Payroll - form and example of filling. Payroll - form and example of completion Standard form 53
Payroll T-53 is filled out to reflect the fact that employees of an organization or individual entrepreneur receive wages. Sometimes an expense cash order is used instead, but in most cases the T 53 form is used, since it is more convenient and rational. One such statement may include data on the receipt of wages by several employees.
The calculation itself is made according to the statement of form T-51. Sometimes an accountant can replace these two forms with one - T-49. In this case, the first two are not compiled. There are several features of working with these forms, which will be discussed below.
In what cases is it used?
There are no restrictions on choosing one form or another. A business owner or accountant may independently determine which document is more convenient for him. The main thing is that the completed statements include all the necessary information about the calculations made and the fact that accrued wages were issued to employees.
Most often, the T-53 payroll form is used in organizations where a large number of people work. It is compiled on the basis of received and compared data upon the issuance of money.
Read more about when the unified form No. T-51 is used.
How to fill it out correctly?
Form T-53 is a form of at least two sheets. The first of them is the title, the second or the rest is a list of employees and amounts to be issued to each of them. To be filled out as follows:
- At the top of the title page it is indicated Name of the organization. If you have a branch, department, etc., then this should also be written below the name. There is an additional line on the form for this purpose.
- Line called "Offsetting account" you need to mark the score 70, meaning calculations with payroll employees.
- The time frame indicates the period for which the amount needed to issue wages will be cashed.
- In the line “Amount” is set the total number of salaries paid, written both in numbers and in words.
- The statement number is determined in the organization or individual entrepreneur according to which one will be assigned. The date is set to the current one.
- In the line “Calculation period” the following is entered: month or period for which money was issued.
- The statement must bear the signature of the chief accountant and manager.
- The second sheet is a table with data on the salary issued to each employee: serial number and personnel number, full name, amount, signature. When receiving money, each employee must sign in the box provided for this. In exceptional cases, it happens that for one reason or another one of the employees does not receive their salary on time, which was indicated on the title page. Then a mark is placed opposite his name indicating that the allocated amount has been deposited.
- When summing up the results, when the payment has already been issued, the amount of money received by the employees in words is indicated under the table, as well as the deposited amount in numbers. Next, a note is made “The payment was made by...” - full name, position. This could be an accountant, a boss, a cashier - in a word, the one who is responsible for this procedure in an individual entrepreneur or organization.
- Even lower, the “expendable cash order” and its date and number are written. The order must be the one for which payments were made. The document must be checked by the accounting department and certified by the signature of an accountant.
Changes and closure
It is best to draw up this statement in a clean version so that no corrections are made to it in the future. However, if something goes wrong, you should do the following:
- correct the shortcomings by carefully crossing them out;
- change data;
- all persons who signed the statement, must certify the corrections and sign them;
- The date of changes must be set.
It's even better to just rewrite everything again, if possible.
The statement is closed within the period indicated on the title page, regardless of whether all salaries have been issued. Peculiarities:
- next to the full names of employees who have not received wages, a mark is placed - “deposited”;
- Below the table the total amount issued and the total deposited amount are indicated;
- The document is signed by the cashier;
- next should be an expense cash order has been issued– in it the cashier indicates the amount of money issued, and also puts the number of this order in the statement.
The statement is then sent to the accounting department. Correct and careful filling out of the form is the key to the accuracy of all data and calculations. This can be useful for any inspection. Therefore, it is worth taking it very seriously.
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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
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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.
Payroll form T-53 is used to issue salaries to employees. If the enterprise uses the T-49 payroll form, then other settlement and payment documents are not drawn up. Statements are usually compiled in one copy, which is stored in the accounting department.
Calculate wages using . Based on the results of the latter, the accounting employee fills out the payroll.
You can download the form and sample payroll statement T-49 at.
As an example, we filled out form T-53; a completed sample payslip can be downloaded at the bottom of the article.
The cashier is responsible for issuing wages according to the payroll.
Sample of filling out a payroll form T-53
Form T-53 contains several sheets. The first sheet is called the title sheet, and the second sheet displays a list of employees and the amounts that should be paid as wages.
The name of the enterprise is written at the top of the title page. If the payment is made by a separate structural unit of the enterprise (if there is one), then this information is indicated in a special line designated specifically for this.
On the line with the “corresponding account” you should write the number 70, which says “settlements with personnel for wages”.
On the line that is intended to indicate the period, you should indicate the period of time for which the required amount will be cashed out to pay wages.
In the line called “Amount” you must indicate the total amount of wages. This is done in words and numbers at the same time.
The statement must have its own individual number. Be sure to indicate the date when the document was executed.
The billing period refers to the month for which the employee's salary should be paid.
The right to sign the payroll belongs to the head of the enterprise and the chief accountant.
The second sheet of the T-53 payroll contains a table, the lines of which should be filled out sequentially. Skipping any line is not allowed. Each employee is assigned his own line, which indicates his serial number, timesheet number, initials along with the amount.
Payroll T-53 2020 download form for free
08.01.20 20
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.
A payroll is a method of processing cash payments at the cash desk of an enterprise when making payments to employees.In this case, the accrual itself is made by drawing up a payroll, which, in turn, is closely related to the form of the payroll.For example, to calculate wages, payroll sheets according to Form 49, timesheets of Form T12, etc. can be used. What exactly should be used is determined based on the characteristics of the activity of the enterprise itself.
If wages are calculated, then their payment is made through a payroll in the T-53 form. Let us remind you that you do not need to use the two above forms if the calculation and payment of salaries to staff are carried out in a universal one. Each completed payroll T-53 is entered in chronological order into the payroll register.
Filling out form T-53
Name of the organization or individual entrepreneur. If the salary is calculated for a specific structural unit, then indicate its name, if for the whole enterprise, put a dash.
OKPO code. It can be viewed in the notification from Rosstat.
Corresponding account. The account is set to 70 – “Settlements with personnel for wages”.
The line “To the cashier for payment on time.” The period for which money is withdrawn from the organization’s current account is indicated. According to the rules, you cannot store cash in excess of the established limit in the cash register, with the exception of funds intended for issuing wages - they can be stored for 3 days. So it is better to indicate a 3-day period in this line.
Reflected below total salary in words and figures. The head of the organization and the chief accountant put their signatures next to it.
In the table, everything is quite simple: Last name, initials, personnel number of employees and the amount of money they should receive. When receiving a salary, each employee must sign.
Money not received by the employee for any reason must be handed over to the bank, and in column 5 the entry “Deposited” must be made.
Below the table the total amount paid is indicated in words and figures, as well as the deposited amount (if not all employees received the salary).
Also indicated at the bottom of the form:
Details of the cash receipt order on the basis of which money was taken from the cash register
Responsible person who made the payment (full name, position and signature)
Full name, signature of the accountant, as well as the date of signing the document