Sample payroll for the issuance of wages. Preparation of payroll for the issuance of wages

As you know, today there are various forms of remuneration of employees in the enterprise. Depending on the form of payment, as well as on its component, certain documents are used for accounting.

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In general, the most common forms of RFP today are:

1. Salary.
2. No salary.
3. Salary + % of sales.
4. Commission based system.
5. Tariff and without tariff.

With the tariff system, the employee is entitled to additional payments depending on working conditions (heavy, harmful, etc.). Moreover, such an additional payment is established by legal acts, a list of which is presented in the Labor Code.

Salary part established by the employer, prescribed in employment contract and is unchanged in accordance with the employment contract.

No salary form of calculation is a payment based only on the work performed, that is, a kind of piecework wage. This form of payment is considered based on the reports of employees, completed work orders, and so on.

Form of salary +% of sales, the most common form of calculation, here you will need a sales report, both for the employee himself and for the head of the department, if any.

What is a payroll and when is it used?

The payroll reflects all accruals on the wages of employees of the company. It is an accounting document. Depending on the structure of the company, the payroll may consist of:

1. one piece, which reflects the data on the accrual of wages of all employees of the enterprise.
2. Several parts. Here, payments are divided depending on the divisions, departments of the company.

The payroll is necessary for accounting accurate calculations for each of the employees of the company and for accounting for wages. Statement includes full information according to the period worked, that is, it is calculated work time, vacations, sick days and lateness are taken into account.

There are several forms for correct calculus:

1. Payroll T-49. This form of payroll is used for primary reporting. Here, 23 columns are taken into account, where all the calculated payroll charges are detailed. When filling out the T-49 form, no other forms are required to fill out. This document contains the total accruals and deductions, thanks to which the overall result is displayed.
2. Settlement sheet T-51. Figuratively speaking, this form is used for non-cash payments. wages. It is issued exclusively in a single copy and filled in by an accountant.
3. Payroll number T-53. It is used for the issuance of wages, declared by employees by hand. It is compiled on the basis of the T-51 form. The document consists of the personal data of the employee, namely:
   • exact amount paid.

Filling rules

Filling out the payroll is a very responsible business. It requires a lot of attention.

After filling out the statement, you must register it in the journal. This journal changes once a year:

1. So, on the first sheet it is necessary to indicate first name last name and patronymic of the employee or the name of the enterprise.
2. The next column is dedicated to company classification code and offsetting account number.
3. The date of completion of the statement is indicated.
4. Then write the total amount disbursed funds, both digitally and in words.
5. At the end of the first sheet is written billing period date.
6. Further, the statement is certified by the head.
7. Then the RFP itself is issued and the statement is filled out. That is:
   1. The name of the employee is written.
   2. On the contrary, the amount of the issue is prescribed.
   3. And in the last column, the signature of the employee about receiving funds.
8. After the whole process it is necessary submit the statement to the chief accountant for verification.
9. The listing is closed.

1. The full name of the company is written on the title page of the document, as well as the organization code, sheet number and date of completion.
2. The tabular part of the statement includes personal data of employees- Full name, serial and personnel number of the employee and his position, as well as the number of hours worked, the amount of payments for each of the employees. It also indicates the size of the retained Money, If there are any.

Correction in payroll

Of course, it is best not to correct anything in accounting documents, firstly, from an aesthetic point of view, it looks ugly, and secondly, corrections entail certain difficulties.

However, the human factor does not always play into the hands, especially since such typos are often not made intentionally, so you should do this:

1. Carefully, with one straight line, cross out the corrected fragment.
2. Write the correct option next to or above.
3. All persons who signed the statement before the correction must repeat this procedure to certify the new inscription.
4. Set the revision date.

Closing the payroll

closure payroll takes place on the date indicated on the title page. At the same time, not all workers can receive wages by that time. In this case, the accountant needs to do the following:

1. Next to the name of the employee who did not receive a salary, the inscription "Deposited" is put.
2. From the bottom of the tabular part of the statement, the total disbursed amount and the total amount deposited are calculated and indicated.
3. Cashier/accountant or the manager certifies the statement with a signature.
4. Next, it is issued withdrawal slip , where the issued amount is indicated. The order number is entered in the corresponding column of the sheet.
5. Next, the statement is sent v accounting archive for storage.

It is worth considering that the payroll is subject to tax audit, therefore, both when filling out and when closing, it is worth paying special attention to this document.

Storage and accounting

As you know, many accounting documents are stored in the archives of the company. for a long time. So, the payroll is kept for 5 years, if a reporting check is carried out during this period. Otherwise, the document is kept for 75 years.

Accounting for wages is based on Form B-8. The payroll takes into account various increases, bonuses, deductions, as well as other payments provided for by the Labor Code of the Russian Federation.

You should also take into account important point. If after 3 days from the date of payment, the employee does not receive the RFP, then the data is entered in the deposit column and transferred to the statement of the next month.

It should also be noted that for last years, the emerging accounting software has been noticeably modernized. And in the context of this topic. Namely, all accrual processes occur automatically.

Responsible persons

The person responsible for the payroll is Chief Accountant and owner of the company. That is, the accountant is responsible for all additional payments, as well as deductions from wages. At the same time, if the document does not bear the signature of the chief accountant, the documents are invalid.

The cashier, if one is on the staff of the company, is engaged in receiving, storing, as well as issuing and accounting for funds. In the absence of a cashier at the enterprise, his duties are performed by an accountant.

According to the legislation of the Russian Federation, withholding wages for more than the period specified in the Labor Code of the Russian Federation threatens with criminal, material or administrative liability. Therefore, if the accountant is absent from the workplace due to illness or vacation on the day the RFP is issued, the manager is obliged to appoint a deputy accountant.

Payment of wages according to the statement

As a rule, employees receive wages 2 times a month. And most often it is the 15th and 30th of each month. Since monetary procedures are always very responsible, a special place is allocated in the company for issuing RFP. This is either a cash desk, or the offices of an accountant or manager.

Upon receipt of funds, an employee of the company must recalculate the amount, sign on receipt of the appropriate amount, which will mean that he agrees with the amount received and has no claims.

The payroll is drawn up by the cashier, accountant or manager. If the employee could not receive the RFP, due to illness, business trip or others, then opposite his last name, “Deposited” is written directly in the statement.

After the end of the issuance of wages to employees, the responsible person draws up an expense order. The expense number is recorded in the statement.

Paying salaries to bank cards

In accordance with the resolution of the State Statistics Committee, if a company pays wages by bank transfer, that is, on a card, then only a payroll sheet is compiled under the number T-51 in in electronic format. In this case, it must contain all the necessary details:

1. Name of the employee.
2. Position.
3. Tariff rate.
4. Personnel Number.
5. The amount of time worked.

When a business entity uses hired labor involved under labor contracts in its activities, it must accrue and pay wages to its employees according to the established rules for their work. For the calculation of remuneration and its registration in 2019, the payroll t-51 can be used. V existing conditions management, it is one of the main forms for calculating salaries.

Responsibility lies with the accounting department. If it is absent, then any other accountant, economist, director, etc. can calculate the remuneration.

It is these specialists who, when calculating remuneration, draw up primary documents for payroll, including the payroll. The company has the right to use the form approved by the statistical authorities, or on its basis to build its own, taking into account the specifics of the implementation of activities.

The payroll can be drawn up manually on forms purchased from the printing house, which is typical for small businesses. However, it is more efficient to prepare it in accounting programs, where the filling is done programmatically with the implementation of calculations in automatic mode.

The use of the T-51 form also implies the use of the T-53 form. The second document is the registration of the payment of remuneration to employees of the company. This principle of accrual and payment of wages is typical for enterprises that are not related to small businesses, in which accounting is kept in full.

Attention! For organizations that are considered small businesses, it is more efficient to use a form such as. Registration of a single document becomes possible due to a small number of employees in order to simplify and optimize accounting.

The payroll is the main source of information for calculating personal income tax and insurance premiums for compulsory types of insurance, as well as for filling out all necessary tax reports.

Payrolls are stitched together from month to month with documents attached to them, which include calculations of vacation pay, disability benefits, etc.

Compilation frequency

The payroll allows you to determine the amount of earnings, which employee will receive for the past month.

At the same time, according to the latest 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 desirable to determine the amount of the advance also using the payroll. Further, after the end of the month, the calculation is made by a new document, taking into account the total number of days worked and all the necessary charges. The amount issued in this case is indicated in a separate column in the "Withheld and credited" block.

What documents are drawn up on its basis

Based on the data contained in the payroll:

• Payroll T-53, contains the names of employees and the amount of salary to be issued;
• Journal in the form T-53a - is intended for through registration of all T-53 statements issued in the company;
• Personal account, T-54 or T-54a format - after the payroll calculation, information on accrual and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
• - issued to a specific employee when paying him a salary;
• Register for the transfer of salaries - is compiled if the salary is transferred to employees on cards or accounts. Usually contains the card or account number and the amount to be credited.
• Payment order- is issued when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire amount of the issue, if the payment is made according to the register.

Download the payroll form in the T-51 form for 2019

A sample of filling out the payroll in the form of T-51

front part

Entering data on the form must begin with title page. The name of the company is recorded there, as well as the one assigned to it. The statement can be compiled for any specific department. In this case, its name must be written in the column below. If the form is drawn up for all employees of the company, then a dash must be indicated in this column.

Next to the name of the document, its number is written in order, the date when the form was filled out, the interval of the reporting period for which the calculation was made.

back

On the back of the form is the main table. It is necessary to enter information about the calculation of salaries and deductions from it. This side must be filled in line by line, and only one line should be assigned to one employee.

Column 1 includes continuous line numbering throughout the document.

V columns 2-4 you need to record personal information for each of the employees. This data is usually transferred from their . So, in column 2 the assigned personnel number is rewritten, in column 3 - the surname and initials, in column 4 the position in which he works is affixed.

V column 5 the salary of the employee or his rate per hour is entered.

Columns 6 and 7 are intended to indicate the number of days worked for the reporting period. Information here must be transferred from the time sheet.

At the same time, the number of working days worked is entered in column 6, and the number of days off and holidays, when the employee performs work duties, is entered in column 7. It is necessary to carry out such a division, because, according to the law, weekends or holidays must be paid at a double rate.

Columns 8-12 Together they form the "Accrued" block. At the same time, columns 8 to 11 indicate various types of accruals for the specified period (basic salary, bonuses, vacation pay, calculation upon dismissal, sick leave, and others). And in column 12, you need to sum up all the accruals.

In turn, columns 13-15 are combined into the "Retained and credited" section. So, in column 13 the amount of personal income tax to be withheld from the employee is entered, in column 14 - the total amount of tax benefits provided.

Attention! If you need to specify large quantity deductions (for example, alimony, compensation for property damage, etc.), then the number of columns can be increased. Column 15 is the total for deductions from the employee.

If on the date of payroll for the new period, the employee or company has a debt, then columns 16 and 17 should be used to indicate its amount. Overall size salaries payable are recorded in column 18.

This completes the filling of the sheet. The employee who was involved in its compilation signs a document indicating the position and transcript.

Terms of payment according to the document

Form t-51 is not directly involved in the issuance of wages - its functions are only to determine it. However, on the basis of this document, payrolls can be drawn up, according to which employees will receive earnings.

Every company should have a payroll policy in place. In addition, the order must establish certain dates on which the payment must be made. The law establishes that this must occur at least twice a month. The period between the days of issue should not exceed 14 days.

It is not forbidden to make payments more often (for example, once every 10 days or every week).

In addition, the date on which the advance payment of wages is paid must not be later than the 30th day of the month, and the remaining part of the salary - before the 15th day of the month following the settlement month.

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Important! If the salary is paid in cash from the cash desk, then the payment period cannot be more than 5 days, including the day the funds are received from the account to the cash desk.

accounting entries

Based on the data contained in the payroll, the following postings are made in accounting. For the basic salary, bonus, sick leave and vacation pay, they look like this:

Debit	Credit	Operation
20	70	An accrual was made for employees of the main production
23	70	Accrual for auxiliary production workers
25	70	Accrual for employees performing general production duties
26	70	Accrual to employees with administrative functions (management, accountant, etc.)
44	70	Accrual to employees who are engaged in trade
91	70	Accrual to employees who are not directly involved in production activities

The employee may also be entitled to other benefits:

The payroll also takes into account the amounts that must be withheld from the employee's earnings.

The payroll (PB) is considered the most convenient document for payroll. Its form has been worked out by many years of practice, is enshrined in law and is suitable for both organizations and individual entrepreneurs.

Most often, the statement form is used by enterprises that have several employees in the state. But it is also successfully used by employers with one employee, simplifying a complex pattern. In fact, this is a primary document that has a corresponding shelf life.

Appointment of RV

The payroll is indicated in regulations under the heading T-51. This unified form was approved back in 2004 by the Decree of the State Statistics Committee. The sample form is taken from the appendix to this circular. Its main purpose is to fix the amounts intended for payments to employees of the enterprise. There are no signatures of employees in receiving funds.

Please note: It is formed both when paying in the form of cash, and when transferring wages to a bank card.

There is also a payroll, the form of which has the stamp T-53, which reflects the funds already accrued, and the employee signs to confirm receipt of money. It is used only for cash payments.

What does RV look like?

Form T-51 consists of two parts located on both sides of the sheet. The title page contains the legal name of the employer (full or abbreviated), corresponding to the constituent documents, OKPO, the name of the structural unit (if wages are calculated for its employees).

In addition, the payroll on the title page contains fields describing the document number, the date of its formation, the period for which the calculation is carried out. Some details of the form may be changed if required by the type of activity of the enterprise or the method of data processing.

The other side contains a unified tabular form, consisting of 18 columns and as many rows as there are employees in the state. If the company has many employees, there may be several sheets with tables, all are numbered and the total number is placed in a separate field.

Form payroll for wages T-51

Filling in the tabular section

The rules for filling are simple. Calculation data for employees is entered into the lines of the form, one line - one employee. Amounts are reflected in rubles and kopecks and rounding is not allowed.

The following fields must be filled in:

- number in order;

- number of the employee according to the time sheet;

- FULL NAME. employee

- position held;

- the amount of salary, tariff rate;

- how much time worked (in hours);

- how many hours worked on holidays and weekends;

- accruals;

- withdrawals and offsets for past overpayments (taxes included);

- the company's debt to the employee;

- the employee's debt to the company;

- summary total.

The results of payroll calculations for each employee are reflected in the payable field (No. 18). In fact, the calculation of the total is the solution of an example with one unknown - the amount of salary.

Please note: As soon as this unified table is ready and signed, all information from T-51 must be transferred to the payroll with the stamp T-53.

There should be no empty fields, if there are no indicators, then a dash is put.

A sample of filling out the payroll T-51 for wages

The period of operational storage of the statement is limited. As soon as the period allotted for the issuance of wages (5 days) ends, opposite the name of the employee who did not receive the funds, the “deposited” mark is placed in the “payable” column. Information that a particular employee was not paid for work on time is taken from the T-53 payroll. If necessary, a link to the relevant information (statement or order) is provided.

What documents are compiled?

To carry out the calculation according to the unified form T-51, the accountant needs the data contained in the following documents of the enterprise:

• staffing,
• timesheet for recording working time
• documentary information about the production of products (if the payment is piecework),
• orders or instructions on the appointment of incentive payments (bonuses),
• orders or directives imposing monetary sanctions.

For those enterprises that use computer data processing, all primary information is entered into a database and stored there. Automated system should also function on the basis of the sample form T-51.

Who draws up the form and who certifies it?

The payroll is created by an accountant, whose responsibility is, in addition, the subsequent transfer of the form for storage. In large companies, a separate employee is allocated for calculating wages. This is due to the special importance of the events. It is he who signs the calculation on the last page of the unified statement, and a transcript should also be given indicating the position and full names. Here, unlike the T-53, a manager's visa is not issued, since money is not issued under this document.

The payroll is compiled in a single copy for the reason that it is intended for internal use.

Please note: For the same reason, in the archive of the enterprise, the shelf life of the completed form is 5 years, and not 75, as provided for personnel information (T-53).

(click to open)

The organization's payroll process

Regardless of how the employee of the company receives his funds, whether it is a cash payment or a transfer to a card. In any case, all his working days will be taken into account in special statements, in which all the working hours of a single employee will be marked in black and white. This document is called a spreadsheet. According to this statement, the payroll is subsequently filled out, which ultimately determines where to transfer the earned funds.

The payroll is compiled in a strictly prescribed form and is made on the basis of pay sheets for each employee of the company. Currently, the law approved 3 forms of statements:

• Settlement sheet T51
• Payroll T49
• Well, payroll T53

Let's look at each form in turn.

T51 considered to be the original document. It is usually used to transfer wages to the specified settlement accounts of employees. This document requires only the indication of the current account itself and the transfer of the data of the surname and the amount of the transfer to a special cash order for transfer.

The advantage of this form is that the accounting department no longer needs to keep additional statements if wages are accrued by transfer to a current account. That is why most organizations seek to issue bank cards to their employees.

T53 used in extreme cases. Often this form is chosen if it is necessary to include the labor of hired workers. In this case, only the last name and the real amount of wages are entered in the document, without indicating hours of work.

T49 is a kind of hybrid of the first two forms. Often it is used in organizations where wages are paid in cash.

How payroll is issued according to the statement

The payroll is something like a form with the names of several employees. The procedure for issuing funds usually occurs as follows:

1. The head is brought the original statement. He gets acquainted with it and, in the absence of comments, puts his signature.
2. The employee enters the settlement department and signs the receipt of funds in the amount indicated on the form.
3. After that, the cashier can give him a salary.

If an employee for some reason cannot come for wages, the cashier sets aside the amount indicated in the statement until he appears.

This form of wages is inconvenient for several reasons:

1. Human factor. We need constant monitoring and personal presence of each employee. The situation becomes more complicated if there are many such employees in the organization.
2. Awareness of the accruals of all employees. In the case of a cashless payment, only the person responsible for the calculations knows about the amount of salary, but in the case of issuing money on hand, each employee will see the amounts of other employees and compare with his own. In some cases, this acts negatively, not only psychologically, but also physically demoralizing the employee himself.

Rules for compiling payrolls

The payroll is an extremely important document, which means that it also has its own rules that you should not deviate from. Most of them, of course, are related to incorrect filling and ways to eliminate them:

1. If you provided incorrect information, made a mistake with the signature line, or mixed up the amount, false data is crossed out with one horizontal line.
2. The correct value is indicated above this line.
3. Next to the correct option, it is written: “Believe corrected” and a signature is put responsible persons indicating the date of correction.
4. In case of theft, damage or loss of payment documents, it is necessary to print a similar statement and fill it out again. If this is not possible, due to the absence of some employees due to dismissal, then a duplicate is written on a new sheet, and a dash is put in the empty lines or the reason for the lack of data is indicated.

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Payroll for employees with whom labor contracts are concluded in the company can be drawn up in several documents. The use of a specific form should be fixed in accounting policy firms. Currently, in connection with the development of non-cash transfer of money by an employee, the payroll comes to the fore.

This document is drawn up by the payroll accountant at the time of payroll. The bodies of the State Statistics Service provide for it a standardized form t 51. The company has the right to use either it, or, on the basis of this form, develop its own, taking into account the characteristics of the enterprise.

Specialized programs include a unified document that is generated automatically after entering the necessary information into certain cards. It is possible to use forms that are sold in printing houses. They are filled in manually, having made all the necessary calculations. The payment of money by an employee when using this statement is carried out mainly using.

Also, an organization can use a form such as settlement for payroll. This document is used by small businesses to optimize workflow. The payroll differs from the latter in that it is intended only to reflect the formation of wages, it is impossible to issue money to employees on it.

After compiling form T 51 on its basis, the accountant writes out either a payroll or cash orders for payment.

The payroll is the basis for determining the amount of personal income tax for employees, which the company must transfer to the budget as a tax agent. On its basis, statements are compiled for the calculation of contributions to extrabudgetary funds.

Form t 51 is filed in a folder for the past month, along with all attachments to it. These may be calculations sick leave, vacation, etc.

A sample of filling out the payroll in the form of T-51

Filling out the document begins with the title page. It indicates the exact name of the company, the code according to the OKPO directory. If the statement is compiled for a strictly defined department, then you need to write down its name in the column "Structural unit". Otherwise, a dash is placed there.

Below, after the name of the form, its serial number, the date of completion and the date of the reporting period for which the salary is calculated are indicated.

The reverse side is a large table in which data on the calculation of employees' salaries is entered. It is filled line by line, with each position corresponding to one employee.

Column 1 indicates the line number in the document in order. The following columns 2-4 contain personal data about each worker, and are transferred to the statement from the personal card. In column 2, the personnel number of the employee is recorded, in column 3 - the full name, in column 4 - the position in the enterprise. Column 5 contains data on the salary or hourly rate of the employee.

Columns 6-7 contain the number of days worked in a given month, information is transferred here from the time sheet. Column 6 contains information about working days, column 7 - about worked holidays and weekends. Such a division is necessary, since the latter, according to the law, are paid double.

Block "Accrued" contains columns from 8 to 12. Columns 8-11 indicate charges for the month of calculation according to various types payments (for hours worked, bonuses, vacation pay, etc.). Column 12 is the total amount of accruals for the period.

Columns 13 to 15 are included in block "Retained and credited". Column 13 contains the amount income tax, withheld from the employee, in column 14 - the amount of the standard deductions provided to him. If necessary, the number of columns in this section can be increased to show all the reasons for deductions from employees. Column 15 contains the total amount of deductions.

If at the time of salary calculation an employee or enterprise has debts, they must be indicated in columns 16-17. The total amount due for payment in hand is recorded in column 18.

The statement below is signed by a responsible employee who puts his position, signature and transcript.