Documentation on accounting of labor and payment form. We close the year. Mandatory payroll documents. Organization of payroll accounting

According to order No. 489, the main forms primary documentation for the accounting of personnel are: P-1 "Order (instruction) on hiring"; P-2 "Personal card of the employee"; P-3 "Order (instruction) on the provision of leave." P-4 "Order (instruction) on the termination of the employment contract (contract)". P-5 "Table of accounting for the use of working time." P-6 "Payroll of the employee." P-7 "Settlement and payroll (consolidated)". Operational accounting of the receipt, movement and departure of personnel on the basis of these documents is assigned to the personnel officer. Reception, relocation and dismissal of employees is formalized by order (instruction) of the head of the enterprise of standard form No. P-1, P-3, P-4.

It includes the main and additional payment labor, bonus fund. (See Appendix 3). In Avrora LLC, the payroll fund can be presented in the form of a diagram (Fig.
1).

As can be seen from the fund diagram wages of these categories of workers depends on the average number and average earnings for the corresponding period of time. Figure 1. Scheme of the wage fund for employees of Avrora LLC For a deterministic factor analysis of the absolute deviation for the time wage fund, the data provided in Table 2 is required.

Table 2 Initial data for the analysis of the wage fund (thousand rubles) Indicator 2004 2005 2006 deviation from the plan plan fact Average headcount employees 8 9 10 11 +1 Number of days worked by one worker on average per year 220 218 220 214 — 6 Average duration work shift, h. 7.94 7.80 8.00 7.85 -0.05 Payroll fund, thousand rubles.

2.1.5 primary documents on the accounting of labor and its payment.

Statements on forms N T-49, T-51 and T-53 are compiled in the accounting department of the organization on the basis of the submitted time sheets, extracts from orders for hiring, transferring workers and other official movements. The forms differ in that when using forms N T-51 and T-53, payroll is calculated in one document, and payment is made in another way.

When using form N T-49, payment of wages is made according to the same document in which the calculation is carried out; - payroll registration journal (form N T-53a) is used to record and register payrolls for payments made to employees of the organization. Conducted in accounting; - a note-calculation on granting leave to an employee (form N T-60).

Primary documentation on accounting of personnel and wages

The form allows you to accumulate information for calculating the wages due to the employee and other payments when he is granted annual paid or other leave, as well as to make the calculation itself; - a note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal) (form N T-61). It is used to record and calculate due wages and other payments to an employee upon termination of an employment contract.
Usually compiled by an employee personnel service based on the order of dismissal (termination of the employment contract). The calculation of due wages and other payments is made directly in the form N T-61 by an accounting employee; - an act of acceptance of work performed on an urgent basis employment contract concluded for the duration of a certain work (form N T-73).

Primary documents for accounting of labor and wages: we analyze innovations

Important

The costs of working time are taken into account in the Timesheet either by the method of continuous registration of attendances and absences from work, or by registering only deviations (absences, lateness, overtime hours, etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary incapacity for work, business trips, leave in connection with training, time spent on state or public duties etc.), in the Table in the top line in the columns only codes of symbols are put down, and in the bottom line the columns remain empty.

Symbols of worked and unworked hours are presented on the title page of form N T-12 (also used when filling out the time sheet in form N T-13); - payroll (form N T-49), payroll (form N T-51), payroll (form N T-53).

Primary payroll documents

The second document is a kind of receipt for receiving wages. In T-53a, statements are registered for one calendar year.

The T-54 reflects monthly information about the wages received by the employee during the year, it contains records of all accruals and deductions. AT next document on payroll accounting - a note-calculation for the provision annual leave the employee is paid the due wages, etc.
statutory payments when leaving on vacation. When an employee leaves the organization, T-61 is compiled. The document itself is compiled by a personnel worker, and the calculation is made in the accounting department. The days for which the vacation was not taken are taken into account and compensation is made, or deductions from the salary, if the vacation was taken in advance.

Primary documents for payroll calculations

Due to the fact that the work on the route sheet is performed by several people, the accumulation of the earnings of each is carried out in a special document - a report on the output, drawn up for half a month or a month, or can be supplemented by a shift report, which indicates the output of workers per shift; 3) when payment is made to the brigade at the final operation for all operations assigned to the brigade, then the production sheet is used, which indicates the full name and personnel number of the employee, the operation number, the balance of parts at the beginning of the shift, the number of parts received from the previous operation, the rest of the parts at the end of the shift and the number of good and rejected parts.

Documentation on accounting of labor and its payment

Depending on the size of the enterprise, it can be conducted both for individual divisions and for the enterprise as a whole. Each employee has a personal unique personnel number, which appears in all payroll documents.

Attention

The essence of compiling time sheets is to register all appearances, lateness or to account for overtime work. This time sheet is maintained by the head of the unit or other employees who have been assigned this duty.

All correctly executed documents fall into the accounting department. There, the employee calculates the amount of salary to be issued. All payroll calculations are carried out in payroll. In some organizations, two separate documents for payroll are drawn up - a payroll and a payroll. The first of them carries out only the calculation, and the second indicates only the full name, personnel number and the amount payable.

Documents on accounting and payroll

There are several options for the forms of standard primary documentation for accounting for production: 1) the system of orders is widely used, they indicate the quantity of manufactured products, their quality, normalized time consumption and other necessary indicators. There are one-time (for 1 shift) and cumulative (for a week, a month), as well as individual (form No. T-40), if the work is performed by one worker and brigade (form No. T-41), if the work is performed by a team; 2) in serial production, where a series of homogeneous products is manufactured simultaneously according to one technological process, route sheets (form No. T-23) are used, they are issued for a certain batch of parts and products and accompanies it throughout the entire technological process of processing the product.

Primary documents on accounting of labor and wages

Yulia Khachaturyan, CEO NIKA, RISK PLAN "Economist's Handbook" No. 11 2015 If we analyze the norms of Law No. 402-FZ, it turns out that if an organization does not belong to the public sector, then it has the right to independently develop the forms of documents used. Documents must contain the details specified in clause 2 of Law No. 402-FZ.
At the same time, the primary document must comply with other regulations. Those. The "creative freedom" of the employer in creating forms of documents is somewhat limited.

So, for example, in the information of the Ministry of Finance of the Russian Federation N PZ-10/2012 the following is said: “After 31.12. 2012, the procedure for signing documents that formalize transactions with funds continues to be regulated by regulatory legal acts approved by authorized bodies…”. As an example, the Ministry of Finance cites documents that formalize monetary (cash) transactions.

"Financial newspaper. Regional issue", 2011, N 7

Documents for the accounting of labor and wages were approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 "On approval of unified forms of primary accounting documentation for recording labor and its payment."

Unified forms of documents on the accounting of labor, working hours and settlements with personnel for wages apply to organizations, regardless of the form of ownership, operating in the territory Russian Federation except for public institutions.

In addition to unified forms of documents, the organization should develop other documents regulating labor relations, the so-called local regulations (hereinafter - LNA). Most of the documents are mandatory for every organization. So, for example, when hiring (before signing an employment contract), the employer is obliged to familiarize the employee against signature with the internal labor regulations, other local regulations directly related to the labor activity of the employee, a collective agreement (Article 68 of the Labor Code of the Russian Federation).

If the organization has a human resources department or a human resources specialist, then most of the documents are drawn up by them, in other cases, the responsibility for maintaining personnel documents assigned to the accountant.

The characteristics of some documents that must be present in each organization are shown in the table.

Name document	Normative act	Purpose of creation document	Shelf life document
1. Rules internal work schedule (LNA)	Article 189 of the Labor Code of the Russian Federation	regulate admission process and layoffs workers, basic rights, duties and a responsibility sides of the labor contracts, mode work, time recreation, applied to measure employees encouragement and collections, and other issues regulation labor relations this employer	Constantly
2. Regulations on protection of personal employee data (LNA)	Article 86 of the Labor Code of the Russian Federation	Regulates processing order personal employee data (receipt, storage, combination, transfer or any other usage personal employee data)	Constantly
3. Regulations on wages, bonuses and material stimulation (LNA)	Article 135 of the Labor Code of the Russian Federation	System installation wages, including dimensions tariff rates, salaries (official salaries), bonuses and allowances compensatory character, including number for work in conditions, deviating from normal payment systems and allowances stimulating character and systems bonuses	Constantly
4. Instruction (Position) by labor protection (LNA)	Article 212 and others articles sect. X Labor Code of the Russian Federation	Sets security requirements labor in organizations on basis state normative requirements, including number of standards labor safety	Constantly
5. Log book briefing on safety precautions	Articles 214, 225 and other articles sec. X Labor Code of the Russian Federation	Confirms performance requirements for acquaintance employer workers from requirements labor protection	10 years
6. Orders for personnel (recruitment, transfer to another job, dismissal, providing holidays, direction to business trip, etc. - unified forms)	Articles 68, 72.1, 84.1, ch. 19 of the Labor Code of the Russian Federation, clause 7 of the Regulations about features directions workers in official business trips (Resolution Governments Russian Federation from 13.10.2008 N 749) etc.	Apply to employee accounting and working time	Constantly
7. Employment contracts	Section III of the Labor Code of the Russian Federation	regulate labor relations, between employer and worker	75 years old
8. Officials instructions (may be an application to an employment contract or independent document)	Letter from Rostrud 10/31/2007 N 4412-6	Determine labor function employee, his official responsibilities, limit responsibility, qualifying requirements, presented to occupied positions	Constantly
9. Receipt expense book for accounting forms work book and insert in it	Decree Ministry of Labor of Russia from 10.10.2003 No. 69 (Instruction for filling out labor books)	Included in the book information about receiving and spending labor forms books indicating series and numbers each form. Conducted in accounting	5 years
10. Account book labor movement books and inserts them	Decree Ministry of Labor of Russia from 10.10.2003 No. 69 (Instruction for filling out labor books)	In the book all are registered work books, taken from workers at admission to work and also work books and inserts in them series and numbers issued workers again. Conducted personnel service or authorized face	75 years old
11. Employment books	Article 66 of the Labor Code of the Russian Federation, Decree Ministry of Labor of Russia from 10.10.2003 No. 69 (Instruction for filling out labor books), Decree Governments Russian Federation from 04/16/2003 No. 225	Main document about labor activities and seniority worker	Before demand worker
12. Established schedule (form N T-3)	Article 57 of the Labor Code of the Russian Federation	Bringing in compliance with charter organizing it structures, staff and numbers workers	Constantly
13. Time sheet working time (form N T-12, N T-13)	Part 3 Art. 91 Labor Code of the Russian Federation	Apply to time tracking, actually spent and (or) unused every employee organizations, for control over compliance workers established operating mode time for data acquisition about the spent time, calculation wages, and also for compiling statistical reporting on labor	5 years, at heavy, harmful and dangerous conditions labor - 75 years old
14. Vacation schedule (Form N T-7)	Article 123 of the Labor Code of the Russian Federation	For planning time providing annual paid holidays workers on next calendar year and to reflect time information distribution actual provision of months of vacation	1 year
15. Personal card employee (form N T-2)	Decree Goskomstat of Russia dated 05.01.2004 N 1	Main document unified primary accounting personal employee data	75 years old
16. Settlement payment (form N T-49) or payslip (form N T-51) and payment statement (form N T-53)	Decree Goskomstat of Russia dated 05.01.2004 N 1	Apply to calculation and payments wages employees organizations	5 years. At absence facial accounts (form N T-54) - 75 years old
17. Personal account (form N T-54)	Decree Goskomstat of Russia dated 05.01.2004 N 1	It is applied for monthly reflection of information about salary the fee paid employee in flow calendar year	75 years old
18. Note-calculation about providing employee leave (Form N T-60)	Decree Goskomstat of Russia dated 05.01.2004 N 1	It is applied for calculation due employee wages and other payments for giving him annual paid or other leave	5 years
19. Note-calculation upon termination (termination) employment contract with worker (dismissal) (form N T-61)	Decree Goskomstat of Russia dated 05.01.2004 N 1	It is applied for accounting and calculation due wages and other payments employee at termination actions of the labor agreements	5 years
20. Business trip certificate (form N T-10)	Items 6, 7 Regulations on features directions workers in official business trips (Resolution Governments Russian Federation from 13.10.2008 N 749)	Confirms due date stay worker in business trip	5 years after return from business trips
21. Service task for directions to business trip and report about its implementation (Form N T-10a)	Items 6, 7 Regulations on features directions workers in official business trips (Resolution Governments Russian Federation from 13.10.2008 N 749)	Goal is defined business trips worker	5 years. For long-term foreign business trips - 10 years
22. Log book workers, retiring in official business trips from commander organizations	Order Ministry of Health and Social Development Russia from 09/11/2009 N 739n	employee accounting, retiring in official business trips from commander organizations	5 years
23. Log book workers, arrived in organization, in which they seconded	Order Ministry of Health and Social Development Russia from 09/11/2009 N 739n	employee accounting, arrived in organization, in which they seconded	5 years
24. Payslip	Article 136 of the Labor Code of the Russian Federation	informs each employee in writing about the components wages, due to him for the corresponding period, size and grounds produced retention, and about the general monetary the amount to be payment	Issued employee at payment salary fees

This list can be supplemented depending on the specifics of the organization's activities and working conditions in it.

So, if there is a training system for employees, the organization should develop a regulation on the training system, and when conducting certification, a regulation on the certification of employees.

If the specifics of work in the organization are associated with harmful or hazardous conditions labor, special mandatory documents are also developed. These include:

lists of workers in production with harmful and dangerous working conditions;

lists of employees leaving for a preferential pension;

occupational safety instructions;

briefing log (familiarization with instructions), etc.

With the special specifics of the organization's activities, a provision on the protection of trade secrets should be developed.

If work in the organization is carried out according to the shift principle, then a shift schedule is necessary.

If there is an irregular working day, a list of positions of employees with irregular working hours should be approved.

We remind you that the existence of a collective agreement between employees and employers is not a prerequisite (Article 9 and Chapter 7 of the Labor Code of the Russian Federation).

The absence of mandatory documents on labor and its payment, violations of the procedure for working with them, as well as the rules for their maintenance, are equated to violations in the field of labor law.

According to Art. 419 of the Labor Code of the Russian Federation "persons guilty of violating labor legislation and other acts containing norms labor law, are subject to disciplinary and liability in the manner established by this Code and other federal laws, and also subject to civil, administrative and criminal liability in the manner established by federal laws.

Administrative responsibility is provided for by Art. 5.27 of the Code of Administrative Offenses of the Russian Federation:

"1. Violation of labor legislation and labor protection -

shall entail the imposition of an administrative fine on officials in the amount of one thousand to five thousand roubles; on persons carrying out entrepreneurial activity without formation of a legal entity - from one thousand to five thousand rubles or an administrative suspension of activities for a period of up to ninety days; on legal entities - from thirty thousand to fifty thousand rubles or an administrative suspension of activities for a period of up to ninety days.

1. Violation of the legislation on labor and labor protection by an official who was previously subjected to administrative punishment for a similar administrative offense -

entails disqualification for a period of one to three years.

I. Kaganova

The issue of using unified or independently developed ones in the field of labor relations is still remains open. therefore, it is recommended to adhere to specially designed forms as early as 2004.

After all, claims may arise from the regulatory authorities, because in self-development of forms new legislative requirements that apply to a particular document may not be taken into account. In this regard, when developing independent forms, it is recommended to contact a competent specialist who is knowledgeable in a wide range legislative issues.

Therefore, the main documents for accounting for wages. acting on Russian enterprises, it is best to consider in the light of Decree No. 1 of January 05, 2004 of the State Statistics Committee of Russia .

Documents for payroll and accounting of work of employees

1. T-12 - Form "Timesheet for recording working hours and calculating wages";
2. T-13 The form is called "Time sheet";
3. T-49 The form is called "Payroll";
4. T-51 The form is called "Payroll";
5. T-53 Form "Payroll";
6. T-53a Form of "Payroll registration log";
7. T-54 Form of "Personal account";
8. T-60 Form "Notes-calculation on granting leave to an employee";
9. T-61 Form "Note-calculation upon termination (cancellation) of an employment contract with an employee";
10. T-73 Form "Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work."

Brief description of documents for recording the wages of employees

Timesheet in the organization is carried out for all employees of the enterprise. Depending on the size of the enterprise, it can be conducted both for individual divisions and for the enterprise as a whole. Each employee has a personal unique personnel number, which appears in all payroll documents.

The essence of compiling time sheets is to register all appearances, lateness or to account for overtime work. This time sheet is maintained by the head of the unit or other employees who have been assigned this responsibility. All correctly executed documents fall into the accounting department. There, the employee calculates the amount of salary to be issued.

All payroll calculations are carried out in the payroll. In some organizations, two separate payroll documents are drawn up - a payroll and a payroll.
In the first of them, only the calculation is carried out, and in the second, only the full name, personnel number and the amount payable are indicated. The second document is a kind of receipt for receiving wages.

In T-53a statements are registered for one calendar year.

In T-54 monthly information on the wages received by the employee during the year is reflected, it contains records of all accruals and deductions. In the next document on the accounting of wages - a note-calculation for the provision of annual leave to the employee, the calculation of the due wages and other due payments when going on vacation is made.

When an employee leaves the organization draws up T-61. The document itself is compiled by a personnel worker, and the calculation is made in the accounting department. The days for which the vacation was not taken are taken into account and compensation is made, or deductions from the salary. if the vacation was taken in advance.

The last document from this list is compiled when registering the work performed, which was carried out according to labor agreement concluded for a fixed period. This act is the basis for full or partial payment for the work performed.

Home Documents FORMS OF PRIMARY ACCOUNTING DOCUMENTS ON REGISTRATION OF WORKING TIME AND PAYMENTS WITH STAFF

From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, the forms of documents used as primary accounting documents, established by the authorized bodies in accordance with and on the basis of other federal laws(for example, cash documents) (Information of the Ministry of Finance of Russia N PZ-10/2012).

Reference information: "Forms of primary accounting documents" (Material prepared by ConsultantPlus specialists)

FORMS OF PRIMARY ACCOUNTING DOCUMENTS ON RECORDING OF WORKING TIME AND SETTLEMENTS WITH STAFF ON PAYMENT

Timesheet and payroll calculation (Unified form N T-12) (OKUD 0301007) >>>

Time sheet (Unified form N T-13) (OKUD 0301008) >>>

Settlement and payroll (Unified form N T-49) (OKUD 0301009) >>>

Settlement sheet (Unified form N T-51) (OKUD 0301010) >>>

Payroll (Unified form N T-53) (OKUD 0301011) >>>

Journal of registration of payrolls (Unified form N T-53a) (OKUD 0301050) >>>

Personal account (Unified form N T-54) (OKUD 0301012) >>>

Personal account (svt) (Unified form N T-54a) (OKUD 0301013) >>>

Note-calculation on granting leave to an employee (Unified form N T-60) (OKUD 0301051) >>>

Note-calculation upon termination (termination) of an employment contract with an employee (dismissal) (Unified form N T-61) (OKUD 0301052) >>>

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The act of accepting work performed under a fixed-term employment contract concluded for the duration of a certain work (Unified form N T-73) (OKUD 0301053) >>>

Certificate of average earnings for the last three months at the last place of work >>>

Primary documents on accounting of labor and wages

The use of primary documentation for accounting of labor and wages is associated with the peculiarities of the activities of the enterprise (organization), technological processes production, system of organization and form of remuneration, other features.

Regardless of this, in all cases, documentation on accounting for labor and wages should provide reliable information at all levels of enterprise management:

About the development of workers in physical terms, including the norm, deviation and in fact;

On the use of working time in man-days, man-hours, including according to plan, deviations and actually;

On the productivity of workers in rubles or standard hours, including according to the plan, deviations and actually;

About accrued wages, including according to the plan, deviations and actually.

The management of labor and payroll costs requires that information on deviations of the actual values ​​of indicators from the planned ones be issued with an indication of the reasons and perpetrators.

The basis for obtaining all the necessary information for management is primary accounting of the number, hours worked and output of workers. Only these data are submitted by the primary accounting, all the rest are formed by calculation on their basis.

Accounting for personnel and number of employees

Main normative documents, regulating the organization of primary accounting of personnel, the number of employees and accounting for the use of working time, are:

Order of the State Statistics Committee of Ukraine dated September 28, 2005 No. 286 "ON APPROVAL OF INSTRUCTIONS ON STATISTICS OF THE NUMBER OF EMPLOYEES" (hereinafter - Order No. 286)

Order of the State Statistics Committee of Ukraine No. 489 dated 05.12.2008 "ON APPROVAL OF STANDARD FORMS OF PRIMARY ACCOUNTING DOCUMENTATION FOR LABOR STATISTICS" as amended and supplemented by the order of the State Statistics Committee of Ukraine dated December 25, 2009 No. 496 (hereinafter Order No. 489).

According to order No. 489, the main forms of primary documentation for personnel records are:

P-1 "Order (instruction) on employment";

P-2 "Personal card of the employee";

P-3 "Order (instruction) on the provision of leave."

P-4 "Order (instruction) on the termination of the employment contract (contract)".

P-5 "Table of accounting for the use of working time." P-6 "Payroll of the employee". P-7 "Settlement and payroll (consolidated)".

Operational accounting of the receipt, movement and departure of personnel on the basis of these documents is assigned to the personnel officer.

Reception, relocation and dismissal of employees is formalized by order (instruction) of the head of the enterprise of standard form No. P-1, P-3, P-4. The orders indicate what work and from what time the employee is credited, the conditions of his payment (salary, piecework or hourly, category), personnel number, which is subsequently indicated in all documents on accounting for personnel, labor and wages.

In our opinion, in the order for employment (form No. P-1) in the line "last name, first name, patronymic" it is worth beating (separated by a comma or in brackets) an identification number, to which should be applied in all cases (in accounting forms) instead of the "personnel number" variable.

When hiring for seasonal or temporary work, it is indicated for how long the employee is hired.

When hiring, moving and dismissing a materially responsible person, the order must indicate the procedure and terms for transferring material assets other financially responsible person. Such orders must be signed Chief Accountant enterprises. With the employment with the employee, an agreement on liability is concluded.

Instruction No. 286 (clause 1.8) provides for the following indicators for determining the number of employees and the procedure for their calculation:

1. average number of full-time employees

2. total number of employees

3. the average number of all employees in full-time equivalent The first is used to determine is used to determine the number of employed workers by area economic activity and monitoring changes in labor mobility. Its essence lies in the fact that an employed worker is counted only once (at the place of the main job), regardless of the term of the employment contract and the length of working hours.

The second is used to assess employment at the micro level (enterprise). This indicator, in addition to full-time employees, includes the number of external part-time workers and those working under civil law contracts.

The third indicator characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the amount of work (services) established (defined) by the enterprise. It is used to determine the average level of wages and other average values ​​for the whole enterprise, as well as to analyze the efficiency of the use of labor.

The calculation of these indicators is based on information about the availability of employees and the hours worked by them. To establish the exact number of all categories of employees of the enterprise for each structural unit and for the enterprise as a whole, it is necessary to keep a quantitative record of the movement of employees. It is advisable to keep such records in the book (statement) in the form given in Table. 6.1. Worked out by the employees of the enterprise is determined by the time sheet.

Read also: How to calculate the salary for an incomplete month

Accounting for the personnel of the enterprise's employees is maintained by the personnel department of the enterprise.

When applying for a job, employees are required to submit work book, which is the main document of labor activity worker. More details on the accounting of work books are described in pit. 2.3 of this manual.

In order to keep records of the personnel of the employees of the enterprise, they consist of: a personal card (standard form No. P-2) and a personal sheet for personnel records.

The meaning and tasks of accounting for labor and its payment

The basis for the calculation of wages are the primary documents that must be submitted to the accounting department.

This is an order for employment under the terms of the contract, which indicates the position, form of payment, bonus conditions, special conditions.

Contract or assignment agreement. staffing. Documents coming from production - time sheet, output cards, work orders, acceptance certificates for work contracts, application and order for vacation, spa treatment cards, applications for income tax benefits. Documents approved by the management of the enterprise on the systems and forms of remuneration at this enterprise according to the Accounting Policy, provisions on bonuses. Documents received from third parties - writ of execution, credit obligations. Requirements for the payment of insurance premiums, decisions of guardianship authorities.

The responsibilities of the Accounting Department include the following:

Ø timely accrue wages, bonuses, subsidies, social insurance benefits, vacation pay according to the received primary documents;

Ø calculate deductions;

Ø accrue and transfer to the budget taxes, contributions to extra-budgetary funds;

Ø receive funds for payment from the bank and issue them (in the absence of a cashier);

Ø prepare reporting documents on labor and wages;

Ø keep records of labor and wages.

When hiring, each employee is assigned a personnel number, a personal personal account form No. T-54 is opened, and a tax card is entered to record the total income of an individual.

On the basis of primary documents confirming the performance of the work, the accountant proceeds with the calculation of wages and other payments to the employee.

In the front card f. No. T - 54 all accruals and incomes are reflected, then these data are transferred to the payroll f. No. T - 53 or in the payroll f. No. T-49. The results of the calculations are transferred to the employee's tax card. This is the so-called current primary accounting of the total income of the employee and withholding taxes from him.

At the end of the year, personal accounts and tax cards are archived.

When carrying out work on payroll, the accountant must determine the source, and allocate labor costs to the appropriate account.

Attribution of costs to the cost of wages must comply with the rules for their attribution in accordance with the Regulations on the composition of costs for the production and sale of products (article Costs of wages) indicating the correspondence of accounts for accounting for these costs.

Labor costs for production are debited to accounts 20.23, 25, 26, 44, 90.

When accruing funds for payment from the funds of the enterprise (consumption fund), payments are made in the form of bonuses, material assistance. The costs of these accruals are reflected in the debit of accounts 96.

When the Accounting Policy forms account 96 “Reserves for future payments and expenses”, payments of regular holidays are made, then the amounts of accrued vacation pay are written off in the debit of this account.

Accrual and payment of benefits for temporary disability, pregnancy and childbirth, funeral benefits are made from the Fund social insurance. Usually, an enterprise is granted the right to use up to 75% of the contributions accrued for these purposes for its own needs. The rest of the amount within a month is subject to return to the fund along with the remaining 25%. The amounts used to pay benefits are debited from account 69-1 "Contributions to the social insurance fund".

Temporary disability benefits are not subject to UST in accordance with subparagraph 1 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation. At the same time, disability benefits, including benefits for caring for a sick child, are included in the taxable income tax base. individuals. Thus, accounting for temporary disability is made out as follows:

Wage accounting is kept on passive account 70 “Settlements with personnel for wages”. The credit of this account includes all accruals with the assignment of the amounts of costs to the relevant sources. The debit of the account reflects all types of deductions and wages issued.

When organizing payroll accounting, the corresponding consolidated registers of two types are used - chronological (transaction logs), systematic (statements, order journals).

Forms of primary accounting documentation for accounting for labor and its payment are mandatory for use legal entities all forms of ownership, with the exception of budgetary organizations.

To account for personnel, accrual and payment of wages, unified forms of primary accounting documents are used, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1.

The order (instruction) on hiring an employee (s) for work (form No. T-1 and -1a) is used for registration and accounting of those hired under an employment contract (contract). Compiled by the person responsible for admission, for all persons hired by the organization. The orders indicate the name structural unit, profession (position), probation, as well as the conditions for hiring and the nature of the upcoming work (part-time, in the order of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.). The order signed by the head of the organization or an authorized person is announced to the employee (employees) against receipt. On the basis of the order, an employment record is entered in the work book, a personal card is filled in, and the employee's personal account is opened in the accounting department.

The employee’s personal card (form No. T-2) is filled out for persons hired on the basis of an employment order, work book, passport, military ID, graduation document, state pension insurance certificate, registration certificate in the tax authority and other documents provided for by law, as well as information provided by the employee about himself.

The staffing table (form No. T-3) is used to formalize the structure, staffing and headcount organizations. The staffing table contains a list of structural units, positions, information on the number of staff units, official salaries, allowances and monthly payroll. Approved by order (instruction) of the head of the organization or a person authorized by him.

Registration card of a scientific, scientific and pedagogical worker (form N T-4).

The order (instruction) on the transfer of the employee (s) to another job (form No. T-5 and -5a) is used to process and record the transfer of the employee (s) to another job in the organization. Filled in by an employee of the personnel service, signed by the head of the organization or a person authorized by him, announced to the employee (employees) against receipt. On the basis of this order, marks are made in a personal card, personal account, an entry is made in the work book.

The order (instruction) on granting leave to the employee (s) (form No. T-6 and -6a) is used to register and record the holidays granted to the employee (employees) in accordance with the law, the collective agreement, the regulations of the organization, the labor agreement (contract) . They are drawn up by an employee of the personnel service or an authorized person, signed by the head of the organization or a person authorized by him, declared to the employee against receipt. On the basis of the order, marks are made in the personal card, personal account and the calculation is made of the wages due for vacation, in the form No. T-60 “Note-calculation on granting leave to the employee”.

The vacation schedule (form No. T-7) is intended to reflect information about the time of distribution of annual paid vacations to employees of all structural divisions of the organization for a calendar year by months. Holiday schedule - summary schedule. When compiling it, the current legislation, the specifics of the organization's activities and the wishes of the employee are taken into account.

The vacation schedule is endorsed by the head of the personnel service, heads of structural divisions, coordinated with the elected trade union body and approved by the head of the organization or a person authorized by him.

The order (instruction) on the termination of the employment agreement (contract) with the employee (s) (form No. T-8 and 8a) is used to register and record the dismissal of the employee (employees). Filled in by an employee of the personnel service, signed by the head of the organization or a person authorized by him, announced to the employee (employees) against receipt. On the basis of the order, an entry is made in a personal card, personal account, work book, a settlement is made with the employee in the form No. T-61 “Note-calculation upon termination of the employment contract (contract) with the employee”.

The order (instruction) on the direction of the employee (s) on a business trip (form No. T-9 and No. T-9a) is used to register and record the direction of the employee (s) on business trips. Filled in by an employee of the personnel service, signed by the head of the organization or a person authorized by him. The order to send on a business trip indicates the names and initials, the structural unit, the professions (positions) of the business travelers, as well as the purposes, time and places of business trips.

If necessary, sources of payment for travel expenses, other conditions for sending on a business trip are indicated.

A travel certificate (form No. T-10) is a document certifying the time spent by an employee in business trip. Issued in one copy by an employee of the personnel service on the basis of an order (instruction) on sending on a business trip. At each destination, arrival and departure times are stamped and signed by the person in charge. official and print. After returning from a business trip to the organization, the employee draws up an advance report with documents confirming the expenses incurred.

The official task for sending on a business trip and the report on its implementation (form No. T-10a) are used to draw up and record the official task for sending on a business trip, as well as a report on its implementation. The job assignment is signed by the head of the department in which the posted worker works. Approved by the head of the organization or a person authorized by him and transferred to the personnel service for issuing an order (instruction) on sending on a business trip.

A person who has arrived from a business trip draws up a brief report on the work performed, which is agreed with the head of the structural unit and submitted to the accounting department along with a travel certificate and an advance report.

The order (instruction) on the promotion of the employee (s) (form No. T-11 and -11a) is used to draw up and record incentives for success in work. Compiled on the basis of the presentation of the head of the structural unit of the organization in which the employee works. Signed by the head of the organization or a person authorized by him, announced to the employee (employees) against receipt. Based on the order (instruction), an appropriate entry is made in the work book of the employee.

The sheet of accounting for the use of working time and payroll (form No. T-12) and the sheet of accounting for the use of working time (form No. T-13) are used to carry out time accounting and control labor discipline. Form No. T-12 is designed to record the use of working time and payroll, and form No. T-13 is intended only to record the use of working time. When using form No. T-13, remuneration is calculated in the personal account (form No. T-54), payroll (form No. T-51) or payroll (form No. T-49).

Form No. T-13 is used in conditions of automated data processing. Timesheet forms with partially completed details can be created using the tools computer science. In this case, the form of the time sheet changes in accordance with the accepted data processing technology.

Timesheet covers all employees of the organization. Each of them is assigned a specific personnel number, which is indicated in all documents on accounting for labor and wages. The essence of timekeeping is the daily registration of employees' attendance at work, from work, all cases of lateness and absences, indicating their reasons, as well as downtime hours and hours overtime.

Timekeeping is carried out by an accountant, foreman or foreman in the timesheet. To simplify the timesheet, you can limit yourself to registering deviations from the normal length of the working day in it.

A note on absenteeism or lateness is made in the time sheet on the basis of the relevant documents - certificates of summons to the military registration and enlistment office, court, sheets of temporary disability, etc., which workers hand over to timekeepers; downtime is set according to sheets of downtime, and overtime hours - according to the lists of foremen.

The completed primary documents for accounting for output and work performed, along with all additional documents (sheets for paying downtime, for additional payments, marriage certificates, etc.), are transferred to the accountant.

To determine the amount of wages to be paid into the hands of employees, it is necessary to determine the amount of employees' earnings per month and make the necessary deductions from this amount. These calculations are usually made in the payroll (f. No. 49), which, in addition, also serves as a document for paying wages for the month.

The payroll is used by small and medium-sized enterprises where the number of employees is not large and where they prefer not to maintain personal accounts in addition to these statements, believing that all the necessary information is also contained in the tax card. On the large enterprises for the calculation of wages, payrolls are used (f. No. 51), and for payments - payrolls (f. No. 53). However, at these enterprises, where wages can be calculated on 20 grounds, all types of wages are reflected only in the personal account of the employee. And often a personal account is a form that most fully reflects information that allows you to sample wages for calculating a pension or prepare a certificate to the employment fund for the appointment of unemployment benefits. In addition, personal accounts are kept for 75 years, and often serve as the only basis for issuing archival certificates of wages received by employees.

The payroll combines two approved forms - the payroll and the payroll.

If wages are issued according to Payrolls (form No. T-53), then such payrolls are recorded in the registration log (form No. T-53a), which is maintained by accounting staff.

However, in practice, using payroll statements to calculate the average wage for any previous period (for example, for twelve months when paying for vacation) is inconvenient, since it is necessary to make laborious selections from various statements. Therefore, in the organization, personal accounts are opened for each employee (f. No. T-54 and f. No. T-54a), in which the necessary information about the employee is recorded ( marital status, category, salary, length of service, time of admission to work, etc.), all types of accruals and deductions from wages for each month. From these data it is easy to calculate average earnings for any period of time. It is filled out on the basis of primary documents for accounting for production and work performed (work orders, work orders, production accounting books, etc.), hours worked (sheets for recording the use of working hours of the form No. T-12 and No. T-13). Information is reflected from orders (instructions) on encouraging employees of the form No. T-11 and No. T-11a, notes-calculations on granting leave to the employee (form No. T-60) and upon termination of the employment contract (contract) with the employee (form No. T -61), an act on the acceptance of work performed under an employment agreement (contract) concluded for the duration of a certain work (form No. T-73), sheets and certificates for additional payment, sick leave and other documents.

At the same time, all deductions from wages are calculated, taking into account the this employee tax deductions, benefits and the amount payable in hand is determined.

The personal account is filled in by the accounting officer.

A note-calculation on granting leave to an employee (form No. T-60) is intended to calculate the wages and other payments due to the employee when he is granted annual paid or other leave.

A note-calculation upon termination of an employment agreement (contract) with an employee (f. M T-61) is used to record and calculate wages due and other payments to an employee upon termination of an employment agreement (contract). Compiled by an employee of the personnel service or an authorized person. The calculation of due wages and other payments is made by an employee of the accounting department.

The act of acceptance of work performed under an employment agreement (contract) concluded for the duration of a certain work (form No. T-73).

In organizations of any legal form property and activities, properly organized primary accounting of labor and its payment is of great importance. The use of labor resources in the production process is expressed in the cost of their working time, currently calculated in two labor meters - man-days and man-hours.

A man-day is the cost of living labor of one person during one working day. However, this meter is not very suitable for reflecting labor costs in the production of a particular type of product, because it is incomparable due to the unequal length of the working day, the presence of various intra-shift breaks and their duration. The man-day is used as a labor meter only to reflect the labor participation of individual workers in production, regardless of its individual sectors and types of products. The most accurate labor meter for accounting for the cost of living labor for the production of a particular type of product is a man-hour. In this regard, in all primary and consolidated documents in accounting for labor and its payment, it is necessary to indicate the amount of living labor expended in man-days and man-hours, which will serve as the basis for calculating labor productivity indicators.

Currently, unified forms of primary documents for accounting for labor and its payment are used, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1:

Time sheet and payroll calculation (f. No. T-12);

Time sheet (f. No. T-13);

Settlement and payroll (f. No. T-49);

Payroll (f. No. T-51);

Payroll (f. No. T-53);

Personal account (f. No. T-54).

Forms of primary documents depend on the type of remuneration.

Yes, the main primary document to account for hours worked with time wages, there is a Timesheet and calculation of wages (f. No. T-12), which consists of two sections.

In section 1 "Accounting for working hours" the names of employees are entered in alphabetical order, indicating personnel numbers and positions (specialties, professions). Then, daily for a month, the number of hours worked is recorded, and in the absence of an employee at work, an alpha or numeric code is used to explain the reasons for absenteeism. After the end of the month, the results of the days and hours worked are calculated in the report card, and wages are also calculated.

Section 2 “Settlements with personnel for wages” for each employee indicates the tariff rate (hourly, daily), salary, as well as the amount of accrued wages (by type), the number of man-days worked, man-hours, the number of - days of downtime, etc. This section also provides for the correspondence of accounts for the calculation of wages with attribution to accounts for accounting for production and sales expenses.

The time sheet and payroll calculation (form No. T-12) is very cumbersome, therefore the Time Sheet (form No. T-13) received the greatest use. Timesheets are kept in the timesheet at the place of work (in departments, brigades, on farms, in industrial and auxiliary industries and other economic divisions) by the heads of the relevant departments of the economy.

The time sheet records the entire personnel of the unit in the prescribed sequence, indicating the personnel numbers (personal accounts) assigned to employees. In the report card, daily entry to work is noted, the number of hours worked, absences are reflected in the report card symbols, for example: O - vacation, B - illness, P - absenteeism.

At the end of the month, the report card sums up the hours worked (hours, days), days of absence from work (for reasons). Then the time sheet is handed over to the accounting department, where its data, after an appropriate check, is used to compile the payroll. It should be borne in mind that for categories of workers with time wages, timesheet information on hours worked is the only basis for calculating wages.

In parallel with the time sheet at agricultural enterprises, they keep primary records of losses of working time as a result of all-day (shift) and intra-shift downtime. To do this, use the accounting sheet for all-day (shift) and intra-shift downtime (f. No. 64a), which is filled out daily in the presence of downtime by the head of the production unit. The record sheet indicates the time and reasons for downtime, as well as the measures taken to eliminate them.

The duration and reasons for downtime are confirmed by the signatures of the workers. If during downtime, workers were used in other jobs, then this time in this document as a simple do not include.

Daily records of all-day (shift) and intra-shift downtime are submitted for consideration to the heads of farms for taking appropriate measures, and after that - to the accounting department, where they are used to record downtime and calculate wages.

In the event of accidents at work, a special document is filled out - an act on an accident at work (form No. H1).

In crop production, to account for the labor expended, the amount of work performed, and the accrual of earnings, various forms of accounting sheets are used to account for field and stationary work performed by tractors, combines and other self-propelled machines; which is filled in for each tractor driver separately.

When opening the record sheet, indicate the year, month, name of the farm, department number, brigade number, as well as the last name, first name and patronymic of the tractor driver, his personnel number, tractor brand and inventory number. Accounting is carried out as the work is performed by species, indicating under which crops they were performed. One line is allocated for each type of work and culture, on which they write down sequentially by date: agrotechnical conditions for execution, customer team, unit of measure, number of hours worked, production rate, price, actual volume of work performed in in kind, conversion of work into conditional reference hectares, fuel consumption actually and at the rate per unit of work.

The record sheet of the tractor driver is kept by the foreman or brigade accountant. Signed by the tractor driver, foreman and approved by the agronomist. The agronomist also makes a mark on the quality and timing of the work. According to these data, the remuneration of the tractor driver-machinist is calculated.

The waybill of the tractor (f. No. 412-APK) is used to account for the operation of tractors on transport work. This document reflects the number of hours and days worked, the mileage of everything, including with a load; the number of goods transported, ton-kilometers made, machine-days worked, conditional reference hectares of work performed; fuel consumption at the rate and in fact, and the amount of accrued wages by type.

For the accounting handmade and work performed with the help of human draft power, use the registration sheet of labor and work performed (f. 410-APK). F. No. 410-APK of the accounting sheet is designed to account for labor and work performed by a brigade, link and for accounting for labor costs and work performed by an individual member of the brigade; the last form is, in essence, a personal account of a work-something. .

When opening an accounting sheet of labor and work performed for a link or a team, the name of the agricultural enterprise, department, team, link, month, year, last name, first name, patronymic of each member of this link or group of workers performing , joint work, also indicate the personnel numbers of employees.

As the work is performed daily, the headings of the individual columns of this form indicate the number of the month, the name of the culture and the type of work performed, the unit of measurement, the price, the production rate. When accepting work against each employee, the number of hours worked and the amount of work actually performed are noted.

If during one day the link was occupied by several types of work, then for each of them a separate column is intended in the accounting sheet.

To determine the amount of wages, calculations are made for each line of the accounting sheet. At the same time, for each type of work, the price per unit of output is multiplied by the amount of work. If the price is shown for the rate of output per day, then it must first be divided by the rate of output and the result obtained multiplied by the actual amount of work performed.

The surcharge is determined by multiplying the basic wage by % of the surcharge. The agronomist and the foreman sign the registration sheet.

In the practice of accounting at agricultural enterprises, the foreman's book on accounting for labor and work performed is also used (form No. 65). It has so far limited distribution due to the cumbersome form of construction.

In animal husbandry, wages are calculated depending on the quantity and quality of the products received and some other indicators. Therefore, to account for the generation and calculation of earnings, data from primary documents for recording the movement of animals are used. Based on the act for posting the offspring of animals (f. No. SP-39), wages are charged to milkmaids, cattlemen, shepherds and other workers.

The data of the act for the transfer of animals (form No. SP-47) is used to calculate wages for pigs - for the number of piglets by the time of weaning and the resulting increase in live weight, for grooms and shepherds - for the safety of young animals by the time of beating, etc.

Animal weighing sheet (form No. SP-43) serves as the basis for determining the increase in live weight for the reporting period, for which wages for calves, cattlemen and other livestock workers are calculated. The resulting increase in live weight is determined in the calculation of the growth of animals (f. No. SP-44).

Based on the register of milk yield (f. No. SP-21), wages are calculated for milkmaids, machine milking masters. A certain payment is also charged for the milk yield of cattlemen, shepherds, etc.

The act of shearing and receiving wool (f. No. SP-24) is the primary document, which reflects the amount of wool received when shearing sheep. It serves as the basis for the calculation of wages for sheep breeders. In specialized farms, data from other primary documents are also used to calculate wages for livestock breeders.

The calculation of wages for livestock workers (f. No. 413-APK) is used to calculate wages, taking into account hours worked and the amount of work performed, for which piece rates are set. In this calculation, the last names, first names and patronymics of the main and shift workers, the number of man-hours worked by each of them, prices and the amount of work performed are recorded. On a separate summary line in the calculation, they show the number of working days worked by working horses. Make up the calculation, the head of the farm, the foreman and the accountant. At the end of the month, it is signed by a livestock specialist, then the document goes to the accounting department for compiling payrolls.

on auxiliary and industrial productions, as well as construction and installation work to take into account the volume of work performed, labor costs and payroll, piecework orders (for teams and individual ones) are widely used.

A piece work order (group) (f. No. 414-APK) is used to take into account the amount of work performed, the time spent and the calculation of remuneration for members of the brigade. The outfit is issued for up to one month in one copy. Within a month, the completed work is noted in it and a report card is kept on the back of the outfit, in which the time worked by each member of the brigade is taken into account daily. After completing the task or at the end of the month, they calculate total amount wages for work. The earnings of each worker are determined by his rank and the amount of time worked in the process of completing the assignment. With the same category of workers, the average earnings for 1 hour are set, and then multiplied by the number of hours worked by each worker. If the category of workers is not the same, then earnings are distributed among them taking into account the tariff coefficient and hours worked. Another calculation option is also used: the hours worked are multiplied by the hourly wage rate of each worker and the amount of earnings is determined. Then they find the ratio of the total piecework earnings to the tariff as a percentage, and the earnings of the brigade are calculated from this percentage.

A piece work order (individual) (f. No. 414-APK) is used to establish tasks and take into account the volume of work performed, the time spent and wages per employee.

Waybill truck is the primary document for accounting for the operation of trucks and the basis for calculating wages for drivers and loaders. Currently, two versions of the waybill are used: piece-rate (f. No. 4s), time-based (f. No. 4p). The waybill is written out for one day (flight). It provides data on the amount of cargo transported, distance, fuel consumption and other indicators necessary for accounting and analyzing the operation of trucks.

The waybill of a passenger car (f. No. 3) is intended for the primary accounting of the operation of passenger vehicles and the calculation of wages for drivers. To account for the operation of buses, a bus waybill is used (f. No. 6).

On the basis of the listed documents, accounting employees accrue basic and additional wages to workers. When calculating wages, they are guided by the regulation on wages and bonuses, production standards, prices, tariff rates etc.

With piecework wages, the amount of earnings is determined by multiplying the established rate by the number of products produced or work performed. If the work was carried out by a team, then the earnings should be distributed among the members of the team in accordance with their qualifications and the amount of time spent by each of them.

The remuneration of labor to livestock workers is calculated based on the quantity of products received, the volume of work performed and the rates established in the farm for a unit of this product or work. According to the regulation on wages, livestock workers are rewarded for overfulfillment of production plans and other indicators.

Payroll (form No. T-49) and Payroll (form No. T-51) are the main documents for the calculation and payment of all types of wages, as well as benefits for temporary disability, pregnancy and childbirth, vacations and other payments. At the same time, the following can be maintained: personal accounts of employees, registers of unissued wages (form No. 85-APK), a summary sheet of accrued wages by composition and categories of employees (form No. 58-APK), a summary sheet for settlements with personnel ( f. No. 59-APK).

The personal accounts of employees (or the book of accounting for payroll settlements) are a register of analytical accounting of settlements with personnel for payroll on account 70. Here, for each worker, the final monthly data on accrued wages and other payments, disability benefits, deductions by type and amounts payable. The shelf life of the specified - 75 years.

If the employees do not receive the amounts of wages within the established period, these amounts are transferred separately for each person to the register of unissued wages (f. No. 85-APK). They are subject to transfer to the depository debt, for which the statement No. 53-APK of accounting for the deposited wages is filled out. Statement No. 53-APK is opened for a year. Accounting in it is carried out in a linear-positional way. Entries are made on the basis of the register of unissued wages (f. No. 85-APK), compiled by the cashier and verified by the chief accountant. It is also possible to record directly from the payroll. As the depository debt is paid off, records are made in the record No. 53-APK in the "Debit - paid" section. In this case, the number of the expenditure cash warrant is indicated and in the column of the corresponding month - the amount paid.

Important registers for consolidated accounting and control are: a summary sheet of accrued wages for its composition and categories of employees (form No. 58--APK) and a consolidated sheet for settlements with personnel (form No. 59-APK).

Statement No. 58-APK is opened for a year as a whole by the organization for monthly reflection of generalized data of payroll statements (sheets of a book, magazine) on accrued wages and other payments by composition and categories of employees.

Statement No. 59-APK is designed to monitor the status of payroll calculations for the whole economy. The statement is opened for half a year on the basis of settlement and payment statements for the enterprise. The amounts issued from the cash desk of wages, reflected in the statement, must correspond to the data of the journal-order No. orders No. 10-APK

These statements No. 59-APK serve as the basis for reconciliation of entries in the journal-order No. 8-APK and the corresponding statements. With the data of this statement, the entries reflected in the journal-order No. 7-APK are also verified.

Along with the use of the Settlement and Payroll and Settlement Statements, some organizations use the Payroll (Form No. T-53).

Recently, however, the greatest application has been the payment of wages to employees by transferring them to a “salary account” (“Plastic card”). In this case, the employee is issued a "Payment sheet".

In accordance with Labor Code RF wages of an employee, in the absence of funds, can be made finished products(goods, materials), but not more than 20% of earnings. It is strictly forbidden to pay wages in the form of alcoholic beverages, narcotic, toxic and harmful substances, weapons, ammunition and other items for which free circulation is prohibited or restricted. Payment in kind must be stipulated in the labor or collective agreement. In any case, the worker may refuse to pay in kind for his labor.