Filling in the payroll payroll. Payroll payroll: the nuances of drawing up and a sample
In production, entrepreneurs are faced with the task of clearly maintaining documentation confirming the activities of the organization. So be sure to be an accountant for accrual wages employees use the T-51 form. This is a special form containing certain data and is used only to display the operations and actions of a person for which charges are provided. A completely different form of reporting is intended for salary payments. Consider the requirements for filling out the t-51 payroll form.
The pay sheet should contain information of an intermediate type, its content will be used to design the form t 53 - this is a paper intended for calculating the salary of an employee.
The form of the payroll t-51 is drawn up, in a single copy. A sample of filling should be with every accountant who periodically calculates the salaries of workers. We will consider what the report sheet should display next.
This sheet is presented to the employee for viewing, he must leave his signature on it, as evidence that he is familiar with the information contained in it. According to the results of the paper, the employees will receive a certain amount of wages, which reflects his employment during working hours.
Storage conditions for documentation
Filled out in accordance with all the requirements that apply to him, the pay sheet must be stored in the archive of this organization for a period of at least five years. This sheet also contains information about whether the person received his or her salary. The period provided for the payment of funds based on the results of this statement is five business days. Otherwise, a mark is put in front of the surname of the person who did not receive the payment, confirming this event. This will be evidenced by the mark "deposited". The number of the corresponding sheet may be indicated.
Payslip is a two-piece paper. The first part is the title page, the second part, if you look at the filling pattern, contains a table. The table looks like this: there are 18 columns and the number of rows, which is equal to the number of employees in the enterprise. The last column is the total, which is calculated based on the totals of the other columns. The amount is always indicated in rubles with kopecks.
How is t 51 filled in?
The payroll can be double-sided, or everything is located on one side of the sheet. The first part is the title page of the form.
Details of the first part of the document
If we consider the sample of filling in the second option, then all information about the organization is located at the top of the form. Namely, these are the following characteristics:
- Company name - full or abbreviated;
- Organization identification code - OKPO;
- The structural unit of the enterprise for which the payroll was actually calculated (this information may not be indicated);
- Form serial number (required for reporting);
- Date - when the paper was drawn up;
- Reporting period - the month from the first to the last day for which the calculation was made.
Tabular part
The second part is the payroll calculation, presented in the form of a table. In appearance, paper t 51 is very similar. The last column of the table is called "amount" - this is the total amount of salaries that the employee of the enterprise will receive. This information must match exactly what will appear on Payroll 51 in the payable column.
The tabular part of the statement has information about the employee, his labor productivity. Each employee of the enterprise has his own individual personnel number, which is used in the accounting department to facilitate documentation. The table contains the following data:
- The surname of the employee and his initials;
- Personnel Number;
- Employee position;
- His salary;
- The number of hours worked, indicating weekends and holidays, since tariff rate differs on them;
- Information about bonuses, sick leave, other surcharges, allowances;
- The amount of tax on income of an individual (deducted from the amount of salary);
- Data on the debt of the enterprise to the employee or employee to the organization;
- The total amount of salary payments.
The sheet is filled in by the accountant on the basis of the data specified in the table for recording the time of employees' work and other accounting documents. Certified by signature responsible person who filled out this form.
Related entries:
No related records found.
Settlement sheet T-51 2019 download the form for free
08.01.2019
Unified form No. T-51 "Payslip"approved by the decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration." It is a unified form of primary accounting documentation for labor accounting and remuneration (for accounting of working hours and settlements with staff on remuneration).
Commencement of the decree: 04/03/2004.
State institutions (state, budget, autonomous) use the form according to OKUD 0504402 "Payroll" approved by order of the Ministry of Finance of Russia dated 30.03.2015 No. 52n "On approval of the forms of primary accounting documents and registers accounting applied by public authorities ( government bodies), bodies local government, governing bodies of state extrabudgetary funds, state (municipal) institutions, and Guidelines for their application ".
Regarding the T-51 form (continued):
According to the information of the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01.01.2013 forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, the forms of documents used as primary accounting documents established by the authorized bodies in accordance with and on the basis of other federal laws(for example, cash documents).
Instructions / recommendations for filling out the forms (Excerpt from the Resolution of the State Statistics Committee of the Russian Federation dated 05.01.2004, No. 1):Payroll(form N T-49)
Payslip(form N T-51)
Payment statement(form N T-53)
They are used to calculate and pay wages to employees of the organization.
When applying the payroll in form N T-49, other settlement and payment documents in forms N T-51 and T-53 are not drawn up.
For employees who receive wages using payment cards, only a payroll is drawn up, and a payroll and payroll are not compiled.
The statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is based on data primary documents for accounting of production, actually worked time and other documents.
In the columns "Accrued", the amounts by types of payments from the wage fund, as well as other incomes in the form of various social and material benefits provided to the employee, paid from the profits of the organization and to be included in tax base... At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.
On title page payroll (form N T-49) and payroll (form N T-53) indicate the total amount to be paid. The authorization to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (form No. T-49) and payroll (form No. T-53), after the expiration of the payment deadline, against the names of workers who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, the number of the submitted document shall be indicated in the "Note" column of Form No. T-53.
At the end of the payroll, after the last entry, a total line is posted to enter the total amount of the payroll. An expense account is drawn up for the amount of wages issued cash order(form N KO-2), the number and date of which are affixed on the last page of the payroll.
In the payroll, compiled on machine information carriers, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.
The payroll of the T-51 form is compiled in the event that the employee receives wages for payment card one of the banks. It cannot be used to calculate an employee (unlike settlement and payment). Filling in the payment and settlement and payment forms is optional.
Files Open these files online 2 files
By whom
The responsibility for filling out this paper in the overwhelming majority of cases falls on the payroll accountant. If the company has one accountant, then to him. He is obliged to assign a serial number to each forming statement. It is more convenient to do this from the beginning of the year or the reporting period, creating new ones every calendar month.
What documents are created on its basis
Information from the payroll enters the payroll, and according to it, payroll is calculated. Only the last column of the T-51 is involved in this process. In order to form it, you need a timesheet. All these documents are drawn up for each employee separately.
Periodicity of filling
In most cases, employees are paid twice a month. Such conditions are specified in the Labor Code Russian Federation, for its violation, the company runs the risk of incurring administrative responsibility. Moreover, the first payment is considered advance (usually a percentage of the salary), and the second is the main one (the remainder of the amount). Thus, a simple payroll will be drawn up for the advance (it indicates the amount that was paid in the first half of the month).
Form T-51 serves to illustrate and documenting the main part of the payment of wages to employees of the institution.
The column "Withheld and credited" in the tabular part of the document should also take into account the advance part - data from the first paper.
Approved by
This document was approved by the Decree of the Goskomstat of the Russian Federation of 5.01.2004, No. 1. This fact should be mentioned on the form, in the upper right-hand side.
The form
It is most convenient to fill in the columns of the document in in electronic format, in the 1C program. It is imperative to translate the statement into a paper version at least once a month. But it is also permissible to maintain it entirely in paper form.
If the work is carried out in 1C and some kind of date adjustment is required (you need to create not the current number), then for this in the "Parameters" select the desired number or select "Table", then "View" and "Edit" and change the data of the desired cell in manual mode.
Filling Algorithm
For full functionality, the paper can be designed in a single copy. At the top of the document, fill in:
- Basic requisites. The OKPO code has already been entered into the form - 0301010. OKUD is being filled in.
- Full name of the company, if any - structural unit the company within which the form is filled out.
- The name of the statement, its number, the date of signatures.
- The period for which the calculations were made.
The date of drawing up the document can be chosen arbitrarily, but on condition that this day will not be earlier than the last day of the current month and not later than the actual day of debiting funds from the organization's cash desk.
In addition, on the second page of the statement, there is a table, each column of which must be filled (otherwise, a dash is placed in the cell of the table).
In total, the document contains 18 columns with the following names:
- the serial number of the employee to whom the payment is intended;
- the personnel number of the same employee;
- surname, first name and patronymic (the latter are shortened to initials);
- position held, profession or specialization in which the employee is engaged;
- salary or tariff rate;
- how many days or hours were worked during the specified period (weekends and weekdays are indicated separately);
- the amount accrued by the organization to this employee for a month (the column is divided into different types boards, including a "general" column that summarizes the data);
- what amount was withheld and credited earlier (advance payment, income tax, etc.);
- the employee's debts to the organization, or, conversely, the exact amount;
- how much money the employee is supposed to pay according to this statement.
Who signs up
On the printed document, the position, signature and decoding of the signature of the official who drew up the document must be indicated. It could be Chief Accountant or a human resources accountant.
ATTENTION! The statement will not be valid without a stamp of the organization on the last page.
By the way, according to the norms, it is permissible to fill in as many lines of the statement as necessary. She can have two, three, four or more sheets, drawn up according to the sample of the tabular part of the paper.
Before receiving wages, the employee has the right to familiarize himself with the generated document at any time.
The nuances of filling
When filling out the employee's personnel number, it is automatically taken from it. The paper can be printed in a single copy. It is placed in the archive of the organization. There should not be any corrections on the already completed paper. All necessary adjustments are made electronically.
If the performance of official duties does not imply the presence of an employee in, then the statement goes to the company's archive. It must be stored there, according to the established requirements, for at least 5 years.
Payment terms
After filling out the statement cash must be received by the employee as early as possible. The maximum allowable delay period is 5 working days. If the payment was not made on time, then a mark "Deposited" is put on the statement.
An important point! The data of the column of the document "For payment" must exactly match the column in the form T-49 "Amount". If they are not equal, then in accounting calculations an error crept in on the payment of wages.
Statement No. T-51 is used in almost every enterprise - with the exception of those organizations where documents of a more universal nature are used. The use of this form is directly related to the payment of wages to employees, and this is a ubiquitous phenomenon.
Let's consider the cases for which the use of the statement No. T-51 is relevant, its differences from other documents with similar functions, as well as the basic rules for filling out this document.
In what cases is the statement number T-51 used and what are its differences from other forms?
The payroll number T-51 is one of the most important accounting documents. It is used to calculate and pay salaries to the organization's staff. On the basis of this document, salaries are issued to employees. In cases where workers receive their wages for plastic bank card, you can confine yourself to statement No. T-51 and not draw up any more documents - neither settlement, nor settlement and payment.
Sheet No. T-51 is not used in cases where a more universal scope has been drawn up application of settlement payment statement yu numbered T-49.
There are three accounting documents with partially overlapping functions. All of them were approved by a government decree on January 5, 2004 (Decree of the Government of the Russian Federation No. 1).
- Form No. T-49 is a payment and settlement document covering a wide range of functions. If this form is used, additional documents for settlements and payments is not required.
- Form No. T-51 - settlement document... If payments are made in cash, payment documentation is required.
- Form No. T-53 - payroll. Used exclusively for accounting payments.
How to fill out the sheet number T-51?
Form No. T-51 form is drawn up in one copy. The filling should be carried out by an employee of the company's accounting department. There are several basic rules for filling out this document:
At the top of the document the name of the organization is indicated. The OKPO code is written. If the calculations are carried out within the framework of the structural unit, regardless of main organization, then the name of this unit is also written. The serial number of the statement is assigned from the beginning of the year. The date of preparation of the document is indicated.
The reporting period for this statement is the month for which the employees of the organization will receive wages.
From the second sheet, filling in the table for employees begins. The table contains data on all charges and on all amounts withheld. Regular charges, incentives and penalties can be reflected here. The main condition is that they must be included in the tax base and deducted from the profit of the enterprise.
For each employee for whom the statement is drawn up, the data is indicated: personnel number (assigned during employment), surname and initials, position and salary.
Data for filling is taken from the timesheet. This is the number of days or hours worked by an employee during the reporting month. Separately weekends and holidays, separately - workers. Processing is taken into account, if any.
Column "Accrued" contains information about wages, bonuses and incentives, sick leave and other benefits. Then deductions are made, and after that 13% is subtracted from the resulting amount - personal income tax, or income tax individuals... The last column (18) of the table indicates the amount that the employee will actually receive.
Columns 16 and 17 serve to reflect the debts, if any: the enterprise to the employee and the employee to the enterprise, respectively.
The totals for statement number T-51 are the total amount of accruals, the total amount of deductions and deductions, the total amount of payments to employees. Since the document is a settlement document, data on cash payments cannot be reflected in it. However, if payments are made in cashless form, then the specified data is sufficient for a report to the regulatory authorities.
Conclusion
Accounting unified form No. T-51 is an accounting document. It can be used in conjunction with other settlement and payment documents, or it can be used on its own (for non-cash payments). The functions of the sheet No. T-51 partially overlap with the functions of the sheets No. T-49 and T-53. Form No. T-51 (payroll) is filled in by an employee of the accounting department.
The document can be filled out both for the organization as a whole and for its separate division (if the calculations are carried out independently). The main table reflects data on accruals, deductions and actual amounts of salaries that are due to employees of the organization. For each employee, this information is taken into account on a personal basis. Summarizing the table is total sums according to these three categories.