Account cash warrant. Sample Fill

Consumable cash warrant- a form, the form of which is officially approved at the level of federal legislation. Find out what is the structure of the relevant document, how to fill out the form of an outlay cash warrant correctly and what has changed in its design in 2019, find out from our article.

What is the best way to download the RKO form - in Word or another format

The form of an account cash warrant can be submitted in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents open in more programs - in common operating systems(Windows, Linux, MacOS), as a rule, there is always pre-installed software that can work with files of the corresponding format.

Relatively few solutions work correctly with Excel files − Microsoft Excel, Open Office Calc and their analogues, including "cloud" types of software. As a rule, in modern operating systems they are not installed by default.

If you decide to download the expendable cash warrant form in Excel format, then you will have a more versatile file at your disposal. For example, when it is created in one version of Microsoft Excel, it is recognized without problems in any other, and in most cases also in third-party programs. While Word-files, due to the peculiarities of their structure, are not always correctly recognized in programs that differ from those in which they were created.

Another argument for downloading the RKO form in Excel is the convenience of filling it out on a computer. The structure of files of this type is such that it is more difficult for an accountant to make a mistake with filling in the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, it is possible to mistakenly affect other elements of the document's formatting, as a result of which its structure may be violated.

What unified form should the RKO form correspond to

In accordance with the provisions of Bank of Russia Instruction No. 3210-U dated March 11, 2014 Russian organizations are obliged to use the unified form KO-2 (corresponding to the number 0310002 according to OKUD) as the RKO form. This form was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

More about legal requirements to primary documents, read the article "Primary document: requirements for the form and the consequences of its violation" .

NOTE! From 08/19/2017, new rules for conducting cash transactions are in force, which you can familiarize yourself with.

How to download the RKO form for free

You can download an expense cash warrant in the form of KO-2, that is, fully compliant in its structure with the requirements of the law, on our website:

NOTE! It is important not only to download the RKO of the current form in one of the formats presented, but also to make sure that the file does not have the “read-only” attribute (otherwise it will not be possible to edit it on a PC). To do this, you need to find it on the disk, right-click on it, select "Properties" and, if necessary, uncheck the box next to the corresponding attribute.

Download cash receipt — this is still half the battle, the next task will arise - to fill it correctly. Consider the key points of this procedure.

Do I need to print the form of an expense cash warrant KO-2

Filling out the cash register can be carried out both on a computer - with subsequent printing, and manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions may also be involved - in this case, the printout of cash registers is optional (order files are stored in the memory of the corresponding programs and signed using an EDS). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign these documents: the head, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO template might look like this:

This completed sample cash receipt can be used as a template for your organization's cashier.

What to look out for Special attention by filling out the form of an expense cash warrant:

• in the column "OKPO Code" it is necessary to indicate the data corresponding to those contained in the registers of state statistics;
• if the enterprise does not have structural divisions, then a dash must be put in the corresponding column of the form;
• in the column "Document number" the CSC number should be fixed in order, as a rule, the calculation starts on January 1 of each year;
• the amount in the tabular part of the form can be indicated in rubles and kopecks separated by a comma or a hyphen (for example, 200.75 or 200-75);
• data is entered in the item "Code of the intended purpose" only if the organization in practice uses a system of codes by which the expense and income are determined Money;
• in the “Amount” paragraph, which is located below the table, the amount of funds issued under the CSC should be indicated, in rubles - in capital letters the first word, in kopecks - in numbers;
• in the column "Bases" you need to indicate the content of the business transaction
• the column "Application" contains information about the document that is the basis for the cash transaction (for example, it can be a payroll - when paying salaries in cash) indicating the number and date of its compilation.

Read more about filling out the payroll in the article. "Sample filling in the payroll T 49" .

If the RKO is filled in by an individual entrepreneur who does not hire cashiers, then in the column "Issued" his data should be. If the individual entrepreneur does not hire an accountant, only his signature as the head of the organization should be on the cash register.

Innovations in the procedure for registration of RSC 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were before. So, on August 19, 2017, the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-u came into force, which introduced a number of changes to the procedure for filling out and issuing cash orders:

• The cashier has the right to draw up at the end of the working day one cash settlement for the entire amount issued per day from the cash desk, but on the condition that there are fiscal documents of the online cash desk for the money issued.
• The cashier is obliged to check whether there are signatures of the chief accountant and accountant or director on the cash register, however, signatures are now checked against samples only if the document was drawn up on paper.
• If the RKO is issued in in electronic format, then the recipient of money has the right to put his electronic signature on the document.
• You can issue money for a report by order of the director; now it is not necessary to ask for a statement from the accountant. However, the chosen procedure for issuing funds (upon an application or order) should be fixed in the Regulation on Settlements with Accountable Persons.
• An employee's debt on a previously received advance is no longer a reason for refusing a new issuance of accountable funds.

Read more about all the changes in the procedure for issuing a report.

Results

An account cash warrant is filled in when cash is issued from the cash desk. The rules for filling it out are strictly regulated and regulated for the most part by indication No. 3210-U. In 2019, you need to fill out the RKO according to the well-known rules.

An expense cash order (RKO) is a primary cash document, on the basis of which cash is issued from the organization's cash desk.

Download the free form and sample of filling out an expense cash warrant

Application of an outgoing cash order

The form of the form of an account cash warrant is unified and has the coding KO-2.

An expense order in one copy is issued by an accounting officer, given to the head and chief accountant of the organization for signature, after which the RKO is recorded in the register of receipts and expenditure cash documents (form KO-3).

RKO can be filled in both manually and electronically. When filling out a cash order, blots and corrections are not allowed.

How to fill out an expense cash warrant in 2019

1. At the top is the name of the organization that issued the order, its code according to OKPO, the name of the structural unit of this organization, if the order was issued in the unit. If there is no subdivision, a dash is placed.

2. The number of the RKO is indicated - serial, from the registration log KO-3 - and the date of issue of the warrant (day, month, year)

3. In the tabular part:

• in the column "Debit" the code of the structural unit that issued the money is written (or a dash is put); the number of the corresponding account, sub-account, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the offsetting account, if the organization uses such codes. Or put a dash.
• the column "Credit" enters the number of the account, the credit of which reflects the issuance of money from the cash desk;
• the amount is indicated by numbers;
• the intended purpose code is written if the organization uses them; if not, a dash is placed.

4.Under the table:

• the full name of the person receiving the money is entered;
• on what occasion or on the basis of which funds are issued (salary, for the purchase Supplies, for household expenses, on the basis of an invoice, etc.);
• the amount is written from the beginning of the line with a capital letter, rubles - in words, kopecks in numbers. The empty space remaining in the sum line is crossed out;
• the attached documents and their data are entered in the “Application” line, on the basis of which money is issued (memo, receipt, invoice, application, etc.).

6. The line “Received” is filled in by the person to whom the money is issued: with a capital letter without indentation, the recipient enters the declared amount, rubles in words, kopecks in numbers. The remaining empty space is crossed out. The recipient puts the date and signs.

7. The last lines are filled in by the cashier after he checks the correctness of filling out the cash register. They indicate what kind of document was presented by the recipient (usually a passport), its number, date and place of issue. After that, the cashier signs the order, deciphering his signature, and issues the money. The order itself remains with the cashier.

The issuance of cash from the cash desk of the organization is carried out by the accounting department on the basis of an expense cash warrant (RKO). The form of the consumable is officially approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 and is called the unified form No. KO-2.

An expenditure cash warrant is issued in accordance with the procedure for conducting cash transactions, according to which it is issued by an accountant (or a person responsible for this) in a single copy.

Filling out a cash receipt

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents.

Cash documents are numbered in order from the beginning of the calendar year.

An expense cash warrant is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date the money was issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.

The columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, structural unit code" is filled in if the money is issued in a structural unit of the organization, for example, a store department, a specific a store. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" should contain the number of the account and, if necessary, the sub-account, the debit of which reflects the withdrawal of funds from the cash desk of the organization.

The column "Debit, analytical accounting code" is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Issue" are indicated in dative case surname, name and patronymic of the person to whom the money will be issued from the cash desk.

The "Reason" line indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in .

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to an expense order or statement.

A completed RKO must be registered in a journal (form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so in writing by the head). It is worth recalling that the signature of the manager on the consumable is not required if his resolution authorizing the operation is already on the documents attached to the expense order.

The line "Received" is filled in by the person to whom the money is issued from the cash desk. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of money.

When issuing money for cash settlement to an individual, the cashier requires a document (passport or other document) proving the identity of the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

Most business entities must keep records of all cash transactions in accordance with the law. This means that operations for the receipt and expenditure of money at the cash desk must be properly documented. Let us consider in more detail the documentation of debit transactions at the cash desk, which involves the issuance of a form of an expense cash warrant (RKO).

An expense cash order (RKO) is a document on the basis of which money is issued from the cash desk of an organization.

It must be written out whenever cash is issued from the cash desk of an economic entity.

Its obligatory normative document TSB RF. Exemption from the issuance of this document received only individual entrepreneurs keeping records according to a simplified scheme.

The expense transactions for which the consumable is compiled include:

• Payment from the cash desk to employees of amounts to finance economic activities in the account.
• Collection of proceeds and other cash to the bank;
• When paying salaries to employees in cash from the cash desk, including individuals under work contracts;
• In other cases provided for by law.

How to apply an expense note

When issuing money from the cash desk, an RKO is drawn up, for which a standardized form or a form developed on its basis, taking into account the existing specifics of the enterprise's activities, can be used.

The document is issued by a specialist from the accounting department, a cashier, etc. executive who, by virtue of duties, should be engaged in the preparation of these documents.

Compilation of consumables can be handled by the chief accountant or the head independently. In addition, a specialist invited from outside can perform these functions, but there is a restriction according to which he does not have the right to put his signatures on the document. In this case, the sighting is carried out by the head of the company.

The basis for the payment of cash is, in most cases, the application of employees who are financially responsible persons. It must necessarily reflect the purpose of using the funds, as well as the visa of the director. An application does not need to be drawn up only in the case of payment of salaries to employees.

Attention! From August 19, 2017, according to the Instruction of the Central Bank of the Russian Federation, an application for the issuance of money can not be issued if there is an order or other order from the company's management to pay cash in certain areas.

After the initial drawing up of the document, it is transferred to the cashier, in which the cashier checks its correctness, the presence of all required details, including the signature of the head.

If an error is made when issuing a consumable, then corrections cannot be made from it. It needs to be reissued. Next, the cashier fixes the form in the registration log.

Attention! Before the actual payment of money, the cashier must verify the identity of the recipient. For these purposes, he must verify the data indicated in the cash register with the identity card presented to him. In addition, the cash desk employee must enter the main details of the presented document in the RKO.

After that, the required amount indicated in the consumable is transferred along with it to the recipient, who checks the actual availability of money, and then puts his visa in confirmation of cash receipt.

Then the RKO is returned to the cashier, who, in confirmation of the issuance, also puts his signature on this document, as well as the print "Paid". The recipient of money can be a trustee, in which case he must also present a power of attorney for the right to represent the interests of the person. In this case, the power of attorney is attached to the consumable.

At the end of the shift, the cashier must submit a report to the accounting department, to which he attaches all cash documents for the day, including expenditures.

Debit note unified form KO-2 form 2018 download

Expenditure cash order sample filling in 2018

In that case when withdrawal slip is issued in some separate division, then its name must be entered in the column "Structural division". Otherwise, a dash must be placed here.

To the right of the name is a column in which you need to enter the serial number of the form, and then the date of its execution. The date must be entered in the format DD.MM.YYYY.

Next is a table in which you need to enter information on accounting transactions - offsetting debit and credit accounts, structural unit code (if any), analytical accounting account.

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Important! An account for analytical accounting should be entered only if they are used at the enterprise.

The last field in this table is the Target Funding Code. This field also needs to be completed only when such codes are used in the company.

In the column "Issue" the full name is entered. citizen to whom the funds are transferred. You cannot enter a company name here.

IN column "Basic" you need to write down the reason why the money is being issued from the cash desk. Here you can enter, for example, “Payment of salaries”, “To the sub-report”, “For materials” and so on.

In the column "Amount" the amount of the transaction is written in words, the remaining space in the field must be crossed out.

IN column "Application" you need to record information about the document on the basis of which the issuance is performed. These can be details of a receipt, employee statement, payroll, etc.

After that, the head of the company and the chief accountant put their signatures on this document, who check the correctness of its execution, and also give permission for the operation.

In the next column, the cashier must enter information about the document that the recipient presented - usually it is a passport.

After completing all the required fields, the order must also be signed by the cashier who performed the operation.

The nuances of using a consumable

When money is issued on a disbursement note legal entity(for example, payment for goods or materials), then you cannot simply enter its name as a recipient.

In the column "Issue" you need to write down the full name. an employee of the supplier company who receives the funds. Or, if it is still necessary to indicate the name of the company, then the following content is allowed: “LLC Firm through Ivanov A. A.”. IN column "Application" in this case, the details of the presented power of attorney are recorded.

If the consumable is issued for the delivery of cash proceeds to the bank, then in the column "Issue" it is impossible to write down phrases such as "Revenue", "Surrender of proceeds" or similar. Here you need to specify the full name. responsible employee who performs this action, and in column "Application"- details of the announcement for the delivery of cash.

When issuing salaries to employees, you can issue a single expense order for the entire amount of the payment. In this situation, in the column "Issue" it is written - "To employees of the enterprise". IN column "Basic" payroll information is recorded. The order fields "To", "Received" and "Signature" must be left blank.

To whom to write out RKO when paying wages according to the statement

Since there are no clear rules on how to issue cash settlement documents when paying wages according to the statement, there are no instructions, we will proceed from general rules. They are. The payroll has an expiration date - a maximum of 5 working days 6.5 Instructions. The director must indicate the specific period in the statement, based on how many days are needed to pay salaries to all employees (taking into account the established terms for paying salaries, current business trips, vacations, time off, etc.). During this period, the amount to be issued according to the statement may be kept at the cash desk in excess of the limit a p. 2 Instructions. AND until this period expires or the entire salary will not be paid before the end of this period a pp. 4.6 , 6.5 Notes:

• RKO neither on the total amount indicated in the statement, nor on the amounts already disbursed under the statement since the beginning of its term, not issued;
• are not reflected in the cash book. neither intended for issuance, nor money already issued according to the statement to employees.

Finally last day period of validity of the statement, the cashier signs the statement, marks the deposited amounts in it and transfers it to the accounting department. The accountant checks everything and also puts his signature. And only after that, but always on the same day, the accountant draws up cash settlement for the total amount actually issued to employees par. 3 point 6.5 Instructions, and its number and date are indicated on the last page of the statement. Then the cashier registers cash registers in the cash book e 4.6 Instructions.

If there are several statements, for example, each department has its own, then it is not necessary to draw up a separate RKO for each of them. You can make one RKO for the total amount of the salary issued and attach all the statements to it. Accordingly, in all statements it is necessary to put down the number of this RKO.

In a regular, non-salary, cash register, an indication of the recipient and his passport data, as well as his signature par. 2, 3 p. 6.1, p. 6.2 Instructions required for the organization to have confirmation that it has paid a certain amount certain person and he got it. And they draw up such cash settlement before the issuance of money to the recipient indicated in it 6.1 Instructions.

But at the time of compiling the CSC on the basis of the payroll:

• money already issued from the cash desk to employees according to the statement, and part of it, possibly on previous days;
• issuance confirmation each a certain amount has already- these are the signatures of employees in the statement.

That's why RKO, compiled on the basis of the payroll, is needed only to make an entry in the cash book about the amounts issued according to the statement and is not a confirmation of the transfer of money. So, to enter someone's f. And. O. in the "Issue" line and passport data in the "By ___" line is not required. Accordingly, no one should sign the RKO for the recipient. That is why in the Instruction the filling of these lines is mentioned only in relation to the general procedure for issuing money from the cash desk. pp. 6.1 , 6.2 Notes. And for the issuance of salaries, the one considered by us is established special order where there are no such rules. 6.5 Instructions.

However, in practice, there are other erroneous, RKO design options:

• <или>on the cashier himself - his f. And. O. put in the line "Issue", and in the line "By ___" indicate his passport data. They argue here as follows: the salary according to the statement is issued by the cashier, therefore, in his name, the RKO should be issued. This is wrong, since all the money in the cash register, including those intended for paying salaries, is already with the cashier, because he is the person financially responsible for the cash desk. For someone who works as a cashier, an RKO can be issued only if at the same time he acts not as a cashier, but as a recipient of money. For example, as an accountant when he is instructed to buy something for cash on behalf of the organization.

It happens that an organization has several cashiers for one cash desk, one of which is senior par. 2 p. 4 Instructions, and the salary is issued as follows: the senior cashier transfers money from the cash desk to the others, and they already distribute them to the employees according to the statements. But even in this case, the transfer of money between the senior cashier and the rest is not processed by cash registers for the same reason: as long as one of the cashiers has the money, they are considered to be in the cash register. Such a transfer is recorded in a special book of accounting for funds received and issued by the cashier (form No. KO-5) 4.5 Instructions;

• <или>to the director or chief accountant. The wording in the “Issue” line in these cases is as follows: “Fomin A.A. for the payment of salaries to employees for the second half of June 2015”, and below, in the line “To ___”, Fomin’s passport data are indicated. This is wrong, since with such a design it will turn out that you transferred this amount from the cash desk to the named person, and he must distribute the salary to the employees somewhere else. But this actually did not happen: the cashier issued the salary - it is his signature that is on the statement in the line “Payment made”. Of course, the director can conduct cash transactions himself. point 4 Instructions, but then he acts as a cashier, and, as we have already said, RKO is not compiled for the cashier.

In some organizations, the following procedure has been established: the director, chief accountant, head of department, foreman, and so on, according to the cash registers issued in their name, receive a salary for their subordinates at the cash desk, and then distribute it to employees according to the statement. They return the outstanding amounts together with the statement to the cash desk for PKO. But it's not right. The salary must be issued from the cashier by the cashier - this is the requirement of Instruction No. 3210-U par. 2 p. 6.5, p. 6.2, p. 4, p. 6.1 Instructions, that is, it is impossible to issue it through accountants.

Therefore, the one who actually pays the salary should be appointed cashier with the imposition on him of full financial responsibility for the money entrusted to him. Then the main cashier will be the senior cashier for this time, and the transfer of salary money to the distributor must be recorded in the ledger of funds received and issued by the cashier (form No. KO-5 approved Decree of the State Statistics Committee dated 18.08.98 No. 88).

What day to indicate in the field "Date of compilation" of the RKO

This question arises if the salary is issued within a few days. Directive No. 3210-U explicitly states that cash settlement settlements are drawn up for the amounts actually disbursed par. 4 point 6.5 Instructions. Hence, date of preparation of RKO- This closing date of the statement, i.e. the last day of payroll. This rule is explained by the fact that it is not known in advance whether all employees will come to the cash desk for a salary, therefore, it is impossible to predict how much will be issued.

In some organizations, they set the date of the 1st day of the salary payment (the 1st day of the period indicated in the statement), since they believe that the order of the director to pay the salary in cash is issued by the expense order, and not to transfer it to the accounts of employees. However, this is not true. Such an order is the payroll or payroll itself, signed by the director, and non-cash wages are transferred on the basis of the payroll and Instructions for the application and filling out forms of primary accounting documentation for accounting for labor and its payment (Payroll), approved. Decree of the State Statistics Committee dated 05.01.2004 No. 1. In addition, since June 1 last year, the signature of the director in the RKO is not required.

A sample of the registration of cash registers, compiled on the basis of the payroll

Head of the organization	(job title)	Director's signature is not required Instructions for the use and filling out forms of primary documentation for accounting for cash transactions, approved. Decree of the State Statistics Committee of 18.08.98 No. 88; 4.3 Instructions. The instruction of the director to issue a certain amount of salary from the cash desk is a statement signed by him (signature)	(full name)
Chief Accountant		(signature)	S.B. Eremina (full name)

When you can do without a statement, and when you can’t If only one employee receives a salary at the cash desk or your organization has few employees at all, then when issuing salaries, you can do without a statement, that is, draw up a separate RKO for issuing money to each employee. This will not be a violation, because the payment of wages according to cash settlement services is provided for in Directive No. 3210-U, along with the payment according to the statement and point 6 Instructions. But then the expenditure order must be drawn up according to the general rules - indicating f. And. O. and passport data of the employee and obtaining his signature. Also, such an RKO will have to be signed by the director, because in this case the expense order also serves as a written instruction from the head to pay the salary from the cash desk. It is also possible to draw up a statement for a single employee, if for some reason it is more convenient for you. Then the employee must sign only in the statement, and in the RKO drawn up on its basis, he no longer puts his signature. At the same time, there is a case when one cannot do without a statement - if for some reason the employee did not come for a salary on the days of its issuance. A sheet with the entry "Deposited" opposite the name of this employee serves: additional proof that the non-payment of wages on time was not the fault of the employer. Recall: for violation of the deadline for paying salaries, an administrative fine is provided. Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation and compensation to the worker for each day of delay and Art. 236 of the Labor Code of the Russian Federation. The Labor Code specifically stipulates that the said compensation is payable, even if in delay by the employer payroll is not his fault Art. 236 of the Labor Code of the Russian Federation. However, this rule does not work if the employee himself did not come for a salary, provided that at the beginning and at the end of the day of issuance the required amount was in the cash desk and the money was prepared for issuance according to a statement signed by the director. After all, in this case it is no longer possible to say that the employer delayed the salary; the basis for posting on the debit of account 70 and credit of account 76, sub-account "Settlements on deposited amounts"; justification that personal income tax from wages was paid on time, and not ahead of schedule. You can read about the dangers of early transfer of personal income tax: 2014, No. 21, p. 4 Recall: the tax agent must send personal income tax to the budget on the day he receives money from the bank for the issuance of salaries. pp. 4, 6 art. 226 Tax Code of the Russian Federation. But if one of the employees did not come for the money, then without a statement with the inscription “Deposited”, there is no confirmation that the money withdrawn from the account was intended specifically for issuing a salary to this employee. Then, in the event of an audit, the tax authorities can regard the personal income tax transferred to the budget as an erroneous payment by the employer in the budget t Letters of the Federal Tax Service No. BS-4-11/19714@ dated September 29, 2014, No. BS-4-11/14507@ dated July 25, 2014, since the payment of tax at the expense of the tax agent is prohibited and paragraph 9 of Art. 226 Tax Code of the Russian Federation. And fine the organization under Art. 123 of the Tax Code for the fact that personal income tax was not paid when the late employee finally came for a salary. What to do if you gave out a salary to the employees present according to the “personal” CSC without compiling a statement and after that it turned out that one employee did not come for a salary? Then payroll will have to be made only for this one employee. This is unusual, but there is no violation in this. And finally, there is also such a situation when there is a payroll, but the CSC is not needed for it - if the entire amount indicated in the payroll has been deposited. After all, the money from the cash register was never issued.