Summary payroll. Sample payroll for the issuance of wages

The payment of salaries in the institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or non-cash.

A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a payroll sheet, the form can be downloaded free of charge below.

The accrual and payment of wages is reflected in the relevant accounting records, and the document - the basis for such postings is the payroll (SW). It is compiled by an accountant in the legally approved forms:

payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
settlement (unified form T-53) - illustrates the calculation of the monthly remuneration for each employee.

The form for the issuance of salaries (the form can be downloaded in our article) must be compiled monthly for each salary paid in the institution in accordance with the norms and rules of the current legislation.

The document itself is title page, a content (tabular) part and a section that includes information about the deposited salary.

The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions. The payment and settlement accumulates the data contained in the settlement and payment documents. We offer a payroll form to download for free.

Pay slip, form

Payroll, form

personal account form

When calculating salaries in institutions, the unified form T-54 is also used, it is mandatory for use and is enshrined in the Decree of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for billing period(year or period of work). Employee personal card - a form for the salary of each employee is available for download.

Filling order

Can be made on paper or in electronic format. An electronic settlement document must be signed with an EDS. The filling procedure is regulated by the Instruction of the Central Bank of the Russian Federation No. 3210-U dated 03/11/2014.

First of all, the title page is filled in: all organizational details of the institution are indicated (name, TIN / KPP, OKPO). It is also necessary to register the total amount paid, indicate the billing period, the number and date of the invoice. The head and chief accountant put their signatures in the title part.

The tabular part is formed from the following information data:

serial number;
position of employees;
Personnel Number;
FULL NAME.;
salary (rate) according to the tariff;
the number of hours worked according to the time sheet;
deductions and accruals carried out for each employee;
signature column.

The bottom rows show the totals for all employees: how much money is paid and how much is deposited. It is also noted who made the payment of wages, the surname and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.

Dates of issuance Money limited to no more than five business days. In the event that the employee has not received wages within the specified period, the amount is deposited, and a corresponding mark is placed in the VO.

Features for a budgetary institution

Budgetary, autonomous and state-owned institutions, when calculating and paying (in cash) wages, use special shapes ZV approved by the Order of the Ministry of Finance No. 52n dated March 30, 2015:

0504401 - settlement and payment;
0504403 - payment.

Payrolls used by budgetary institutions are formed on the basis of the time sheet and are compiled similarly to the payment and settlement document for LLCs, NPOs and individual entrepreneurs.

The title part contains all the details of the budgetary organization: name, division, TIN / KPP, codes in accordance with all-Russian classifiers, signatures of the head and chief accountant, as well as the unit of measurement (currency).

The following columns are filled in the tabular part:

Personnel Number;
job title;
FULL NAME.;
charges;
retention;
actual result;
signature.

Upon the issuance of the monthly remuneration, the issued and deposited amounts are recorded. SW budget institution signed by the compiler, inspector and cashier indicating the positions and date of signature. You can download the payroll sheet for free (for BU) on our website.

Some entrepreneurs who use hired workers to run their business use a settlement form to pay them wages. payroll. But it is not always possible to apply it. In such cases, the State Statistics Committee foresaw separate forms of payroll and settlement statements for wages. To do this, use the form T-51 and T-53. They were put into use in 2004.

The essence of the payroll

The payroll sheet contains information about all employees and their accruals, as well as the amount of deductions from the earnings of each employee.

A sample of this document is a form that consists of two parts, namely:

title page with the main details of the individual entrepreneur;
a table that is compiled with the data of all employees who work on the basis of labor relations with individual entrepreneurs.

The payroll is formed on the basis of the form. In the first part, you need to specify a few basic parameters:

full registration name of the IP;
identification code of the taxpayer;
date of filling out the form;
the total amount of funds paid;
the period for which payment is made.

All of them have a certain location in the payroll, which may differ depending on the field of business of the IP.
The payroll contains detailed figures for calculating the remuneration of employees in its second part. It is a table that can be several pages long. Each line in it corresponds to a separate staff unit, and each column indicates the accrual or deduction for this TIN. We must not forget that in the case when the table is very long, each sheet is numbered, and information about the total quantity is indicated in a special field when the payroll is processed. The total number of columns in the T-51 form should be 18.

Form T-51 is not approved by the manager, but only signed by the accountant who issued it. This is due to the fact that the payroll wages does not give the right to issue funds, but only implies their future transfer.

Payroll: purpose and application

After all calculations of the amounts have been carried out, it is necessary to fill out a payroll sheet, which will give the right to pay directly to employees. This is the form.

It is a payroll, which is the basis for the formation of payment orders for the transfer of salary amounts through banks, as well as cash orders for making payments through the cash desk. The choice of the form of receiving money is chosen by the employee according to his own wishes and interests.

The payroll consists, like the payroll, of two parts:

title;
tabular.

The first sheet indicates the main registration data of the individual entrepreneur. Distinctive feature the title of this document is the presence on it of a column with information about the expiration date that this payroll has. The requirements of the Decree of the Bank of Russia indicate that payments can be made in the T-53 form only within 5 days after the document is approved by the head of the legal entity.

The payroll in the second part is a table that consists of six columns and rows in the number of IP employees. A sample of filling out a table from this form involves entering such data;

number in order in the table;
number from the personal file of a particular employee;
employee data, namely his full name;
amounts payable by employees;
summed up amount of issue;
the signature of the recipient of funds;
supporting document for cash withdrawal.

The payroll is filled out on the basis of primary documents. As for the last column, in cases where expenditure payments are not made through the cash desk, it is crossed out with a dash.

To make payments according to the data in the T-53 form, it is necessary that the document be endorsed by the head and executive accountant of the legal entity.

After the expiration of the billing period, it must be closed. This must be done even if not everyone managed to receive the funds.

The process of closing this form involves several steps:

opposite those full names of employees who did not receive funds, put down the sign "deposited";
summarize amounts paid and unpaid;
the cashier confirms the document with a signature;
a general cash settlement is formed with the amount of funds issued, and its number is written in the statement.

Benefits of payroll

But for entrepreneurs whose staff is ready to receive a salary in cash, it will be more convenient to form a document according to the model of the T-49 form. This is a payroll statement that combines both settlement and payment functions.

It consists of two main parts:

title, which also indicates the basic data of the individual entrepreneur, billing period, validity period of the statement, signature responsible persons and entrepreneur;
tables with accruals, deductions and total payments.

The main advantage that distinguishes the payroll is that it simplifies the process of maintaining accounting IP. This is due to the fact that it allows filling out only one sample form for the payment of wages.

But there are some features of using the T-49 form:

it cannot be applied in cases where funds are transferred to employees' bank accounts;
when the payroll is filled out, it is immediately formed cash receipt in the form of KO-2;
the settlement and payment form cannot be applied when the individual entrepreneur uses cash and non-cash payments at the same time.

Confirmation of payments, which the payroll assumes, must be endorsed by the signature of the cashier who made the direct payment. Unpaid amounts are also indicated by the "deposited" sign. A fully completed payroll is transferred back to the accounting department for savings for 5 years.

Today, the T-49 form is very practical, but during the period of almost complete non-cash payments, it is used infrequently. But in the case when an individual entrepreneur has a staff with a small number of employees, it is this sample document that can be the most convenient for paying salaries.

No related entries found.

For the calculation and payroll, the payroll form T-51 is used. Instead, you can also use the payroll form T-49, which allows you not only to calculate wages, but also pay them to employees. If for you you use the above form T-51, then the payment of money can be made on the basis of.

In the article, we will dwell in more detail on filling out the payroll, as an example, a sample filled out for three employees will be given. You can download the T-51 form at the end of the article.

A sample of filling out the payroll (form T-51)

At the top, the name of the organization and the indication of the OKPO code are written. The name of the structural unit should be indicated if the payroll is carried out only for a specific unit. The statement is assigned a serial number from the beginning of the year and the date of completion is indicated.

The reporting period is the month for which wages will be calculated.

The sample below is completed for three shop workers.

Information about these employees, all accruals and deductions are reflected in the table located in the payroll on the second sheet.

For each employee, you should indicate the personnel number assigned to him when hiring, last name and initials, position and tariff rate (salary).

Next, you should indicate how many days or hours the employee worked in the reporting period (month). This data is taken from . Weekdays, weekends and holidays are listed separately. This is due to the fact that work on weekends is paid higher. In our example, there are 21 working days in the reporting period. One of the workers worked 20 days, another 15, and the third all 21.

In the "accrued" column, the employee's salary should be reflected, based on the days worked by him and the tariff rate established for him. Also, this column reflects all surcharges, bonuses, allowances and sick leave. In our sample statement, one of the employees deserved a bonus. The second one, who had worked for 15 days, was sick, for him sick leave hospital allowance was calculated. Our employees had no other payments. Next, for each employee, you need to add up all the payments due to him, thereby obtaining the final amount of earnings.

Now it is necessary to apply the standard deductions due to the employee to the employee, read more about the standard deductions due to the employee.

Now, from the values of column 12, we subtract the calculated personal income tax from column 13 and get the total amount of earnings that should be paid to the employee, this amount is recorded in the last column 18.

Also, when filling out the payroll, you need to pay attention to columns 16, 17. Column 16 reflects the organization's debt to the employee, is filled in if there are unpaid amounts for previous months. Column 17 reflects the employee's debt to the organization, is filled in if the employee owes some amounts to the organization (for example, he took a loan, or a penalty was applied to the employee). The amounts in columns 16, 17 should be taken into account when calculating the final salary payable.

Based on the results of the completed payroll table, the total values are considered: total accrued, total withheld and total payable.

You can view a sample T-51 payroll.

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The statement for the issuance of wages (T-51 and T-49) is issued 2 times a month: when paying an advance and final payment. Here you can download the form of the statement, learn about the procedure for filling it out and see an example of filling it out.

The salary must be paid twice a month on the day established by the Labor Regulations, the collective or labor agreement. This means that the employer himself can determine in which of the documents to prescribe the place and term of its payment. Money can be paid to employees through the cash desk of the organization or transferred to bank cards.

Payroll (blank)

The statement for the issuance of wages was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. The statement can be drawn up according to this unified form. If you decide to use this form, then you can download it from the link:

The Decree provides that there are 3 types of such statements:

settlement and payment (form T-49);
settlement (form T-51);
payment (form T-53).

If you chose a payroll statement (form T-49) to process the issuance of money, then other statements (form T-51 and T-53) do not constitute. Form T-49 contains all the elements of the other two statements mentioned.

Form T-49 is filled out if you issue money from the cash desk in cash. If you refused to use it, then when accruing money, draw up a T-51 statement, and when it is issued in cash, form T-53. When transferring money to employees' payment cards, you only need a form (T-51 form).

payroll sheet: free download form (form T-49)
payroll for the issuance of salaries: form free download (form T-53)

In addition, you can download the payroll form for free from the "Accounting Forms" section by clicking on this link.

Payroll sheet: example

An example will illustrate the procedure for filling out the payroll.

Example
Manager Kondratiev received a salary of 15,000 rubles. Personal income tax withheld 1950 rubles. Employees of the organization receive money on a bank card.

On August 20, an advance payment was issued to the manager - 6,000 rubles. The remaining part for the current month Alfa LLC transfers to the accounts of employees on the 5th day of the next month.

The amount payable for the second month is 7050 rubles. (15,000 rubles - 1950 rubles - 6000 rubles).

On the title page they write:

Company name;

OKPO code;

number and date of the payroll;

reporting period (the month for which the document was drawn up).

In columns 1-7 of the table, the accountant indicated information about him (personnel number, full name, position), salary of the manager and the amount of time worked (in days).

In column 8 of the table, he indicated the amount accrued for the reporting month - 15,000 rubles.

Columns 9-11 will not be completed because he did not have other payments (for example, temporary disability benefits, vacation pay or business trip).

In column 12 “Total”, the accountant reflected the amount of 15,000 rubles.

In column 13, he indicated the amount of personal income tax withheld - 1950 rubles, and in column 14 - the amount of the advance paid for the first part of the month - 6000 rubles.

In columns 16 "Debt to the organization" and 17 "Debt to the employee" will be the total debt of the organization to the employee (or, conversely, the employee to the company) at the end of the reporting period (month). Column 16 is filled in here, since in August the company must pay Kondratiev 7050 rubles. In column 18 "To be paid" 7050 rubles will be entered.

If earlier the company underpaid the amount due to the employee, the accountant will reflect it in the payroll for August in column 16 “debt to the organization”. Then in this column you will need to indicate the total amount that the employee is entitled to (unpaid money for August plus the amount of the previous debt). Accordingly, column 18 “Payable” will show the total amount payable.

If at the end of the month there is an employee's debt to the company, it is recorded in column 17, and column 18 "Payable" shows the difference between the values of columns 16 and 17.

The statement for the issuance of wages (form T-51) will look like this:

first page

second page

Issuance of money in cash

Cash money from the cash desk must be issued by the cashier (clause 4 of the Bank of Russia Directive dated March 11, 2014 No. 3210-U). In organizations that do not have a cashier on staff, or in subdivisions of an organization located at a territorial distance from the head office (workshops, warehouses), the manager can appoint any employee to perform the duties of a cashier to pay money.

For this you need:

issue an order to appoint an employee responsible for the issuance of salaries;
familiarize the appointed employee with his rights and obligations related to the issuance of wages, against signature.

Money through the cash desk is issued according to the settlement and payment (payment) statement or according to the expenditure cash warrant(Clause 6.1 of Bank of Russia Directive No. 3210-U dated March 11, 2014) working time organization and its employees. It is paid at the place of work through the cash desk or transferred to the bank account indicated by the employee (part 3 of article 136 of the Labor Code of the Russian Federation). If wages are paid at the place of work, it is assumed that employees must be present at work in order to receive them. If the date of payment of the salary falls on a weekend, then the payment must be made on the working day preceding it, that is, during working hours (part 8 of article 136 of the Labor Code of the Russian Federation).

In addition, it must be taken into account that the salary is issued by an employee of the organization (most often a cashier), for whom the payment of a salary is his labor duty, which he general rule performs during business hours. Therefore, if the organization has a single working time for all employees, then the issuance of salaries outside the working day would imply overtime work for the cashier on the days of advance payments and salaries. This situation does not fall under any of the cases in which the employer could involve the employee in overtime work(Article 99 of the Labor Code of the Russian Federation).

Based on the above, we can conclude that salaries should still be paid during the working hours of the organization and its employees. In this case, the specific place and terms of payment must be fixed in a collective or labor agreement (part 4 of article 136 of the Labor Code of the Russian Federation).

Transfer to a bank card

Specify the conditions for paying money in a non-cash form in a collective or employment agreement (part 3 of article 136 of the Labor Code of the Russian Federation). If earlier in the contract it was established that the salary is paid from the cash desk, make changes to it. This can be done by approving the amended version of the contract or by drawing up an additional agreement to it.

In addition, the employee must write an application for the transfer of his salary to the card. The application shall indicate the employee's bank account number. Subsequently, the employee can replace the bank through which his salary must be transferred. When transferring salaries to employees' bank accounts, the organization retains the obligation to pay advances (part 6 of article 136 of the Labor Code of the Russian Federation). Therefore, transfer your salary at least every half a month.

Money is paid to employees in accordance with an employment or collective agreement, which, among other things, must indicate the method of its transfer to the employee (Article 136 of the Labor Code of the Russian Federation). Rules of Article 136 Labor Code The Russian Federation is aimed at ensuring the coordination of the interests of the parties to the employment contract when determining the rules for paying wages (clause 2 of the ruling of the Constitutional Court of the Russian Federation dated April 21, 2005 No. 143-O). If the condition on cashless payments is not specified in the documents, then the employer is not entitled to demand a transition to payment by bank cards.

At the same time, the transition to cashless payments can be carried out in a general manner by agreement of the parties. To do this, it is necessary to obtain written consent from each employee by concluding an additional agreement with him to employment contract about changing the payment procedure. If the terms of payment are specified in the collective agreement, then the document must also be amended accordingly. For employees who refuse to receive money on bank cards, the employer is obliged to ensure payment through the cashier.

The payroll sheet is the main document for calculating the salary of employees of the enterprise for the past month.

Based on the decision of the State Statistics Committee, the forms of statements were unified as follows:

1. Settlement and payroll T-49 - payroll and issuance of money to an employee.
2. Payroll T-51 - calculation and payroll.
3. Payroll T-53 - the basis for the issuance of money.

Payslip

The payroll sheet is drawn up and signed by the accountant in a single copy. The basis for its calculation are the primary documents of accounting of working time. The director's signature is not required. In such a document, a payroll is also compiled in the case when the salary is not paid in cash, but is credited to bank cards.

The form sheet T-51 consists of a title page and a reverse side. If the enterprise is large, and the number of employees exceeds the number of columns in the form, then several forms are used, each of which is numbered, and the total number of such sheets is noted in a separate column.

Based federal law about "Accounting" payrolls must be kept for five years.

Contents of the payroll sheet

The payroll form in the T-51 form consists of the following sections:

1. OKPO code
In this column, you must enter the code of the organization in All-Russian classifier enterprises and organizations (OKPO)

2. Name of the organization.
The abbreviated or full name of the company is indicated here, as in the statutory documents.

3. Structural division.
Large companies maintain payroll forms for each department. If the entire number of employees of the enterprise is placed on the back of the form, then a dash is put in this line.

4. Document number.

5. Date of document preparation.

6. Reporting period.
The reporting period is the calendar month for which wages are calculated.

7. Number in order.
The last number in this column must be equal to the number of employees in the state.

8. Personnel number.
This number is taken from the employee's personal card.

9. Surname and initials of the employee.

10. The position of the employee.

11. Tariff rate (salary).

12. Number of days worked.
This column records the total number of hours worked, as well as work on weekends and holidays.

13. Accrued.
This column is divided into several parts, it indicates the accrual of funds by type of payment. These include payment for the time-based, piecework part of the work and income in the form of various social and material benefits, as well as the total amount of accruals per month.

14. Withheld and credited.
Here is the amount of income tax, as well as other deductions. Most often, this can be alimony, union contributions, etc. The result of this column is the total amount of all deductions for the reporting period.

15. Amount payable.
This column indicates the company's debt to the employee for the past period, as well as the employee's debt to the company, if any. Taking into account mutual debts, the total amount of wages for a certain employee is displayed.

Thus, for one employee of the organization, one line is allocated in the form.

At the end of the data table about the last employee, the signature of the accountant who filled out the payroll is put.
A sample payroll form can be downloaded on the Internet or in any information and legal resource.