What forms of statements for the issuance of wages exist? Payroll: types, forms, filling patterns.
The calculation of wages at the enterprise is carried out using the registration of the payroll. For these purposes, the unified form T-51 is used. This form will allow you to reflect all the accruals and deductions of the employee and display the total amount of wages payable to employees in the hands.
At the end of the article, you can download the form T-51, as well as its completed sample, which can be used as an example.
Knowing what the employee’s salary is, what bonuses, allowances and other payments are due to him, what standard deductions applies to him and what deductions are made, you can easily fill out the T-51 form, displaying the total amount payable.
Salary is paid based on payroll T-53 (download a sample of filling out the payroll).
The organization also has the right to use the payroll, drawn up in the form T-49. This statement includes two operations - accrual and payment of wages.
Let's return to the T-51 payroll, how to fill it out?
The form consists of two sheets: a title sheet and a main sheet containing a table for reflecting data on employees and their accruals.
On the title page you must specify the name of the organization and department if the payroll is performed in relation to the personnel of a particular structural unit, department.
The payroll form is assigned a unique number (as a rule, serial from the beginning of the year) and the date of completion is set. It is also necessary to indicate for what time period the salary is considered (usually a calendar month).
The second and third sheets of the statement contain a table for reflecting all the necessary data for the calculation. The table has 18 columns, the number of which can be increased if necessary.
The data for filling out the payroll form is taken from the employee's personal card, as well as the time sheet.
For each employee, you must complete separate line table. Columns 2-4 indicate the personnel number, full name and position of the employee.
In column 5 is entered tariff rate or employee salary.
Gr.6-7 are filled in on the basis of the data sheet, which reflects all the appearances and absences of employees at the workplace. In column 6 is entered total days or hours worked for billing period, in column 7 - the number of holidays and weekends worked. This division is made due to the fact that the payment of the latter is made in a larger amount.
All accruals are reflected in columns 8-12 of the T-51 form. Depending on the wage system used, various kinds of allowances, bonuses, surcharges, and so on can be indicated here. All social and material payments are also made here. In gr. 12 displays the total amount of accruals.
Columns 12-15 are devoted to retention. Holds can be income tax, recovery of damages, etc. Depending on the number of different types of deductions, the number of columns can be increased. In column 15, the total amount of deductions from the employee is displayed.
In column 16, data on the organization's debts are entered as of the date of registration of the payroll. A debt may arise, for example, if the employee was not paid the salary for the previous month or was not paid in full.
In column 17, data on the debt for the employee is entered.
In column 18, the total amount of wages that the employee should receive in his hands is displayed. It is considered as follows: gr.5 + gr.12 - gr.15 + gr.16 - gr.17. The resulting value will be the salary that the organization must pay to the employee on the basis of the payroll.
Download form and sample
Download sample payroll T-51 - link.
Settlement sheet t-51: in which case it is applied, sample filling
When a business entity uses hired labor involved under labor contracts in its activities, it must accrue and pay wages to its employees according to the established rules for their work. For the calculation of remuneration and its registration, the payroll t-51 can be used. AT existing conditions management, it is one of the main forms for calculating salaries.
Who draws up the statement and its applicability
Payroll is the responsibility of the accounting department. If it is absent, then any other accountant, economist, director, etc. can calculate the remuneration.
It is these specialists who, when calculating remuneration, make up source documents payroll, including payroll. The company has the right to use the form approved by the statistical authorities, or on its basis to build its own, taking into account the specifics of the implementation of activities.
The payroll can be drawn up manually on forms purchased from the printing house, which is typical for small businesses. However, it is more efficient to prepare it in accounting programs, where filling is done programmatically with automatic calculations.
The use of the T-51 form also implies the use of the T-53 form. The second document is the registration of the payment of remuneration to employees of the company. This principle of accrual and payment of wages is typical for enterprises that are not related to small businesses, in which accounting is kept in full.
Attention! For organizations that are considered small businesses, it is more efficient to use a form such as a settlement payroll form 49. Registration single document becomes possible due to the small number of employees in order to simplify and optimize accounting.
The payroll is the main source of information for calculating personal income tax and insurance premiums for obligatory types insurance, as well as to complete all the necessary tax reports.
Payrolls are stitched together from month to month with documents attached to them, which include calculations of vacation pay, disability benefits, etc.
Compilation frequency
The payroll allows you to determine the amount of earnings, which employee will receive for the past month.
At the same time, according to latest changes in the legislation and letters of supervisory authorities, the organization is obliged to pay an advance not fixed amount, and to calculate it based on the number of days worked during this period and the accruals taken into account.
In this regard, it is desirable to determine the amount of the advance also using the payroll. Further, after the end of the month, the calculation is made by a new document, while taking into account total number days worked and all necessary accruals. The amount of the advance payment for wages is indicated in a separate column in the "Deducted and credited" block.
What documents are drawn up on its basis
Based on the data contained in the payroll:
- Payroll T-53, contains the names of employees and the amount of salary to be issued;
- Journal in the form T-53a - is intended for through registration of all T-53 statements issued in the company;
- Personal account, T-54 or T-54a format - after the payroll calculation, information on accrual and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
- Expenditure cash warrant - issued to a specific employee when paying him a salary;
- Register for the transfer of salaries - is compiled if the salary is transferred to employees on cards or accounts. Usually contains the card or account number and the amount to be credited.
- Payment order - is issued when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire amount of the issue, if the payment is made according to the register.
Download the payroll form in the T-51 form for 2018
Payroll t-51 download word form.
Download the T-51 payroll form in Excel format for 2018.
Payroll t-51 download the form on one sheet in excel.
A sample of filling out the payroll in the form of T-51
front part
Entering data on the form must begin with the title page. The name of the company is recorded there, as well as the code assigned to it according to the OKPO directory. The statement can be compiled for any specific department. In this case, its name must be written in the column below. If the form is drawn up for all employees of the company, then a dash must be indicated in this column.
Next to the name of the document, its number is written in order, the date when the form was filled out, the interval of the reporting period for which the calculation was made.
back
On the back of the form is the main table. It is necessary to enter information about the calculation of salaries and deductions from it. This side must be filled in line by line, and only one line should be assigned to one employee.
Column 1 includes continuous line numbering throughout the document.
AT columns 2-4 you need to record personal information for each of the employees. This data is usually transferred from their personal cards. So, in column 2 the assigned personnel number is rewritten, in column 3 - the surname and initials, in column 4 the position in which he works is affixed.
AT column 5 the salary of the employee or his rate per hour is entered.
Columns 6 and 7 are intended to indicate the number of days worked for the reporting period. Information here must be transferred from the time sheet.
At the same time, the number of working days worked is entered in column 6, and the number of days off and holidays, when the employee performs work duties, is entered in column 7. It is necessary to carry out such a division, because, according to the law, weekends or holidays must be paid at a double rate.
Columns 8-12 Together they form the "Accrued" block. At the same time, columns 8 to 11 indicate various types of accruals for the specified period (basic salary, bonuses, vacation pay, calculation upon dismissal, sick leave, and others). And in column 12, you need to sum up all the accruals.
Attention! If you need to specify more deductions (for example, alimony, compensation for property damage, etc.), then the number of columns can be increased. Column 15 is the total for deductions from the employee.
If on the date of payroll for the new period, the employee or company has a debt, then columns 16 and 17 should be used to indicate its amount. Overall size salaries payable are recorded in column 18.
This completes the filling of the sheet. The employee who was involved in its compilation signs a document indicating the position and transcript.
Terms of payment according to the document
Form t-51 is not directly involved in the issuance of wages - its functions are only to determine it. However, on the basis of this document, payrolls can be drawn up, according to which employees will receive earnings.
Every company should have a payroll policy in place. In addition, the order must establish certain dates on which the payment must be made. The law establishes that this must occur at least twice a month. The period between the days of issue should not exceed 14 days.
It is not forbidden to make payments more often (for example, once every 10 days or every week).
In addition, the date on which the advance is paid for wages, should not be later than the 30th day of the month, and the remaining part of the salary - before the 15th day of the month that follows the calculated one.
Important! If the salary is paid in cash from the cash desk, then the payment period cannot be more than 5 days, including the day the funds are received from the account to the cash desk.
accounting entries
Based on the data contained in the payroll, the following postings are made in accounting. For basic salary, bonus, sick leave and vacation pay they look like this:
Payroll T-51
The payroll form T-51 is used to calculate wages for employees of the organization. This form is used by accountants not only when calculating wages for employees who receive a salary in cash at the checkout, but also when paying non-cash funds to cards. The accountant draws up the payroll in one copy, in the article we suggest downloading the form and a sample of filling out the T-51 form.
After T-51 is issued, the total amounts payable are transferred to the T-53 payroll. If the organization uses the T-49 form for calculation, then the T-51 and T-53 statements are not needed, since the specified document combines the settlement and payment functions.
To fill in, the accountant uses indicators of the hours actually worked, which are taken from the time sheet filled out by the heads of departments, as well as other documents confirming the production. From the time sheet, the accountant can establish periods for the performance of labor functions by employees during the month, as well as periods of sick leave, vacations, business trips, absenteeism. Based on these data, the calculation of wages in the payroll for each employee is carried out.
Sample fill T-51
The payroll form must be completed on both sides. On the front side of the T-51 form, you should fill in general information about the employer, the division in respect of whose employees the settlement process is being carried out.
The statements are numbered in order from the beginning of the year, the date of compilation is always put next to the number. According to the law, the salary must be paid in two amounts, and there should be no more than 15 calendar days between payments.
The total total amount calculated in the T-51 payroll is indicated at the top of the form. It is this amount that should be paid to employees on the basis of the payroll (if the issuance is carried out through the cash desk).
The settlement period for which the calculation of wages is carried out is a calendar month.
In the table of form T-51, the following data should be filled in for each employee of the specified unit:
- information about the employee, including personnel number (information can be obtained from the T-2 personal card);
- salary or tariff rate, according to the staffing table;
- the time worked by the employee per month, information is copied from the time sheet;
- the number of working days for the employee on the weekend and holidays, such work is paid twice as much as work on ordinary days;
- pay for days worked;
- accruals for business travel days;
- hospital benefits;
- other income accrued to the employee for the billing period;
- column 12 summarizes the data on all accruals and displays the total accrued amount;
- deductions from wages, this may be income tax, alimony, advance reports, compensation for damage, other deductions on writ of execution;
- column 15 displays the total amount of deductions for the billing period, which is deductible from the accrued wages;
- the debt for the organization or employee is also indicated, if any for the previous period, this debt will be taken into account when deriving the total amount of wages payable;
- the final salary amount to be handed over to the employee is entered in gr. 18 payroll tables T-51.
The completed sample payroll is certified by the signature of the accountant who calculated the wages, then on the day set for the payment of wages, issuance is carried out on the basis of the payroll.
Form and design example
The form of the payroll form T-51 - download.
A sample of filling out the payroll T-51 - download.
Step-by-step detailed filling of the payroll T-51 - form and sample form in word and excel
To register the payroll process in organizations, the corresponding statement is filled out in the form T-51.
The procedure for its execution has a number of features that the specialist responsible for compiling the document should know.
On the basis of the T-51 form, the T-53 payroll is filled out.
Why is the unified form T-51 filled out?
Form T-51 is used for calculating the amount of wages and other Money , relying on the employee as payment for his work.
The payroll shows information of the following nature:
- calculations during which the employee's salary was determined, as well as the amount of necessary deductions;
- exact salary, which the employed citizen should eventually receive.
payroll sheet filled in the reporting month. On its basis, the calculation is carried out with employees for the hours worked.
Data on accruals are transferred to payrolls in cash or to the bank in cashless transactions, which are then registered in the journal T-53a.
How is it different from the T-49?
There is another unified form of the statement - T-49.
By area of application the T-49 form is considered more universal, as it combines the possibility of not only calculating and calculating wages, but also paying them to employees.
Each company has the right to independently make a choice about a particular option for using the form.
In general terms, the unified form of the T-51 practically does not differ from the form of the T-49. They have the same order of completion.
The main distinguishing characteristic of the form blank T-49 is that it is considered a statement of settlement and payment type.
With the T-51 form, the situation is a little different. This type of documentation used to calculate payroll, therefore, is considered to be calculated.
For payroll you need to fill out another statement - payroll. In this case, this is the T-53 form.
How to fill in when calculating payroll?
The form of the payroll T-51 consists of 2 sheets.
The first one is title. It displays information about the organization.
Among such the following characteristics should be highlighted:
- full name of the company;
- the name of the structural unit;
- details - TIN, OKPO, OKUD;
- document's name;
- Date of completion;
- assigned serial number of the statement;
- billing period framework.
All fields of this part of the unified form T-51 must be filled in without fail. In the absence of any necessary information or in case of indication of erroneous data, the document may be invalidated.
The second sheet of the payroll contains a table for payroll processing.
It alternately displays information about each employee whose salary is calculated by this document.
Employee initials must be listed in alphabetical order.
There are 18 columns in the table of the T-51 form for calculating salaries.
They provide information of this nature.:
- The serial number of the employee.
- The personnel number of the worker indicated in his personal card.
- Position held.
- The rate established in accordance with the working tariff or a fixed salary (depending on the system of remuneration).
- The total number of hours or days worked (taking into account the information specified in the time sheet).
- Time worked during weekends or calendar holidays.
- The main amount earned.
- The amount of premium payments.
- The rest of the charges.
- Other income accrued as social benefits.
- The total amount of the previous 4 columns of the payroll.
- The amount of taxes withheld in the current billing period.
- Other types of deductions - alimony, etc.
- The total sum of the previous 2 columns.
- Organizational debt unpaid during previous billing periods.
- Employee debt.
- The total amount of wages to be paid to the employee.
In the absence of data, for example - the employee has no debt to the employer, a dash is put in paragraph 17 of the statement. This rule applies to all columns.
What is the compilation date?
Each employer must reflect in the documentation of the internal type information on the day of transfer of wages to the account of employees. For this, it is advisable to use collective agreement. The date of issuance of the specified amount of money in each case is different.
The procedure for filling out the T-51 form is specified in the Regulations of the State Statistics Committee. In accordance with established rules, as the date of preparation of the document pay date must be specified. Specifying erroneous values is not allowed.
Who is signing?
A mandatory step in the execution of the payroll is the process of affixing the signatures of responsible persons.
In this case, the specialist who filled out the documentation acts as such - accounting department employee.
After compiling the unified form T-51, he leaves his signature in it.
It is important to consider - The head of the payroll sheet does not sign. This is due to the fact that the document has a settlement, and not a payment character.
For its registration in large organizations, a specific employee is allocated.
Download free form and sample filling in excel
Download form form T-51 - excel.
Download form T-51 - word.
Fill example payroll when issuing wages - excel.
This is what the completed sample looks like:
Shelf life
Payroll is a primary type of documentation.
In accordance with the legislation of the Russian Federation, papers of this nature must be kept in the company's archive for 5 years.
The rule is valid provided that an audit is carried out within this period.
If the organization does not have documents that display the personal accounts of employees, the storage period of the T-51 form is increased to 75 years.
findings
The unified form of the payroll of the specified type is applied if the salary is received on bank card employee. The document displays the procedure for calculating the amount that should be transferred to the employee as payment for his work.
The paperwork is handled by an accountant, whose duties include filling out the relevant internal documentation.
Payslip. Form T-51. Filling rules
Sample of filling out the payroll. Form T-51
View a sample payroll form T-51: page 1, page 2, page 3
Payroll payroll sheet. Form T-51
View the payroll form in the T-51 form: page 1, page 2, page 3
Unified forms and printed forms of documents for 2015-2018. (more than two hundred forms)
- Payment documents
- Cash documents
- Standard forms of contracts
- Documents for the transportation of goods
- Goods accounting documents
- Documents of KKM and KKT
- Job Descriptions
- Business letters
- Accounting documents
- Blanks and forms of powers of attorney
The form of the payroll is unified, has the form T-51. Form T-51 is the primary settlement accounting document.
If necessary, for the issuance of the amount indicated in the payroll T-51, cash is issued payroll form T-53.
In the event that the salary of employees is issued in cash through the cash desk of the enterprise, a form is used payroll in the form T-49.
According to the legislation, each enterprise determines for itself which type of statement to use.
Rules for filling out the payroll in the form T-51
The payroll form is filled in by an accounting officer in one copy using a time sheet (form T-13), staffing, sick leave, applications for leave and other documents necessary for calculating salaries.
The payroll sheet T-51 consists of a title and tabular parts.
- name of the organization, its OKPO code, structural unit, if payments are made in it;
- the number of the statement and the date of its compilation;
- the reporting period for which the accrual of money is made;
The table indicates:
- serial number of the record, personnel number of the employee, if assigned;
- Full name of the employee, his position;
- tariff rate (salary) of the employee;
- the number of days worked for the reporting period (working, weekends and holidays);
- amounts accrued to each employee for the current month according to different types payments (types of payments are prescribed by an accountant);
- amounts deducted (or credited) from the employee's salary;
- debts of the organization to the employee or the employee to the organization;
- final amounts payable;
Under the tabular part, the position and full name of the person who filled out the statement, certified by his signature, are indicated.
Together with the payroll for the amount to be transferred, a expenditure cash warrant (form KO-2)
Program for retail stores, wholesale, online stores and services.
- Trade and warehouse accounting
- Integration with fiscal registrars
- CRM, orders and deals
- Printing primary documents
- Bank and cash desk, mutual settlements
- Integration with online stores
- Integration with delivery services
- Integration with IP-telephony
- Email and SMS mailing
- KUDiR, tax return(USN)
The article was written based on materials from sites: buhland.ru, buhproffi.ru, blandoc.ru, azbukaprav.com, www.business.ru.
For remuneration, each organization is required to form a payroll sheet. This is the main document of the accountant for accounting for the funds spent for these purposes.
Payments to workers should be made in such a way that they understand where the amounts to be paid come from, according to what rules deductions are made from wages and accruals to it.
The issuance of earnings must be carefully documented in accordance with the requirements of the legislation of the Russian Federation. Any audit commission should easily check the turnover of the organization's funds, the procedure for settlements with employees.
Basic moments
According to Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to adhere to a certain procedure and deadlines for paying salaries, preparing and filling out the relevant papers.
Information and definitions
The procedure for issuing money must be documented. The enterprise generates special statements. Their forms are approved by law.
They are of three types:
- settlement;
- payment;
- settlement and payment.
The use of one form or another depends on some nuances.
Authorized employees who issue salaries should first examine in detail the following issues:
- definitions;
- the purpose of the document;
- existing regulations.
It is unacceptable to violate existing regulations. This can lead to problems with the labor inspectorate.
For easier learning legislative framework about filling out RKO and other documents, you need to know the relevant terminology.
The main concepts include the following:
Wage | This is the amount that the employer must give to employees for the performance of their work duties. Its size is regulated by the labor agreement and legislation. It cannot be lower than the minimum wage. Now in Russia it is 7500 rubles, and from July 1, 2019 it will increase by another 300 rubles. |
Withdrawal slip | This is a document that is filled out when issuing salaries through the cashier. Issued for each employee separately. |
Payroll T-53 | Reflects the salary actually received by the staff. It is issued for a group of employees (workshop, division, etc.) or the enterprise as a whole. |
Payroll T-51 | Reflects the calculation of earnings for all employees of the organization. |
Payroll T-49 | It is used to issue salaries, and also contains information about how it was calculated: salary, number of working days, accruals, deductions. This document combines forms T-51 and T-53. |
The procedure for compiling papers for the calculation and payment of wages is reflected in the Decree of the State Statistics Committee No. 1 dated 05.01.04. From this normative document you can download the form for free. Discrepancies with the forms approved in the Decree are not allowed.
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Existing Forms
The payroll sheet reflects all accruals to employees. The accounting document may consist of one part or several, if the employees are divided into structural divisions of the company.
The statement reflects the exact calculations for each worker. Data from it is used in the preparation of financial statements.
The payment and settlement form (T-49) includes 23 columns. They contain the necessary information for deriving the result. It consists of two sections. Basically, the name of the organization (subdivision), the total amount of the document, the signatures of the chief accountant and director are indicated.
The tabular part contains columns:
- number in order;
- personnel number of the employee;
- position;
- rate (salary);
- hours worked;
- charges and deductions;
- amount payable or overpayment;
- surname, painting in receipt.
Sheets T-49 and T-53 are signed by the accountant and the head, and only the performer signs the T-51 form. To account for wages in small enterprises, a statement of form B-8 is used. The document indicates accruals, deductions, the amount to be issued. It also provides columns reflecting the receipt of money.
![](https://i2.wp.com/buhuchetpro.ru/wp-content/uploads/2017/03/%D1%82-51.jpg)
Purpose of the form
Pay slips are required for the following purposes:
- systematization of information on salary payments;
- confirmation of the intended use of money;
- simplification of the audit by tax authorities;
- conducting labor inspections.
The Labor Code of the Russian Federation obliges the employer to accrue and pay wages to staff so that people understand how the amount to be paid was formed. The payroll clearly shows all the accrued and withheld amounts.
In addition to the calculation, the very fact of receiving a salary in the form of an employee's signature should be recorded. This function is assigned to the payroll. With its help, the fact of receiving earnings by each individual worker is reflected.
The payroll combines both of the above functions: accrual and receipt of funds.
Now the payroll is used very rarely. This is due to the fact that the salary is mainly transferred to plastic cards non-cash way. Payments to individual employees, for example, those who have not issued a card, are made using the CSC.
Another reason for refusing to use the T-53 form is that by signing opposite his last name, the employee sees the amounts of other employees reflected in the document. This violates the confidentiality of payroll data and often leads to conflicts.
![](https://i0.wp.com/buhuchetpro.ru/wp-content/uploads/2017/03/%D1%82-53.jpg)
Document execution
The payroll is completed in three steps:
Title part design | The name of the organization, the serial number of the document according to the journal, the date of completion, total amount funds to be issued, reporting period. Separate lines are reserved for the signatures of officials. This part is common to all types of statements. It contains mandatory information that indicates regardless of the method of calculation and issuance of earnings. |
Table section layout | A table is provided to break down the total amount into detailed accruals and deductions for each employee. The content of the columns and their number depends on the form of the document, the method of payment, the number of staff. In the payroll, it is necessary to additionally reflect the method of calculating the amount to be issued. The table is expanded to reflect in as much detail as possible what the labor income that the employee will receive in his hands has been made up of. In the payroll, the table is adjusted to reflect the fact that the salary was received and the accompanying information. Columns for signatures and notes are intended for this purpose. In the latter, an identity document is indicated, which is presented upon receipt of money or a power of attorney, if the earnings are issued to the employee's trustee. If the salary is issued to the staff according to the payroll, then in addition, each employee needs to prepare a pay slip. In it, a person can see:
The settlement and payment version of the statement combines the two described above, that is, it reflects the calculation procedure and the fact of payment. |
Filling in empty fields after issuing money |
|
Requirements for completing the payroll
The payroll can be drawn up by hand or in in electronic format, for example, in the salary program 1C ZUP.
The document must contain the following details:
- signatures of officials;
- total amount;
- pay period;
- number and date of the document;
- name of the organization (IP).
When filling out the form, the accountant takes summary data from the time sheet and personnel orders. The statements consist of at least two sheets: a title sheet (contains details) and a tabular sheet (includes data for calculating payments). You can add pages to the document as needed.
The salary must be issued within five working days, starting from the day it is received from the account (clause 6.5 of the Central Bank Instructions dated March 11, 2014 No. 3210-U). The statement is compiled if more than three people work in the organization, otherwise they fill out an expense order.
The head of the organization and the chief accountant are responsible for the correctness of accruals and deductions. If the statement does not contain their signatures, then they cannot be accepted for execution.
The cashier is responsible for receiving, accounting, issuing, safekeeping and storage of money. A form of filling out the statement can be found on the Internet.
Responsibility for maintaining
Drawing up a statement is one of the duties of an accountant-calculator. He is responsible for the accuracy of the data in the document and the correctness of its execution. The contractor must sign the statement on the eve of the issuance of money on it and before approval by its head.
After making all payments and summing up the results of the statement, the accountant re-signs the already fully completed and paid document. Next, the form is filed and put away for storage.
Statements refer to papers strict accountability and are subject to verification. They must be properly registered and stored. To this end, the organization annually develops and approves accounting policy. It should provide for the development and maintenance of a register of statements of form T-53a. It opens for a year.
The journal registers all statements generated and paid during the year. Their numbers and dates of registration are indicated. Then settlement documents stitched up and put into storage. Keep them for five years.
Correction, storage and closure
Ideally, nothing needs to be changed in the payroll. Strikethroughs look ugly and entail some difficulties. However, typos, albeit unintentional, do occur.
When they appear, do the following:
- with one straight line, carefully cross out the wrong number;
- above or next to write the correct value;
- all persons who signed the document before the correction must sign again;
- indicate the date of the revision.
The salary payment statement must be closed by the deadline indicated on the title page.
If not all employees received the money by the due date, the accountant must do the following:
- near the name of the employee who did not receive a salary, write the word "Deposited";
- after the tabular part, the total issued and deposited amounts are reflected;
- the statement is certified by the responsible persons with their signatures;
- a cash settlement is issued for the issued amount, its number is entered in the corresponding cell of the statement;
- the document is stored.
It is necessary to draw up and close the statement carefully, since it is often subject to checks.
Every kind accounting papers has a shelf life. The statement is stored for 5 years, provided that during this period there will be a reporting audit. Otherwise, the storage period is extended to 75 years.
So, the payment of salaries should be strictly regulated and clearly reflected in the relevant documents of each organization. For this, statements approved by the State Statistics Committee are provided. Their design simplifies and unifies the accrual and issuance of funds to employees.
The calculation of wages at the enterprise is carried out using the registration of the payroll. For these purposes, the unified form T-51 is used. This form will allow you to reflect all the accruals and deductions of the employee and display the total amount of wages payable to employees in the hands.
At the end of the article, you can download the form T-51, as well as its completed sample, which can be used as an example.
Knowing what the employee’s salary is, what bonuses, allowances and other payments are due to him, what standard deductions apply to him and what deductions are made, you can easily fill out the T-51 form, displaying the total amount payable.
Salary is paid on the basis of payroll T-53 ().
The organization also has the right to use the payroll, compiled according to. This statement includes two operations - accrual and payment of wages.
Let's return to the T-51 payroll, how to fill it out?
Sample of filling in the payroll T-51
The form consists of two sheets: a title sheet and a main sheet containing a table for reflecting data on employees and their accruals.
On the title page, you must indicate the name of the organization and division, if the payroll is made in relation to the personnel of a particular structural division, department.
The payroll form is assigned a unique number (as a rule, serial from the beginning of the year) and the date of completion is set. It is also necessary to indicate for what time period the salary is considered (usually a calendar month).
The second and third sheets of the statement contain a table for reflecting all the necessary data for the calculation. The table has 18 columns, the number of which can be increased if necessary.
The data for filling out the payroll form is taken from the employee's personal card, as well as the time sheet.
For each employee, you need to fill in a separate line of the table. Columns 2-4 indicate the personnel number, full name and position of the employee.
In column 5, the tariff rate or salary of the employee is entered.
Gr.6-7 are filled in on the basis of the data sheet, which reflects all the appearances and absences of employees at the workplace. In column 6, the total number of days or hours worked for the billing period is entered, in column 7 - the number of holidays and weekends worked. This division is made due to the fact that the payment of the latter is made in a larger amount.
All accruals are reflected in columns 8-12 of the T-51 form. Depending on the one used here, various kinds of allowances, bonuses, surcharges, etc. can be indicated. All social and material payments are also made here. In gr. 12 displays the total amount of accruals.
Salary is a remuneration for employees for labor activity in a particular organization. In order to find out the amount and register these payments, it is necessary to carry out the calculation procedure.
General information
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The first document in this procedure is the time sheet, while the final document is the payroll.
The last paper has a structured form, which is registered on legislative level. It can be drawn up both for the staff of the entire company, and for persons working in one department.
The legislative framework
Forms of wage statements are approved at the legislative level.
For example, the T-51 form was introduced by Decree of the Government of the Russian Federation No. 1, dated January 5, 2004.
Payroll payroll
Among other functions, the payroll is a base that allows you to accurately determine the income tax for each of the employees.
In addition, the amounts that will be deducted from wages in favor of extra-budgetary funds are also entered into the paper.
For issuance
The payroll is intended to simplify the calculation of the wages of each of the employees of the organization, so it cannot be used for payments.
In order to give money to an employee, on the basis of the statement, the accountant must write out one of the papers: a cash order for payment or a payroll.
Purpose of the document
A payroll statement is an accounting document that contains data on the salaries of employees.
In fact, this paper is the last in the calculation procedure. It contains data on the earnings of each of the employees of the company before issuing money.
There are several types of documents that allow you to process payroll for employees of companies.
The statement can be used both for payments to the current account, and for the issuance of money through the cash desk. It all depends on the particular type of document.
The form
As mentioned above, there are several documents for employee payroll.
This is due to the fact that in 2019 there are three forms of statements fixed at the legislative level:
- T-49 or settlement and payment. A statement in this form is a document according to which wages are calculated and paid. This document is almost universal and greatly simplifies the work of an accountant, since it combines the following two forms.
- T-53 or payment. Such a statement reflects the amounts that must be paid to employees or employees. A distinctive feature is that this document does not have a column in which working hours are entered.
- T-51 or settlement. It can be classified as primary accounting documentation. This form is currently the most common, as it is used for cashless payments with employees.
Form
To simplify the work, you can use the ready-made payroll form:
In order to avoid mistakes, you can use the sample filling on the example of the most popular form T-51.
Sample Fill
In order not to be mistaken in filling out the statement in the T-51 form, this procedure should be carried out according to a small plan.
The document consists of two sheets, one of which is the title page, and the second contains a table in which data on employees and their earnings are entered.
Start filling out from the title page:
- At the top, you need to indicate the name of the company, as well as enter the OKPO code. If the statement document is filled out for a specific branch, then it is also necessary to indicate the name of the unit.
- After you need to specify the number of the document from the beginning of the year, as well as put the date of filling.
- In the field with the reporting period, you must specify the month for which the payment will be made.
Now you can proceed to fill in information about employees.
It should be entered in the table located on the second page of the document:
- The first column indicates the serial number.
- In the second, for each of the employees, it is necessary to indicate the personnel number that was assigned when applying for a job.
- The third column indicates the name of the employee, and the fourth column indicates the position.
- The following is the salary and the number of days worked. The last column is divided into two columns, responsible for shifts on workdays and weekends. Such a division is necessary for the convenience of calculation, since out-of-hours pay is higher.
- After filling out, you need to go to the “accrued” column, where in the first column you need to enter the amount that is due to the employee based on his salary and days worked.
- The next three columns are filled in as needed. They include benefits such as bonuses, sick pay, and other benefits of a social or material nature.
- As soon as the first four columns of the “accrued” column are filled in, you can add up the income that is intended for a particular employee. The resulting amounts must be entered in the last column "total" relating to the specified chapter.
- Now let's move on to retention. This column is divided into three columns. Included in the first tax deductions(personal income tax 13%), and in the second - other deductions. In the third, it is necessary to indicate the total amount that should be deducted from the salary of a particular employee.
- At the end, you must indicate the final amount of payments, for this you should subtract from the final accrued amount the number indicated in the last column of the “deducted and deducted” column.
Responsible persons
chief responsible person responsible for the safety of the statement is the head of the organization.
Dates of issuance
According to the statement, they are limited and amount to three days, starting from the moment when the form was filled out.
If during the specified period to the accounts of employees, then:
- The employee must submit an application to the cashier for the issuance of wages to him.
- After that, he must wait for the next paycheck.
Money can be received earlier, if the organization provides days for deposited payments.
Actions in case of loss
If the statement has been lost, then the most convenient option is to restore it. D
One of the types of accounting documentation of any enterprise is a statement for the issuance of wages to workers and employees.
Depending on the structure of production, it can be compiled uniformly for all employees of the enterprise, or it can consist of several parts, for each department separately.
To compile it, as a source of information, individual payroll sheets for each employee or general payroll sheets for the entire staff of employees are taken, which include actual hours worked, the number of products produced and other indicators.
payroll forms
In order to avoid confusion and make it easier to keep records accounting expenses, Goskomstat of Russia in 2004 (January 5) issued a decree on the creation of a single, unified form of a statement for the issuance of wages. This is the T-53 uniform.
The T-53 sheet, filled out according to this form, contains information only about the amount that the employee must receive in his hands.
A complete payroll mechanism, including the amount accrued, income tax withheld and other deductions, is contained in the payroll form T-51.
There is another type of statement - settlement and payment form T 49.
It includes all accrued and withheld amounts, as well as a column in which the amount to be issued is indicated.
It is designed for the simultaneous calculation and issuance of wages. When using it, there is no need to draw up settlement (T 51) and payment (T 53) statements.
When issuing wages by transfer to a bank credit card, only the payroll sheet T 51 and the general payment order for the full salary.
These documents are transferred to the bank, whose employees themselves transfer money to the card of each employee.
If wages are transferred to the bank settlement accounts of employees, then a payment order is issued for each of them, which are also transferred to the bank along with the payroll.
The pay slip is not duplicated.
This should be the only copy that has a serial number, under which it is entered in a special register of statements (form T-53a).
The logbook is updated every year. Its shelf life is 5 years
Before the start of cash payments, income and expenditure are processed. cash orders, which indicate the total amount intended for the payment of salaries. They are numbered and dated.
What does the payroll contain?
The statement for the issuance of wages, the established sample, consists of the following parts:
Title page.
It includes:
- company name,
- payroll period,
- surname and initials of the head of the enterprise giving permission for the payment of wages
- surname and initials of the accountant responsible for the correctness of payments.
- The table below contains the following columns:
- no. p.p.;
- the number of the time sheet or personal card of each employee;
- surname name patronymic of the employee, which are written down in full so that there are no misunderstandings, if several people with the same surnames and initials work at the enterprise;
- a column indicating the amount to be paid;
- an empty column in which the employee must sign for the amount received;
Column "Notes":
- The cashier records the type of document that was requested additionally when issuing a sum of money, for example, a passport or a power of attorney.
- The value of the total deposited amount and the value of the total amount to be paid.
- Number and date stamped cash order at the end of the list.
After everything sums of money will be paid, the cashier summarizes and signs the statement.
Who signs the payroll
After compilation, the statement must be checked for compliance with the accruals in the payroll.
This is done by the chief accountant of the enterprise, who is the first to sign payment document, thus confirming the correctness of its compilation.
Then the statement must be signed by the head of the enterprise, giving permission for the payment of funds.
If the head is on a business trip or on vacation, the payment document is signed by his deputy or other authorized person, with the right to sign financial documents.
At the end of the payment of wages, the statement is signed by the cashier, confirming that all payments were made correctly, and the accountant.
How to fill out a statement for the payment of salaries (form T-53)
Step-by-step instruction
Fill out the title page.
In the upper part we indicate the name of the enterprise (institution). If necessary, indicate the name of the unit (section, department).
We fill in the columns of codes for OKUD and OKPO, put down the number of the corresponding account (salary account - D70).
The next line indicates the total amount of wages intended for payment to all employees of the enterprise included in the statement.
It is written in capital letters. The first digit is always capitalized. Pennies are indicated in numbers.
On the line just below, the accountant puts his signature (with a full indication of the name and position). Under this line, the date of the document is written.
The date and timing of the issuance of wages are duplicated before the start of the tabular part. It also indicates the period for which wages are paid.
We fill in the table of the statement, according to the given sample:
№ | Personnel Number | Full Name | Amount (rub.) | Signature for receipt of money or record of deposit | Note |
1 | 2 | 3 | 4 | 5 | 6 |
1. | 28 | Sergeev Ivan Petrovich | 7560 | Sergeev | – |
2. | 29 | Ivanova Tatyana Mikhailovna | 8746 | Ivanova | – |
3. | 54 | Ilyin Mikhail Ivanovich | 7650 | deposited | – |
In the column “Signature for receiving money”, “deposited” is written if the employee for any reason (for example, in case of illness, etc.) did not receive the amount accrued to him within the time allotted for the payment of wages.
The column "Note" indicates the type of document that the cashier can request from the recipient of money.
For example, a new employee who came for a salary for the first time, the cashier has the right to require a passport.
When receiving a salary by another person, in the absence of an employee, a power of attorney must be presented to receive the indicated amount. In other cases, a dash is put in this column.
Mandatory requirement: the table should not contain empty columns
The amount of money must be entered close to the vertical line on the left side.
If the enterprise has a large number of employees, the statement may consist of several sheets.
Under the table there is a line "Number of sheets". It indicates how many sheets the statement consists of.
After all the sums of money are paid, the cashier sums up.
The amount paid is recorded (rubles - in words, kopecks - in numbers) in the appropriate line. All unpaid amounts are counted and entered in the "Deposited amount" line.
The next line contains the surname and initials of the cashier who produced cash payments. He puts his signature.
On the line just below the number of the expense order and the date of its execution are affixed.
Then the statement is checked by an accountant and certified in the appropriate line.
At the end of payments, the payroll, credit and expenditure orders are filed, and the accountant sends them for storage.
Unpaid amounts can be kept at the cash desk for no more than five days. After this period, they must be returned to the bank.
Simultaneously with the payment of wages, accounting employees are required to issue a payslip to the employee, which includes the following information:
- all accruals for the billing period (including bonuses);
- all deductions (income tax, in Pension Fund etc.);
- amounts withheld with justification for this action;
- total amount to receive.
The disadvantage of the T-53 payroll is that it does not respect confidentiality
All employees see who gets what and how much, including open and executive salaries.
And this often leads to discontent and the emergence of conflict situations. To protect against this, a new system of cash settlements is called upon - through bank cards.
Paying salaries to bank cards
When transferring salary payments to bank credit cards, the payroll is filled out in the form of T 51 on electronic media. In this case, it must contain all the necessary details:
- the position of each employee;
- his tariff rate (base salary);
- Personnel Number;
- the amount of time actually worked.
1C: Enterprise 8.2;
in the basic configuration: Enterprise Accounting (rev.2.0).
Good help can be provided by the help “Import / export of operations on personal accounts of employees”, which can be found on the processing page, in the lower right part, under the “?” symbol.