay” section, enter:

• Monthly payments. They are taken into account when calculating average earnings made during the last working year.
• The total amount of earnings for the year.
• The number of calendar days in the billing period. The average number of days in one month is taken to be 29.3 days. If the employee did not work completely for the month, calculate the number of days worked as a proportion.
• The number of hours of the billing period, if summarized working hours are kept for the employee.
• The amount of average daily earnings. This is the ratio of the total amount received by the employee for the last year to the number of calendar days or hours in the pay period.
• The number of vacation days that the employee did not use or used in advance. These data are indicated on the front side.
• The amount of compensation for unused vacation or the amount of compensation for vacation received in advance. Calculate using the formula:

Column 9 = (Column 8 – Column 7) * Column 6.

An example of filling out the “Calculation of vacation pay” section of a calculation note

How to fill out the “Payout Calculation” section

An example of filling out the section “Calculation of payments” of a calculation note upon dismissal

Under the table on the back of the note, enter:

• The amount to be paid in words and figures, accurate to the kopecks.
• The number and date of the payroll or expense order on the basis of which the employee will receive the final payment.
• The position of the person who drew up the settlement note upon dismissal.

Sign calculation, indicate the date it was compiled.

It is mandatory to prepare settlement notes upon dismissal. This is a document confirming the correctness of the employer’s accruals and deductions.

necessary in order to correctly calculate the remaining money to be paid to the resigning employee. Below is a step-by-step sample of filling out a settlement note upon dismissal and comments on the drafting of the document.

What could be the consequences if the certificate (form T-61) is drawn up incorrectly? Where can I download the form?

Based on Art. 84.1 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), the employer is obliged to make all final payments to the resigning employee on the day of dismissal. For this purpose, the organization's employees are preparing. Essentially, this document is a certificate of all payments due to the employee.

NOTE! The timing and procedure for issuing the certificate are not regulated, but it should be drawn up in advance in order to have time to make payments before the date of dismissal.

Form No. T-61 was approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. However, it is advisory in nature, therefore the enterprise has the right to develop its own sample settlement note upon dismissal.

Making errors in calculations can violate the rights of an employee, because resignation note is a document - the basis for the final settlement. In accordance with Art. 5.27 of the Code of the Russian Federation on Administrative Offenses, failure to comply with labor law norms is punishable by a fine of 1,000 to 50,000 rubles. - depending on the status of the guilty person.

Below you can free download of the settlement note upon dismissal(blank form), and then fill out the document, guided by further recommendations.

How to fill out the first side of the certificate?

First you should specify:

• name of company;
• its code according to OKPO (Rosstat order No. 107 dated 04/06/2012);
• OKUD form number (Gosstandart Decree dated December 30, 1993 No. 299);
• number and date of the employment contract;
• note number and date.

In the next part settlement notes upon dismissal information on termination of employment relations is detailed: date, grounds and data of the administrative document (order).

Don't know your rights?

Finally, the number of vacation days is indicated - not used or used in advance. These data are calculated for the entire period of work. For unused days in the future, the accounting department will issue compensation. Any overspending will be deducted from the money owed to the employee.

The first page is certified by the signature of the personnel officer, and the document is transferred to the accounting department.

How to fill out the second help page

Let's start with calculating vacation pay. For this purpose in gr. 1, 2, 3, factual information is entered for the last 12 months before the month of dismissal. When indicating the amounts of monthly payments, you should focus on paragraphs. 2, 3 of the Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. For example, financial assistance, tuition fees and other non-labor payments are not taken into account in the calculations.

In column 4 we indicate the number of calendar days per year. It should be taken into account that the average number of days in one month is 29.3 (Part 4 of Article 139 of the Labor Code of the Russian Federation). If working time is recorded in hours, then column 5 records the total number of hours for the year.

In gr. 6 we write the average daily (or hourly) salary calculated by the formula (column 3 / group 4 or group 3 / 12 / 29.3). And we multiply this amount by the number of vacation days used in excess of the amount or unused vacation days to find out the amount of compensation or deduction for vacation.

Now we can start calculating the final payments:

• gr. 10 - salary for days worked in the month of dismissal;
• gr. 11, 12 (no difference) - amount for vacation (from group 9) and other accruals;
• gr. 13 - total result gr. 10, 11, 12;
• gr. 14 - personal income tax;
• gr. 15 - other deductions;
• gr. 16 - total amount gr. 14, 15;
• gr. 17, 18 - amounts of debts;
• gr. 19 - the remaining amount of the accrued amount after subtracting/adding all deductions and debts.

The total amount is written below and indicate the details of the statement or other payment document according to which the final settlement with the employee was made. Just like the first, the second page is certified by the signature, but of an accountant.

So, certificate of payment upon dismissal is an internal document of the organization and is not issued to the employee. After use, it is stored in both accounting and personnel documents, so it is better to make it in 2 copies. Fill in settlement note upon dismissal 2 specialists:

• front side - personnel officer;
• the other side is an accountant.

In production resignation note either manually or using special personnel/accounting programs where data is inserted automatically.

The dismissal process involves a set of measures when an employee terminates his employment in the employing company. In this case, it all starts with writing a letter of resignation (if this is the employee’s desire). After this, an order is issued. It is an order for the accounting and settlement departments.

The fact is that on the last working day, the dismissed person must be paid all the money due to him as of this date. Every financial transaction must be documented.

Even if it is produced within the enterprise and such a document exists, it is marked T-61. This form is established by Russian legislation and does not need to be developed.

To complete the registration, simply download the T-61 form upon dismissal note and fill it out. Free links to this document can be found on this page below this text. The publication will focus on how to correctly fill out this document.

What is a settlement note?

The settlement note is a two-sided document. It contains not only the amount to be paid, but its calculation. The fact is that this amount consists of several. Firstly, this is payment for unpaid days worked in the current pay period.

In addition, the employee must receive compensation for unused vacations. This amount is also calculated for each day. Any other allowances and bonuses are also taken into account and included in the total amount.

This document is formed in such a way that its front side is filled out by the personnel employee, and the back side is filled out by the accounting department.

Correct filling of form T-61

The HR officer must fill out the following fields of the document:

OKPO code and name of the employing company;

date and note number;

date and number of the rental agreement;

personnel number, full name, position of the dismissed person;

date of termination of the employment agreement and reason;

vacation data (number of days used and unused);

HR officer's signature and date of signing.

The accountant's task is somewhat more complicated. On the back of the document there are columns that need to be calculated. But first the year is indicated. After this, it is necessary to calculate the amount that was paid to the employee during this period.

It should include not only the rate (salary), but also all accrued allowances that were issued.

After entering this data, you must finally withdraw the amount to be paid. This calculation is made based on existing data. This amount must be indicated not only in digital form, but also in words.

All calculations are signed by the accountant who made them. There should be a transcript next to it. To do this, enter his full name.

Below is a standard form and a sample calculation note for dismissal form T-61, a version of which can be downloaded for free.

Calculation note form T-61 is a unified document form that allows you to calculate the due payments upon termination of the employment relationship between the employee and the employer (dismissal).

The calculation note is filled out by the personnel service, the calculation itself is made by the accountant on the back of the T-61 form. For the purposes of calculations, on the reverse side of the calculation note there are tables that allow you to calculate the average earnings to determine vacation compensation, as well as a table to reflect all accruals and deductions in relation to the employee.

Payment of the accrued final amount is due to the dismissed employee on the last day of work. Filling out the calculation note is carried out on the basis of an order approved by the manager, drawn up according to.

You can download the form for the settlement note upon dismissal, form T-61, and a sample of filling out this document using the link below.

A sample of filling out a settlement note upon dismissal should look like this (click to enlarge), you can download this example for free in Excel format at the bottom of the article:

Sample filling T-61

On the front side of the resignation settlement note form, the HR specialist needs to fill in the information about the termination of the employment contract; information from the order is used to fill it out.

In particular, the number and date of the employment contract subject to termination are indicated, information about the employee, and the date of dismissal (termination of the employment contract) are provided. Ground - the clause of the Labor Code of the Russian Federation, which serves as the reason for formalizing the dismissal, is copied from the order. The number and date of the order itself are also indicated.

Below, the personnel officer indicates whether the employee has unused vacation days. It is possible that the employee used the vacation in advance, in which case the vacation pay paid in advance will need to be paid.

The personnel officer who filled out the front part of the T-61 calculation note form puts his signature and indicates the date of completion.

On the reverse side of the calculation note, the accountant makes the necessary calculations; he should indicate the following data:

• information on payments to the employee for the last 12 months is given on a monthly basis, in the total line of column 3 the total amount paid is considered (only the amounts taken into account when calculating average earnings are shown);
• information about the time worked is entered in column 4 or 5, the first reflects the number of days worked over the last 12 months, the second - the number of hours, if less than 12 months were worked, then the calculation is carried out for the period worked;
• average earnings per day (or hour depending on the type of remuneration) is shown in column 6, determined by dividing the total earnings by the number of days (hours) worked;
• vacation days used in advance are entered in column 7;
• unused vacation days are entered in column 8;
• the amount of compensation for vacation is entered in column 9, determined by multiplying the indicators of columns 6 and 8 (if the vacation is used in advance, then it is necessary to calculate the vacation pay for return);
• all accruals are entered in columns 10-13, a separate field is filled in for each type of accrual, and the final amount is calculated in the last column;
• all deductions are entered in columns 14-16, their number can be increased if the available number of fields is not enough to reflect all types of deductions (advance payment, vacation pay for return, personal income tax, writs of execution, alimony), the total amount of deduction is entered in the last column of this table subsection;
• the total amount to be issued in person is reflected in column 19; if there is a debt on the settlement date for one of the parties, then it must be reflected in fields 17-18.

At the bottom of the form, the amount to be paid is written in words and figures, and the number and date of the payroll on the basis of which the payment will be made to the employee on the day of dismissal is also indicated.

The accountant who calculated the amount puts his signature on the back of the T-61 calculation note. Below we offer you to download a sample of filling out the document.

How to compose correctly

Calculation note upon dismissal, form T-61 form - .