Waybill construction machine(form ESM-2) - important document, which serves as the basis for the enumeration wages employees: those who work on tractors, graders, bulldozers, excavators, pipelayers and other construction machines.

FILES

Who draws up

The obligation to write out this paper usually falls on the dispatcher. But there are options for organizing the staffing table, in which this functionality is taken over by the driver or mechanic. In any case, each individual manager decides this issue independently, taking into account convenience and expediency.

Timing

You can write out a waybill for a construction machine on different term. In the vast majority of cases, this time is a day or a work shift. But there are design options that involve a ten-day period. It should be noted that the waybill of the truck crane is issued separately and is in no way connected with the described document.

NOTE! This form ESM-2 has been used since December 1, 1997.

Description of the parties

The document must be filled out on both sides. This design is convenient when setting signatures. On the one hand, the contractor signs (persons who provide services related to the work of the construction machine itself), and on the other hand, customers. Also on the second side is a special column for an accountant who calculates the wages of a particular employee.

First side

The first contains:

• form according to OKUD (0340002);
• reference to Decree No. 78 of the State Statistics Committee of November 28, 1997, according to which paper forms were adopted (this particular one received the number ESM-2);
• the name of the logistics company that provides transportation services, or the name of another company that fulfills the order (with address and telephone number);
• Full name or company name of the customer who hires the construction machine for any of his needs (also with prescribed contact details);
• brand and name of the machine, its state number, as well as inventory and personnel (below);
• Full name of the driver;
• operation type code;
• period of work (indication of the duration of the activity);
• information about the column or work site (if available).

This informative part is followed by a tabular one. If a we are talking about one day, then only one line is filled. If it takes several days (shifts) to complete the work, then each new line should contain information about a separate day.

The tabular section says:

• the day and month in which the service was provided;
• the name and address of the object;
• Dispatcher's signature (separate for each line);
• when the car left, the speedometer readings at the exit (in km);
• the driver's signature that the car was in good condition when leaving, the mechanic's signature will also be required to express his agreement with this fact;
• the time when the equipment arrived at the place of permanent residence, which was visible on the speedometer;
• the signatures of the driver - in the delivery of the car and the mechanic - that he accepted it upon arrival at the garage (in one column).

A separate place in the document is given to fuel consumption. And this is not an accident. The lack of control over the consumption of fuels and lubricants usually leads to their shortage. Thus, the penultimate column of the table is devoted to fuel and is divided into several sub-items, which are filled in separately:

• how much fuel was in the tank (or cylinder, if it is gas) when leaving;
• how much was given to do the work;
• how much is left at the time of arrival at the garage.

Also (at the very end of this column of the table) it is necessary to indicate what the actual consumption turned out to be, and what it should be according to the standards.

Completes the tabular part of the column "Signature of the driver (fueler)". At its level, there are also the names of those who took responsibility for the implementation of this type of work. Moreover, a place is provided for both sides (from the side of the customer and the contractor). The riggers are not forgotten either. When filling out, it is desirable to prescribe their full name, service certificate numbers.

Second side

On the reverse side of the waybill of the construction machine, a clear division into two parts is noticeable. On the left - filling in by the customer, on the right - by the owner of the machine. In addition to the number, start and end time, code and address of the object, type and stages of work, there are columns:

• how many hours have been worked on this waybill (issued by the host party based on the results of completion);
• the cost of the work performed;
• how many downtimes there were, for how long and through whose fault.

The data is confirmed by the signatures and seals of the receiving party. Do not forget that the full name of the responsible person of the customer is also mentioned on the first sheet (but no signature is required).


It is also worth considering the fact that driving and performing tasks at night, as well as on weekends for the driver, must be paid at a special rate. Therefore, they are prescribed in the ESM-2 document separately: on the right side on the reverse side (indicating the code for the type of payment).

IMPORTANT! It also indicates the mileage of the car along this track and the time that the driver spent standing on the line.

At the very end, in the final part of the paper, there is room for possible claims of the customer against the driver (for his work) and for the signatures of the foreman, driver, head of the unit and the person who made the calculations (accountant).

As a conclusion to the table, it is desirable to indicate the calculated cost of one machine hour. This information can serve as a good basis for further optimization of the organization's activities.

Despite the fact that the Letter of the Ministry of Finance dated August 25, 2009 No. 03-03-06 / 2/161 dated August 25, 2009 made it possible to independently develop waybills, this form remains in demand due to its convenience, information content and conservatism in business circles.

ATTENTION! If an organization ventures to develop its own form of waybill for a construction machine, then strict requirements will be imposed on it. They are clearly spelled out in the Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152.

Organizations that use truck cranes, motor graders and other construction equipment on wheels in their work fill out a specialized waybill form ESM-2 to account for its work and determine the salary of the driver. The company has been given the right to develop its own form on its basis, which must contain a number of mandatory details.

This waybill form is filled out when performing work for each company that has a car on a contract. It is issued by the dispatcher or accountant of the contractor, but the reverse side is filled in by representatives of the customer and the owner of the equipment. This document can be issued for a shift, a day or a decade. It depends on the period during which the execution of the entire order is carried out.

The waybill of the construction machine must also be reflected in the registration book.

In the form of ESM-2, the mechanic, the tanker, as well as the driver of the car must make their entries. The voucher must contain a stamp of the PMO inspector on the passage of a medical examination by the driver before starting work.

Upon returning, the driver hands over the document to the dispatcher, who necessary calculations and gives it to the accounting department for invoicing for payment.

Construction vehicle waybill sample filling

Front side

The document contains its number and date of issue. The name of the company, address, telephone number, as well as the contractor and customer are indicated below.

The next line fills in the name and brand construction equipment, as well as its state number. Full name is also recorded. driver-driver.

The table on the right shows the operation codes, order fulfillment period, brand, equipment inventory number, driver's personnel number.

Below, in the tabular part of the document, the name and address of the facility where the work will be carried out on the order, the date and time of their start and end, the speedometer readings, the remaining fuel in the tanks upon departure and arrival, as well as refueling by type of fuel, is filled in. Each entry is confirmed by the corresponding signature of the employees.

In the case of work related to the movement of cargo, the voucher indicates responsible persons on behalf of the contractor and the customer. These are safety requirements.

At the bottom of the table, the dispatcher calculates fuel consumption according to the norm and in fact.

Back side

The second side of the waybill must contain the date of commencement and completion of work, the name and place of the object of their implementation, codes of operations performed and their stages. The representative of the customer here also notes the total duration of the work, and in the event of downtime - their types and time, and then puts his signature. Here it is advisable to use special codes, which can be found in the instructions for filling out the ESM-1 form. AT column 8 the cost of work is recorded, calculated as the product of hours worked and the current tariff indicated in the corresponding line under the table.

In the same table, the calculator reflects the indicators necessary to determine the driver's salary: hours worked, night time, overtime, kilometers traveled, etc.

Employees of the customer company indicate whether or not there are complaints about the work of the driver, after which the waybill is signed by the appropriate responsible person.

The driver also signs and indicates his full name.

The voucher must also be signed with an indication of their positions and personal data by the calculator and the head of the structural unit.

Is it possible to make only one ESM-7 certificate for the total number of hours? And issue one invoice on 06.03 for total amount? Or do you need to make inquiries and invoices daily?

We rent out specialized equipment. For each departure, we fill out the ESM-2 (waybill). AT this moment equipment worked on 17.02, 20.02, 25.02, 03.03, 06.03 (the total number of hours for these days is 40) for one customer. We have five ESM-2s.

For each waybill in the ESM-2 form, a separate certificate ESM-7 is issued (Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78). It is not possible to issue one certificate. An invoice must be drawn up for each ESM-7 certificate.

The lessor must issue an invoice within five calendar days from the moment when the services for renting out special equipment were provided (clause 3, article 168 of the Tax Code of the Russian Federation). The date for the provision of services under the equipment lease agreement is determined by the ESM-7 certificate. After all, according to the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, the certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).

Oleg Khoroshiy, Head of the Corporate Profit Tax Department of the Tax and Customs Policy Department of the Ministry of Finance of Russia

How often the landlord must invoice the tenant. The lease agreement is concluded for a long period. According to the agreement, monthly acts on the provision of rental services are not drawn up

The procedure for issuing invoices does not depend on the preparation of acts on the provision of rental services. The lessor must issue an invoice within five calendar days from the moment when the services for renting out the property were provided (clause 3, article 168 of the Tax Code of the Russian Federation). This is explained by the fact that services are sold (consumed) in the process of their provision (clause 5, article 38 of the Tax Code of the Russian Federation). Documents confirming the provision of rental services are:

• lease contract;
• act of acceptance and transfer of property to the tenant.

Thus, unless the lease agreement provides otherwise, the monthly drawing up of acts on the provision of services for the provision of property is not necessary.

For leases with a term of more than one tax period for VAT, the financial department gives such explanations (letter of the Ministry of Finance of Russia dated April 4, 2007 No. 03-07-15 / 47). If the terms of the lease agreements do not provide for an advance payment for services, then the landlord must determine tax base for VAT on the last day of the quarter in which the services were provided (March 31, June 30, October 31 and December 31). Accordingly, within five calendar days after the end of each quarter, the landlord must issue an invoice to the tenant for services rendered in the past period. It is explained like this. A service for tax purposes is recognized as an activity, the results of which do not have a material expression (clause 5, article 38 of the Tax Code of the Russian Federation). Under the lease agreement, the lessor provides rental services to the tenant continuously (on a daily basis) during the entire term of the agreement. Therefore, the landlord is obliged to determine the tax base for VAT at the end of each quarter (clause 1, article 54, clause 4, article 166 and the Tax Code of the Russian Federation). It is impossible to issue invoices ahead of schedule (until the period in which rental services are provided is over) (letters of the Ministry of Finance of Russia dated February 8, 2005 No. 09/20

From the legal base

DECISION OF THE GOSKOMSTAT OF RUSSIA OF 28.11.1997 No. 78 "On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, work in road transport"

Help for payments for work performed (services)
(Form N ESM-7)

“It is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms). *
A separate certificate is issued for each report (waybill) of the operation of a construction machine (mechanism).
It is drawn up in one copy by representatives of the customer and the organization performing the work (services) based on the data of the waybill (Form N ESM-2) or reports (Form NN ESM-1, ESM-3). *
The certificate is certified by the customer's seal, transferred to the accounting department of the organization, which uses it as an attachment to the document issued to the customer for payment.
The cost of works (services) is indicated in contract prices, at which settlements are made between the customer and the contractor (mechanization department) "

Question answer

We fill out the form No. ESM-7

The construction organization rents an excavator. He worked 200 hours in a month. Is it possible in Form No. ESM-7 indicate the total number of hours or do you need to schedule work by day?

You can enter the total number of hours per month.

The fact is that form No. ESM-7 is a derivative document, as it is drawn up on the basis of contractual documents and forms

used in specialized organizations to account for the operation of a construction machine on a car with hourly payment, and is also the basis for obtaining initial data when calculating wages service personnel. Construction vehicle waybill (Form No. ESM-2) issued in one copy by the dispatcher or an authorized person and issued for a shift, for a day or ten days. Departure and return of the construction machine is issued by the dispatcher, mechanic, machinist. Form code according to OKUD 0340002.
The results of the work and downtime of the construction machine are reflected on the reverse side Waybill of a construction vehicle (Form No. ESM-2) and are daily confirmed by the signature and stamp of the customer.
The document can be used as:

• Tractor waybill
• Bulldozer Waybill
• Excavator waybill
• Motor grader waybill
• Waybill of the pipelayer

decorated Construction vehicle waybill (Form No. ESM-2) signed by the driver, foreman, head of the mechanization department section, official responsible for rationing and calculations, and transferred to the accounting department.

Filling out the waybill is carried out in the following sequence:
1. Under the name of the document, the date of its issue (day, month, year) is recorded, which must correspond to the date of registration of the issued waybill in the journal.
2. In the "Operating mode" line, a code is written corresponding to the mode of operation (work on weekdays, business trip, summarized accounting of working hours, daily accounting of working hours, work on a weekend or holiday, work on schedule or outside the schedule, etc. ), in accordance with which the wages of the driver are calculated.
3. In the lines "Column", "Brigade" the numbers of the column and brigade are recorded, which include a car and a driver.
4. In the lines dedicated motor vehicle, write down the brand, state number, as well as its garage number.
5. In the lines dedicated to the driver, the surname, initials, personnel number assigned to the employee in the transport organization, the number of the certificate and the class of the driver working on this waybill are recorded.
6. The lines dedicated to the license card shall contain information about its type (standard, limited), registration number and series.
7. In the lines "Trailers" the brands, state and garage numbers of trailers and semi-trailers produced on the line with the car are recorded. The numbers of exchange trailers and semi-trailers are recorded on these lines in the places of their re-trailing.
8. In the line "Accompanying persons" the names and initials of the persons accompanying the car to complete the task (loaders, freight forwarders, trainee, etc.) are recorded.
9. In the section "Work of the driver and the car" - information about the departure and return of the car according to the schedule.
10. In the "Assignment to the driver" section:
In column 18 "To whose disposal", on the basis of an application or a single order of the customer, the name of the customer is recorded, at whose disposal the car must arrive to complete the task.
Column 19 "Time of arrival" records the time (in hours and minutes) of the arrival of the car to the customer according to his application, a single order or the schedule of the car under the terms of the contract.
Columns 20-21 (addresses of loading and unloading points) indicate where to take the cargo from and where to deliver it according to the application, a single order of the customer or under the terms of the contract.
In column 22 "Name of cargo" the name of the cargo presented for transportation is recorded on the basis of an application or a single order of the customer.
In column 23 "Number of loaded rides", on the basis of an application or a one-time order, the number of loaded rides necessary to complete the task is recorded.
Column 24 "Distance" records the distances of cargo transportation, determined according to the data of the road authorities, or according to the map of the area (city plan) using a curvimeter, or according to the list of distances compiled on the basis of measurement reports or according to the speedometer of the car (on seasonal transportation), fixed act of the transport organization and the customer.
Column 25 "Transport tons" records the amount of cargo that needs to be transported for the customer.
The right to change the task specified in the "Assignment to the driver" section has only a motor transport organization. Only in exceptional cases, the customer can, in agreement with the transport organization, change the task.
11. On the front side of the waybill, in the line "Issue fuel", the amount of fuel required for issuance to complete the task, taking into account the remaining fuel of the previous day of work, is written in words.
In the line "Signature of the dispatcher" the dispatcher certifies with his signature that the details of the waybill filled in by him are correct and that the driver has a driver's license.

Help ESM-7 is used in organizations that specialize in the provision of services for the provision of special construction machines. unified form ESM-7 was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The document is used to confirm the work performed by construction machines or mechanisms and for settlements between the organization and customers.

How to fill out the ESM-7 form? What information must be indicated in the certificate, on the basis of which the document should be filled out, who should participate in filling it out, we will consider in detail below.

ESM-7 (sample filling)

In the header of the document, you must fill in the date of filling out the certificate, information about the organization (name, address of the company, contact phone number, OKPO code). About the customer in the process of filling out ESM-7, detailed data is also indicated: the name of the company that is the customer, address, contact phone number, OKPO code.

Help ESM-7 contains data about the object (the name of the object and the address of its location), the name and brand of the car, the state license plate. In addition, it is necessary to indicate the data of the drivers (last name, first name, patronymic).

Filling out the ESM-7 certificate should not cause difficulties. The form blank consists of one sheet. The main part of the help contains a table of five columns, in which it is necessary to reflect the following information:

Name and code of the type of work;

The number of machine hours worked by construction equipment;

The cost of one machine hour and the work performed (all machine hours worked).

Under the table you need to sum up the summary data. In addition, ESM-7 (certificate of work performed, services) contains data on downtime due to the fault of the customer - they must be displayed under the data table. Next, you need to reflect the total data, the amount of tax (VAT) and the total amount including VAT. In the completed ESM-7 (sample below), you can see how this needs to be done. Under the table, you must write the number of machine hours in words, by hand. The cost of works (or services) is indicated in the contractual prices at which the customer and the contractor are settled.

Help ESM-7 (we give a sample of filling at the end of the article) must be signed by the customer and the contractor, indicating the position and decoding the signature. Certificate ESM-7 is drawn up in one copy by representatives of the customer and the organization performing the work or services. To fill in the ESM-7 certificate, you must use the data of the waybill (the waybill is filled in according to the ESM-2 form) or the data of the reports.

According to the ESM-1 form, a report on the operation of a tower crane is filled out. This document is used to record work various kinds cranes (tower, stationary, self-propelled, etc.). The report is the basis for obtaining initial data when calculating wages for machinists.

According to the ESM-3 form, a report is filled out to account for the operation of construction equipment for hourly payment, which is the basis for obtaining initial data when calculating wages for maintenance personnel.

Thus, filling out the certificate, you must use the information specified in the listed documents. It must be remembered that a separate ESM-7 certificate must be issued for each waybill of the operation of a machine or other mechanism (you can download the certificate form at the end of the article).

For example, the equipment worked for several days for one customer. For each day, a separate waybill of the car was drawn up (form ESM-2). In this case, the number of issued certificates will be equal to the number of waybills of the car. For example, five waybills are issued. This means that there should also be five references.

The ESM-7 certificate (you will find a sample and a certificate form at the end of the article) must be certified by the customer's seal. The completed certificate is transferred to the accounting department of the organization, which uses it as an attachment to the document that will be issued to the customer for payment. Thus, the only copy of the certificate is transferred to the accounting department and the second party does not have a copy in their hands.