How much does a payroll accountant earn?

All about the position of accountant

An accounting employee is required to perform functions related to the payment of wages to employees of the enterprise. They are:

• Reception and processing of documents on the basis of which accruals and deductions for wages are made. Sick leave, orders from the manager on bonuses for employees, vacation applications, writs of execution - this is the documentation with which the accountant works;
• Calculation of wages for company employees. Based on the working time sheet, the specialist calculates earnings and accrues funds. In addition, the accountant withholds taxes and fees in accordance with current legislation;
• Making report. The employee prepares a report on the activities of the enterprise and sends it to the tax authorities, the Pension Fund of Russia, and the Social Insurance Fund;
• Accounting and storage of papers, certificates, constituent documents;
• Communicating with regulatory authorities during inspections, providing information on employee salaries to government agencies.

The job descriptions of a bookkeeper are not limited to this list. The specialist is obliged to closely monitor changes in the labor legislation of the Russian Federation and be aware of innovations in the Tax Code. Additionally, the accountant provides employees with the necessary certificates to apply to banks, medical institutions, and insurance companies.

In many organizations, an accountant combines his position with personnel work. In this case, the list of responsibilities includes maintaining personal files of employees, storing and filling out work books, forming seniority, applying for a job, and dismissal.

A professional accountant must have certain skills, knowledge and experience to carry out the activity correctly.

Job description of an accountant for payroll accounting according to professional standards

_____________________________________________________

Job Description No. ___ Payroll Accountant

1. GENERAL PROVISIONS

1.1. This job description defines the duties, knowledge, skills, rights and responsibilities of a payroll accountant (hereinafter referred to as the accountant).

1.2. The position of an accountant belongs to a group of specialists in financial activities.

1.3. The decision on appointment and dismissal is made by ____________

institutions upon presentation
___________________
.

1.4. The accountant reports directly ___________________

.

1.5. During the absence of an accountant (business trip, vacation, illness, etc.), his rights and responsibilities are temporarily performed by _______________________________

, appointed to replace him by order of the head of the institution.

2. QUALIFICATION REQUIREMENTS

2.1. A person is appointed to the position of accountant who has:

1) secondary vocational education in training programs for mid-level specialists in the specialty “economics and management”. And in the absence of specialized education - received additional professional education: professional retraining under special programs ______________________________________________

;

2) experience of practical work related to accounting, at least one year - in the absence of specialized education in the specialty "economics and management". If you have a specialized secondary vocational education in this specialty, there are no requirements for work experience.

2.2. An accountant must know:

– legislation of the Russian Federation: – on accounting; – about taxes and fees; – on social and medical insurance, pension provision; – on remuneration, including ______________________

; – about archiving, about storage and seizure of accounting registers; – civil, labor law; – practice of applying the legislation of the Russian Federation on the following issues: – accounting and monetary measurement of accounting objects; – registration of primary accounting documents, including the All-Russian Classification of Management Documentation in terms of documents on labor accounting and its payment, on the accounting of institutions; – internal organizational and administrative documents of the institution, regulating: – features of grouping information contained in primary accounting documents; – the procedure for compiling, storing and transferring primary accounting documents to the archive; – rules for storing documents and protecting information in an institution; – rules for cost measurement of accounting objects; – issues of remuneration; – the procedure for drawing up consolidated accounting documents in order to control and streamline the processing of data on the facts of economic life; – computer programs for accounting.

2.3. An accountant must be able, as part of his job function, to:

2.3.1. Use computer programs for accounting, information and legal reference systems, and office equipment.

2.3.2. Accept for accounting primary documents about the facts of the economic life of the institution, including:

– draw up (register) primary accounting documents in paper and electronic form; – master the techniques of comprehensive verification of primary documents; – ensure the safety of primary accounting documents before transferring them to the archive.

2.3.3. Maintain monetary measurement of accounting objects and current grouping of facts of economic life, including:

– record and accumulate data through double entry, using a simple system; – apply the rules of cost measurement of accounting objects adopted in the accounting policy of the institution; – prepare accounting records in accordance with the institution’s working chart of accounts; – calculate wages, benefits and other payments to employees of the institution; – ____________________________________________________________________

;
– _____________________________________________________________________
;
– calculate and record in the accounting accounts reserves for payment of vacations and compensation for unused vacations
; – calculate the ruble equivalent of the value of liabilities, which are expressed in foreign currency.

2.3.4. Prepare a final summary of the facts of economic life, including:

– compare analytical accounting data with turnovers and balances on synthetic accounting accounts on the last calendar day of each month; – prepare various certificates and responses to requests containing information generated in the accounting system; – ensure the safety of accounting registers before transferring them to the archive; – correct errors made during accounting in accordance with established rules.

3. LABOR FUNCTIONS

The accountant maintains accounting records of wages, deductions from wages, accruals of reserves, taxes and contributions, including:

1. accepts for accounting primary accounting documents about the facts of the economic life of the institution;

2. maintains monetary measurement of accounting objects and the current grouping of facts of economic life;

3. draws up a final summary of the facts of economic life.

4. JOB RESPONSIBILITIES

The accountant performs the following duties:

4.1. In order to accept primary documents for accounting within the framework of your labor function:

– compiles (executes), accepts for accounting primary documents on the calculation of wages, other payments, deductions, formalizes the calculation of taxes and contributions, prepares reports on them; – identifies cases of violation by responsible persons of the document flow schedule and the procedure for submitting primary accounting documents to the accounting service, informs about this ___________________

; – checks primary documents regarding form, completeness of execution, details; – systematizes primary documents of the current reporting period in accordance with the accounting policies of the institution; – compiles consolidated accounting documents based on primary documents; – prepares primary documents for transfer to the archive; – makes copies of primary documents, including in the event of their seizure by authorized bodies in accordance with the legislation of the Russian Federation; – provides data for conducting an inventory of the institution’s assets and liabilities in accordance with the accounting policies; – prepares certificates on issues of wages and other charges, prepares responses to requests containing information generated in the accounting system regarding wages, ___________________ payments under civil contracts, deductions, taxes and contributions.

4.2. For the purpose of monetary measurement of accounting objects and the current grouping of facts of economic life:

– maintains monetary measurements of accounting objects and prepares appropriate accounting records; – registers in the accounting registers the data contained in the primary accounting documents; – reflects in accounting the results of recalculation into rubles of the value of assets and liabilities expressed in foreign currency; – compares the results of the inventory of calculations for wages, other payments, deductions, taxes and contributions with data from accounting registers and draws up reconciliation statements.

4.3. For the purpose of a final summary of the facts of economic life regarding wages, other payments, deductions, taxes and contributions:

– calculates the totals and balances of synthetic and analytical accounting accounts in the accounting registers, closes the turnover of the accounting accounts; – controls the identity of analytical accounting data with turnovers and balances on synthetic accounting accounts; – prepares information for compiling the balance sheet and general ledger; – prepares explanations, selects the necessary documents for internal control, for audits, tax and other audits; – submits accounting registers for their seizure by authorized bodies in accordance with the legislation of the Russian Federation; – systematizes and completes accounting registers for the reporting period; – transfers accounting registers to the archive; – prepares and submits, at the request of authorized bodies, copies of accounting registers; – reflects in accounting the identified discrepancies between the actual availability of objects and the data of the accounting registers.

4.4. Participates in conducting inventories of payments and payment obligations.

5. RIGHTS

5.1. A payroll accountant has the right to:

– take part in the discussion of issues included in his job responsibilities; – make proposals for improving work related to his job responsibilities; - within the limits of one’s competence to report ___________________

about all shortcomings identified in the course of its activities and make proposals for their elimination;
– request personally or on behalf ___________________
from heads of departments and specialists information and documents necessary to perform official duties; – involve specialists from structural units in solving the tasks assigned to him by his job responsibilities; – demand from the management of the institution to provide assistance in the performance of their official duties and rights.

6. RESPONSIBILITY

6.1. The accountant is held accountable:

– for failure to perform or improper performance of official duties provided for in the job description; – violation of labor regulations, fire safety and safety regulations established in the institution; – damage to the institution ________________________________________

damage in connection with the performance (non-performance) of one’s official duties; – disclosure of personal data known to him, information containing state (commercial) secrets; – non-fulfillment or improper fulfillment of orders, instructions and instructions
_____________________________________________
.

6.2. For improper performance or failure to fulfill his official duties, labor discipline, the accountant is responsible within the limits determined by the current labor legislation of the Russian Federation.

6.3. For offenses committed in the course of his activities, the accountant is liable within the limits determined by the current tax, budget, administrative and criminal legislation of the Russian Federation.

6.4. For damage caused to the institution, the accountant is held liable within the limits determined by the current labor and civil legislation of the Russian Federation.

6.5. For violation of labor regulations, fire safety and safety regulations, the accountant is subject to disciplinary action.

The job description was developed based on the order ________________________________

in accordance with the professional standard “Accountant”, approved by order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n.

AGREED

___________

I have read these instructions.

I received one copy in my hands and undertake to keep it at my workplace.

___________

What knowledge is needed for the job?

An accounting specialist must have a higher education. Only deep theoretical knowledge allows you to carry out competent work. The accountant must understand the following issues:

• Labor and tax legislation of the country, regulations on remuneration of workers;
• The procedure for compiling, processing and storing primary documentation;
• Systematization of information on accruals and deductions for employees;
• Working with accounting software;
• Features of the specialization of the enterprise, the taxation system for legal entities and other nuances that affect the payment of salaries;
• Document flow at the enterprise, rules for storing reports and important documentation;
• Inventory, accounting of values ​​belonging to the organization;
• Formulas for calculating wages and methods for checking the accuracy of accruals;
• Transfers and receipt of funds to the current account from contractors, suppliers, partners of the company;
• Labor protection, safety at work.

A professional accountant must be able to apply theoretical knowledge to work. This skill determines how well he copes with his position.

The qualifications of a payroll specialist can be improved through courses. The knowledge gained allows the employee to improve and simplify reporting and use modern technologies. Managers often engage accountants to plan the organization’s economic activities and draw up a budget.

Job responsibilities

The accountant of the settlement desk is assigned the following job responsibilities:

2.1. maintaining accounting and tax records;

2.2. tax calculation;

2.3. calculation of wages, benefits and other payments provided to employees;

2.4. maintaining time sheets;

2.5. preparation and submission of statistical reporting on wages, tax reporting to the relevant authorities;

2.6. calculation and submission of insurance premiums to the relevant funds;

2.7. reconciliation with the tax authority on taxes and fees.

Requirements for a candidate for the position

Advertisements for a payroll employee can often be seen on various employment websites. When posting a vacancy, enterprises put forward certain requirements for an accountant. They are as follows:

• An applicant for a position must have a diploma of higher or secondary specialized education in the field;
• The applicant's qualifications must be confirmed by a certain rank according to the professional standard;
• The candidate must not only be able to calculate wages, but also understand other accounting issues;
• A professional must be familiar with the basic computer programs for accountants, be able to work with them, and confidently use office equipment.

The applicant must list in his resume all the professional skills he possesses. The more detail an accountant tells about his career and education, the greater his chances of finding a job.

The salary of an accountant depends on his knowledge and work experience. As a rule, an employee is registered as a trainee or assistant to the chief specialist. After completing the probationary period, he is assigned a salary based on his qualifications.

Rules for the work of an accountant

A job description is a document that guides the accountant in his work. It lists the main provisions of the position. The instructions are developed by a senior accountant or personnel officer, after which the candidate signs it when applying for a job.

The accountant's instructions contain:

• List of tasks to be performed;
• Work day routine;
• List of skills and knowledge that a specialist must have;
• Types of punishment for violation of labor discipline;
• Rights of an enterprise employee;
• Information about liability for violations.

The document is created in two copies. The job applicant reads the instructions, then signs and takes one copy for himself.

We should talk about the rights of an accountant in more detail. An employee has the right to receive information from management about changes in working conditions that directly affect his position. In addition, the accountant must be aware of the financial activities of the enterprise and personnel changes.

A specialist has the right to decent working conditions to perform his work efficiently. The accountant's workplace must be equipped with everything necessary. Lunch time and work schedule are specified in the employment contract.

The head of the organization must provide the employee with access to documents, as well as issue a power of attorney in the name of the accountant, which would allow him to make requests to government agencies. The standard job description has a section on advanced training. An employee has the right to improve his knowledge, receive additional education in his specialty, and participate in various events dedicated to the work of an accountant.

Accountant position

The responsibilities of a payroll accountant are quite extensive. These include calculation of salaries, calculation of advance payments, deduction of funds for vacation, dismissal, and issuance of various compensations. In addition, the specialist must be able to draw up relevant documents, draw up reports, and additionally provide certificates to company employees upon their requests. In addition, it must take into account innovations that have appeared in legislation. There are a variety of nuances in the work of an accountant related to hourly wages, weekends or holidays. Therefore, he must take everything into account and execute it in a timely manner.

Responsibility

As already mentioned, an accountant is a responsible person.
He works with a large number of important documents, monitors legislation updates, and has access to funds. Accordingly, he is responsible for his work and the values ​​of the enterprise.

In case of improper performance of duties, the following types of liability apply to the specialist:

• Disciplinary – in case of violation of the terms of the contract or daily routine. Punishment is applied in the form of a reprimand, reprimand or dismissal from work;
• Material – for the actions of the employee, due to which the company suffered losses. In this case, the person must compensate for the damage in full or in part;
• Administrative - for offenses provided for by the Code of Administrative Offenses of the Russian Federation;
• Criminal - crimes related to the provision of false information to regulatory authorities, non-payment of taxes, concealment of enterprise profits, theft of funds. For such actions a person can be convicted.

In addition, the accountant is obliged to keep the organization’s trade secrets and maintain order in the workplace.