Unified form t 53 payroll. Payroll - form and example of filling out
The payroll is used in the company to issue wages to employees. This is a unified form No. T-53. It reflects the amount of cash issuance in the hands of employees, already taking into account all deductions. Payroll refers to cash documents. Of course, it is possible to issue wages according to, if we assume that there is one employee at the enterprise. If there are many employees, then it is more expedient to keep a payroll. This will significantly reduce paperwork. In addition, wages according to the payroll can be paid within three days, and according to the expenditure cash warrant - only during the day.
Of course, each document has its drawbacks. Payroll is no exception. Its main drawback is the lack of confidentiality, since each employee must sign it, and he can see the earnings of his department employees.
Filling out the payroll in the form of t-53.
On the title page, the name of the organization or individual entrepreneur is filled in, as well as the name of its structural unit.
On the right in the plate, the OKPO code from the statistics help is filled in.
In the column “Corresponding account”, “debit 70” is always indicated.
Then we put down the validity period of the statement. Usually it is three days from the date of signing the statement. And also fill in the amount according to the statement in words and numbers, starting with a capital letter from the beginning of the line.
In the column "Document number" we write down the serial number of the statement, starting from the beginning of the year.
In the "Date of compilation" we indicate the date of compilation of the statement (it must be no later than the date of the signature of the chief accountant and the time of payment of money).
The statement is certified by the signatures of the head and chief accountant. In practice, the statement is first signed by the director - this is permission for the cashier to issue money, and only then the money is issued to employees. The chief accountant already signs the statement after the issuance of money and checks the correctness of the statement.
Fill out the tabular section on the back of the form. If there are many employees in the enterprise, then there may be several additional pages in the statement. The total number of sheets is indicated in figures on the line "Number of sheets".
In column 1 of page 2, the employee's serial number is written.
Column 2 is filled in on the basis of the employee's personal card - his personnel number is indicated. In column 3, the full name is filled in. worker. It is better to fill in the name and patronymic completely in order to avoid confusion that may arise if relatives or namesakes work at the enterprise.
In column 4, fill in the amount to be handed over to each employee with numbers. The amount is written first column, not in the middle. The last line summarizes the total amount of payments on the statement.
After filling out the payroll, it is transferred to the cashier for verification. The cashier checks the correctness of registration and the presence of signatures. If there are errors in the payroll, it is rewritten by the accounting department. If the payroll is correct, the cashier starts issuing wages based on the payroll.
Before issuing money, each employee signs opposite his last name in column 5. In column 6, the necessary documents for cash settlements are filled out. A power of attorney, an application for issuing money, a passport, etc. can be indicated here. If there are no supporting documents, the column is crossed out.
Upon the expiration of the terms for the issuance of money established in the statement, the cashier draws up the payroll to the end. If the employee indicated in the statement did not receive money, opposite his last name in column 5, “Deposited” is indicated. The cashier counts all the deposited amounts and on the last sheet indicates the total and deposited amounts in numbers and in words. Under these amounts, the cashier puts his signature. Then he writes out an expenditure cash warrant for the amount of money actually issued and its number is indicated in the payroll. Then the statement is submitted to the accounting department and certified by the chief accountant.
You can download the payroll form in the T-53 form.
Payrolls must be registered in the payroll register (unified form No. T-53a). This magazine is started from the beginning of each year. Its shelf life is five years. There is nothing difficult when filling out the journal. The journal is maintained by an accounting officer (click on the picture).
According to this sample, print all pages of the magazine in the form No. T-53a. You can download the T-53a form.
Payment of wages can also be made through an expense cash warrant. See filling examples.
Read all about cash transactions
free book
Rather go on vacation!
In order to get a free book, enter the data in the form below and click the "Get the book" button.
The company during the implementation of its economic activities, in accordance with the labor agreements concluded with employees, must pay monetary remuneration for their work. She can do this in cash and non-cash way. Several documents can be used to process the issuance of salaries, including a payroll.
According to the legislation, employers under labor contracts must pay salaries twice a month. These terms are determined by the internal regulatory act of the enterprise, and they must be strictly observed.
If the issuance is carried out to a sufficiently large number of employees through the cash desk, it is advisable to use the payroll, for which the State Statistics Service provides for the T-53 form. It is issued by an accountant-calculator after the payroll for the past month has been calculated or within the time limits established by the company as the period for issuing an advance. The basis for filling out this document is the payroll.
In accordance with the accounting policy, the company has the right, instead of these two forms, to use a document such as a settlement payroll form 49. This is often used in small businesses in order to optimize workflow. The main difference between the payroll and the fact that it is intended only for the payment of money. The calculation of wages, as well as the amount of deductions, is made in another document ().
The payroll form is provided in all special accounting programs, in which it is filled out automatically. It is also allowed to use printed forms that are filled out manually. After the creation of the document, it is transferred to the cash desk of the company and within the established time limits the officials issue cash, and the employees, having received it, sign the statements.
For the total salary issued, the cashier or accountant writes out cash registers. The cashier sums up the salary not received by the employees in time in the document when closing the statement and sends it to the bank marked “Deposited”. This means that this money is reserved on the current account and cannot be spent by the company for other purposes.
In large enterprises, the payroll may consist of several sheets. Recently, with the development of salary projects in banks, this document has become irrelevant.
A sample of filling out a payroll in the form of T-53
Front side
The upper part of the form contains the name of the company, the OKPO registration code in the statistics, as well as the name of the department, if there is a significant organizational structure. Under the codes, you must indicate the corresponding account.
Next, the established deadlines for the issuance of wages at the enterprise are recorded, during which it will be paid. Basically, these are three consecutive days. The next line indicates the total amount of money to be issued both in words and in numbers.
Then the payroll is endorsed by the director and chief accountant with a breakdown of their positions and full name.
Below, next to the name of the form, the number of the document in order and the date of its issue are put down. Then the columns record the start and end dates of the period for which the payment of wages is made.
Back side of the sheet
In the first column it indicates the record number, then the employee's personnel number, and then completely personal data. In the next column, the amount of money that the employee needs to be handed over is entered in numbers. The employee reflects the fact of receiving money with his personal signature in the fifth column. V section "Note" the cashier enters the notes necessary for him, for example, the name and details of the power of attorney when receiving money not personally by the employee.
If the salary was not received on time, the cashier makes a deposit mark in the "Signature" column.
The last line defines the total.
The statement may include several sheets, so their number is indicated below.
The next line contains the details of the issued RKO () - its number and date of issue.
After checking the payroll by the responsible official, he endorses it and puts down the date. Here you need to specify his personal data.
All payments that are made in any organization or firm are processed through the payroll.
The statement is recognized by law as the main accounting document, which reflects:
- overall size proper payments for the current month;
- salary amount for each employee separately.
Settlement and payment document of form No. T-53 applies not only to the payment of wages, but also:
- for payment compensation;
- for payment advances;
- for payment premiums.
Several people work with Form No. T-53:
- accountant, who is involved in the preparation of this document;
- director of an organization or enterprise whose duties include certifying the statement;
- using this document, the cashier is already paying wages to employees.
A statement is compiled monthly in a single copy.
You will never find information on the payroll:
- how wages are calculated and deductions from it;
- how many days and hours worked in the current month each of the employees.
Everyone who works with the payroll should know the rules for its execution and closing.
The procedure for issuing a payroll sheet T-53
The modern payroll form was approved by the government in January 2004. This document was assigned a special code according to the OKUD system 0301011.
The title page of this statement has the following details:
- Name organizations;
- amount in figures and words, what will be paid;
- payment period;
- signature of the head of the organization with the decoding of his last name;
- correspondent account;
- code according to the OKPO system;
- payment number statements;
- date of issue this document;
- period for which payment will be made wages.
If the organization employs a lot of employees, then it becomes necessary to fill out the following pages of the payment document.
Filling in these pages is carried out in a tabular form, where the accountant must indicate:
- serial number;
- employee number according to the table;
- surname, as well as the initials of the employee;
- sum what the employee should receive;
- employee's signature who received the payment;
- column "Notes".
Sample of filling out the payroll T-53
Sample payroll T-53
The duty to fill in the payroll lies with the accountant.
If the organization employs several accountants, then the chief accountant is obliged to approve the amount of wages that must be paid to each employee. It is he who signs this document.
In order to visually consider the statement form, we recommend downloading the unified form of this document and the sample filling on our website for free.
- On the title page of the statement, the accountant needs to:
- put down OKPO code;
- specify debit account 70;
- enter the number of the payment document, registered in the journal No. T-53;
- put down the period during which wages will be paid;
- indicate the date of registration this document.
- On the following pages, the accountant must fill out 4 columns of the table according to the credentials:
- In the fifth column, the employee signs after receiving the salary. This signature is direct evidence that the money was paid to the employee on time.
- The sixth column is provided for recording various kinds of notes.
In this column, the cashier indicates the document on the basis of which he paid the money:
- employee statement;
- the passport;
- notarised power of attorney, which allows other persons to receive a salary instead of an employee.
The need to present a passport or other document exists only in organizations with a large number of employees.
Before paying the due amount of wages, the cashier is obliged to familiarize himself with the passport or other document that the employee presents.
If the organization employs a small number of people, it is not necessary to require a passport when receiving a salary.
- In the "Notes" column the cashier must put a dash.
At the end of the document, after the last entry, the cashier puts down total amount for which salary payments are planned.
Cashiers should also remember that the law allows each employee who signs the statement to get acquainted with the amount of wages that his colleagues will receive.
Correction of errors in the registration of the statement
How to be an accountant or cashier when he made a mistake? Is it possible to draw up a new statement?
The payroll refers to the type of primary documentation in which it is better not to make mistakes.
Concerning the accountant carefully checks the correctness of the filled details and the amount of wages before submitting the document for signature to the chief accountant or head of the organization.
The cashier, starting the payment of salaries, must also make sure that the payroll is drawn up without errors.
In the case when a mistake was nevertheless made, and it is not possible to issue a new statement form, you need to:
- carefully correct the mistake made;
- make a mark next to the correction"Corrected to believe";
- confirm the fact of correction with the signature of the persons who are responsible for approving the payroll.
All wages must be paid to employees within 3 days, which is determined by the bank. After this period, the payroll is closed.
Closing the payroll
As already mentioned, the organization has only a few days to pay all salaries in full. If for some reason not all employees receive salaries, the rest of the money will be deposited.
From the point of view of the law, the delay in the payment of wages is a violation of regulations. Bodies that protect the rights of workers and monitor the work of employers can impose sanctions in case of delayed payment of wages.
When the period allotted for the payment of salaries has passed, the cashier is obliged:
- calculate the amount on which wages were paid;
- write the amount in numbers and in words to payoff;
- deposit each unpaid amount, making the appropriate mark "Deposited";
- calculate the total amount that have been deposited, and indicate this amount in the document in numbers and in words;
- check the correctness of the calculations: the amount of paid salaries indicated on the title side of the statement must correspond to the paid and deposited funds;
- put a personal signature and decrypt it thereby, confirming the fact of payment and deposit;
- issue an order on the form KO-2 for the entire amount of money paid;
- indicate on the last page payroll data from form KO-2;
- return form No. T-53 to the accounting department.
After the cashier has returned the statement to the accounting department, the accountant must:
- check all data payroll;
- enter data from the statement into registers synthetic accounting.
In the case when an organization uses a mechanized version of accounting, it is possible to create its own form for the accounting register. All required details of the document must be saved in the created form.
The main "advantage" of using the payroll is the compact form of the form, which:
- combines all data relating to the payment of wages for the month;
- allows for quick reconciliation of numbers with analytical data.
Each statement is registered in journal No. T-53, where the accountant enters data on the date and number of the payroll. Such a journal is started by accountants every year. Old magazines are handed over to the archive, where they are stored for 5 years.
Payroll T-53 is filled in to reflect the fact that employees of an organization or individual entrepreneur receive wages. Sometimes an expense cash warrant is used instead, but in most cases the T 53 form is used, since it is more convenient and rational. One such statement may include data on the receipt of salaries by several employees.
The calculation itself is made according to the statement of form T-51. Sometimes an accountant can replace these two forms with one - T-49. In this case, the first two are not compiled. There are several features of working with these forms, which will be discussed below.
In what cases is it used?
There are no restrictions on the choice of one form or another. A business owner or accountant can independently determine which document is more convenient for him. The main thing is that the completed statements include all the necessary information about the calculations made and the fact of issuing accrued wages to employees.
Most often, the T-53 payroll form is used in organizations where a large number of people work. It is compiled on the basis of the received and compared data, upon the fact of issuing money.
Read more about when the unified form No. T-51 is applied.
How to fill in correctly?
Form T-53 is a form of at least two sheets. The first of them is the title one, the second or the rest is a list of employees and the amounts to be issued to each of them. Filled in as follows:
- At the top of the title page is Name of the organization. If you have a branch, branch, etc., then this should also be attributed to the bottom under the name. There is an additional line for this in the form.
- Line titled "Corresponding Account" it is necessary to note the account 70, which means calculations with payroll employees.
- The time period indicates the period for which the amount needed for the issuance of wages will be cashed out.
- In the line "Amount" is set total salary paid written in both numbers and cursive.
- The number of the statement is determined in the organization or individual entrepreneur according to which one will be assigned. The date is set to current.
- In the line "Settlement period" is entered that month or period for which the money was issued.
- The statement must be signed by the chief accountant and the head.
- The second sheet is a table with data on the salary issued to each employee: serial number and personnel, full name, amount, signature. Each employee, upon receipt of money, must sign in the column allocated for this. In exceptional cases, it happens that for one reason or another, one of the employees does not receive a salary on the date indicated on the title page. Then, in front of his last name, a note is placed that the allocated amount has been deposited.
- When summing up, when the patch has already been issued, the amount of money received by employees in words is put under the table, as well as the deposited amount - in numbers. Next, the mark “Payment made ...” is made - full name, position. This can be an accountant, boss, cashier - in a word, the one who is responsible for this procedure in an individual entrepreneur or organization.
- Even lower is the “expenditure cash warrant” and its date and number. The order must be the one on which payments were made. The document must be checked in the accounting department and certified by the signature of the accountant.
Changes and closure
It is best to draw up this statement with a final version so that no corrections are made to it in the future. However, if something went wrong, you should do the following:
- correct the shortcomings by carefully crossing them out;
- change the data;
- all persons who signed the statement, must certify corrections and sign them;
- the date of the change is required.
It's even better to just rewrite it all over again, if possible.
The statement is closed on the date indicated on the title page, regardless of whether all salaries have been paid. Peculiarities:
- next to the full name of employees who have not received a salary, a mark is placed - “deposited”;
- below the table, the total disbursed amount and the total deposited amount are indicated;
- the document is signed by the cashier;
- next should be issued cash receipt- in it, the cashier indicates the amount of money issued, and also puts down the number of this order in the statement.
Further, the statement is transferred to the accounting department. Correct and careful filling of the statement is the key to the accuracy of all data and calculations. This can be useful for any verification. Therefore, it should be taken very seriously.
Didn't find an answer to your question? Find out, how to solve your problem - call right now:
Payroll: form + sample filling
We considered in particular filling out the payroll (form No. T-49). In this consultation, we will talk about the payroll (form No. T-53) and show an example of filling it out.
What is the payroll used for?
The payroll is used to reflect the payment of wages to employees of the organization, but only to those who receive a salary in cash, and not on plastic cards.
The payroll is drawn up in one copy in the accounting department and transferred to the cash desk for payment (including advance payment).
The form of the payroll is developed by the organization independently and is fixed in the accounting policy. An organization can also use the payroll form No. T-53, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1. Let's talk about some features of filling out the payroll in the form No. T-53.
On filling out the payroll in the form No. T-53
The title page of the payroll (Form No. T-53) indicates the total amount to be paid.
The permission to pay wages is signed by the head of the organization or a person authorized by him.
In the payroll after the expiration of the payment period, against the names of employees who did not receive wages, in column 5, the mark “Deposited” is made. If necessary, in the "Note" column of form No. T-53, the number of the submitted document is indicated (for example, when receiving a salary by proxy).
At the end of the payroll table for the issuance of salaries, after the last entry, a final line is drawn to put down the total amount of the payroll.
At the end of the statement itself, the amounts of paid and deposited wages are indicated.
For the amount of wages issued, an expenditure cash warrant is drawn up (form No. KO-2), the number and date of which are entered on the last page of the payroll.
Payroll (form): download
Form T-53 "Payroll" is contained in the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. By the form code (T-53), the payroll sheet (form) can be easily found in the legal reference system "ConsultantPlus".
- Refinancing loans Refinancing microfinance loans
- Sample statement of claim for invalidation in terms of the loan agreement Termination of the microloan agreement
- What work experience is needed to get a loan from Sberbank?
- Why did a Sberbank debit card become overdraft How to check a Sberbank debit or overdraft card