Personnel accounting. Calculation of wages, taxes and payroll contributions

The work of any enterprise involves reflecting the operations performed. For this purpose, a Chart of Accounts is created. It is divided into different sections: active, passive and active-passive accounts. There are two types of accounting: synthetic and analytical. These two forms have very significant differences.

Question: How to reflect in accounting the remuneration of an employee in kind (with the organization’s own products)? The employee's salary (salary) is 40,000 rubles. per month. As part of the payment of wages (in accordance with the collective agreement and on the basis of the employee’s application), the employee was given products (food products), the actual cost of which is equal to the amount of direct costs for its production in tax accounting and amounts to 2,000 rubles. The selling price of products transferred as payment for labor is 2,750 rubles. (including VAT 10% 250 rubles), which corresponds to the normal selling price of the product. In tax accounting, income and expenses are accounted for on an accrual basis. Payment of part of the salary in cash, withholding personal income tax from it, as well as transferring personal income tax to the budget are not considered in this consultation. View answer

Payroll Accountant Specialty

Wages for an economic entity of any form of ownership and type of activity are calculated and issued in accordance with the standards established in labor legislation. Therefore, the staff of a business entity has an accountant for accrual, issuance of earnings and other payments:

• vacation pay;
• travel expenses;
• payments for sick leave and more.

Business entities with a small turnover add hiring and dismissal of personnel, and maintaining personnel records to the job responsibilities of an accountant.

Responsibilities of a Payroll Accountant

The duties of the accountant at the settlement desk include the following functionality:

1. Reception and control of primary documentation for accrual of earnings or deduction from it. These are time sheets, sick leaves, management orders regarding wage issues. The accountant accepts the documentation, checks it and prepares it for processing to calculate earnings.
2. Creation of records in the accounting system that record the payment of wages to hired personnel.
3. Calculation and transfer of taxes, fees and other payments (alimony) required to be transferred to the country’s budget or to another recipient.
4. Generation of statistical, tax, accounting reports related to the calculation of earnings.
5. Storage of documentation relating to the calculation and payment of wages to hired personnel.
6. Assistance in creating a LNA company. For example, provisions on remuneration, business trips, payment of bonuses, etc.
7. Cash transactions with reporting employees.
8. An accountant must not disclose a company's trade secrets.
9. Accounting for travel expenses, etc.

The functional responsibilities of a payroll accountant depend on how accounting is organized in the organization. Sometimes such a specialist has to combine several areas or personnel records.

Job description of a payroll accountant, example

Below is an example of the job description of an accountant for calculating earnings in a small company. The official document will need to indicate the functions, powers and responsibilities of the employee.

The presented sample of a standard job description will need to be improved taking into account the characteristics of the business entity. A citizen applying for the position of accountant must read the documentation before starting work.

Sample of a typical job description

Sample job description (Page 2)

Sample job description (Page 3)

Requirements for the position of accountant

Advertisements for available payroll accountant positions are often found on websites that post employment data. Employers indicate the following requirements in advertisements:

• presence of higher or secondary specialized accounting (economics) education;
• in addition to payroll calculation, the applicant must know other areas of accounting;
• it is required to confirm the availability of the category in accordance with professional standards;
• it is necessary to understand accounting computer programs (for example, 1C) and be able to use office equipment.

When writing a resume, applicants for the position of accountant should describe in detail their skills and work experience.

The opportunity to fill a vacant position increases if your resume includes detailed information about your education and work experience.

Example resume

Sample resume (Page 2)

Expert opinion

Ekaterina Kolokolova

Career guidance. Certified specialist in the problems of children's involvement in learning. She has more than 10 years of experience in conducting seminars, trainings and lectures with audiences of all ages.

The amount of earnings of a financial accountant depends on work experience and professional skills. Initially, the employee is placed on a probationary period, after which the employer decides on the amount of earnings.

What a payroll accountant should know

An accounting professional must have a college degree. To have a fruitful career, an accountant needs to know the accounting system.

A payroll accountant must be competent in certain matters:

• standards of the Labor and Tax Codes relating to the payment of wages to hired personnel;
• cost of production, costs of its production;
• methodology for the formation, use and storage of primary documentation;
• systematization of material on the payment of earnings and deductions from it for hired personnel;
• use of accounting programs in work activities;
• the specifics of the activity of an economic entity, the taxation scheme and other subtleties that affect the salary calculation procedure;
• rules of document flow in the company;
• accounting of company property, inventory;
• rules for calculating employee earnings and monitoring correctness;
• mutual settlements with the company’s business partners;
• labor protection standards, industrial safety rules.

Payroll is a critical area of ​​accounting. Errors in accruals always lead to conflict situations and financial losses for the company.

Responsibility

The accountant has a great responsibility. He has access to the company's finances and important documents. In case of irresponsible attitude towards work, the following measures are applied to the accountant:

1. Disciplinary responsibility consists of an official reprimand or reprimand. Serious misconduct may result in dismissal from work.
2. The accountant bears financial responsibility if he is the culprit of the company’s financial losses. The employee fully or partially compensates for the damage incurred by the legal entity.
3. If an accountant has violated the Code of Administrative Offenses of the Russian Federation, then administrative measures will be applied to him.
4. An employee becomes involved in a criminal case in the event of theft of money or company property. Also, extreme penalties are applied for providing false materials about a legal entity to regulatory authorities, for understating income, etc.

Rules for the work of an accountant

Before starting work, the calculator must read and sign the job regulations. It is formalized by the personnel department or the chief accountant. When carrying out work activities, the professional is guided by this documentation. It contains the following rules:

• list of job responsibilities;
• work and rest schedule;
• skills and knowledge of a professional;
• types of liability when committing misconduct;
• the employee’s powers to calculate earnings;
• sanctions for non-compliance with labor discipline.

The future payroll accountant signs 2 copies of the instructions and keeps one of them for himself. For fruitful work activity, management must notify the accountant about adjustments made to the terms of his job regulations. The accountant must also have information about ongoing personnel changes in the organization and its financial condition.

The employer must provide the employee with working conditions. The work place is equipped with the necessary furniture and office equipment. The working hours and lunch hours are specified in the employment contract.

The calculator must have access to all documentation necessary for the work. To interact with government departments, the manager issues a power of attorney in the name of the accountant of the settlement desk.

To improve the level of professional knowledge, an accountant can take advanced training courses. This condition is present in the job regulations. The payroll employee has the right to participate in seminars and other meetings to gain skills.

Practical task

Hire an employee:

• Full name: Semenov Semen Semenovich Date of birth: 03/03/1973
• INN: 770303030303
• SNILS: 087-256-325 41

Hire an employee:

• Full name: Vasiliy Vasilyevich Date of birth: 04/04/1974
• INN: 771425632541
• SNILS: 087-254-155 88

Hire an employee:

• Full name: Nikolaev Nikolay Nikolaevich Date of birth: 05/05/1985
• INN: 770125412893
• SNILS: 087-258-965 47

Install for Semenov S.S. from 01/01/2015, the method of reflecting wages is: “General production expenses”.

Set for Vasilyev V.V., Nikolaev N.N. from 01/01/2015, the method of reflecting wages is: “Main production”.

Calculate wages for the “Production Shop” for January 2015.

Register the writ of execution dated 02/25/2015. Withhold from V.V. Vasiliev in favor of Vasilisa Vasilievna Vasilieva from 02/01/2015 to 04/23/2025 1/3 of the salary.

Register the writ of execution dated 03/01/2015. Withhold from Semyon Semenovich Semenov in favor of the shopping center KOMUS LLC from 03/01/2015 to 03/31/2015 46,000.00 rubles.

Calculate wages for February 2015.

Accrue Nikolay Nikolaevich Nikolaev vacation pay for March 2015. Vacation period from 03/30/2015 to 04/05/2015 for work from 01/15/2015 to 03/31/2015.

Calculate wages for March 2015.

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We recommend that you read the sections

Preparing to work with 1C Accounting