Settlement statements of payroll t 51. How to draw up a payroll statement: expert advice
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 payment is made on the basis of the T-53 payroll (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 division, if the payroll is carried out in relation to the personnel of a specific 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 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 amount 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. IN 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, draw up primary documents for payroll, including the 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.
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 rewritten, in column 3 - the surname and initials, in column 4 the position in which he works is affixed.
IN 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 issue of the specified sum of money is different in each case.
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?
An obligatory stage in the preparation of the payroll is the process of affixing signatures 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.
conclusions
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, leave application and other documents necessary for payroll.
The payroll sheet T-51 consists of a title and tabular parts.
- name of the organization, its code according to OKPO, structural subdivision if payments occur 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)
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The payroll form T-51 is a document, one of the important registers accounting used to calculate and pay wages to employees of the enterprise. Similarly, for the calculation and payment of wages to employees of the organization, some other types can be used. accounting documents: payroll T-49 or payroll T-53.
On the basis of the payroll in the T-51 form, regular payments of wages to employees are made Russian organizations. For workers who receive their wages on plastic card bank, only the payroll T-51 is compiled, payroll and payroll for such employees are not required.
When compiling the payroll in the established form T-49, the payroll and payroll in the forms T-51 and T-53, respectively, on the contrary, are not compiled.
How to fill out the payroll form correctly
How is the payroll form T-51 compiled? There are recommendations established by accounting rules for filling out this document.
The payroll form T-51 is compiled in a single copy, this is done by an accounting employee. The document is filled out as follows:
1. In the "Accrued" column, the amounts for all types of payments from the salary fund, other employee income in the form of material and social benefits and benefits to be included in the tax base and paid at the expense of the profit of the enterprise, as well as the amount of deduction is prescribed and the total amount due to be paid to the employee is determined.
2. On the title (first) page of the settlement and payroll and payroll (documents in the forms T-49 and T-53), the total amount to be paid is indicated. The very same permission for the corresponding payment must be signed by the management of the enterprise or other persons authorized to do so. At the end of the statement, the amounts of deposited and paid wages are prescribed.
3. In the settlement and payroll and payroll (documents on forms T-49, T-53), at the end of the payment period (according to the new rules, this period is five working days), opposite the name of each employee who has not received a salary, the mark "deposited" is put down . If necessary, the notes indicate the number of the document.
4. At the end of the payroll (form T-53), after the final entry, a final line is drawn to enter into it a single total amount of the payroll. For the specified amount, an expense cash warrant of the form KO-2 must be drawn up. The date and number of the document must be entered in the payroll on its last page.
5. In the payroll, if it is compiled on machine information media, the composition and location of the details are determined by the information processing technology. In this case, the form of the document must contain all the necessary details of the unified form.
6. Payroll calculations for employees of the organization are made on the basis of data obtained from primary documents for accounting for hours worked, output and salary, which falls on the physical indicator of the working volume with a direct indication of the value of this indicator. Various time periods can serve as a physical indicator: an hour, a shift, a day.
7. For bonus payments to individual employees and other one-time payments, a document of the form KO-2 (expenditure cash order) is used.
8. All columns and fields of the statement must be filled in. In the absence of information in the desired column or line, a dash is put.
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The organization's payroll process
Regardless of how the employee of the company receives his funds, whether it is a cash payment or a transfer to a card. In any case, all his working days will be taken into account in special statements, in which all the working hours of a single employee will be marked in black and white. This document is called a spreadsheet. According to this statement, in the future, the payroll is filled out, which ultimately determines where to transfer the earned funds.
The payroll is compiled in a strictly prescribed form and is made on the basis of pay sheets for each employee of the company. Currently, the law approved 3 forms of statements:
- Settlement sheet T51
- Payroll T49
- Well, payroll T53
Let's look at each form in turn.
T51 considered to be the original document. It is usually used to transfer wages to the specified settlement accounts of employees. This document requires only the indication of the current account itself and the transfer of the last name and transfer amount data to a special cash order for transfer.
The advantage of this form is that the accounting department no longer needs to keep additional statements if wages are accrued by transfer to a current account. That is why most organizations seek to issue bank cards to their employees.
T53 used in extreme cases. Often this form is chosen if it is necessary to include the labor of hired workers. In this case, only the last name and the real amount of wages are entered in the document, without indicating hours of work.
T49 is a kind of hybrid of the first two forms. Often it is used in organizations where wages are paid in cash.
How payroll is issued according to the statement
The payroll is something like a form with the names of several employees. The procedure for issuing funds usually occurs as follows:
- The head is brought the original statement. He gets acquainted with it and, in the absence of comments, puts his signature.
- The employee enters the settlement department and signs the receipt of funds in the amount indicated on the form.
- After that, the cashier can give him a salary.
If an employee for some reason cannot come to salary, the cashier sets aside the amount indicated in the statement until it appears.
This form of wages is inconvenient for several reasons:
- Human factor. We need constant monitoring and personal presence of each employee. The situation becomes more complicated if there are many such employees in the organization.
- Awareness of the accruals of all employees. In the case of a cashless payment, only the person responsible for the calculations knows about the amount of salary, but in the case of issuing money on hand, each employee will see the amounts of other employees and compare with his own. In some cases, this acts negatively, not only psychologically, but also physically demoralizing the employee himself.
Rules for compiling payrolls
The payroll is an extremely important document, which means that it also has its own rules that you should not deviate from. Most of them, of course, are related to incorrect filling and ways to eliminate them:
- If you provided incorrect information, made a mistake with the signature line, or mixed up the amount, false data is crossed out with one horizontal line.
- The correct value is indicated above this line.
- Next to the correct version, it is written: “Believe corrected” and the signature of the responsible persons is put with the date of correction.
- In case of theft, damage or loss of payment documents, it is necessary to print a similar statement and fill it out again. If this is not possible, due to the absence of some employees due to dismissal, then a duplicate is written on a new sheet, and a dash is put in the empty lines or the reason for the lack of data is indicated.
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Each employee, working in a private company or at an enterprise, receives a salary, an accountant controls the completion of the payroll sheet, this is the main document for accounting for the money spent on wages.
Types of documentation
Payroll is a type of accounting documents that reflects the accrual of wages for employees and workers. It consists of either one part, where the accruals of all employees of the company are made. And also the payroll can consist of several parts for divisions or industries in a given company.The accountant, for accurate charges, uses detailed information for each employee. The information contains all calculations of the time worked by the employee. For the correct calculation of accruals, there are:
Payroll No. T-53
Payroll T-51
Each form of the statement is approved by the statistics committee and the State legislation of this state.
Payroll No. T-49
This payroll is primary document accounting for labor and its payment. It is used to calculate and pay wages to workers. It contains 23 columns, where all payroll calculations and the final amount are indicated in detail. If you fill out the statement No. T-49, then others are no longer required settlement documents. This document contains all accruals, deductions, with the help of which the final result is displayed.Payroll T-51
This statement is kept in a single copy and filled in by an accountant. It contains all the information on payroll. Based on Payroll No. T-51, regular payments are made and, most importantly, employees who receive wages on debit card bank, only form T-51 is calculated, they do not need payroll and payroll statements. Simply put, this form is used for cashless payments, where no money is transferred to the hands.Payroll No. T-53
This payroll is based on Form T-51. It is used when issuing wages against signature to employees of the organization. This document can be seen in the accountant's office or at the cash desk, where you receive your salary. The document contains a list of company employees, full name and the exact amount received.
Statement for the issuance of wages in the turnover of documentation
The accountant, when crediting salaries, uses various sources for the time worked by each of the employees: the time sheet of exits and visits, the employee's personal account, sick leave, information about hours worked, information about the implementation of the plan, about vacations, other registration data, information about advances and other data on wages from the last month.Each employee, upon receipt of wages in the statement, signs for its receipt. If an employee cannot receive a salary on time, a mark is put in the deposit sheet, and he will be able to receive the entire amount within 5 days. The sheet is closed as soon as each of the employees has received their wages.
Information about unpaid (deposited) amounts is recorded in the column for depositing. The cashier puts down the cash register number, date and signs.
Depending on the number of employees, salaries are issued according to a cash order or according to a statement:
According to the statement - if there are more than three employees in the enterprise;
by cash order - if the organization has no more than 2-3 employees.
It is needed in order to withdraw the company's money from the bank account. The order specifies the purposes for which the funds will be spent. If the organization pays an advance, then in the “Goals” section of the cash order, “Advance payment” is put, when issued at the end of the month - “Salary” or “final payment”.
If the advance payment is not paid at the enterprise, the payment of wages occurs according to the final calculation in the first and second half of each month. cash warrant, as a rule, is issued twice a month for each employee.
Storage and accounting
Like others cash documents, the payroll for 5 years is saved in the accounting department, if during this time their reporting check is carried out. If there is no such check, and there is no other accounting for the funds of employees, then the payroll for wages is saved for 75 years.Salary accounting is carried out according to the statement of labor - form No. B-8. This statement contains information on the payment of wages to workers who are both contracted and employed. It indicates: surcharges, allowances, deductions, bonuses and other payments that are provided for by the Labor Code.
If from the date of payment, after three days, the employee has not received a salary, then this amount in the payroll sheet is entered in the deposit column and transferred to the next month's sheet. Today, accounting does not have to be kept manually; there are various computer programs (software) that automate this process.
Registration
A statement is a document that is used in calculating the salaries of employees, enrollments and deductions from salaries. The document can be drawn up by an accountant, chief accountant or accountant. The document is signed only by the person who compiled this document. Before paying salaries, the head must sign the payroll.filling
On the title (first) page it is written: the name of the institution or enterprise, the organization code, the number and date of the statement. The tabular part consists of: full name, serial number, personnel number and position of the employee, the number of hours worked by him, the amount payable, the amount withheld from the employee (vacation on application, tax, debt).Payroll No. T-49
This form of primary information processing. It contains payroll information. Compiled on the day of payroll once. The form indicates the data contained in Form No. T-53: employee salary, payroll period, number of hours worked, social benefits, number of additional charges, amount owed, record of receipt.Form No. T-51
This document contains detailed information on deductions and deductions from the employee's salary (vacation at his own expense, income tax, etc.). The payroll sheet consists of a table that includes 18 columns of detailed data on deductions: full name of the employee, position of the employee and personnel number, serial number, salary or rate, amount of time worked in hours, hours worked on weekends or on holidays, information on material and social additions, accruals of time wages, amount of tax withheld, other deductions (advance payments at the request of the worker, alimony, union dues), the total number of accruals. And also the form indicates the debts of the enterprise to the employee, the debts of the employee to the organization, the total amount paid.If an employee receives wages on a bank card, the accountant fills out only the T-51 form and an instruction to pay the entire salary. All documents are transferred to the bank, where bank employees make deductions to the individual card of the employee of the enterprise.
Form No. T-53
This document is filled out when paying salaries. It indicates the total amount of wages issued to an employee of the organization. If the company has few employees (up to five people), you can use the cash register, and if there are more employees, you need to fill out a payroll based on the T-51 form.
Payroll sheet No. T-53 has the following information: on the title page, the name of the enterprise, the full amount of payments, the OKPO code, the signature and full name of the manager or accountant, the full name of the employee (without initials), the serial number of the sheet, the position of the employee, the amount to be issued, the column deposit, number and signature confirming the identity of the recipient.
The amount handed out to the recipient is recorded first in words, and then in numbers. The entry is made with a capital letter and from the beginning of the line. After the signature of the head of the organization, money is issued. The chief accountant (deputy) puts his signature in the statement after the funds have been issued, while checking the correctness of filling out the document. has one instance and is not duplicated.
Responsible persons
head of the institution and Chief Accountant- are responsible for the calculation of wages, as well as deductions from it. If there is no mark of the chief accountant on the settlement documentation, they cannot be accepted for execution. The cashier of the enterprise is engaged in the reception, storage, issuance and accounting of funds. If the organization is small and the number of employees is not large, then the accountant performs the duties of a cashier. If the chief accountant is absent due to vacation or illness, his duties are performed by the deputy. If it is not there, another employee appointed by order of the head of the organization. The enterprise does not have the right to delay the payment of wages, since in this case the law provides for criminal, administrative and material liability.Payroll payment
In the right place at the allotted time, wages are paid according to the statement. It can be in the accountant's office or the cash register. The worker, receiving wages, is obliged to recalculate it and sign the receipt in the required place.Payroll on salary is drawn up by an accountant or cashier before the expiration of its validity. If the employee could not receive the money on time, the word “deposited” is written opposite his last name. All unpaid amounts are added to total amount and in the statement is written on the last sheet, the cashier must sign under it.
At the end of all actions and calculation of all amounts (deposited and issued), the accountant or cashier for the issued amount signs withdrawal slip. The statement indicates and records the expense number. Then the statement is transferred to the chief accountant, he checks the accuracy of the compilation and filling and signs the document.
Filling out the payroll is a responsible job that requires a lot of attention. All statements in a special journal are recorded. The journal needs to be updated annually, that is, a new registration journal is started at the beginning of a new year, and the old one is sent to the archive for storage.