Payroll form T-53: in which case it is applied, who fills out, sample filling

The fulfillment of obligations by the management of an economic entity under an employment contract is the payment of remuneration to people working in the company for their work. Unless otherwise specified, the payment must be made in cash at the place where the employees perform their work functions. Most often, for such payments, a payroll in the form of T-53 is used.

The payroll is used when making cash payments to employees of the enterprise. In this case, the accrual is carried out in another document - the payroll. In addition, other documents can be used for payroll calculation - payroll form 49, time sheet form T 12, etc.

Which documents should be used is determined by the enterprise itself based on the characteristics of the implementation of activities. The chosen method is reflected in the accounting policy of the company and other documents of a local nature.

It makes sense to use it in small enterprises, since it simultaneously calculates salaries and pays them. This is very convenient in order to optimize the workflow in the enterprise.

However, a significant disadvantage of this method is its bulkiness. Therefore, with a significant number of staff, it makes sense to apply two documents at once - separately payroll and payroll.

Thus, the main difference between the T-49 and T-53 forms is that only the payment is processed by the latter. Its use also involves the use in terms of performing calculations. However, it is possible to use the T-53 statement when issuing, when it is necessary to record the very fact of issuing funds, without carrying out any calculation.

When a company has a small workforce and uses a payroll, payroll can occur without a payroll. Employee benefits may be paid under CSC.

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Important! If an organization pays salaries by transferring amounts to plastic cards, then the payroll does not apply, even in the case of a small number of employees. In this case, a register is compiled for transfer to the bank.

Who completes the form

The form of the payroll is prepared in the accounting department by an employee of the settlement department. The basis for filling it out is the payroll. Her data is transferred to the payroll, and then transferred to the cashier on time for issuance.

Another accountant or an official whose duties include payroll can also compile this statement.

For the payroll, Rosstat provides a special form T-53. Firms can use it, or use a self-developed form.

The use of specialized programs allows you to generate a payroll in automatic mode. That is, it is enough just to fill out the payroll, the payroll will be generated immediately. It is necessary to write out the statement in a single copy.

Attention! In large enterprises, the payment of salaries can be issued by several payrolls, which are filled out for each department.

The issued statements are registered in a special journal in the form of T-53a in continuous numbering. This journal is opened every year, and after its completion it is kept for another 5 years. Registration of the statement in the journal is carried out by the number and date of its registration.

Download the form and sample payroll T-53 for 2018

A sample of filling out a payroll in the form of T-53

Front side

Filling out the document begins with its header. In it you need to enter the name of the organization, the code assigned to it according to the OKPO directory. If the salary of a specific department of the company is issued according to the statement, then its name must be indicated in the column below. If the issuance is carried out in a general list, then a dash is put there.

In the right table, under the codes, the correspondence account is entered.

The document must be signed by the director and chief accountant with transcripts.

To the right of the document name are columns in which you need to indicate the serial number of the document and the date of its execution. Next, the period for which the payment of salaries is made must be indicated.

Back side

On the back of the statement, there is usually a table for entering data on employees:

1. The first column contains the row number in order.
2. In the second, the personnel code of the employee.
3. In the third - his full name.
4. In the fourth column, the amount to be issued is entered in numbers.
5. The fifth column serves to certify the fact of issuance - there the employee personally affixes his signature upon receipt of funds.
6. The sixth column is for reference, in which the cashier can make the necessary notes. For example, specify information about the power of attorney if the money is received not by the employee personally, but by his authorized person.

Attention! In the event that the employee has not received the amounts due according to the statement, then when closing, the “Deposited” mark is put in the “Signature” column.

The last row in the table is used to summarize the monetary amounts.

If the document includes several sheets, then at the bottom it is necessary to put down their total number.

The next step is to indicate in words and numbers the amount that was issued to the employees, as well as the amount to be deposited. Further, the cashier affixes his signature and position.

In the next line, you must specify the details of the expense order issued to the statement.

The preparation of the document is completed by the signature of the responsible person, who must check the form after closing and confirm with his signature that there are no errors in it.

What if errors are found in the statement

This document belongs to the primary, and therefore it is necessary not to allow corrections in it. If a mistake was made at the stage of registration, then such a form is destroyed, and a new one is issued.

According to the rules, the cashier must check for errors in the document before starting issuing it. If they are found, then the form must be returned back to the accounting department.

However, a situation may arise when an error is detected already in the process of issuing funds under the document. Accordingly, it will be impossible to destroy the form and collect all the necessary signatures on a new one.

In this situation, it is necessary to carefully cross out the incorrect information with one line, and write the correct information on top. Strikethrough should be done so that old data is easy to read. Correction with their signatures is assured by the head and chief accountant.

Attention! In addition, it is recommended to draw up an accounting statement in which you describe in detail how the error was identified and justify its correction.

How to close payroll

The payroll is opened for a strictly defined period of time - usually on the days of payment of salaries to employees. As soon as the final day of the validity period passes, the document must be closed.

During closing, the cashier checks the statement for the absence of signatures of employees. In the event that there are those who could not receive their salary within the prescribed period, their amounts are subject to deposit. To do this, in the column where the signature should be, the mark “Deposited” is put down, after which, at the end of the document, the results of the issued and deposited amounts are summed up.

For the amount of the salary issued, it is drawn up, to which a closed statement is pinned. The completed document is submitted to the accountant for verification. If everything is correct, then it should be signed by him.

accounting entries

Since the T-53 form is intended solely for the issuance of funds, possible transactions with it are limited.