Sample of filling the payroll T-53: Instruction for filling in the form of the unified form

Each enterprise pays employees remuneration for work (salary, bonus, dividends, compensation). Ways of payment of monetary remuneration for work (by transfer to a bank card or in cash on hand) are prescribed in internal regulatory documents or specified in employment contracts with employees.

The monetary compensation is given out in cash from the cash desk on special payrolls (No. T-49 or its abbreviated version No. T-53).

Structure of the form T-53

Decree of the State Statistics Committee of the Russian Federation No. 1 of January 5, 2004 approved the unified form of the payroll T-53. Until now, it remains mandatory to use.

The enterprise has the right to include additional columns and details in the T-53 payroll approved by Goskomstat (without changing the basic information). The developed new form should be approved by a local regulatory act or prescribed in the accounting policy.

The form of the payroll T-53 is two parts. The first part - sheet number 1 (title), the second part - a table on one or more sheets.

Sheet No. 1 (title) of the T-53 form

On the title page information about the company and the sheet are indicated:

• Date of creation and document number;
• The calculation period of the remuneration for which payments are made;
• Information about the enterprise (organization) and the structural unit (if necessary);
• Account of correspondence in accounting (usually 70 account);
• Form codes (OKUD and OKPO);
• Established by the head of the date of issuance of funds from the cash register;
• The total amount of the payout sheet (in capital letters and figures, the first word is written with a capital letter)

The sheet is signed by the head and the chief accountant of the enterprise. Decoding of signatures is required.

Below is a sample of filling the payroll T-53 (title) for the payment of cash from the cash department at LLC Chocolate Factory in the amount of 48,900 rubles for the accounting period May 2013. The statement No. 5 of June 4, 2013 is valid for payment from June 4, 2013 to June 6, 2013:

Table part of the T-53 form

The second and subsequent sheets are a table that contains the following requisites:

• Ordinal number of the line;
• Name and time (account) number of the employee;
• The amount of cash to be paid (in rubles);
• Signature in the receipt of money, in this column are also made notes on the deposit or issue of funds by proxy;
• note.

At the end, the total of the amounts paid is counted on the sheet.

The following information is indicated on the final sheet after the table:

• Number of sheets in the sheet;
• The total amount paid in the statement is in figures and in words (the first word is written with a capital letter);
• The total amount to be deposited in words and figures;
• Cash order with the indication of the number and date of the statement, according to which the amount is written off in the accounting records.

The T-53 form is signed by the cashier or the person making the issue of money from the cash desk, and the accountant who checked the correctness of filling in the statement. All signatures are accompanied by transcripts and are dated.

Below is an example of filling the payroll T-53 (tabular part). In this case - without depositing:

And here is an example of filling out a pay-sheet T-53 (tabular part) with indication of unpaid amounts (intended for depositing) and amounts issued by proxy:

The order of registration

The payroll is compiled by the accountant-calculator in one copy after the final calculation of the salary or in the inter-settlement period for the payment of advance payment, vacation pay, dismissal calculation and other accruals.

The head together with the chief accountant determines the payment days, signs the document and transfers it to the cashier for cash.

The cashier (in his absence - the head of the organization) issues cash on specified days, employees sign for their receipt.

At the end of the issue days, the cashier "closes" the statement. If someone did not manage to get the money, then the entry "Deposited" is written in front of his name in column 5 (where there should be a signature on receipt). On the final sheet of the document in figures and in words the total on the given out and deposited sum is specified.

Signed by the cashier who issued the cash, the accountant checks. If everything is in order, then he certifies the statement with a signature and fills in the cash settlement order (cash order warrant).

The RKO is filled in for the total amount issued on the statement.

The information on the cash register (the date of issue, number) is indicated on the final sheet of the settlement sheet.

A sample of a cash settlement statement for a "closed" payroll:

Advantages and disadvantages

The unified form of the T-53 (payroll) is understandable and convenient to use. It is enough for the accountant-calculator to fill in one document for payment of funds to any number of employees. This is especially convenient for enterprises with large numbers.

The payroll and other accruals can be issued on a payroll within five days, which is convenient for enterprises with exchangeable schedules, in which employees do not work every day.

To the disadvantages of the form is that information on accrued amounts becomes available to many employees. The right to confidentiality of information on wages is violated.

It is not very convenient to consider that in the form of the T-53 there is only the final amount for getting on hands after deducting the income tax and other deductions. Wage components (salary, bonus, overtime pay and other possible charges and deductions) are not reflected in this statement.