What to choose: payroll or payroll?

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

The essence of the payroll

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

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

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

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

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

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

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

Payroll: purpose and application

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

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

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

• title;
• tabular.

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

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

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

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

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

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

The process of closing this form involves several steps:

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

Benefits of payroll

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

It consists of two main parts:

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

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

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

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

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

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

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