Using Payroll

With hired employees, it is required to maintain certain documentation for the calculation and issuance of wages. Payroll is the most popular document for fixing wages in many enterprises. Let us consider in detail the specifics of the statement and the types of forms that your accountant will use.

Types of statements for calculation and payment of salaries

Each enterprise or individual entrepreneur can independently choose a document that will become the main one in the matter of monetary relations with the employee. To give an employee money, you first need to make an accrual on paper. Some employers prefer to prepare a separate statement for each employee in order to maintain trade secrets about the monetary remuneration of each employee. This is necessary to avoid disagreements within the team.

But preparing an individual wage statement is labor-intensive and costly, because in order to report to the inspection authorities, each document must be attached to the report not in electronic form, but in paper form. Just imagine how much money you will have to spend just to pay salaries for each employee. It is also worth taking into account vacation pay, advances, etc.

To give an employee money, you first need to make an accrual on paper.

Therefore, general wage statements were adopted. The only difference is in the form the company uses:

1. Payroll sheet for all employees.
2. Statement for issuing wages for all employees.
3. A unified form where payments are made and money is issued at the same time.

Which form to choose is up to you.

Classification of payroll statements

It is necessary to distinguish between several types of forms that reflect different accountant operations. This may be a statement for calculations, which is needed only by the accounting department, or a unified form that is valid for issuing funds and reporting to inspection authorities.

If the organization does not have a ready-made sample payslip, then you can download the form. If you have questions about entering information, you can see a sample of filling out a payslip.

The document is drawn up in 1 copy and does not require the signature of the manager.

Blank T-53

This statement is called a payment sheet; it is the basis for issuing money. This statement must contain the signature of the employee.

Statement T-53 is the basis for issuing money to employees.

How to fill out the form:

1. Based on the payslip, the accountant creates a list of employees indicating their details and the amount to be paid.
2. The payslip must be signed by the manager. Only after his permission the document is transferred to the cashier. When issuing money, the cashier/accountant gives the statement to the employee so that he can see the amount and sign. This procedure applies to all employees.
3. After issuing wages, the cashier records the amount of money actually issued at the end of the statement. If someone was unable to come for the money, the cashier enters the word “deposited” and indicates this at the end of the form. Signs and submits the statement to the accounting department.

Before filling out the statement, look at the sample: sheet 1, sheet 2, and the form itself can be downloaded for free.

Form T-49

It is a unified version of the payroll. Allows you to reduce paper costs. You can see all the accrual information in one form. If questions arise, you will not have to raise any documents.

The registration has certain specifics - in one line for each employee they enter full information about the number of days worked, rate, bonuses, deductions and the final amount for payments. There is also the concept of “balance”, which is calculated for each employee separately and for the entire statement as a total.

If the company accepts the payment of wages in advance and by calculation, if during the current period there is a debt of the employer from the previous month or other conditions for the occurrence of a balance, then a balance is required to eliminate errors in the calculations. But this value can also be zero on every payroll.

The consolidated payroll statement must be signed by the accountant, director and each employee upon receipt of salary.

Other types

In addition to the listed forms, accounting has other types of payroll statements. Here's an example:

1. 0504401 - payroll for budgetary organizations, approved by the Ministry of Finance of the Russian Federation (order No. 52n.) It calculates and accrues salaries to individuals related to various budgetary departments and educational institutions. It is a unified document and cannot be used in other non-budgetary enterprises or individual entrepreneurs.
2. 0504402 is a payroll form that is also used only in the public sector. In this form, the accounting department only makes accruals. Used as the basis for a payment type statement. It records the number of hours worked, according to the work schedule established in the organization.
3. 0301009 is an analogue of the T-49 form, which is relevant only to private organizations and individual entrepreneurs. It is used for simultaneous calculation and payment of wages to employees.

Accounting and storage of statements

In accounting, there is a certain procedure for moving documents and storing them.

Payroll statements are prepared only by an accountant during the period of payment of wages at the enterprise.

Procedure for filling out statements:

1. If two forms are taken as the basis for reporting (T-51 and T-53), then first a settlement form is generated, which details all the funds related to a specific employee - salary, vacation pay, bonuses, sick leave, deductions in favor of third parties , advance and more. This is how the accountant displays the final value that is sent out. The document is compiled in one copy and remains only for reports.
2. Next, the accountant fills out the second statement - the payment sheet, indicating in it only the amount to be issued. This document is submitted for approval to the director and only then goes to the cashier. When the payment of salaries is completed, which is a period of 5 days, the form with the signatures of all employees and the cashier is returned to the accounting department for storage.

The storage period for primary documentation, including payroll statements, is 5 years. All forms must be filed in a specific folder in strict sequence.

Let's sum it up

To simplify the work of an enterprise or individual entrepreneur, special payroll forms were approved. For state enterprises - one form, for commercial organizations, individual entrepreneurs or legal entities - other types of forms.

What to choose as a basis, each employer decides for himself. The unified form T-49 for private owners, 0504401 for public sector employees, is popular. But such documents can be used if wages are paid in cash through the organization’s cash desk. If the employer switches to issuing money to employees via plastic cards, then there is no need to issue a unified form. Here you only need a payslip, which only the accountant signs. The employee's signature is not required anywhere.

If you issue salaries to employees on a bank card, then you do not need to fill out the T-49 statement.

Payrolls are very important in the work of an entrepreneur; their preparation must be taken seriously. If the enterprise has the concept of a trade secret, then it is more convenient to maintain individual statements for each employee.