Payroll - form and example of filling. Payroll - form and example of filling out Rules for filling out a payroll t 53 instructions
Payroll is used in a company to issue wages to employees. This is a unified form No. T-53. It reflects the amount of cash issued to employees, taking into account all deductions. Payroll refers to cash documents. Of course, wages can be paid according to , if, for example, the enterprise has one employee. If there are many employees, then it is more expedient to maintain a payroll. This will significantly reduce paperwork. In addition, wages on a payroll can be paid within three days, but on an expense cash order - only within a day.
Of course, each document has its own disadvantages. Payroll is no exception. Its main disadvantage is the lack of confidentiality, since each employee must sign it, and he can see the earnings of his department employees.
Filling out the payroll according to form T-53.
The title page contains the name of the organization or individual entrepreneur, as well as the name of its structural unit.
On the right side of the table, fill in the OKPO code from the statistics certificate.
In the “Corresponding account” column, “debit 70” is always indicated.
Then we indicate the validity period of the statement. Usually this is three days from the moment the statement is signed. We also fill out the amount on the statement in words and numbers, starting with a capital letter from the beginning of the line.
In the “Document number” column we write down the serial number of the statement, starting from the beginning of the year.
In the “Date of Compilation” we indicate the date of preparation of the statement (it must be no later than the date of signature of the chief accountant and the time of payment of money).
The statement is certified by the signatures of the manager and chief accountant. In practice, the statement is first signed by the director - this is permission for the cashier to issue money, and only then the money is given to the employees. The chief accountant already signs the statement after the money is issued and checks the correctness of the statement.
On the back of the statement form, fill out the tabular part. If there are many employees at the enterprise, then the statement may have several additional pages. The total number of sheets is indicated in numbers on the line “Number of sheets”.
In column 1 of page 2 the serial number of the employee is written.
Column 2 is filled out based on the employee’s personal card - his personnel number is indicated. In column 3, fill in your full name. employee. It is better to fill out the first and last name in full to avoid confusion that may arise if relatives or namesakes work at the company.
In column 4, fill in with numbers the amount to be issued to each employee. The amount is written first in the columns, not in the middle. The last line summarizes the total amount of payments on the statement.
After filling out the payroll, it is submitted to the cashier for verification. The cashier checks the correctness of registration and the presence of signatures. If there are errors in the payroll, it is rewritten by the accounting department. If the payroll is completed correctly, the cashier begins to issue wages based on the payroll.
Before issuing money, each employee signs opposite his last name in column 5. In column 6, the necessary documents for cash payments are filled out. A power of attorney, an application for the issuance of money, a passport, etc. may be indicated here. If there are no supporting documents, the column is crossed out.
Upon expiration of the deadline for issuing money established in the statement, the cashier completes the payment statement. If the employee indicated in the statement has not received the money, “Deposited” is indicated opposite his name in column 5. The cashier tallies all deposited amounts and on the last sheet indicates the total and deposited amounts in figures and words. The cashier puts his signature under these amounts. Then he issues a cash order for the amount of money actually issued and its number is indicated in the payroll. Then the statement is submitted to the accounting department and certified by the chief accountant.
You can download the payroll form in form T-53.
Payrolls must be recorded in the payroll register (unified form No. T-53a). This journal is started at the beginning of each year. Its shelf life is five years. There is nothing difficult when filling out the journal. The journal is maintained by an accounting employee (click the picture).
Using this sample, print all pages of the magazine in form No. T-53a. You can download form T-53a.
Payment of wages can also be made through an expense cash order. See examples of filling.
Read all about cash transactions
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Payroll T-53 2020 download form for free
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Unified form No. T-53 "Payment statement" approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” It is a unified form of primary accounting documentation for recording labor and its payment (for recording working hours and settlements with personnel for wages).
Commencement of the resolution: 04/03/2004.
State institutions (state, budgetary, autonomous) use the form according to OKUD 0504403 “Payroll” approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), bodies local self-government, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application".
Regarding the T-53 form (continued):
According to information from the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.
Instructions/recommendations for filling out forms (Excerpt from the Post. State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1):Payroll(form N T-49)
Payslip(Form N T-51)
Payment statement(Form N T-53)
They are used to calculate and pay wages to employees of an organization.
When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.
For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.
The statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents recording production, hours actually worked and other documents.
In the “Accrued” columns, amounts are entered by type of payment from the payroll fund, as well as other income in the form of various social and material benefits provided to the employee, paid for from the organization’s profits and subject to inclusion in the tax base. At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (Form N T-49) and the payroll (Form N T-53), upon expiration of the payment period, against the names of employees who did not receive wages, in columns 23 and 5, respectively, the mark “Deposited” is made. If necessary, the number of the presented document is indicated in the “Note” column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.
In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.
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An advance payment (part of wages for the first half of the month) can be made in the following ways:
- by transfer through a credit institution (bank);
- in cash through the cash register.
Depending on the payment method, different documents will be drawn up, including a payslip.
Documents for issuing salaries for the first half of the month
Payment through a credit institution
Issuing an advance through a bank greatly simplifies accounting. To complete the transaction, a payment order is issued for the payment of funds.
First, a register is compiled listing recipients, their bank details and amounts to be issued. Based on the register, a payment order is drawn up.
The main condition when issuing a payment order is to correctly indicate the details of the recipient and the payer.
After the payment has been made, the payment order along with the register is stored according to the general rules for storing accounting documents. Employees do not need to sign the register.
Cash at the company's cash desk
There are strict rules for issuing cash at the company's cash desk.
The advance can be paid either by or using a special payroll.
The form of this document is approved by the State Statistics Committee, but can be developed by an economic entity independently.
The unified form T-53 is easy to fill out and contains all the necessary details.
How to issue a payment document?
The statement can be compiled both for the entire organization and for a separate division of the enterprise.
Each payroll has a serial number and is registered in.
The title page of the T-53 statement form indicates the name of the economic entity and structural unit if the payment is made for a separate section, workshop, and so on.
The column “corresponding account” indicates the number of the accounting account to which the expenses will be allocated (20, 44, etc.).
The column “to the cash desk for payment on time” indicates the period during which the money will be at the cash desk for payment of the advance. The law sets a three-day period, after which the balance of the money is deposited and returned to the bank. The period is indicated from the date of issue to the end date of payment, inclusive (for example, from February 16, 2019 to February 18, 2019). .
The total advance amount is indicated in words and figures. ?
In field T-53 of the payroll, to indicate the billing period, the first half of the calendar month for which the advance is issued is indicated - from the first to the fifteenth.
The amount to be paid is indicated next to each name. Having received the advance, the employee signs the statement.
If the employee does not receive cash within three days, the funds are deposited with the appropriate mark. After three days, the issued and deposited amount is entered in the statement. The person issuing the money (cashier) signs the form.
Based on form T-53, the accountant issues a cash order, the number of which is entered in the statement.
After this, the payment document T-53 is registered in the journal and stored in the general order of accounting documents.
Download the form and sample of filling out the T-53 form
Standard form of payroll T-53 – .
Download a sample form for issuing a salary advance - .
An example of filling out when paying wages for the second half of the month -.
This is what the completed sample looks like:
The issuance of wages in an institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or by bank transfer.
A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a salary slip; you can download the form for free below.
The accrual and payment of wages is reflected in the corresponding accounting records, and the document that serves as the basis for such entries is the salary slip (SW). It is compiled by an accountant according to legally approved forms:
- payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
- settlement (unified form T-53) - illustrates the calculation of monthly remuneration for each employee.
A salary payment form (you can download the form in our article) must be drawn up monthly for each salary paid at the institution in accordance with the rules and regulations of current legislation.
The document itself consists of a title page, a content (tabular) part and a section including information about the deposited salary.
The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions made. The payment and settlement system accumulates the data contained in the settlement and payment documents. We offer a salary slip form to download for free.
Pay slip, form
Pay slip, form
Personal account, form
When calculating salaries in institutions, the unified form T-54 is also used; it is mandatory for use and is enshrined in Resolution of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for the billing period (year or period of work). Employee personal card - the salary form for each employee is available for download.
Filling procedure
It can be compiled in either paper or electronic form. The electronic payment document must be signed with an electronic signature. The filling procedure is regulated by Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014.
First of all, the title page is filled out: all organizational details of the institution are indicated (name, INN/KPP, OKPO). It is also necessary to indicate the total amount paid, indicate the billing period, number and date of the PO. The head and chief accountant put their signatures in the title part.
The tabular part is formed from the following information data:
- serial number;
- employee position;
- Personnel Number;
- FULL NAME.;
- salary (rate) according to the tariff;
- the amount of time worked according to the time sheet;
- deductions and accruals carried out for each employee;
- signature column.
The bottom lines indicate the total amounts for all employees: how much money was paid and how much was deposited. It is also noted who made the salary payment, the name and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.
The terms for issuing funds are limited - no more than five working days. In the event that the employee has not received wages within the specified period, the amount is deposited, and the corresponding mark is placed in the notice.
Features for a budget institution
Budgetary, autonomous and government institutions, when calculating and paying (in cash) wages, use special salary forms approved by Order of the Ministry of Finance No. 52n dated March 30, 2015:
- 0504401 - settlement and payment;
- 0504403 - payment.
Salary statements used by budgetary institutions are formed on the basis of a timesheet and are compiled similarly to a payment document for LLCs, non-profit organizations and individual entrepreneurs.
The title part contains all the details of the budgetary organization: name, division, INN/KPP, codes in accordance with all-Russian classifiers, signatures of the manager and chief accountant, as well as the unit of measurement (currency).
The following columns are filled in in the tabular section:
- Personnel Number;
- job title;
- FULL NAME.;
- accruals;
- retention;
- actual total;
- signature.
Upon the issuance of monthly remuneration, the issued and deposited amounts are recorded. The PO of a budgetary institution is signed by the compiler, the inspector and the cashier, indicating the positions and date of signature. You can download the salary slip for free (for accounting departments) on our website.
The main document that is filled out when making cash payments at large enterprises is the payroll. Like any others, it has its own rules and design features.
This form is usually used in large companies - small companies can issue receipts and expenditure orders for settlements (valid for one day).
What is a payroll?
Salary slip - form T-53 (OKUD No. 03010111). It is used in enterprises for issuing salaries to employees. This document is similar to a payslip. The key difference is that T-53 indicates the amount that will be transferred to the employee “net” (that is, after all deductions).
T-53 can consist of several pages (depending on the number of personnel). Processing time is usually up to 3 working days. Forms in form T-53 are registered in the journal under a serial number. It must be maintained throughout the calendar year and then stored in the company archives for the next 5 years. It also doesn’t hurt to know about the rules and features of filling it out.
Salary slip - form (download)
Payroll - sample filling
![](https://i2.wp.com/uvolsya.ru/wp-content/uploads/2018/04/2.jpg)
Features of filling out a salary slip
The document must be filled out by an accountant (either manually on a printed form, or on a computer with subsequent printing). After this, the form is signed by the director and handed over to the cashier, who will issue cash to employees according to the list.
The following information is indicated on the front sheet:
- Name and OKPO of the enterprise.
- Debit account.
- Validity period of the statement (at least 5 days from the date of its signing).
- The amount of wages that must be paid under this document.
- Signatures of the chief accountant and the head of the company.
- Billing period.
The next sheet (or sheets, if there are many employees) contains a table with the following columns:
- Record number.
- Employee personnel number.
- Full name of the employee.
- Amount to be issued.
Opposite each line (employee) a space is left for the employee’s signature. He must sign upon receiving the money. If for some reason the money was not issued, the cashier marks “Deposited” in front of this employee.
If there are a large number of employees and the cashier does not know everyone by sight, the last column indicates the document that the employee must present to receive money. If this is not required, the column is left blank.
Important: if an employee has distinguished himself with some positive qualities or achievements, management can write out.
At the end of the form, the cashier enters the result: how much he gave out, and how much was deposited (if any). When the form is completely completed, it is signed by the cashier (who issued the funds), dated, and submitted to the accounting department. The accountant must check it and, if there are no errors, sign and date the check.
Are corrections allowed in the payroll slip?
When filling out a document (especially if you are filling out more than one form, but a large number at once), errors are possible. If they are detected by the cashier before the funds are issued, the paper is returned to the accounting department. If it is impossible to re-issue the document, you can cross out the erroneous data and enter the correct ones.
In order to avoid mistakes and not to correct them, any form must be filled out according to the rules (including).
Important: the correction must be certified by the signatures of the responsible persons who signed the initial version. The date of entry should also be indicated next to it. Without signatures and dates, the correction is considered invalid.
Let's sum it up
The salary slip is not the most basic document that the accounting department has to work with. The T-53 form is filled out regularly, but the process of completing it is simple and quick.
The main nuance is the absence of errors in the numbers: due to inaccuracies in the calculations, the employee (or employees) may receive less money or, conversely, receive more. To prevent errors, after completion by the accountant and after the funds are issued, the document is checked and stored in the archives of the enterprise.
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