What forms of payroll sheets exist? Salary sheet: types, forms, filling samples.
Payroll at the enterprise is carried out using the design of the payroll. For these purposes, a unified form of T-51 is used. This form will allow you to reflect all the accruals and deductions of the employee and to display the total amount of wages to be paid to employees.
At the end of the article, you can download the form of the T-51 form, as well as its completed sample, which can be used as an example.
Knowing what kind of employee’s salary is, what bonuses, allowances and other payments he has, what standard deductions apply to him and what deductions are made, you can easily fill out form T-51, displaying the final amount for payment.
Salary payment is made on the basis of payroll T-53 (download sample payroll fill-out).
The organization also has the right to use the payroll prepared in the form of T-49. This statement includes two operations - payroll and payroll.
Let's go back to the payroll T-51, how to fill it?
The form consists of two sheets: a title and a main one, containing a table for reflecting data on employees and their accruals.
The title page must indicate the name of the organization and unit, if payroll is made in relation to the personnel of a particular structural unit, department.
The form of the payroll sheet is assigned a unique number (usually serial from the beginning of the year) and the filling date is set. It is also necessary to indicate for which time period wages are considered (usually a calendar month).
The second and third sheet of the sheet contains a table for the reflections of all the necessary data for the calculation. The table has 18 columns, the number of which, if necessary, can be increased.
The data for filling out the form of the payroll sheet is taken from the employee’s personal card, as well as the time sheet.
For each employee, you need to fill out a separate row in the table. Columns 2-4 indicate data on the personnel number, name and position of the employee.
Section 5 contains the tariff rate or salary of the employee.
Gr.6-7 are filled on the basis of the data sheet, which reflects all the attendance and non-appearance of employees at the workplace. In column 6, the total number of worked days or hours for the calculation period is entered, in column 7 - the number of worked holidays and weekends. This splitting is done due to the fact that the latter are paid in a larger amount.
All charges are reflected in columns 8-12 of the T-51 form. Depending on the system of remuneration used, various bonuses, bonuses, surcharges, etc. may be indicated here. All social and material payments are also made here. In gr. 12 shows the total amount of charges.
Withholding is dedicated to columns 12-15. The deductions may include income tax, 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.
Section 16 contains data on the debt owed by the organization at the date of drawing up the payroll. Debt may arise, for example, if the employee was not paid the salary for the previous month or was not paid in full.
In gr.17 data on debt for the employee are entered.
In gr. 18 the total amount of wages that the employee must receive 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 the employee on the basis of the payroll.
Download form and sample
Download a sample of the payroll T-51 - link.
Settlement sheet t-51: in which case, it is used, sample filling
When a business entity uses wage labor employed under labor contracts in its activity, it must accrue and pay its employees, according to established rules, a salary for their work. For the calculation of remuneration and its design can be used payroll t-51. In the current business environment, it is one of the main forms for calculating salaries.
Who compiles the statement and its applicability
The responsibility for payroll lies with the accountant of the billing department. If it is absent, then any other accountant, economist, director, etc. can calculate the remuneration.
It is these specialists who, when calculating remuneration, compose primary documents on payroll, including the payroll. The company has the right to apply the form approved by the statistical authorities, or to build on its basis its own, taking into account the particularities of the activity.
The payroll can be executed 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 the filling takes place programmatically with the implementation of calculations in automatic mode.
The use of the T-51 form also involves the use of the T-53 form. The second document is the execution of the payment of remuneration to employees of the company. This principle of accrual and payment of salaries is typical for enterprises that are not related to small businesses, in which records are kept in full.
Attention! For organizations that are considered small businesses, it is more efficient to use a form such as a payroll in form 49. A 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 compulsory types of insurance, as well as for filling out all the necessary tax reports.
Settlement sheets are stitched from month to month with documents attached to them, which include the calculation of vacation pay, disability benefits, etc.
Frequency of compilation
The payroll allows you to determine the amount of earnings that an employee will receive over the past month.
At the same time, according to the latest changes in legislation and letters from supervisory authorities, the organization is obliged to pay an advance not in a fixed amount, but to make its calculation based on the number of days worked out for this period and the accruals taken into account.
In this regard, it is desirable to determine the amount of the advance payment also using the payroll. Further, after the end of the month, the calculation is made by a new document, taking into account the total number of days worked and all the necessary charges. The amount of the advance payment for salary is indicated in a separate column in the block “Withheld and set off”.
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 issue;
- Magazine in the form of T-53a - designed for end-to-end registration of all T-53 statements issued by the company;
- Personal account, T-54 or T-54a format - after calculating the salary, information about the calculation and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
- Account cash warrant - issued to a specific employee upon payment of his salary;
- Salary transfer register - 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 - executed when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire issue amount, if payment is made according to the register.
Download the T-51 form of the payroll sheet for 2018
Settlement sheet t-51 download the word form.
Download the T-51 payroll form in Excel format for 2018.
Settlement sheet t-51 download the form on one sheet in Excel.
Sample of filling in the payroll in form T-51
Front part
To enter data on the form, you need to start from the cover page. The name of the company is written there, as well as the code assigned to it according to the OKPO directory. The statement can be compiled for any particular department. In this case, its name should be written in the column that goes on. 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 is recorded its number in order, the date when the form was completed, the period of the reporting period for which the calculation was made.
Back part
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 line by line, while only one line should be assigned to one employee.
Column 1 includes end-to-end line numbering throughout the document.
IN 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 copied, in column 3 is the surname and initials, in column 4 the position at which he works is affixed.
IN column 5 the salary of the employee is entered or his rate per hour.
Columns 6 and 7 designed to indicate the number of days worked for the reporting period. Information here must be transferred from the time sheet.
In this case, the number of working days worked out is entered in column 6, and the number of days off and holidays when an employee perform labor duties is entered in column 7. It is necessary to carry out such a separation, because according to the law, weekends or holidays must be paid at a double rate.
Columns 8-12 together form the block "accrued". Moreover, in columns 8 through 11, various types of accruals are indicated for the indicated period (basic salary, bonuses, vacation pay, calculation upon dismissal, sick leave and others). And in column 12 you need to summarize all the charges.
Attention! If you need to specify a larger number of deductions (for example, child support, compensation for material damage, etc.), then the number of columns can be increased. Column 15 is the total result of deductions from the employee.
If on the date of calculating the salary for a new period, the employee is credited with the employee or company, then columns 16 and 17 should be used to indicate its amount. The total salary to be handed over is recorded in column 18.
This completes the filling of the statement. The employee who was involved in its preparation signs a document indicating the position and decryption.
Document Payment Periods
Directly, the t-51 form does not participate in the issuance of salaries - its function is only to determine it. However, on the basis of this document, payrolls can be issued, according to which employees will be issued earnings.
Each company must have a pay regulation. In addition, the order must establish certain dates on which payment must be made. The law establishes that this should happen 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 payment is paid must not be later than the 30th day of the month, and the remaining part of the salary - until the 15th day of the month that follows the estimated.
Important! If the salary is paid in cash from the cashier, the payment period cannot be more than 5 days, including the day the funds were received from the account to the cashier.
Accounting entries
Based on the data contained in the payroll, the following entries are made in accounting. For the main salary, bonuses, sick leave and vacation pay, they look like this:
Settlement sheet T-51
The payroll form T-51 is used for payroll to 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 cash desk, but also when paying non-cash funds to cards. The accountant prepares the settlement sheet in one copy, in the article we propose to download the form and a sample for filling out the T-51 form.
After the T-51 is issued, the total amounts due 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 actually worked time, which are taken from the time sheet filled in by the heads of departments, as well as other documents confirming the development. From the time sheet, the accountant can set the periods for the fulfillment of labor functions by employees during the month, as well as periods of sick leave, vacations, business trips, absenteeism. Based on these data, payroll is calculated in the payroll for each employee.
Sample filling T-51
The payroll statement form is to be completed on both sides. On the front side of the T-51 form, you should fill out general information about the employer, the unit in respect of whose employees the settlement process is carried out.
The statements are numbered in order from the beginning of the year; the date of preparation is always placed next to the number. The salary under the law must be paid in two amounts, and between payments should be no more than 15 calendar days.
The total total amount calculated in the payroll T-51 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 issue is made through the cash desk).
The calculation period for which the calculation of wages is carried out is a calendar month.
In the table of the T-51 form, the following data should be filled out for each employee of the specified unit:
- information about the employee, including the personnel number (information can be obtained from the personal T-2 card);
- salary or tariff rate according to the staffing table;
- time worked by the employee for a month, information is copied from the time sheet;
- the number of working days for the employee on weekends and holidays, such work is paid twice as much as work on ordinary days;
- payment for days worked;
- accruals for days of business trips;
- hospital benefits;
- other income accrued to the employee for the billing period;
- column 12 summarizes the data on all charges and displays the total accrued amount;
- deductions from wages, this may be income tax, alimony, according to expense reports, compensation for damage, other deductions on writ of execution;
- column 15 displays the total amount of deductions for the billing period, deductible from the accrued amount of wages;
- the debt is also indicated for the organization or employee, if there is one for the previous period, this debt will be taken into account when deriving the total amount of wages payable;
- the total salary to be handed over to the employee is entered in gr. 18 table of the payroll T-51.
The completed sample of the payroll is certified by the signature of the accountant who performed the payroll calculation, then on the day set for the payment of salaries, the issue is made on the basis of the payroll.
Form and sample design
Form of the payroll form T-51 - download.
Sample filling in the payroll T-51 - download.
Step-by-step detailed filling of the payroll sheet T-51 - form and sample form in word and excel
To register the process of calculating wages in organizations, an appropriate statement is filled out in form T-51.
The procedure for its design has a number of features that should be known to the specialist responsible for compiling the document.
Based on the T-51 form, the payroll T-53 is filled out.
Why is the uniform form T-51 filled out?
Form T-51 is used to calculate the amount of wages and other cashrelying on the employee as payment for his work.
In the payroll is displayed information of the following nature:
- calculationsduring which the employee’s salary was determined, as well as the amount of deductions required;
- exact salary, which ultimately must get an employed citizen.
Payroll statement filled in the reporting month. Based on it, a calculation is made with employees for the hours worked.
Accrual data is transferred to payrolls in cash or to the bank for cashless payments, which are then recorded in the T-53a journal.
What is the difference from the T-49?
There is another unified form of statements - T-49.
By application form T-49 is considered more universal, since it combines the possibility of not only accrual and calculation of salary, but also its payment to employees.
Each company has the right to independently make a choice about a particular use case for 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 a similar filling order.
The main distinguishing characteristic of the form form T-49 is that it is considered a statement of payment type.
The situation with the T-51 is a bit different. This type of documentation used to calculate wagesTherefore, it is considered calculated.
For payroll you should fill out another statement - billing. In this case, such is the T-53 form.
How to fill in during payroll?
The form of the payroll T-51 consists of 2 sheets.
The first one is the title. It displays information about the organization.
Among such the following characteristics should be highlighted:
- full name of the company;
- name of the structural unit;
- details - TIN, OKPO, OKUD;
- document's name;
- date of completion;
- assigned serial number of the statement;
- scope of the billing period.
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 the case of erroneous data, the document may be invalidated.
The second sheet of the payroll sheet presents a table for payroll.
It alternately displays information about each employee whose salary is calculated by this document.
The initials of employees should be listed in alphabetical order.
In the table of the form T-51 for calculating the salary of 18 columns.
They indicate information of this nature:
- The serial number of the employee.
- The employee’s personnel number indicated on his personal card.
- Position held.
- The rate or fixed salary rate established in accordance with the work rate (depending on the wage system).
- The total number of hours or days worked (taking into account the information specified in the timesheet).
- Time worked during weekends or calendar holidays.
- The main amount earned.
- The amount of bonus payments.
- The remaining 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.
- Holdings of another type - alimony, etc.
- The total amount of the previous 2 columns.
- Organization debt outstanding during previous billing periods.
- Debt employee.
- The total amount of wages that must be paid to the employee.
In the absence of data, for example - the employee has no debt to the employer, a dash is placed in paragraph 17 of the statement. This rule applies to all columns.
What date do you write?
Each employer should reflect in the internal type documentation information on the day the salary is transferred to the employees account. To do this, it is advisable to use a collective agreement. The date of issue of the indicated sum of money in each case is different.
The procedure for filling out the T-51 form is specified in the Regulation of the State Statistics Committee. In accordance with the established rules, as the date of preparation of the document it is necessary to indicate the day of transfer of wages. Invalid values \u200b\u200bare not allowed.
Who is signing?
An obligatory step in drawing up a payroll is the process of affixing signatures to responsible persons.
In this case, the specialist who is involved in filling out the documentation acts as such - accounting officer.
After drawing up a standardized form T-51, he leaves his signature in it.
It is important to consider - the head of the payroll statement does not sign. This is due to the fact that the document has a settlement, not a payment nature.
For its registration in large organizations, a specific employee is allocated.
Download a free form and sample fill in excel
Download form form T-51 - excel.
Download form T-51 - word.
Filling example payroll when issuing salaries - excel.
This is how the filled sample looks like:
Shelf life
The payroll statement refers to the primary type of documentation.
In accordance with the legislation of the Russian Federation, papers of this nature should be kept in the archives of the company for 5 years.
The rule is relevant provided that an audit is carried out during this period.
If the organization does not have documents that display personal accounts of employees, the storage period of the T-51 form is increased to 75 years.
conclusions
The unified form of the payroll of the specified type is applied if the salary is received on the employee's bank card. The document displays the procedure for calculating the amount that should be transferred to the employee as payment for his labor.
Paper is handled by an accountant whose responsibility is to fill out relevant documentation of an internal nature.
Payslip. Form T-51. Filling Rules
Sample filling in the payroll. T-51 form
View a sample payroll in the form T-51: page 1, page 2, page 3
Salary sheet. T-51 form
View the payroll sheet 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 transport of goods
- Goods Accounting Documents
- CCM and CCP Documents
- Job descriptions
- Business letters
- Materials Accounting Documents
- Forms and forms of power of attorney
The form of the payroll is unified, has the form T-51. Form T-51 is the primary accounting document.
If necessary, in order to issue the amount indicated in the payroll T-51 in cash t-53 payroll.
In the event that salaries are issued to employees in cash through the cashier's office, a form is used payroll in the form of T-49.
According to the legislation, each enterprise itself determines what type of statements it should use.
Rules for filling out the payroll in the form T-51
The calculation sheet is filled out by an accounting officer in one copy using the time sheet (form T-13), staffing list, sick leave, vacation application and other documents necessary for payroll.
The payroll sheet T-51 consists of the title and tabular parts.
- name of organization, its code according to OKPO, structural unit, if payments occur in it;
- statement number and date of its compilation;
- reporting period for which money is accrued;
The table indicates:
- serial number of the record, personnel number of the employee, if assigned;
- Name of employee, his position;
- the tariff rate (salary) of the employee;
- the number of days worked during the reporting period (work, days off and holidays);
- the amounts accrued to each employee for the current month for different types of payments (types of payments are prescribed by the accountant);
- amounts withheld (or offset) from the employee's salary;
- debts of the organization to the employee or employee to the organization;
- final amounts payable;
Under the tabular part is indicated the position and name of the person who filled out the statement, certified by his signature.
Together with the payroll, the amount to be transferred is drawn up account cash warrant (form KO-2)
The program for retail stores, wholesalers, online stores and services.
- Trade and warehouse accounting
- Integration with fiscal registrars
- CRM, orders and transactions
- Printing primary documents
- Bank and cash desk, mutual settlements
- Integration with online stores
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- IP Telephony Integration
- Email and SMS mailing
- KUDIR, tax return (STS)
The article was written on the materials of the sites: buhland.ru, buhproffi.ru, blandoc.ru, azbukaprav.com, www.business.ru.
To pay wages, each organization is obliged to form a statement of wages. This is the main document of the accountant on the accounting of 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 are deductions from salaries and accruals on them.
The issuance of earnings must be carefully documented in accordance with the requirements of the legislation of the Russian Federation. Any revision committee should easily check the turnover of the organization’s funds, the procedure for settlements with employees.
Highlights
According to Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to adhere to a certain order and terms for the payment of salaries, preparation and filling in the relevant papers.
Information and Definitions
The procedure for issuing money should be documented. The company form special statements. Their forms are approved by law.
They are of three types:
- settlement;
- billing
- settlement and payment.
The use of one form or another depends on some nuances.
Authorized employees issuing salaries should first of all study the following issues in detail:
- definitions;
- purpose of the document;
- existing regulations.
It is unacceptable to violate applicable standards. This can lead to problems with labor inspection.
For an easier study of the legal framework regarding the filling in of CSCs and other documents, you need to know the appropriate terminology.
The basic concepts include the following:
Wage | This is the amount that the employer must give employees for the performance of their duties. Its size is regulated by an employment agreement and legislation. It cannot be lower than the minimum wage. Now in Russia it is 7500 p., And from the first of July 2019 it will increase by another 300 p. |
Withdrawal slip | This is a document that is filled in when paying salaries through the cashier. It is issued for each employee separately. |
Payroll T-53 | Reflects the actual salary received by staff. It is drawn up for a group of workers (workshop, division, etc.) or the enterprise as a whole. |
Settlement sheet T-51 | Reflects the calculation of earnings for all employees of the organization. |
Settlement and payroll T-49 | It is used to issue a salary, and also contains information about how it was calculated: salary, number of working days, accruals, deductions. This document combines the T-51 and T-53 forms. |
The procedure for drawing up papers for calculating and issuing salaries is reflected in Resolution of the State Statistics Committee No. 1 of 05/05/04. From this regulatory document, you can download a free form sheet. Discrepancies with the forms approved in the Resolution are not allowed.
![](https://i1.wp.com/buhuchetpro.ru/wp-content/uploads/2017/03/%D1%82-49.jpg)
Existing forms
The payroll sheet reflects all accruals to employees. This accounting document may consist of one part or several if employees are divided into structural divisions of the company.
The statement reflects the exact estimates for each worker. The data from it are used in the preparation of financial statements.
Payment and settlement form (T-49) includes 23 columns. They contain the necessary information for a conclusion. It consists of two sections. Basically, the name of the organization (unit), the total amount of the document, the signature of the chief accountant and director are indicated.
The table part contains the columns:
- number in order;
- personnel number of the employee;
- position;
- rate (salary);
- time worked;
- accruals and deductions;
- amount to issue or overpayment;
- surname, painting in receipt.
Vedomosti T-49 and T-53 are signed by an accountant and manager, and T-51 is only a contractor. To account for wages in small enterprises using a sheet of form B-8. The document indicates accruals, deductions, the amount to be issued. Columns reflecting the receipt of money are also provided for it.
![](https://i2.wp.com/buhuchetpro.ru/wp-content/uploads/2017/03/%D1%82-51.jpg)
Purpose of the form
Salary statements are required for the following purposes:
- systematization of information on salary payments;
- confirmation of targeted spending of money;
- simplifying tax audits;
- inspections by labor inspection.
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 is formed. Settlement sheet demonstrates all accrued and withheld amounts.
In addition to the calculation, the fact of receiving a salary in the hands in the form of an employee’s signature should be recorded. This function is assigned to the payroll. With its help, the fact of earning earnings by each specific worker is reflected.
Settlement and payroll combines both of the above functions: accrual and receipt of funds.
Now payroll is used very rarely. This is due to the fact that salaries are mainly transferred to plastic cards by bank transfer. Payments to individual employees, for example, those who did not apply for a card, are made with the help of cash accounts.
Another reason for refusing to use the T-53 form is that by signing in front of his surname, the employee sees the amounts of other employees reflected in the document. This violates the confidentiality of salary data and often leads to conflicts.
![](https://i0.wp.com/buhuchetpro.ru/wp-content/uploads/2017/03/%D1%82-53.jpg)
Paperwork
The payroll is completed in three stages:
Cover design | The name of the organization, the serial number of the document according to the journal, the date of completion, the total amount of funds to issue, reporting period is indicated. 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 Design | The table is provided for the breakdown of 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 paid. The table is expanded to reflect in as much detail as possible what labor income that the employee will receive is made up of. In the payroll, the table is adjusted so as to reflect the fact of receiving a salary and accompanying information. For this, columns for signatures and notes are intended. The latter shall indicate an identity document that is presented upon receipt of money or a power of attorney, if the earnings have been issued to the employee's agent. If the salary is issued to personnel on the payroll, then in addition each employee needs to prepare a pay slip. In it, a person can see:
Settlement and payment version of the statement combines the two above, that is, reflects the calculation procedure and the fact of payment. |
Filling in the empty fields after the withdrawal of money |
|
Payroll Requirements
The payroll can be compiled by hand or in electronic form, for example, in the salary program 1C ZUP.
The following details must be present in the document:
- signatures of officials;
- total amount;
- payout period;
- document number and date;
- name of organization (IP).
When filling out the form, the accountant takes summary data from the time sheet and personnel orders. Vedomosti consists of at least two sheets: a title page (contains details) and a table sheet (includes data for calculating payments). If necessary, you can add pages to the document.
Salary should be issued within five working days, starting from the day it is received from the account (Clause 6.5 of the Central Bank's Instructions of March 11, 2014 No. 3210-U). The statement is compiled if the organization employs more than three people, otherwise fill out an expense order.
The head of the organization and the chief accountant are responsible for the correct accruals and deductions. If the sheet does not have their signatures, then they cannot be accepted for execution.
The cashier is responsible for receiving, accounting, issuing, safekeeping and storing money. An example of filling out a statement can be found on the Internet.
Responsibility for maintaining
The compilation of the statement refers to the responsibilities of the bookkeeper. He is responsible for the accuracy of the data in the document and the correctness of its design. The contractor must sign the statement on the eve of the issuance of money on it and before approval by its leader.
After making all payments and summing up the statements, the accountant again signs the fully completed and paid document. Next, the form is filed and put away for storage.
The statements relate to strict reporting securities and are subject to verification. It is necessary to ensure their proper registration and storage. For this, an accounting policy is developed and approved annually in the organization. It should provide for the development and maintenance of a register of statements of form T-53a. It opens for a year.
The journal records all the statements generated and paid during the year. Their numbers and dates of registration are indicated. Then the settlement documents are filed and deposited. They need to be protected for five years.
Correction, storage and closure
Ideally, nothing should be fixed in the payroll statements. Strikethroughs look ugly and cause some difficulties. However, typos, though unintentional, do occur.
When they appear, you need to do the following:
- gently cross out the wrong number with one straight line;
- write the correct value above or next;
- all persons who signed the document before the time of correction must re-sign;
- indicate the date of adjustment.
The payroll statement must be closed by the deadline shown on the cover page.
If not all employees received 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;
- responsible persons certify the list with their signatures;
- rKO is written out for the issued amount, its number is entered in the corresponding box of the statement;
- the document is sent for storage.
It is necessary to issue and close the statement carefully, since it is often subjected to checks.
Each type of accounting paper has its own shelf life. The statement is kept 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 very clearly reflected in the relevant documents of each organization. For this, the statements approved by the State Statistics Committee are provided. Their design simplifies and unifies the accrual and distribution of funds to employees.
Payroll at the enterprise is carried out using the design of the payroll. For these purposes, a unified form of T-51 is used. This form will allow you to reflect all the accruals and deductions of the employee and to display the total amount of wages to be paid to employees.
At the end of the article, you can download the form of the T-51 form, as well as its completed sample, which can be used as an example.
Knowing what kind of employee’s salary is, what bonuses, allowances and other payments he has, what standard deductions apply to him and what deductions are made, you can easily fill out form T-51, displaying the final amount for payment.
Salary is paid based on payroll T-53 ().
The organization also has the right to use the payroll prepared by. This statement includes two operations - payroll and payroll.
Let's go back to the payroll T-51, how to fill it?
Sample filling in the payroll T-51
The form consists of two sheets: a title and a main one, containing a table for reflecting data on employees and their accruals.
The title page must indicate the name of the organization and unit, if payroll is made in relation to the personnel of a particular structural unit, department.
The form of the payroll sheet is assigned a unique number (usually serial from the beginning of the year) and the filling date is set. It is also necessary to indicate for which time period wages are considered (usually a calendar month).
The second and third sheet of the sheet contains a table for the reflections of all the necessary data for the calculation. The table has 18 columns, the number of which, if necessary, can be increased.
The data for filling out the form of the payroll sheet is taken from the employee’s personal card, as well as the time sheet.
For each employee, you need to fill out a separate row in the table. Columns 2-4 indicate data on the personnel number, name and position of the employee.
Section 5 contains the tariff rate or salary of the employee.
Gr.6-7 are filled on the basis of the data sheet, which reflects all the attendance and non-appearance of employees at the workplace. In column 6, the total number of worked days or hours for the calculation period is entered, in column 7 - the number of worked holidays and weekends. This splitting is done due to the fact that the latter are paid in a larger amount.
All charges are reflected in columns 8-12 of the T-51 form. Depending on what is used here, various bonuses, bonuses, surcharges, etc. may be indicated. All social and material payments are also made here. In gr. 12 shows the total amount of charges.
Salary is a remuneration for workers for labor in a particular organization. In order to find out the amount and register the payment data, it is necessary to carry out the calculation procedure.
General information
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The first document in this procedure is a time sheet, and the payroll sheet becomes the final document.
The latter paper has a structured form, which is registered at the legislative level. It can be drawn up both for the staff of the entire company, and for people working in the same department.
The legislative framework
Forms of payroll 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 sheet
Among other functions, the payroll is a base that allows you to accurately determine the income tax for each of the employees.
In addition, amounts that will be deducted from wages in favor of extrabudgetary funds are also included in the paper.
To issue
The payroll is intended to simplify the calculation of the wages of each of the employees of the organization, so it can not be used for payments.
In order to give money to the employee, on the basis of the statement, the accountant must write out one of the papers: a cash warrant for payment or a payroll.
Document Purpose
The payroll statement is a document of accounting nature, which indicates 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 draw up payroll for company employees.
The statement can be used both for payments to the current account, and when issuing money through the cashier. It all depends on the specific type of document.
The form
As mentioned above, there are several documents for calculating the salaries of employees.
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. The statement in this form is a document according to which they accrue and also pay salaries. 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 amount that must be paid to employees or employees. A distinctive feature is that this document does not have a column in which the working hours are entered.
- T-51 or calculated. It can be attributed to the 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 salary sheet:
In order to prevent mistakes, you can use the fill pattern on the example of the most popular form of T-51.
Sample fill
In order not to make a mistake in filling out the sheet on the form T-51, this procedure should be carried out according to a small plan.
The document consists of two sheets, one of which is a 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:
- In the upper part you need to indicate the name of the company, as well as enter the OKPO code. If the document is filled out for a specific branch, then you must also specify the name of the unit.
- After you need to specify the document number from the beginning of the year, and also set the date for completion.
- In the field with the reporting period, you must specify the month for which payment will be made.
Now you can proceed to filling out 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 employee, you must specify the personnel number that was assigned when applying for a job.
- The third column indicates the name of the employee, and the fourth indicates the position.
- The salary and the number of days worked are indicated below. The last column is divided into two columns, which are responsible for work shifts on workdays and weekends. Such a separation is necessary for the convenience of calculation, since exit outside working hours is paid higher.
- After filling in, you need to go to the “accrued” column, where in the first column you must enter the amount that is due to the employee based on his salary and the days worked.
- The next three columns are filled if necessary. They include payments such as bonuses, sick leave and other benefits of a social or material nature.
- As soon as the first four columns of the “accrued” column are filled, you can add up the income that is intended for a particular employee. The resulting amounts must be entered in the last column of “everything” related to the indicated chapter.
- Now go to the deductions. This column is divided into three columns. The first includes tax deductions (personal income tax 13%), and the second - other deductions. In the third, it is necessary to indicate the total amount that must be deducted from the salary of an employee.
- At the end, it is necessary to 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 column “withheld and deducted”.
Responsible persons
The main person responsible for the safety of the statement is the head of the organization.
Terms of issue
The statements are limited and amount to three days, starting from the moment when the form was filled out.
If in the indicated period to the accounts of employees, then:
- The employee must submit to the cashier an application for the issuance of wages to him.
- After that, he must wait for the next payday.
Money can be received earlier if the organization provides for the days of deposited payments.
Lost Actions
If the statement was lost, then the most convenient option is to restore it. D
One of the types of accounting documentation of any enterprise is a statement on the payment of wages to workers and employees.
Depending on the structure of production, it can be compiled as a whole for all employees of the enterprise, or consist of several parts, for each unit separately.
For its compilation, as an information source, individual payroll statements of each employee or general payroll sheets for the entire staff of employees are taken, which include the actual hours worked, the number of products produced and other indicators.
Forms of payroll statements
In order to avoid confusion, and it was easier to keep records of accounting expenses, the State Statistics Committee of Russia in 2004 (January 5) issued a decree on the creation of a single, unified form of payroll statements. This is the T-53 form.
Statement T-53, filled out on this form, contains information only about the amount that the employee should receive in his hands.
The full payroll mechanism, including the accrued amount, withholding income tax 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 intended for the simultaneous calculation and payment of wages. When using it, there is no need to compile settlement (T 51) and payment (T 53) statements.
Upon payment of wages by transfer to a bank credit card, only T 51 payroll and a general payment order for the full amount of the salary are drawn up.
These documents are transferred to the bank, whose employees themselves transfer money to the card to each employee.
If the salary is transferred to the bank accounts of employees, a payment order is issued for each of them, which are also transmitted to the bank along with the payroll.
The payroll statement is not duplicated.
This should be the only copy with a serial number under which it is recorded in a special register register (form T-53a).
A logbook is launched every year a new one. Shelf life - 5 years.
Before starting cash payments, cash and debit cash warrants are issued, which indicate the full amount intended for payment of salaries. They are numbered and date stamped on them.
What the payroll contains
The sheet for the issuance of wages, of the established form, consists of the following parts:
Title page.
It includes:
- company name
- payroll period
- surname and initials of the head of the enterprise, which gives permission to pay salaries
- surname and initials of the accountant responsible for the correctness of payments.
- Next is a table that includes the following columns:
- No. p.p .;
- the number of timesheets or personal cards of each employee;
- surname, name, patronymic of the employee, which are recorded 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;
- blank column in which the employee must sign for the amount received;
The column "Notes":
- The cashier records the type of document that was additionally requested when issuing a sum of money, for example, a passport or power of attorney.
- The amount of the full deposited amount and the amount of the full amount intended for payment.
- The number and date of the cash-flow order are put down at the end of the statement.
After all the sums of money have been paid, the cashier sums up and signs the statement.
Who signs the payroll
After compilation, the statement should be checked for compliance with the accruals in the accounting statement.
This is carried out by the chief accountant of the company, which first signs the payment document, thereby confirming the correctness of its preparation.
Then the statement must be signed by the head of the enterprise, giving permission to pay cash.
If the head is on a business trip or on vacation, the payment document is signed by his deputy or another 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 is the payroll statement filled out (form T-53)
Step-by-step instruction
We fill in the title page.
In the upper part we indicate the name of the enterprise (institution). If necessary, indicate the name of the unit (site, 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. Kopeks are indicated in numbers.
On the line just below, an accountant affixes his signature (with a full indication of his surname and position). Below this line is the date the document was compiled.
The date and timing of the issue 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 sheet, according to the given sample:
№ | Personnel Number | Full Name | Amount (RUB) | Signature of 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” it is written “deposited” if the employee for any reason (for example, in case of illness, etc.) did not receive the amount accrued to him, in the time allotted for the payment of wages.
In the column "Note" indicates the type of document that the cashier can request from the recipient of money.
For example, a new employee who comes for a salary for the first time, the cashier has the right to demand to present a passport.
When receiving a salary by another person, in the absence of the 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 blank columns
The sum of money should be inscribed close to the vertical line on the left side.
If the company 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 a sheet consists of.
After all the sums of money have been paid, the cashier sums up.
The amount paid is recorded (rubles in words, kopecks in numbers) in the corresponding line. All outstanding amounts are calculated and entered in the line “Deposited Amount”.
The next line contains the surname and initials of the cashier who made the cash payments. He puts his signature.
On the line a little lower is the number of the account order and the date of its execution.
Then the statement is checked by the accountant and certified in the appropriate line.
At the end of payments, the payroll, receipt and expense 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. At the end of this period they must be returned to the bank.
Simultaneously with the payment of wages, accountants are obliged to issue the employee a pay slip, which includes the following information:
- all charges for the billing period (including bonus);
- all deductions (income tax, pension fund, etc.);
- withheld amounts with justification for this action;
- total amount to receive.
The disadvantage of the payroll in the form of T-53 is that it does not respect confidentiality
All employees see who gets what and how much, including top management salaries.
And this often leads to discontent and conflict situations. To protect against this, a new system of monetary settlements is called for - through bank cards.
Payment of salary to bank cards
When transferring salary payments to bank credit cards, a payroll in the form of T 51 on electronic media is filled out. At the same time, all necessary details must be indicated in it:
- the position of each employee;
- its 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).
The help “Import / export of operations on personal accounts of employees” can be of good help, which can be found on the processing page, in the lower right part, under the symbol “?”.