Accounting > Payroll > Reports > Consolidated payroll (T-49, T-51)

Payroll for payroll: free

This document is intended to reflect salaries paid to employees in cash. For workers whose wages are transferred to bank cards, such a payroll is not prepared (see Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

The document is drawn up in 1 copy, signed by the head of the company and the chief accountant. Then it is transferred to the cashier.

Usually, the standardized form T-53, approved by the above-mentioned resolution of the State Statistics Committee, is used for its registration, although from 01/01/2013 the use of a unified form is not mandatory for private organizations, so they can independently develop the appropriate form. At the same time, the form compiled by the organization using its own template must still comply with the requirements imposed by law for primary accounting documents (see Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

The form of the standardized form of the salary payment sheet can be found at the link: Salary payment sheet according to the T-53 form - sample.

If the employee has not received his salary on time, then in column 5 of the statement, o. You will learn about the expiration of the period after which an organization can write off the amount of accrued but not claimed wages from our article at the link Statute of limitations for accounts payable - 2016.

How to calculate and pay salaries, read the typical situation of ConsultantPlus. If you do not yet have access to the ConsultantPlus system, you can obtain it free of charge for 2 days.

What is the minimum wage

The minimum wage or minimum wage is the amount below which an employee’s salary cannot be. However, this amount is calculated without taking into account taxes and fees.

Expert opinion

Kovalev Evgeniy Andreevich

Lawyer with 6 years of experience. Specialization: family law. Extensive experience in document examination.

This amount may also include bonuses, allowances and remuneration. However, the size of this indicator does not take into account regional coefficients or “northern” premiums.

If an employee works on a piece rate basis, then the requirement to pay the minimum wage does not apply to him. Payment is for actual time worked without setting a minimum level.

Payroll sheet

Another name for this document is a payroll sheet, and the standard form T-51 has also been approved for it (optional for use by private companies). This document is used to calculate the amount of payment to the employee (both advance payment and full salary payment).

IMPORTANT! If the company uses a payroll sheet (both in the standard form T-49 and in a free format), then form T-51 is not filled out.

The preparation of such a document is carried out in relation to all employees, including the transfer of salaries to plastic card accounts, in contrast to the above-mentioned forms T-53 and T-49, which are drawn up only for employees who receive wages in cash .

A sample of the standardized form can be found at the link below: Payroll - Form T-51: Sample.

If an organization independently develops a payroll sheet form, it must adhere to the requirements established by Art. 9 of the Law “On Accounting” in relation to primary accounting documentation.

Data in the payroll is entered on the basis of information from primary documentation for recording production, hours actually worked (see also the article How to create a schedule for recording employee working hours?) and other documents.

Innovations in 2021

From the beginning of 2021, a new wage payment procedure has been in effect. It is recorded in the Labor Code on the basis of letters from the Russian Ministry of Labor “On the days of payment of wages.”

According to the new provisions, part of the salary is paid at least every six months.

The date is not specified by law. This can be the 1st and 15th of each month, or the 3rd and 18th. The main thing is that the time interval between two payments does not exceed 15 calendar days.

Minor discrepancies are possible if the settlement payment day falls on a weekend. Thus, payments must be made 2 times per month.

Large organizations may set different payroll dates for different departments.

The main thing is that the deadlines established by the standard are adhered to for each employee.

Sample summary payroll statement

This type of documentation is used to control the flow of funds from wages and is convenient for preparing financial statements.

A unified form of the summary statement has not been approved, so each organization draws it up independently, taking into account the purposes of use.

Typically, the information reflected in the summary statement includes:

monthly accruals for each employee (including bonus, advance payment and other accruals);
deductions for the same period in relation to each employee;
amounts of contributions to extra-budgetary funds, etc.

Also, depending on the purpose of compiling the summary statement, the following parameters can be recorded in it:

form of employment;
names of employees' positions;
number of hours worked;
stage of work execution;
amount of payment per unit of working time, etc.

Thus, the summary statement demonstrates beginning and ending balances, turnover with detail by employees, account cards, posting reports and primary documentation.

A sample of such a document can be downloaded from the link provided: Salary summary sheet - sample.

So, the payroll is intended to calculate the amounts of wages to be issued/transferred to employees’ cards, and the payroll is intended to record the amounts of wages paid. There is also a payroll that combines the previous 2 forms.

A sample statement for the payment of wages can be drawn up either according to the standardized T-53 form or in free form, containing all the attributes necessary for the primary accounting documentation. The pay slip (form T-51) can be prepared in a similar way.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

For the T-51 payroll sheet, we provide a sample of filling in with conventional digital data.

Purpose of the document

The payroll form T-49 is simultaneously both a settlement and a payment document. The purpose of this statement is to simplify document management (firms, organizations, enterprises, individual entrepreneurs). Payroll T-49 allows you to fill out one document instead of several.

This is a form of primary accounting reporting. The statement is compiled on the basis of another document. It is called a time sheet (unified form T-13).

In addition, the payroll form T-49 replaces two other documents:

Payroll form T-51.
Payroll form T-53.

Organizations, firms, enterprises or individual entrepreneurs, in accordance with current legislation, have the right to independently determine which form of payroll statements is the most acceptable (T-49, T-51 or T-53).

The issuance of wages in an institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or by bank transfer.

A payroll slip is an accounting document that contains data on employee salaries.

In fact, this paper is the last in the calculation procedure. It contains information about the earnings of each of the company’s employees before issuing money.

There are several types of documents that allow you to process salaries for company employees.

As stated above, there are several documents for calculating employee payroll.

This is due to the fact that in 2021 there are three forms of statements enshrined at the legislative level:

T-49 or settlement and payment. A statement in this form is a document according to which salaries are calculated and paid. This document is almost universal and greatly simplifies the work of an accountant, since it combines the following two forms.
T-53 or payment. Such a statement reflects the amounts that must be paid to employees or employees. A distinctive feature is that this document does not have a column in which working hours are entered.
T-51 or calculated. It can be classified as primary accounting documentation. This form is currently the most common, as it is used for non-cash payments to employees.

To simplify your work, you can use a ready-made salary slip form:

Form T-53.
Form T-49.
Form T-51.

In order to avoid mistakes, you can use a sample filling using the example of the most popular form T-51.

Sample filling

In order not to make a mistake in filling out the statement on form T-51, this procedure should be carried out according to a small plan.

The document consists of two sheets, one of which is the title sheet, and the second contains a table in which data about employees and their earnings is entered.

You should start filling out with the title page:

At the top you need to indicate the name of the company, and also enter the OKPO code. If the statement document is filled out for a specific branch, then you must also indicate the name of the department.
Then you need to indicate the document number from the beginning of the year, as well as the date of completion.
In the reporting period field, you must indicate the month for which the payment will be made.

Now you can proceed to filling out information about employees.

It should be entered in the table located on the second page of the document:

The first column indicates the serial number.
In the second, for each employee you must indicate the personnel number that was assigned when applying for a job.
The third column indicates the full name of the employee, and the fourth column indicates the position.
The following is the salary and number of days worked. The last column is divided into two columns responsible for shifts on weekdays and weekends. This division is necessary for convenience of calculation, since going out during non-working hours is paid higher.
After filling out, you need to go to the “accrued” column, where in the first column you need to enter the amount that is due to the employee based on his salary and days worked.
The next three columns are filled in as necessary. They include payments such as bonuses, sick leave and other benefits of a social or material nature.
As soon as the first four columns of the “accrued” column are filled in, you can add up the income that is intended for a particular employee. The resulting amounts must be entered in the last “total” column related to the specified chapter.
Now we should move on to holds. This column is divided into three columns. The first includes tax deductions (personal income tax 13%), and the second includes other deductions. In the third, it is necessary to indicate the total amount that should be deducted from the salary of a particular employee.
At the end, you must indicate the final amount of payments; to do this, subtract from the final accrued amount the number indicated in the last column of the “withheld and deducted” column.

Information from the payroll goes to the payroll, and according to it, wages are calculated. Only the last column T-51 takes part in this process. In order to create it, you need a time sheet. All these documents are prepared for each employee separately.

Salary reports when checking the Social Insurance Fund

They will not look specifically at people in the submitted report

for September 2011

No. Employee Accrued personal income tax To be paid by the Social Insurance Fund of the Russian Federation FFOMS TFOMS Contributions to the Pension Fund of the Russian Federation “for the insurance

part of the pension" "for the funded part of the pension"

And below: Social Fund. insurance against accidents and damages:

Then really just print out the turns

for September 2011

No. Employee Accrued personal income tax To be paid by the Social Insurance Fund of the Russian Federation FFOMS TFOMS Contributions to the Pension Fund of the Russian Federation “for the insurance

part of the pension" "for the funded part of the pension"

And below: Social Fund. insurance against accidents and damages:

Then really just print out the turns

For now, I decided to take them the table made in Ixelles, in which the lines indicate the total amounts for wages, compensation, sick leave at the expense of the employee and for the account. Wed in FSS, vacation pay, and in the month columns. Those. the same SALT according to the count. 70, but all months are on one sheet. And then we’ll see if it suits them or not.

We work in Parus, and we don’t make records, only statements, as I understand it, they ask for the same as it is derived from 1C.

And they ask for the code to be broken down into payments, in order to probably exclude payments that are not taxed

Tell me, on the basis of what documents they generally work and carry out these checks, what they have the right to demand.

There is no salary code in the Budget Accounting Instructions (and, as far as I remember, in commercial accounting too), this is not a mandatory form, but an analytical piece of paper “for yourself”

But the payroll statement does not suit the inspectors; they have to calculate everything themselves

I have this situation:

They submitted documents for reimbursement of benefits under the BiR, they requested all pay slips, timesheets, orders for hiring employees for the year of work for all employees, DAM, Pers.accounting, 4-FSS, 2-NDFL for 2011, labor agreement, labor. book for the benefit recipient.

We have an error in payroll calculation, i.e. in October, November, December 2011, a larger amount was accrued for all employees than it should be, because It was calculated in Excel, there was an error in the formula. I wanted to add hours according to the timesheet, but then each person has too many hours. employee.

We recommend reading: Sample letter for return of contract security

Do you think they can find fault with this and do they recount it at all?

2. Did you understand what you wanted to ask? Then press the button.

Let's look at one example

The employee's salary is 30 thousand rubles. In his worked month, he had 23 working days per month. The employee took 3 days without saving his salary, therefore, he worked 20 days this month. The salary calculation then looks like this:

However, in practice, such simple calculations practically do not happen. Employees are often paid bonuses, as well as various allowances and compensation.

Let's assume that an employee is paid a monthly bonus of 25% of the salary in addition to the regular salary of 30 thousand rubles. And he worked 20 days instead of 23 per month.

Then his calculation will look like:

In cases where an employee of an enterprise has the right to receive a tax deduction, the tax is calculated in advance, and then it is deducted from his salary. For example, if the salary is 30 thousand rubles and the employee worked all days, then he has the right to a deduction of 800 rubles. Then the calculation will be like this:

In regions where working conditions are considered special, a regional coefficient is added to salaries. It should not be confused with allowances for employees of the Extreme Server. The area of the regional coefficient is wider.

The size of this coefficient is established by the Russian Government for each region and there is no regulation here

Each district issues its own resolution. The minimum coefficient is 1.15 - in the same Vologda region and in most regions of the Urals.

Let's create a payslip

In accordance with Russian legislation, the organization ZAO Avtomatizatsiya draws up a payroll sheet according to the unified form T-51 for a certain time interval. To generate such a report, go to the “Reports” menu item and select the “Payment sheet in form T-51” sub-item.

Figure 5.223 Interface Calculation of salaries of employees of organizations. Payroll in form T-51

In the window that opens, indicate the statement period (January 2008) and click the “Generate” button.

Figure 5.224 Creating a printed payslip form

You can print the statement by clicking the “To Printer” button.

We will create a summary of accruals

To view accruals and deductions for the organization for January, we will generate a special report “Set of accruals” for the “Automation” organization. To do this, go to the “Reports” menu item and select the “Accruals Summary” menu item.

Figure 5.225 Interface Calculation of salaries of employees of organizations. Summary of charges

An empty report “Summary of accruals and deductions for the organization” will open.

Let's set the period - January 2008. Let’s fill out the report using the “Generate” button.

Figure 5.226 Formation of a set of charges and deductions

If you need to print the report, click on the “Send form to printer” button.

The report “Set of accruals and deductions for the organization” reflects the amounts accrued and withheld from employees for the organization as a whole for any specified period. Using the report settings form, you can change the grouping of report data presentation and the list of fields displayed.

We will check the structure of debt to employees

Let's analyze the debt of the organization JSC "Automation" to employees for January. Let's go to the "Reports" menu item and select "Structure of debt to employees" from the submenu.

Figure 5.227 Interface Calculation of salaries of employees of organizations. Structure of debt to employees

In the window that opens, set the period to January 2008. By clicking on the “Generate” button, a table will be displayed on the screen with a list of employees by department and the amounts of the initial and final balances of accrued and paid amounts.

Figure 5.228 Formation of the organization’s debt structure

You can print the report “Debt Structure of Organizations” by clicking on the “Print” button.

Please note that the information in the report is displayed in the context of individuals, for the same reasons as the pay slips of organizations.

The report displays the structure of the enterprise's debt to employees by periods of debt occurrence, which can be convenient when analyzing necessary payments to employees.

We will analyze accruals to employees

To analyze accruals for a certain period, it is more convenient to use the “Analysis of employee accruals” report. Let's go to the "Reports" menu item and select the "Analysis of employee accruals" sub-item.

Figure 5.229 Interface Calculation of salaries of employees of organizations. Analysis of employee accruals

Let's generate such a report for the organization JSC "Automation" by clicking on the "Generate" button, indicating the period January 2008. A table with data was generated by organization and division. Separate columns display the amounts taken into account when calculating ALL and the amounts taken into account when generating transactions. As can be seen from the report, when calculating the unified social tax and generating transactions, not all data was taken into account. In the following works, we will consider what actions need to be taken to ensure that all calculated amounts are taken into account in the calculation of the Unified Tax, also when displaying these amounts in accounting.

Print the report using the “Print” button.

This report is convenient to use when completing payroll calculations for the next billing month to track whether all employee accruals are taken into account when calculating the unified social tax and generating transactions.

Figure 5.230 Generating data for analyzing accruals to employees

To continue downloading, you need to collect the image:

An example of calculation in case of forced absence

If an employee was absent from the workplace due to the fault of the employer, this is called forced absenteeism.

This situation can arise for a number of reasons:

poorly drafted dismissal;
violation of the deadlines for issuing the work book and the presence of errors in it;
registration of documents on the wrong date or retroactively;
transfer to another position without notifying the employee.

The time lost to resolve controversial issues is paid by the employer in accordance with the average annual salary for the last 12 months.

The calculation of compensation for forced absence is based on the number of lost working days, not calendar days.

Let's say that an employee was wrongfully fired on October 1, 2020. After going to court, he won the case and was reinstated on December 2 of the same year.

The court decided to pay compensation for forced absenteeism on the part of the employer.

Taking into account the previously performed calculations, the employee is due:

Payroll functionality

To pay for labor, each organization is required to create a payroll sheet. This is the main accountant’s document for accounting for funds spent for these purposes.

Payments to workers must be made in such a way that they understand where the amounts to be paid come from and the rules by which deductions from wages and charges are made.

The issuance of earnings must be carefully documented in accordance with the requirements of the legislation of the Russian Federation. Any audit commission should easily check the turnover of the organization’s funds and the procedure for settlements with employees.

Frequency of compilation

The payslip allows you to determine the amount of earnings an employee will receive for the past month.

At the same time, according to recent changes in legislation and letters from supervisory authorities, the organization is obliged to pay an advance not in a fixed amount, but to calculate it based on the number of days worked during this period and the accruals taken into account.

In this regard, it is advisable to determine the advance amount also using a payslip. Further, after the end of the month, the calculation is made using a new document, taking into account the total number of days worked and all necessary accruals.

The amount of the salary advance issued is indicated in a separate column in the “Withheld and credited” block.

Basic moments

According to Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to adhere to a certain procedure and deadlines for issuing wages, preparing and filling out the relevant papers.

Information and definitions

The procedure for issuing money must be documented. The enterprise creates special statements. Their forms are approved by law.

The use of one form or another depends on some nuances.

Authorized employees issuing wages, first of all, must study in detail the following issues:

definitions;
purpose of the document;
existing standards.

It is unacceptable to violate existing standards. This can lead to problems with the labor inspectorate.

To more easily study the legislative framework regarding filling out cash registers and other documents, you need to know the relevant terminology.

The main concepts include the following:

The procedure for drawing up papers for calculating and issuing wages is reflected in Resolution of the State Statistics Committee No. 1 of 01/05/04. From this regulatory document you can download a free statement form. Discrepancies with the forms approved in the Resolution are not allowed.

Sample of filling out the T-49 statement

Existing forms

The salary sheet reflects all accruals to employees. This accounting document may consist of one part or several if employees are divided into structural divisions of the company.

The statement reflects exact calculations for each worker. The data from it is used in the preparation of financial statements.

The payment and settlement form (T-49) includes 23 columns. They contain the necessary information to draw a conclusion. It consists of two sections. Basically, the name of the organization (division), the total amount of the document, and the signatures of the chief accountant and director are indicated.

The tabular part contains the columns:

serial number;
employee personnel number;
job title;
rate (salary);
hours worked;
accruals and deductions;
amount to be issued or overpayment;
surname, signature on receipt.

The contents of the columns of the tabular part are reflected in the table:

Statements T-49 and T-53 are signed by the accountant and the manager, and form T-51 is signed only by the executor. To record wages in small enterprises, a statement of form B-8 is used. The document indicates charges, deductions, and the amount to be issued. It also contains columns reflecting the receipt of money.

Sample of filling out the T-51 statement

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Purpose of the form

Salary statements are required for the following purposes:

systematization of information on salary payments;
confirmation of the intended use of money;
simplifying audits by tax authorities;
carrying out inspections by the labor inspectorate.

The Labor Code of the Russian Federation obliges the employer to accrue and pay wages to staff so that people understand how the amount to be paid was formed. The payslip clearly demonstrates all accrued and withheld amounts.

In addition to the calculation, the very fact of receiving the salary in hand should be recorded in the form of the employee’s signature. This function is assigned to the payroll. With its help, the fact of receipt of earnings by each specific worker is reflected.

The payroll statement combines both of the above functions: accrual and receipt of funds.

Nowadays payroll is used very rarely. This is due to the fact that salaries are mainly transferred to plastic cards non-cash. Payments to individual employees, for example, those who have not issued a card, are made using cash register services.

We'll talk about the specifics of paying for maternity leave in 2021 below.

Another reason for refusing to use the T-53 form is that by signing next to his last name, the employee sees the amounts of other employees reflected in the document. This violates the confidentiality of salary data and often leads to conflicts.

Sample of filling out the T-53 statement

Document preparation

The salary sheet is filled out in three stages:

The payslip must additionally reflect the method for calculating the amount to be issued. The table is expanded to reflect in as much detail as possible what constitutes the labor income that the employee will receive.

In the payroll, the table is adjusted to reflect the fact that the salary was received and the accompanying information. Columns for signatures and notes are intended for this purpose. The latter indicates an identification document, which is presented when receiving money, or a power of attorney if the earnings were issued to the worker’s authorized representative.

If salaries are issued to staff on a payroll basis, then each employee additionally needs to prepare a payslip.

In it a person can see:

debt at the beginning of the month (if any);
all accrued amounts (on the left side);
consumable part - retention (on the right);
The result for the issue is at the bottom right.

The settlement and payment version of the statement combines the two described above, i.e., it reflects the calculation procedure and the fact of payment.

At this stage, the payment is summed up and the document is signed. After the table indicate the amounts of issued and deposited funds.
The company receives the amount received from the bank to pay salaries for a certain period. The day of withdrawal of money from the account is the first day of salary payment and is indicated in the header of the statement. The money must be issued in full or returned to the bank within five days.
The deposited amount will be refunded. This is money that employees who were absent from work for any reason did not receive within the allotted five days (illness, business trip, absenteeism, etc.).
When issuing wages through the cash register, the cashier checks the statement again and certifies it with a signature, then the chief accountant and director do the same.

Payroll calculation in 1C 8.3 accounting step by step for beginners

Standardly, the report displays summary information on accrued and paid wages for a specified period. But we will try to reconfigure the cat report to obtain information about accrued and withheld wages in an arbitrary period of time. First, let's go to "Settings" and delete everything that is configured there as standard.

Let's add a new table to the report structure. Let's add the "Section" grouping and the subordinate grouping "Calculation Type" to the rows, and to the "Accrual Month" columns. Now we'll select the topmost element of the report hierarchy and in the selection setting we'll indicate the employee for whom we want to receive data, by the way, I think, the balance in the report will be superfluous, and we will exclude it using the comparison type “Does not contain” “Balance”. Great, now we can select a custom period to view employee salary information.

In the document flow of companies and organizations that have a staff of hired employees, as a rule, the payroll form T-49 is used: it is used to calculate and pay salaries to employees.

It would be a good idea to learn more about the T-49 payroll form for individual entrepreneurs who plan to work with hired personnel.

The cashier can issue wages using a cash receipt order, which must contain the signatures of the head of the organization and the chief accountant (accountant). The cash receipt order indicates the surname, first name, patronymic of the recipient, an identification document and the main details of the document.

When paying wages through a savings bank, a personal account is opened in it, and the employee is given a savings book, according to which he receives money transferred by the organization to the savings bank through the bank branch that serves it.

When wages are paid, the company's accounts payable to employees are repaid.

Debit of account 70 “Settlements with personnel for wages”

Account credit 50 “Cash desk”

Credit account 76, subaccount 76/5 “Settlements on deposited amounts”

Debit account 51 “Current account”

The employee has the right to receive the deposited salary for three years. To receive the wages left for storage, the employee contacts the accounting department. When receiving funds and paying deposited wages, the following records are generated:

Debit account 50 “Cashier”

Credit to account 51 “Current account” - when receiving cash from a bank account for the issuance of deposited wages.

2) Debit of subaccount 76/5 “Settlements on deposited amounts”

Credit to account 50 “Cash” - when paying deposited wages to an employee.

Debit of subaccount 76/5 “Settlements on deposited amounts”

Credit to subaccount 92/1 “Non-operating income”

For the reporting month, wages were accrued to workers of the main production in the amount of 400,000 BYN. rub. Income tax in the amount of 30,000 BYN is withheld from wages. RUB, contributions to the pension fund - 4,000 BYN. rub. Wages were paid to employees in the amount of 290,000 BYN. rub. Unpaid wages for three days amount to 76,000.

№	Debit account	Credit account	Sum	operations
400 000	Wages accrued to workers of main production
30 000	Income tax is withheld from wages
4 000	Liabilities are withheld from wages. fear. contributions to the Social Security Fund
366 000	Cash received at the cash desk to pay wages
290 000	Salaries paid from the cash register
76 000	Unpaid wages deposited
76 000	Salary was returned to the bank account

Credit to subaccount 90/1 “Proceeds from sales” - for the cost of products issued as payment in kind.

Credit to subaccount 91/1 “Operating income” - for the cost of other valuables issued as payment in kind.

With this form of settlements with employees for the organization, the issuance of payment in kind is considered a sale, i.e. all taxes and fees from revenue provided for by the legislation of the Republic of Belarus are accrued and paid to the budget.

Wages to employees of organizations in accordance with the Labor Code of the Republic of Belarus are paid twice a month within the terms established by the labor or collective agreement.

- by preparing payroll statements;

— by drawing up payslips, and payment is made separately according to payslips;

— by machine compiling “Payroll calculation” sheets for each worker for the month (accrued, withheld and for issue), on the basis of which the payroll for the issuance of wages is filled out.

— time sheet for recording the use of working time;

— accumulative salary cards;

— accounting calculations for all types of additional wages and temporary disability benefits;

— payslips for last month;

— decisions of judicial authorities on deductions based on writs of execution;

— payroll statements for the previously issued advance for the first half of the month;

expense cash orders for issuing unscheduled advances, etc.

The main register used to process payments to workers and employees is the payroll.

Based on the working time sheet, tariff rates and official salaries, as well as data on the output of workers and piece rates, wage calculations are made, which are reflected in pay slips. To draw up pay slips, you also need documents confirming the temporary disability of employees, data on the number of children, as well as other information about the employee necessary for making calculations. When compiling monthly payslips, it is also necessary to have information about the employee going on vacation.

The payroll is an analytical accounting register, as it is compiled in the context of each personnel number, by workshop, category of employee and by type of payment and deduction.

At the work station of the accountant, the main direction of analytical accounting is the organization of accrual accounting for each specific employee.

The payroll is prepared for all employees of the organization. The statement is divided into two parts.

The left side reflects all types of wage accruals for each employee: wages for hours actually worked, additional payments, bonuses, temporary disability benefits, vacation pay, dividends, etc. This part also reflects the total amount of accrued wages, the total for each employee.

The right side reflects all types of deductions from wages: income tax, mandatory contributions to the pension fund, as well as other types of deductions and deductions provided for by law or a written request of the employee. In addition, the total amount of deductions from wages is reflected, the total for each employee. The payslip contains the amount due for payment for each employee.

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For issue

Requirements for filling out a payroll slip

The salary sheet can be drawn up by hand or electronically, for example, in the 1C ZUP salary program.

The document must contain the following details:

signatures of officials;
total amount;
salary payment period;
document number and date;
name of the organization (IP).

When filling out the form, the accountant takes summary data from the time sheet and personnel orders. The statements consist of at least two sheets: a title sheet (contains details) and a table sheet (includes data for calculating payments). You can add pages to the document as needed.

The salary must be issued within five working days, starting from the day it is received from the account (clause 6.5 of the Central Bank Instructions dated March 11, 2014, No. 3210-U). A statement is drawn up if the organization employs more than three people; otherwise, an expense order is filled out.

The head of the organization and the chief accountant are responsible for the correctness of accruals and deductions. If the statement does not contain their signatures, then they cannot be accepted for execution.

The cashier is responsible for receiving, accounting, issuing, safety and storage of money. A sample form for filling out the form can be found on the Internet.

Responsibility for maintaining

Drawing up statements is the responsibility of a bookkeeper. He is responsible for the accuracy of the data in the document and the correctness of its execution. The contractor must sign the statement on the eve of the issuance of money on it and before approval by its manager.

After making all payments and summing up the statements, the accountant again signs the fully completed and paid document. Next, the form is filed and put away for storage.

The statements are strictly accountable documents and are subject to verification. It is necessary to ensure their proper registration and storage. For this purpose, the organization annually develops and approves an accounting policy. It should provide for the development and maintenance of a log of statements of form T-53a. It opens for a year.

The journal records all statements generated and paid during the year. Their numbers and dates of registration are indicated. Then the settlement documents are filed and deposited. They must be preserved for five years.

Correction, storage and closure

Ideally, nothing should be corrected in pay slips. Strikethroughs look ugly and cause some difficulties. However, typos, although unintentional, do occur.

When they appear, you need to do the following:

Carefully cross out the incorrect number with one straight line;
write the correct value above or next to it;
all persons who signed the document before the correction must sign again;
indicate the date of adjustment.

The salary payment slip must be closed within the time period reflected on the title page.

If not all employees received the money by the due date, the accountant must do the following:

next to the full name of the employee who has not received a salary, write the word “Deposited”;
after the tabular part the total amounts issued and deposited are reflected;
the statement is certified by the responsible persons with their signatures;
a cash register is issued for the amount issued, its number is entered in the corresponding cell of the statement;
the document is sent for storage.

You need to fill out and close the statement carefully, because it is often subject to inspections.

Each type of accounting paper has its own shelf life. The statement is stored for 5 years, provided that during this period there will be a reporting audit. Otherwise, the storage period is extended to 75 years.

So, the payment of wages must be strictly regulated and reflected very clearly in the relevant documents of each organization. For this purpose, statements approved by the State Statistics Committee are provided. Their design simplifies and unifies the accrual and issuance of funds to employees.

You can see a sample of filling out a time sheet here.

You can download the payroll form for free using the link.

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