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 of 04/06/2001. No. 26.
Order (instruction) on hiring an employee (form No. T-1) and order (instruction) on hiring employees (form No. T-1a) are used for registration and accounting, hired under an employment contract (contract). Compiled by the person responsible for admission, for all persons hired by the organization.
Order (instruction) on granting leave to an employee (form No. T-6) and order (instruction) on granting leave to employees (form No. T-6a) are used for registration and accounting of holidays granted to the employee (employees) in accordance with the law, the collective agreement, regulations organization, labor contract (contract).
Compiled by the employee 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 wages due for the vacation are calculated in the form No. T-60 “Note-calculation for the provision employee leave».
Vacation schedule (form No. T-7) is designed to reflect information about the time of distribution of annual paid holidays to employees of all structural divisions of the organization for the 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, agreed with the elected trade union body and approved by the head of the organization or a person authorized by him.
When the vacation period is postponed to another time, with the consent of the employee and the head of the structural unit, appropriate changes are made to the vacation schedule.
Order (instruction) to terminate employment contract(contract) with an employee (form No. T-8) and order (instruction) to terminate the employment agreement (contract) with employees (form No. T-8a) are used to register and record the dismissal of an employee (employees). It is filled in by an employee of the personnel service, signed by the head of the organization or a person authorized by him, declared 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”.
Order (instruction) on sending an employee on a business trip (form No. T-9) and order (instruction) on sending employees on a business trip (form No. T-9a) are used to register and record the direction of an employee (employees) 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 surname and initials, structural unit, 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.
Order (instruction) on the promotion of an employee (form No. T-11), employees (No. T-11a) are used to design and record rewards 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 (f. No. T-12) and time sheet (f. No. T-13) used for the implementation of timesheets and control of labor discipline. Form No. T-12 is designed to record the use of working time and payroll, and form No. T-13 is designed only to record the use of working time. When using form No. T-13, wages are calculated in the personal account (form No. T-54), payroll (form No. T-51) or payroll(f. 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 for accounting there and wages. The essence of timekeeping is the daily registration of employees' attendance at work, from work, all cases of lateness and non-attendance, indicating their reasons, as well as idle hours and overtime hours. 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 timesheet 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.
Accounting for the development of workers in organizations is carried out by foremen, foremen and other employees who are entrusted with these duties. To account for production, various forms of primary documents are used (orders for piece work, records of work performed, etc.). Regardless of the form, primary documents contain, as a rule, the following details (indicators): place of work (workshop, site, department); working time (date); name and category of work (operation); quantity and quality of work; surnames, initials, etc.
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 payroll (f. No. 49), which, in addition, serves as a document for the payment of wages for the month. On the left side of this statement, the amounts of wages are recorded by their types (piecework, time, bonuses and various types of payments), and on the right - deductions by their types and the amount to be issued. One line is assigned to each employee in the statement.
The advance payment for the first half of the month is usually issued according to payroll. The amount of the advance is usually determined at the rate of 40% of earnings at tariff rates or salaries, taking into account the days worked by employees.
Wages are issued within three days. After this period, the cashier against the names of employees who did not receive wages makes a note “Deposited”, draws up a register of unprecedented wages and on the title page of the statement indicates the amount of wages actually paid and not received by employees. The amounts of unpaid wages on time, after three days, are handed over to the bank to the current account. For the amount of wages issued, it is compiled consumable cash warrant(f. No. KO-2), the number and date of which are affixed on the last page of the statement.
In the payrolls compiled on computer media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form. Journal of registration of payrolls (f. No. T-53a) used to record and register payrolls for payments made to employees of the organization. Managed by an accountant. Payments that do not coincide with the time of payment of wages (unscheduled advances, holiday amounts, etc.) are made according to cash receipts, which are marked “One-time payroll”. The payroll sheet performs several functions - a settlement document, a payment document, and, in addition, serves as a register for analytical accounting of settlements with employees on wages. However, in practice, using payroll statements to calculate the average wage for any previous period (for example, for three 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 entry 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.
Form No. T-54 is used to record all types of accruals and deductions from wages based on primary documents for accounting for output and work performed, hours worked and documents for various types of payments. Based on this personal account, a payroll is compiled in the form No. T-51. Form No. T-54a is used when processing credentials using computer technology and contains only conditionally permanent details about the employee. Data on payroll received on paper are invested monthly in the personal account. The second page is used to print wage type codes and deductions.
Note-calculation on granting leave to an employee (Form No. T-60) is designed to calculate the wages and other payments due to the employee when he is granted annual paid or other leave.
Note-calculation upon termination of the employment agreement (contract) with the employee (form No. T-61) is used to record and calculate due wages and other payments to an employee upon termination of an employment contract (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. To receive an advance for the first half of the month, the following documents are submitted to the bank: a check, payment orders for transferring funds to the budget for taxes withheld, for transferring amounts withheld for executive documents and personal obligations, as well as for transferring payments for social needs (to funds - pension, social insurance, compulsory health insurance).
Every organization leading economic activity, there is a need for personnel documents, as well as in the monthly calculation and payroll of employees.
The accounting department calculates allowances, vacation and travel allowances, salary and piecework accruals, calculates taxes and insurance premiums, reports to funds and IFTS.
Often, the accounting department also deals with personnel documents, because not every company has its own personnel department.
At the same time, not every accountant is also a well-savvy employee of the personnel service. But now the jokes are bad with the Labor Inspectorate.
The calculation and calculation of wages must be carried out in accordance with the provisions of Chapter 21 of the Labor Code of the Russian Federation.
The payroll process is carried out in several stages.
The first stage is the analysis of the information contained in the primary documents on the accounting of labor and its payment, compiled according to unified forms.
The second stage is the calculation of the amounts wages(and other payments) to employees, as well as to persons performing work and providing services under civil law contracts (GPC).
The third stage is the calculation and withholding of income tax individuals(personal income tax) in accordance with chapter 23 of the Tax Code.
The fourth stage will be the accrual of insurance premiums levied on the accrued wages.
At the fifth stage, documents are drawn up (also in unified forms) for the payment of wages.
Considering the fact that, in accordance with clause 1, article 9 of the Law “On Accounting” No. 129-FZ, all business transactions conducted by the organization must be documented by supporting documents, since it is these documents that serve as primary accounting documents, on the basis of which accounting is kept, the importance of primary documentation cannot be underestimated.
Moreover, many primary documents on personnel records and wages must be kept for 75 years (or - permanently, i.e. at least 10 years) 75 years in accordance with the requirements of the Order of the Ministry of Culture dated 25.08.2010. No. 558 with subsequent transfer to the State Archives in the event of termination of the company.
In addition, the legislation provides for administrative and even criminal liability for violating the procedure for maintaining and maintaining personnel documents.
The article will consider the types and forms of primary documents on personnel records and wages, as well as the terms of their storage.
The information provided can serve as a "reminder" in the work of an accountant.
PRIMARY DOCUMENTS CONTAINED IN ALBUMS OF UNIFIED FORMS
When forming primary documents on personnel records and wages, one should remember the provision of paragraph 2 of article 9 of law No. 129-FZ.
In accordance with this paragraph, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation.
The unified forms that should be used when registering labor relations with employees are approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004. No. 1 "On approval of unified forms of primary accounting documentation of labor and its payment."
This Decree approved the following forms of primary documents:
1. According to personnel records:
- No. T-1 "Order (instruction) on hiring an employee",
- No. T-1a "Order (instruction) on the hiring of workers."
Shelf life 75 years.
- No. T-2 "Personal card of the employee",
- No. T-2GS (MS) "Personal card of a state (municipal) employee."
Shelf life 75 years.
- No. T-3 "Staffing".
Shelf life 3 of the year.
- No. T-4 "Account card of a scientific, scientific and pedagogical worker."
It is filled in on the basis of diplomas of a doctor of science and a candidate of science, a certificate of associate professor and professor, and other similar documents.
- No. T-5 "Order (instruction) on the transfer of an employee to another job",
- No. T-5a "Order (instruction) on the transfer of employees to another job",
Shelf life 75 years.
- No. T-6 "Order (instruction) on granting leave to an employee",
- No. T-6a "Order (instruction) on granting leave to employees",
Shelf life 5 years.
- No. T-7 "Vacation Schedule".
Approved by the employer no later than two weeks before the start of the calendar year.
The procedure for drawing up the schedule can be fixed by the internal labor regulations or the provisions of the collective agreement, other internal documents of the organization.
The employee must be notified against signature of the start time of the vacation no later than two weeks before the start of the vacation.
Shelf life 1 year (we recommend keeping it until it is checked by the Federal Tax Service or the Labor Inspectorate).
- No. T-8 "Order (instruction) on the termination (termination) of an employment contract with an employee (dismissal)",
- No. T-8a "Order (instruction) on the termination (termination) of an employment contract with employees (dismissal)",
Shelf life 75 years.
- No. T-9 "Order (instruction) on sending an employee on a business trip",
- No. T-9a "Order (instruction) on sending employees on a business trip",
Shelf life 5 10 years).
- No. T-10 "Travel certificate",
Shelf life 5 years (for business trips to the regions of the Far North and areas equated to them - 75 years).
- No. T-10a "Service task for sending on a business trip and a report on its implementation",
Shelf life 5 years (for long-term foreign business trips - 10 years).
- No. T-11 "Order (instruction) on the promotion of an employee",
- No. T-11a "Order (instruction) on encouragement of employees»,
Shelf life 75 years.
2. According to the accounting of working hours and settlements with personnel for remuneration:
- No. T-12 "Time sheet and payroll calculation",
Companies need this document not only to maintain accounting payroll calculations. The time sheet is also necessary to confirm the economic feasibility of the cost of remuneration of employees for tax accounting purposes, since in essence it is a document confirming the actual implementation by employees of their labor activity.
Form T-12 is universal and is used in most organizations.
Shelf life 5 75 years).
- No. T-13 "Time sheet",
Shelf life 5 years (with harmful conditions labor - 75 years).
- No. T-49 "Payroll"
- No. T-51 "Payroll",
- No. T-53 "Payroll",
In the case of transferring wages to bank cards to employees, only a payroll is compiled (forms No. T-49 and T-53 are not compiled).
Shelf life 5 75 years).
- No. T-53a "Journal of registration of payrolls",
Shelf life 5 years.
- No. T-54 "Personal account",
- No. T-54a "Personal account (svt)" (svt - computer equipment),
Shelf life 75 years.
- No. T-60 "Note-calculation on granting leave to an employee",
Shelf life 5 years subject to verification. (In the absence of personal accounts - 75 years).
- No. T-61 "Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)",
Shelf life 5 years subject to verification. (In the absence of personal accounts - 75 years).
- No. T-73 "Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work."
It serves as the basis for the final or stage-by-stage calculation of the amounts of payment for the work performed.
Shelf life 5 years subject to verification. (In the absence of personal accounts - 75 years).
PRIMARY DOCUMENTS NOT CONTAINED IN ALBUMS OF UNIFIED FORMS
Documents, the form of which is not provided for in the albums of unified forms of primary accounting documentation, must contain the following mandatory details:
- Title of the document;
- date of preparation of the document;
- the name of the organization on behalf of which the document is drawn up;
- content business transaction;
- business transaction meters in physical and monetary terms;
- the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
- personal signatures of the said persons.
The need for personnel documentation enshrined in current legislation:
1. Labor Code:
- An employment contract concluded with each employee, its content and types (Ch. 10-13 of the Labor Code of the Russian Federation).
- Protection of personal data of an employee (Chapter 14 of the Labor Code of the Russian Federation).
- Labor books (Article 66 of the Labor Code of the Russian Federation).
- Development and approval of the Internal Regulations (Article 189 of the Labor Code of the Russian Federation).
2. Federal Law No. 27.07.2006 No. 152-FZ "On Personal Data"
- Regulation on personal data.
3. Decree of the Government of the Russian Federation No. 16.04.2003 No. 225 "On work books."
- The book of accounting for the movement of work books and inserts.
Labor relations between employees and the employer are regulated by the local regulations of the organization.
Every company should have a work policy and privacy policy.
Other local regulations:
- about wages
- bonuses,
- labor participation rate,
- etc.
In addition, the organization must have the following personnel documents on labor protection:
- Instructions for employees on labor protection and safety.
- Journal of registration of briefing events;
Labor protection requirements are regulated by section 10 of the Labor Code.
In accordance with the provisions of Article 217 of the Labor Code of the Russian Federation, each employer, carrying out production activities with more than 50 employees, there must be a labor protection service or a labor protection specialist with appropriate training or experience in this field.
In case the number manufacturing enterprise less than 50 people
the head can assign labor protection duties to a trained employee, including part-time, with the written consent of the employee and for an additional fee (Article 60.2 of the Labor Code of the Russian Federation).
If the responsibility for labor protection is not assigned to anyone, the responsibility for violations lies with the head of the company.
In addition to the above, the organization must have the following documents:
- Documents (maps) for attestation of workplaces, plans for attestation of workplaces in terms of working conditions.
Shelf life 45 years. (For severe, harmful, hazardous conditions labor - 75 years).
- Job descriptions of employees.
Shelf life - constantly.
- Applications of employees for hiring, dismissal, annual paid leave, leave without pay.
The period of storage of applications included in the personal files of employees - 75 years.
- Agreement on full liability (Article 243, Article 244 of the Labor Code of the Russian Federation).
Shelf life 5 years (after the dismissal of the financially responsible person).
- Journal of registration of inspections of controlling services.
Shelf life - constantly.
Acts on accidents.
Shelf life 75
years.
Acts of investigation of occupational poisonings and diseases.
Shelf life 75
years.
In conclusion, it should be noted that the above lists of documents are not exhaustive, since in the process of establishing labor relations, the organization may be required to issue other documents (for example, a certificate of state pension insurance for a previously unemployed employee).
RESPONSIBILITY FOR VIOLATIONS OF THE ORDER OF MAINTENANCE AND SAFETY OF PERSONNEL DOCUMENTS
In the absence of mandatory personnel documents approved by the organization, the inspecting labor inspector may bring the organization to administrative responsibility.
So, in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation, violation of labor legislation and labor protection entails the imposition of an administrative fine:
- for officials - in the amount of 1,000 to 5,000 rubles,
- for legal entities - from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days.
In accordance with Article 13.20 of the Code of Administrative Offenses of the Russian Federation, for violation of the rules for storage, acquisition, accounting or use of archival documents (such documents include: work books, personal cards of employees, orders on personnel, etc.) entails:
- warning or imposition of an administrative fine on citizens in the amount of 100 to 300 rubles,
- for officials - from 300 to 500 rubles.
The same provision applies to employees responsible for the maintenance, storage, accounting and issuance of work books.
In accordance with Article 137 of the Criminal Code of the Russian Federation, illegal collection or dissemination of information about privacy persons constituting his personal or family secret, without his consent or dissemination of this information:
- in public speaking
- publicly displayed work,
- in funds mass media,
- a fine of up to 200,000 rubles,
- or in the amount of wages or other income of the convicted person for a period of up to 18 months,
- or compulsory work for up to 360 hours,
- or correctional labor for up to 1 year,
- or forced labor for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years or without it,
- or arrest for up to 4 months,
- or imprisonment for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.
- a fine in the amount of 100,000 to 300,000 rubles,
- or in the amount of wages or other income of the convicted person for a period of 1 to 2 years,
- or deprivation of the right to hold certain positions or engage in certain activities for a period of 2 to 5 years,
- or forced labor for up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for up to 5 years or without it,
- or arrest for up to 6 months,
- or imprisonment for up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for up to 5 years.
Complaints of employees can be considered by the Prosecutor's Office together with the Labor Inspectorate.
1.3 Source documents for payroll calculations
For payroll settlements with employees of organizations, the following forms of primary accounting documentation are used (approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).
Consider the forms of primary accounting documentation in table 1. "Primary documents for payroll calculations"
Table 1
| Form No. | Form name |
| Form T-1 | Order (instruction) on hiring an employee |
| Form T-2 | Employee's personal card |
| Form T-3 | staffing |
| Form T-4 | Registration card of a scientific, scientific and pedagogical worker |
| Form T-5 | Order (instruction) on the transfer of an employee to another job |
| Form T-6 | Order (instruction) on granting leave to an employee |
| Form T-7 | Vacation schedule |
| Form T-8 | Order (instruction) on termination (termination) of an employment contract with an employee (dismissal) |
| Form T-9 | Order (instruction) on sending an employee on a business trip |
| Form T-10 | Travel certificate |
| Form T-11 | Order (instruction) on the promotion of an employee |
| Form T-12 | Timesheet and payroll |
| Form T-13 | Time sheet |
| Form T-49 | Settlement and payroll |
| Form T-51 | Payslip |
| Form T-53 | Payment statement |
| Form T-53a | Payroll journal |
| Form T-54 | personal account |
| Form T-60 | Note-calculation on the provision of leave to the employee |
| Form T-61 | Note-calculation upon termination (termination) of an employment contract with an employee (dismissal) |
| Form T-73 | Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work |
The time sheet is the main document on the basis of which the calculation of wages for employees of the organization, additional payments for work in conditions different from usual is made. The time sheet is an element of the organization's workflow and must be specified in the accounting policy of the organization.
Currently, there is no regulatory document regulating the accounting of wages in accordance with modern requirements. But since with the beginning of market reforms, the payroll scheme in commercial organizations tends to be simplified, the requirements previously imposed on this sector of accounting, at least, have not lost their relevance.
1.4 Forms, systems and types of remuneration
Remuneration of labor - a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts (Labor Code of the Russian Federation, Art. 129).
Salary - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.
Distinguish between basic and additional wages. The basic remuneration includes wages accrued to employees for hours worked, the quantity and quality of work performed, the quantity and quality of products produced, additional payment for qualifications, night work, overtime work, etc.
Additional wages include payments for unworked time provided for by labor legislation: payment for regular vacations, for the time of fulfilling state duties, preferential hours for teenagers, etc.
Forms of remuneration are determined by Art. 131 of the Labor Code of the Russian Federation. The main forms of remuneration are time and piecework. These forms have their own varieties: simple time-based and time-bonus, on the one hand, and direct piecework, piecework - premium, piecework - progressive, indirect - piecework, on the other hand.
With hourly pay, the calculation of earnings is made for the amount of time worked. The earnings of workers with time wages are determined in areas where the use of piecework wages is impossible, i.e. labor rationing is difficult, and in this case, earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked by the employee.
Time - bonus form of remuneration is that along with the payment of official salaries or rates per unit of working time, a bonus is paid for the quality and timely performance of work or other indicators.
With a direct piecework form, payment is charged for each production operation or unit of production at the same rate.
Piecework - a bonus form of remuneration involves the payment of a bonus, subject to the fulfillment of the assigned tasks or other indicators for the day, month, quarter or year.
With a piecework-progressive system, wages are increased for working in excess of the norm. It, in turn, can be individual and collective.
Indirectly, the piece-rate system is used for remuneration of general production personnel, in particular, for adjusters, order pickers, assistant foremen and other workers, and, as a rule, payment is made as a percentage of the earnings of the main workers of the serviced area.
As a form of remuneration, a piecework can be singled out, which involves the accrual of earnings for the entire amount of work or a certain amount of production. This form involves the issuance of a task for a given volume of production and the payment of advances during the reporting period. The final earnings are calculated after the acceptance of the completed volume of production or work (services), taking into account quality characteristics.
For remuneration at a particular enterprise, various systems can be used, among which are:
Tariff system - a set of standards by which wages are differentiated for employees various categories(Article 129 of the Labor Code of the Russian Federation), while tariff rates (salaries) act as standards, tariff scales, tariff coefficients taking into account the working conditions in which the employee works. Tariffication of work and the assignment of tariff categories by an employee is carried out on the basis of a single tariff - qualification handbook;
The tariff-free system is characterized by the fact that labor is paid based on the employee's labor contribution to the organization's activities;
The system of floating salaries involves remuneration based on the amount of money that the organization can direct to pay wages;
The system of payments on a commission basis determines the amount of remuneration as a percentage of the revenue received by the organization.
Under any remuneration system, in accordance with Federal Law No. 82-FZ of June 19, 2000 “On the Minimum Wage”, an employee who has fully worked the reporting month must receive a remuneration of at least the amount established by law.
1.5 Composition of payments made to employees of organizations
For the correct organization and accounting of settlements with employees on the amounts of accrued wages and other payments, it is necessary to have information on the composition of such payments.
Labor legislation identifies the following main types of payments related to remuneration (which can be accrued in accordance with the accepted forms and systems of remuneration):
Amounts accrued at tariff rates. Article 129 of the Labor Code of the Russian Federation defines the tariff rate as a fixed amount of remuneration for an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments. The amount of wages when applying tariff rates depends on the actual hours worked.
Amounts accrued on official salaries. In accordance with the definition given in Art. 129 of the Labor Code of the Russian Federation, salary (official salary) is a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments. The determination of wages based on the size of the established official salaries is most often used in relation to employees of managerial personnel (including the head of the organization).
Amounts accrued at piece rates. Piece rates are used to assess the quantity and quality of work of piecework workers. In this case, the amount of accrued wages depends on the number of actually produced products. In cases where the output is carried out by a team (team) of workers, complex piece rates may be established.
Amounts accrued as a percentage of revenue. Establishing wages as a percentage of revenue makes sense only in those organizations that specialize in sales finished products, and for those categories of workers, on the quantity and quality of work of which the volume of sales depends. Thus, most often this form of payroll is used in trade organizations.
Incentive accruals, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators. This group of payments is, as a rule, personal in nature, and the amount of accruals depends on the quantity and quality of work of a particular employee. The exception is bonuses paid for the performance of the organization as a whole, its structural unit or production team.
Accruals of an incentive and (or) compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in heavy, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays produced in accordance with the law Russian Federation.
One-time remuneration for length of service (bonuses for work experience in the specialty) in accordance with the legislation of the Russian Federation. This group of surcharges is also personalized. The difference from similar accruals of a stimulating nature is that the remuneration for long service can be paid either monthly or annually, and also that additional conditions may be established by the collective agreement, in the event of which the allowance may not be paid in full.
Allowances due to the regional regulation of wages, including accruals according to regional coefficients and coefficients for work in difficult natural and climatic conditions. This group of allowances is also of a general nature. The amount of the allowance does not depend on the quantity and quality of labor and other conditions. Another feature is that the mentioned allowances are, in essence, increases - i.e. when they are applied, a new salary is formed, the amount of which is used when calculating other allowances and additional payments (except for the allowance for work in harmful and especially harmful, dangerous and especially dangerous conditions).
Amounts accrued in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for days of delay of workers on the way due to meteorological conditions. This is due to the fact that in this case it becomes necessary to make calculations not only for the time actually worked (or for the amount of work actually performed), but also for some other periods during which the employee directly production activities did not work.
Payment overtime work. Article 99 of the Labor Code of the Russian Federation defines overtime work as work performed by an employee on the initiative of the employer outside the established working hours, daily work (shift), as well as work in excess of the normal number of working hours for the accounting period. Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime;
In all cases, it is prohibited to engage in overtime work:
- pregnant women;
– employees under the age of 18;
Only with the written consent of the employee and in the presence of an appropriate medical certificate, it is allowed to involve in overtime work:
- disabled people;
- women with children under the age of three.
At the same time, disabled people, women with children under the age of three, must be familiarized in writing with their right to refuse overtime work. Overtime work must not exceed four hours for each employee on two consecutive days and 120 hours per year. Violation of this restriction does not mean prohibition of payment for work in excess of the established amounts.
Pay for work on weekends and holidays.
Non-working holidays in the Russian Federation are:
If a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday.
An additional restriction is established by labor legislation for disabled people and women with children under the age of three. These categories of workers may be involved in work on weekends and non-working holidays only if such work is not prohibited to them by medical indications. At the same time, disabled people, women with children under the age of three, must be familiarized in writing with their right to refuse to work on a weekend or non-working holiday.
A prerequisite for the involvement of employees to work on weekends and non-working holidays is considered to be properly executed is a written order from the employer, as well as, in appropriate cases, the written consent of the employee.
In accordance with Art. 153 of the Labor Code of the Russian Federation, work on a weekend and a non-working holiday is paid at least double the amount.
Pay for night work.
When paying for work at night, it should be borne in mind that payment is due every hour work shift falling on the period from 22.00 to 6.00. They cannot be lower than the minimum amount established by Decree of the Government of the Russian Federation of July 22, 2008 No. 554 - 20% of the hourly wage rate (salary ( official salary), calculated per hour of work) for each hour of work at night.
The following are not allowed to work at night:
- pregnant women;
- employees under the age of 18, with the exception of persons involved in the creation and (or) performance of works of art, and other categories of employees in accordance with the Labor Code of the Russian Federation and other federal laws.
Women with children under the age of three, disabled people, employees with disabled children, as well as employees caring for sick members of their families in accordance with a medical report, mothers and fathers raising children under the age of five years of age, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with a medical report. At the same time, these employees must be informed in writing of their right to refuse to work at night.
Payment for unworked time.
The cases when an employee must be paid for unworked time include, in particular, remuneration for non-fulfillment of production standards, in the event of a manufacturing defect, during downtime, etc.
Such cases are cases of maintaining the average wage:
– for the period of performance by employees of state and (or) public duties and in other cases stipulated by the legislation of the Russian Federation on labor. The list of cases when employees retain wages for the time they perform state and public duties is limited by law. Also limited is the period for which the average earnings can be saved;
- during the holidays.
– surcharge for minors for reduced working time. Labor legislation for workers under the age of majority establishes a reduced working day.
- to pay for breaks in the work of mothers to feed the child. In this case, we are also talking about the payment of unworked time. Please note that the period during which the payment of breaks for feeding a child can be made is limited by the age of the child;
- to pay for the time associated with the passage medical examinations. This type of surcharge is not typical for all branches of material production and trade, but only for those where the legislation establishes mandatory medical examinations;
- cash compensation unused vacation in accordance with the labor legislation of the Russian Federation. Such payments may take place in cases of dismissal of an employee, as well as payment of compensation for a vacation period exceeding the duration established by law (in general case – 28 calendar days);
- for the period of study leave provided to employees. The length of holidays payable depends on the level of the educational institution (higher vocational education, secondary vocational education, general education), as well as from the course (class) of study.
- for the time of forced absenteeism or the time of performing lower-paid work in cases provided for by the legislation of the Russian Federation. In the case of payment for downtime, the calculation of the additional payment is also carried out on the basis of the average wage. However, downtime is not payable in the full amount of average earnings, but (generally) in the amount of two-thirds of the calculated amount. If the downtime occurred through the fault of the employee, then it is not payable at all;
- for an additional payment up to actual earnings in case of temporary disability, established by the legislation of the Russian Federation. Currently, the cost of products (works, services) includes not only an additional payment to the actual (average) earnings during temporary disability, but also payment for the first two days of the specified period. Days of temporary disability, starting from the third, are paid at the expense of the Social Insurance Fund of the Russian Federation;
- for the period of training of managers or specialists with a break from work in the system of advanced training or retraining of personnel;
- for the remuneration of donor workers for the days of examination, blood donation and rest provided after each day of blood donation.
Separately regulated by labor and tax legislation:
- accruals to employees released in connection with the reorganization or liquidation of the organization, reduction in the number or staff of the organization's employees. In this case additional payments can reach a three-month average wage;
- additional payments to disabled people provided for by the legislation of the Russian Federation;
- the amounts accrued for the work performed by individuals involved in work in the organization in accordance with special contracts for the provision of labor with state organizations;
- accruals provided for by the legislation of the Russian Federation for military personnel undergoing military service in state unitary enterprises and in construction organizations federal executive bodies in which the legislation of the Russian Federation provides for military service, and to private and commanding officers of the internal affairs bodies, the State Fire Service, provided for by federal laws, laws on the status of military personnel and on institutions and bodies executing criminal penalties in the form of deprivation of liberty.
In addition, for tax purposes, the following amounts are equated to labor costs:
- the cost of free of charge provided to employees in accordance with the legislation of the Russian Federation utilities, food and products provided to employees of the organization in accordance with the procedure for free housing established by the legislation of the Russian Federation (the amount monetary compensation for failure to provide free housing, utilities and other similar services). These types of costs reduce the tax base for income tax and can be included in the cost of finished products, work performed or services rendered. At the same time, it should be taken into account that such amounts are included in the tax base for personal income tax;
- expenses for the acquisition (manufacturing) of uniforms and uniforms (in terms of the cost not compensated by employees) issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices, which remain in the personal permanent use of employees. In the same order, expenses for the acquisition or manufacture of uniforms and footwear by the organization, which indicate the belonging of employees to this organization, are taken into account. The amounts of the difference between the market value of products transferred to employees and the assessment at which they were transferred are also included in the personal income tax base. In accounting, expenses for the purchase of special clothing, special footwear and funds personal protection are included in the cost of products, works or services as part of material expenses;
- the cost of travel at actual expenses and the cost of carrying luggage at the rate of not more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the regions of the Far North and equivalent areas (in the absence of railway these expenses are accepted in the amount of the minimum cost of air travel), and to members of his family in the event of moving to a new place of residence in another locality in connection with the termination of an employment contract with an employee for any reason, including in the event of his death, with the exception of dismissal for wrongdoing;
- the amounts of payments (contributions) of employers under compulsory insurance contracts, as well as the amounts of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with with the legislation of the Russian Federation, to conduct the relevant types of activities in the Russian Federation. In the event that between the organization and the employee is not an employment contract, but a contract of a civil law nature, the features of remuneration and settlements with the employee are regulated by civil rather than labor standards. Such contracts include, in particular, contracts for work, employment, lease. Payments made under such contracts are also treated (for accounting and tax purposes) as labor costs. This provision applies only to citizens who are not individual entrepreneurs - in this case, the amounts of expenses are reflected in accounting and tax accounting in the same way as settlements with legal entities - as part of work or services performed by third parties. The types of payments made under civil law contracts are not included in the collective labor contract, but are negotiated between the parties when concluding the contract. In this regard, the composition of payments made to employees under such contracts and regular employees of the organization may differ significantly. In particular, the forms and systems of remuneration used in the organization for the remuneration of full-time employees are not applied in settlements with these employees. Incentive and compensation payments are not made to such employees.
1.6 Features of payment of wages
Labor legislation provides for two main types of settlements with employees on wages, carried out in cash - by issuing cash through the cash desk of the organization or by transferring to a bank account.
The issuance of cash from the cash desks of enterprises is carried out according to cash receipts (form N KO-2) or other duly executed documents (payrolls (settlement and payment), applications for the issuance of money, accounts, etc.) with the imposition of a stamp with details on these documents expenditure cash warrant. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so.
In cases where the documents, applications, invoices, etc. attached to the expenditure cash vouchers have a permit inscription of the head of the enterprise, his signature on the expenditure cash vouchers is not required. That is, in the general case, the specified requisite of the document (cash order) is not mandatory.
The compilation and registration of an outgoing cash order in the register of incoming and outgoing cash orders is carried out in the accounting department by an employee responsible for maintaining the corresponding group of operations (and not by an accountant-cashier). After drawing up and registration, the cash order is transferred directly to the cashier for execution. The issuance of expenditure orders to the hands of persons receiving money is not allowed. The explanation for this requirement seems obvious - the transfer of the order directly to the cashier excludes the possibility of making unspecified corrections to it. From this, in particular, it follows that the cashier formally does not have the right to accept for execution an order submitted by the recipient of certain amounts of cash. In practice, if such a mistake was made by an accounting employee (the order was transferred to the recipient), it is most rational to clarify the correctness and validity of the payment of the amounts indicated in the document. Verification is carried out through personal communication with the accountant who issued the cash order, and clarification of making the corresponding entry in the journal of registration of incoming and outgoing cash orders. Otherwise, any misunderstanding (regarding the size or validity of the amounts paid) can be regarded as a cashier's mistake, and the amount paid - as a shortage of funds with all the ensuing consequences.
When issuing money by an expense cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, records the name and number of the document, by whom and when it was issued and selects the receipt of the recipient. Requiring the mandatory presentation of an identity document may seem redundant in some cases - for example, when the identity of the recipient is known to the cashier. However, this requisite of an outgoing cash order is required to be filled out (in the case when the recipient is the only one), and in the absence of such a document, it is not possible to fill it out. If a document replacing an expenditure cash warrant is drawn up for issuing money to several persons, then the recipients also present the indicated documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data of the identity document are not recorded on the monetary document replacing the cash expenditure order. Order of conduct cash transactions allows the issuance of money on a certificate issued by this enterprise, if it contains a photograph and a personal signature of the owner.
A receipt for receiving money can be made by the recipient only with his own hand in ink or a ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.
The issuance of money to persons who are not on the payroll of the enterprise is carried out according to expenditure cash orders issued separately for each person, or according to a separate statement on the basis of concluded agreements. Please note that the last requirement is not advisory, but mandatory. Although its rationality seems obvious - the terms of payments under civil law contracts may not coincide with the payment of wages in the organization, and, in addition, the correspondence of accounts during the preparation of quotations may also differ from the usual.
The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney drawn up in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt of the money, the cashier makes the inscription: "By proxy." The issuance of money by proxy is carried out in accordance with the requirements provided for in paragraph 15 of the Procedure for conducting cash transactions (with mandatory requirement presenting an identity document and transferring data from this document to the corresponding details of the cash order). The power of attorney remains in the documents of the day as an attachment to the expenditure cash warrant or statement.
One-time issuance of money for wages to individuals is made, as a rule, according to cash receipts.
After the expiration of the established terms of remuneration, payment of social insurance benefits and scholarships, the cashier must:
- in the payment (settlement and payment) statement against the names of persons who have not made the specified payments, put a stamp or make a handwritten note: “Deposited”;
- draw up a register of deposited amounts;
- at the end of the payroll (payroll) statement, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the inscription with your signature. If the money was issued not by the cashier, but by another person, then an inscription is additionally made on the statement: “I issued the money according to the statement (signature)”. The issuance of money by the cashier and the distributor on the same sheet is prohibited;
- write down the actually paid amount in the cash book and put a stamp on the statement: “Expenditure cash order N___”.
When making settlements with employees in cash, one should take into account the requirements of clause 2.6 of the Regulations on the rules for organizing cash circulation in the Russian Federation, approved by the Board of Directors of the Bank of Russia (Minutes No. 47 dated December 19, 1997), in accordance with which enterprises can keep in their at the box office, cash in excess of the established limits only for issuance for wages, social payments and scholarships no more than three working days (for enterprises located in the Far North and equivalent areas - up to five days), including the day the money is received at the institution jar.
If, after the expiration of the specified period, not all amounts of accrued payments have been issued to recipients, they must be deposited in accordance with the established procedure (distribution lists are closed, and undisbursed amounts are withdrawn) and handed over to a bank institution upon announcement.
Currently, this form of payment continues to be the most common - especially in small and medium-sized businesses, as well as in organizations located in rural areas.
When using this form of payment, the payment of accrued amounts is reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 50 “Cashier”. The deposited amounts are debited from the debit of account 70 to the credit of account 76 "Settlements with various debtors and creditors" subaccount "Settlements on deposited amounts", and subsequently - in the event of actual payments - from the debit of account 76 to the credit of account 50.
For example, employees of the organization for the second half of May were accrued wages totaling 300,000 rubles. During the payment period (June 5–7), 275,000 rubles were issued through the cash desk of the organization. Undisbursed amounts deposited and disbursed on 15 June.
Postings will be made in accounting:
Debit 50 Credit 51 "Settlement accounts" - 300,000 rubles. - the amount of money received from the bank for the payment of wages.
Debit 70 Credit 50 - 275,000 rubles. - the amount of payments made. Debit 70 Credit 76 - 25,000 rubles. - for the amount of wages deposited.
Debit 51 Credit 50 - 25,000 rubles. - for the amount of cash handed over to the bank according to the announcement.
Debit 50 Credit 51 - 25,000 rubles. – for the amount of cash received for the payment of deposited amounts.
Debit 76 Credit 50 - 25,000 rubles. - the amount of payments made.
In some organizations (as a rule, having a large number of structural units located in different buildings or premises), wages are paid through accountable persons (the so-called distributors). In this case, the amounts issued against the report are reflected in the debit of account 71 “Settlements with accountable persons”, and the amount of cash expenses and arrears on accrued payments are written off after the submission of the advance report.
For example, for the first half of June, an advance payment was accrued to the employees of the organization in the total amount of 550,000 rubles. Of these, on June 19 (the beginning of the payment period specified in the internal labor regulations) 220,000 rubles. issued through the cash desk of the organization. RUB 330,000 issued to four distributors for the issuance of wages to employees of departments. At the end of the payment period (June 21), distributors handed over 35,000 rubles, which were credited to the depositor.
The following entries will be made in the accounting records (the entries related to the receipt of cash from the bank, the delivery of excess amounts to the bank, as well as the payment of deposited amounts, are omitted):
Debit 71 Credit 50 - 330,000 rubles. - for the amount of cash issued to distributors.
Debit 70 Credit 50 - 220,000 rubles. - for the amount of payment made directly through the cash desk of the organization.
Debit 70 Credit 71 - 295,000 rubles. - for the amount of payment made through accountable persons.
Debit 50 Credit 71 - 35,000 rubles. - for the amount of cash handed over by distributors to the cashier at the end of the payment period.
Debit 70 Credit 76, subaccount "Settlements on deposited amounts" - 35,000 rubles. - for the amount of wages deposited.
When making payments in kind to employees, the following features should be taken into account:
- labor legislation does not prohibit making settlements with employees in kind, but limits the amount of such settlements - no more than 20% of the accrued amounts;
- when transferring products to employees own production its price is determined in accordance with the requirements of Art. 40 of the Tax Code of the Russian Federation, i.e. in the general case - at the level of market prices;
- the cost of products issued to employees on account of wage arrears is subject to personal income tax and insurance premiums on a general basis.
Actually, the fact of settlements in non-monetary form does not affect the amount of accrued wages:
- Subsequently, it is necessary to carry out (in the presence of appropriate circumstances) the adjustment of the amounts of accrued personal income tax. However, in this case, personal income tax is calculated from the amounts of material benefits and, therefore, is reflected in other tax accounting registers (on other sheets of the tax return).
1.7 Liability for non-payment of wages and other violations of labor legislation
For non-payment of wages (as well as for late payment of wages and other violations of labor legislation governing settlements with employees), the following may occur:
– disciplinary responsibility;
- material liability;
- administrative responsibility;
- criminal responsibility.
Bringing to disciplinary responsibility is possible only if an employee commits a disciplinary offense, which is understood as the failure to perform or improper performance by the employee through his fault of the labor duties assigned to him.
The following disciplinary sanctions may be applied to an employee:
- remark;
- reprimand;
- dismissal on the appropriate grounds.
Dismissal as a measure of disciplinary action is used relatively rarely. Features of the application (by the employer) of disciplinary sanctions against the head of the organization, his deputies and heads of structural divisions of the organization are established by Art. 195 of the Labor Code of the Russian Federation. In the event that the fact of a violation is confirmed, the employer is obliged to apply a disciplinary sanction up to and including dismissal to the head of the organization, the head of the structural unit of the organization, their deputies.
When applying measures disciplinary action It should be borne in mind that Art. 193 of the Labor Code of the Russian Federation establishes the procedure for their application. In particular, it was established that before applying a disciplinary sanction, the employer must request a written explanation from the employee. If, after two working days, the specified explanation is not provided by the employee, then an appropriate act is drawn up.
However, the employee's failure to provide an explanation is not an obstacle to the application of a disciplinary sanction.
For each disciplinary offense, only one disciplinary sanction may be applied.
A disciplinary sanction may be appealed by the employee to the state labor inspectorate and (or) bodies for the consideration of individual labor disputes.
The employer, before the expiration of a year from the date of application of a disciplinary sanction, has the right to remove it from the employee on his own initiative, at the request of the employee himself, at the request of his immediate supervisor or a representative body of employees.
Material liability in settlements with employees on wages, most often occurs due to errors in determining the amount of payments. That is, the most common is the situation in which liability is applied to an employee who directly pays wages and other payments.
In doing so, apply general rules application of liability measures. In particular, the fault of the employee must be unconditionally proven, and the amount of the overpayment to be recovered must not exceed the average wage of the guilty employee.
Withholding excessively accrued amounts from their recipient is possible if the overpayment was the result of a calculation error of the calculator. Under the conditions of using computer facilities for calculations, such a situation is hardly possible. Thus, overpayments of wages and other payments are most often associated with misinterpretation or application of the current legislation or other similar errors.
By general rule sum material damage, impossible to collect, can be written off as an increase in other expenses of the organization. However, such measures are often practiced as withholding overpaid amounts with the consent (in writing) of the employee, as well as distributing the amounts of material damage caused (by overpayment) to other employees - for example, to the head of the settlement group, chief accountant, etc.
Unlike ordinary accountants Chief Accountant may be held liable in full, subject to two mandatory conditions - the proven guilt of the chief accountant in causing material damage and the inclusion in the employment contract concluded by the chief accountant with the employer, the conditions for full liability (in the manner established by Part 2 of Art. 243 of the Labor Code of the Russian Federation).
Labor legislation also establishes the possibility of the employer's material liability for the delay in payment of wages and other payments due to the employee (Article 236 of the Labor Code of the Russian Federation).
Liability in this case lies in the fact that the employer is obliged to pay the amounts due to the employee with the payment of interest (monetary compensation) in the amount of not less than 1/300 of the current refinancing rate of the Central Bank of the Russian Federation from the amounts not paid on time for each day of delay starting from the next day after the due date of payment up to and including the day of actual settlement. The amount of monetary compensation paid to an employee may be increased by a collective agreement or an employment contract.
Code of administrative violations The Russian Federation provides for the onset of administrative liability for any violation of labor legislation and labor protection. At the same time, a fine in the amount of 500 to 5,000 rubles may be imposed on officials, on legal entities - from 30,000 to 50,000 rubles, on persons engaged in entrepreneurial activities without education. legal entity, - from 1000 to 5000 rubles.
In addition, as a measure of administrative influence, suspension of activities (of an organization or an individual entrepreneur) for up to 90 days can be applied.
In the event of a repeated violation, the perpetrator executive may be disqualified for a period of one to three years.
As already noted, administrative liability can occur in case of any violation of labor legislation. Letter of Rostrud dated March 1, 2007 No. 472-6-0 clarified that under this article The Code of Administrative Offenses of the Russian Federation falls, in particular, the case when, in violation of Art. 136 of the Labor Code of the Russian Federation, wages are paid less than every half a month. The day of payment of wages is established by the internal labor regulations, the collective agreement or the employment contract. At the same time, it is specifically stipulated that the employee's statement of consent to receive wages once a month does not relieve the employer from liability.
In the event that the delay in payment of wages exceeds two months, a criminal case may be initiated against the head of the organization or the employer under Art. 145.1 of the Criminal Code of the Russian Federation. This article provides for rather harsh sanctions - from a fine of up to 120 thousand rubles to imprisonment for up to seven years with deprivation of the right to hold certain positions or engage in certain activities for up to three years. Let us clarify that a prerequisite for bringing a manager or employer to criminal responsibility is the commission of a crime out of mercenary or other personal interest.
2. Accounting for payroll settlements with personnel on the example of KamaPak LLC 2.1 Characteristics of the enterprise KamaPak LLC
KamaPak LLC was established on December 18, 2003. Location city of Berezniki, Korolenko street 10.
Kind of activity: wholesale and provision of transport services. The subject of trade is potash fertilizers.
The company works with such suppliers as LLC "Agro-Trade" in Berezniki, LLC "Khimpromtorg" in Berezniki, LLC "Cross" in Berezniki, OJSC "Azot" in Berezniki.
The buyers and customers are CJSC Minresurs, Moscow (potash fertilizers), CJSC Chempack, Moscow (potash fertilizers), CJSC Reaktiv, Surgut (ammonium nitrate), LLC Bashneft-Geostroy, Republic of Bashkortostan (potassium chlorine), Stroykompleks LLC, Berezniki ( transport services); LLC SMT "BShSU" (transportation services), JSC "Corporation VSMPO AVISMA" (transportation services).
Accounting of the organization is maintained by the accounting department headed by the chief accountant (Federal Law of November 21, 1996 No. 129-FZ “On Accounting”)
The organization, forms and methods of accounting are maintained on the basis of the current chart of accounts and regulatory documents. Form of accounting: journal-order, automated. Accounting is reflected in the accounts of accounting with the maintenance of accounting registers using software"1C-Enterprise". (Regulations on accounting and financial reporting in the Russian Federation dated July 29, 1998 No. 34 n.; Chart of accounts for financial accounting economic activity organizations and Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (as amended on September 18, 2006 No. 115n).
Payroll is carried out in the program "Automated control system". Calculation of salaries of drivers (with reference to account 20), management personnel (with reference to account 26) and production, technical personnel (with reference to account 44). The general taxation regime applies, since the organization has 25 Vehicle intended for the provision of motor transport services.
Document flow rules and accounting information processing technology are developed, and, if necessary, revised and supplemented by the chief accountant or accounting staff under the control of the chief accountant; these rules are subject to mandatory approval by the head of the organization. The facts of economic activity are reflected in the reporting period in which they arose, regardless of the time of actual receipt (payment) of funds associated with these facts.
2.2 Accounting for payroll settlements with personnel
To account for settlements with employees of the organization, the Instructions for the application of the Chart of Accounts provide for the opening and maintenance of a synthetic account 70 “Settlements with personnel for remuneration”. For example, the following sub-accounts can be opened for account 70: »; 70-2 "Settlements with part-time workers"; 70–3 “Settlements under civil law contracts”. Account 70 takes into account settlements for all types of payments due to employees, including:
- for wages - in correspondence with the accounts of production costs (sales costs) and other sources (including other income and expenses). - on the payment of benefits - in correspondence with the account of settlements with extra-budgetary funds;
- on payment of vacation pay and remuneration for length of service - in correspondence with account 96 "Reserves for future expenses", etc.
Account 70 is debited in correspondence with cash accounts - cash and non-cash, depending on the form in which settlements with employees are made.
Amounts accrued but not paid on time (due to non-appearance of recipients) are reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 76 “Settlements with various debtors and creditors” (sub-account “Settlements on deposited amounts”) .
Analytical accounting on account 70 “Settlements with personnel for wages” is kept for each employee of the organization using personal accounts of workers and employees (forms N T-54 and N T-54a). Personal accounts are opened for each employee of the organization at the time of his employment. During the year, personal accounts enter data on accrued wages, bonuses, payments at the end of the year and benefits for disability certificates, on deductions made, indicating the amounts to be issued. At the end of the calendar year, the employee's personal account is closed and a new personal account is opened for next year.
The shelf life of personal accounts is 75 years.
Thus, the main accounting entries for accounting for wages are as follows.
Debit of accounts 20 "Main production", 26 "General business expenses" Credit of account 70 - in the amount of the main and additional wages, respectively: drivers of the main production; employees of the management apparatus of the organization.
Debit of account 44 “Expenses for sale” Credit of account 70 - for the amount of wages of employees engaged in work related to the sale of products and its promotion on the market.
Debit of account 69 "Calculations for social insurance and security" Credit of account 70 - for the amount of accrued benefits for social insurance of pensions and other similar amounts.
Debit of account 91 “Other income and expenses” Credit of account 70 - for the amount of wages of employees engaged in activities not related to ordinary activities (for example, those engaged in servicing leased fixed assets).
Debit of account 97 "Expenses of future periods" Credit of account 70 - for the amount of wages of employees employed in the implementation of expenses of future periods (for example, repair of fixed assets).
Debit account 70 Credit account 50 "Cashier" - in the amount of payments made.
Debit of account 70 Credit of account 68 "Calculations on taxes and fees" - for the amount of personal income tax withheld from the employee.
Debit of account 70 Credit of account 73 “Settlements with personnel on other operations”, sub-account “Settlements for compensation of material damage” - for the amount of deductions made in compensation for material damage or on account of the debt on the issued loan.
2.3 Calculation of the average wage
The calculation of the average wage (average earnings) for the payment of vacations provided in calendar days, and the payment of compensation for unused vacations, student leaves on the basis of a certificate-call is determined by the Labor Code of the Russian Federation and the regulation on the specifics of the procedure for calculating average wages (approved by a government decree RF dated December 24, 2007 No. 922) (as amended on November 11, 2009)
To calculate the average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the wages actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average wage.
The average daily earnings to pay for a business trip is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with the number of days actually worked during this period.
The average daily earnings for the payment of holidays provided in calendar days and the payment of compensation for unused holidays is calculated by dividing the amount of wages actually accrued for billing period, by 12 and by the average monthly number of calendar days (29.4).
If one or several months of the billing period were not fully worked out or time was excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.
For example, the manager Smirnov V.L. in the next vacation from 03.02.2010 to 04.03.2010 for 32 days. Calculate the average salary for the previous 12 months, if 16 calendar days were worked in September 2009 and the monthly salary is:
| period | sum | coefficient |
| February 2009 | 24578,21 | 29,4 |
| March 2009 | 23547,25 | 29,4 |
| April 2009 | 24516,34 | 29,4 |
| May 2009 | 25548,79 | 29,4 |
| June 2009 | 30210,20 | 29,4 |
| July 2009 | 31250,36 | 29,4 |
| August 2009 | 25478,80 | 29,4 |
| September 2009 | 15160,15 | 15,68 (29,4:30*16) |
| October 2009 | 30100,00 | 29,4 |
| November 2009 | 21560,43 | 29,4 |
| December 2009 | 21589,30 | 29,4 |
| January 2010 | 25549,07 | 29,4 |
| Total: | 299088,90 | 339,08 |
The actual accrued wages for 12 months amounted to 299,088.90 rubles, the coefficient is 339.08 days. The average daily earnings are: Vacation pay for 32 days will be 32 * 882.06 = 28225.92 rubles
For the calculation of temporary disability sheets, as well as other benefits from the FSS, we apply the following regulatory documents: Federal Law of July 24, 2009 No. 213-FZ, Federal Law of July 24, 2009 No. 212-FZ, Federal Law of December 29, 2006 No. 255-FZ (as amended on February 9, July 24, 2009), Decree of the Government of the Russian Federation of June 15, 2007 No. 375 (as amended by Government Decree of October 19, 2009 No. 839)
The benefit for the first two days of temporary disability is paid at the expense of the insured, and for the rest of the period, starting from the 3rd day of temporary disability, at the expense of the FSS of the Russian Federation.
Sick leave is paid at the expense of the FSS from its first day in the event of:
Loss of ability to work due to illness or injury, including in connection with the operation for artificial termination of pregnancy or the implementation of in vitro fertilization;
The need to care for a sick family member;
Quarantine of the insured person, as well as quarantine of a child under the age of 7 attending preschool educational institution;
– implementation of prosthetics for medical reasons in a stationary specialized institution;
Follow-up treatment in accordance with the established procedure in sanatorium-resort institutions located on the territory of the Russian Federation, immediately after inpatient treatment.
Depending on duration insurance experience allowance is paid:
Insurance experience of 8 years or more - 100%
Insurance experience from 5 to 8 years - 80%
Insurance experience from six months to 5 years - 60%
An insurance period of less than six months is a benefit paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which district wage coefficients are applied in accordance with the established procedure, in an amount not exceeding the minimum wage, taking into account these coefficients.
The allowance is calculated based on the average earnings calculated for the last 12 calendar months of work preceding the month of the previous month. insured event.
innovation federal law 213-FZ is that when calculating the average daily earnings, the calculation includes all types of payments and other remuneration in favor of the employee, which are included in the base for calculating insurance premiums to the FSS of the Russian Federation. Accordingly, the calculation will include the amounts of accruals paid out of the profits of organizations remaining after paying income tax.
In accordance with paragraph 7 of the Federal Law 255-FZ of December 26, 2006 (as amended on July 24, 2009) and the Decree of the Government of the Russian Federation of June 15, 2007 No. 375, all accruals calculated on the basis of average earnings are still excluded from the calculation of average earnings .
The average daily earnings for the calculation of benefits for temporary disability is determined by dividing the amount of accrued earnings for the period by the number of calendar days falling on the period for which wages are taken into account.
The maximum amount of benefits for temporary disability, for pregnancy and childbirth, cannot exceed the average daily earnings, determined by dividing the maximum value of the base for calculating insurance premiums to the Social Insurance Fund of the Russian Federation on the day of the insured event, by 365.
In 2010, this is 415,000 / 365, i.e. 1136.99.
Algorithm for calculating benefits for temporary disability:
1. The average daily earnings of an employee are determined based on data for the last 12 calendar months preceding the month of the onset of disability;
2. Determine the billing period;
3. Determine the amount of accruals taken into account when calculating earnings;
4. Determine the number of calendar days falling on the period for which accruals are taken into account;
5. We compare the received amount with 1136.99;
6. We multiply the smaller of the amounts by the percentage of payment of benefits calculated based on the length of service;
7. The amount payable is determined by multiplying the average daily earnings, calculated taking into account all restrictions on the number of days of disability.
For example, the chief accountant E.A. Ushakova was issued a temporary disability certificate from 02/19/2010 to 02/27/2010. Insurance experience 6 years (80%):
| Month | The amount of accruals subject to contributions to the FSS | Number of calendar days according to the norm in 2010 | Number of calendar days for which the accrual was made |
| January 2010 | 22307 | 31 | 31 |
| February 2009 | 20500 | 28 | 28 |
| March 2009 | 21450 | 31 | 31 |
| April 2009 | 22500 | 30 | 30 |
| May 2009 | 21500 | 31 | 31 |
| June 2009 | 24000,6 | 30 | 1 |
| July 2009 | 20500, | 31 | 30 |
| August 2009 | 25600 | 31 | 31 |
| September 2009 | 25420 | 30 | 30 |
| October 2009 | 25420 | 31 | 31 |
| November 2009 | 23200 | 30 | 30 |
| December 2009 | 24500 | 31 | 31 |
| Total: | 276897,6 | 365 | 335 |
The average daily earnings amounted to 826.56, we compare the obtained value with the maximum size of the average daily earnings (1136.99 rubles.)
The benefit amount is 826.56* 9* 80% = 5951.23
In this case, the amount of the benefit at the expense of the employer is:
826.56 * 2 * 80% \u003d 1322.50 Dt26 - Kt70 At the expense of the FSS: 826.56 * 7 * 80% \u003d 4628.73 Dt69 / 1 - Kt70
2.4 Accounting for deductions from employees' wages
Withholding personal income tax.
Personal income tax (hereinafter referred to as personal income tax) is established by Ch. 23 of the Tax Code of the Russian Federation. Article 207 of the Tax Code of the Russian Federation establishes two main groups of personal income tax payers: individuals who are citizens of the Russian Federation, and Foreign citizens who receive income from sources registered in the territory of the Russian Federation.
Other articles of Chapter 21 of the Tax Code of the Russian Federation detail the categories of taxpayers and the types of income from which tax is paid.
The list of income exempt from taxation is established by Art. 217 of the Tax Code of the Russian Federation.
At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits.
Income not exceeding 4,000 rubles received on each of the following grounds for the tax period:
– the value of gifts received by taxpayers from organizations or individual entrepreneurs;
- the cost of prizes in cash and in kind received by taxpayers at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies state power or representative bodies of local self-government;
- the amount of financial assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or old age;
In the practical application of the norms of paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, the following should be taken into account:
– yes, if the taxpayer has received several gifts, total cost which is less than 4000 rubles, they are all exempt from taxation. On the other hand, if the value of one gift exceeds 4,000 rubles, only the excess amount is included in the tax base.
According to 218 Art. The Tax Code of the Russian Federation applies standard tax deductions when taxing the income of individuals. Let's consider these conditions in table 2 "Application of the standard tax deduction".
table 2
| The size | Application conditions | Application restrictions |
| 400 | Without additional conditions | Until the month in which the income exceeds 40,000 rubles. |
| 1000 | For each child with parents and (or) spouses of parents, guardians or trustees, foster parents. | Until the month in which the income exceeds 280,000 rubles. Until the child reaches the age of 18, full-time students, graduate student, intern, student, cadet - 24 years |
| 2000 | For every child with a disability | Until the child reaches the age of 18, full-time students, graduate student, intern, student, cadet - 24 years |
| 2000 | Widows (widowers), single parents, guardians or trustees, foster parents | Until the child reaches the age of 18, full-time students, graduate student, intern, student, cadet -24 years. For widows (widowers) of single parents - up to a month following the month of their marriage. To guardians - from the month in which guardianship (guardianship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family and is kept until the end of the year in which the child (children) has reached (have reached) the age of 18 or 24 years old |
| 2000 | One of the parents (adoptive parents) of their choice | On the basis of an application for the refusal of one of the parents (adoptive parents) from receiving a tax deduction |
The current legislation provides for the possibility and necessity of making deductions from the amounts due to employees for payment. The retention procedure is established by departmental normative documents.
In accordance with Art. 137 of the Labor Code of the Russian Federation, deductions from wages can be made only in cases provided for by law. In this case, by order of the administration of the organization, the following deductions can be made.
1. Refund of amounts overpaid due to accounting errors. In accounting, such withholding is recorded as:
Debit of account 70 “Settlements with personnel for wages” Credit of accounts for accounting for production costs or expenses (20 “Main production”, 44 “Sales expenses”, etc.) - reversal.
It should be borne in mind that in the event that wages are overpaid to an employee as a result of not a counting error, but, for example, a semantic one or due to insufficient qualifications of an accounting employee, these amounts cannot be recovered from this employee.
In this situation, recovery, as a rule, is made from the employee guilty of making such a mistake. At the same time, in accounting, the assignment of overpaid amounts to shortages and their recovery are carried out in the manner established for accounting for the amounts of damage caused to the organization.
2. Repayment of the unspent and not returned in a timely manner advance payment issued for business trip or for transfer to another locality, for economic needs, if the employee does not dispute the grounds and amount of deduction.
In this case, an accounting entry is made: Debit of account 70 Credit of account 71 “Settlements with accountable persons” - for the amount previously issued under the report and not repaid on time.
In these cases, the administration has the right to make a deduction order no later than one month from the date of expiration of the period established for the return of the advance, repayment of the debt, or from the date of the incorrectly calculated payment.
Begin new topic devoted to the accounting of labor and wages in the enterprise. Before moving on to posting and calculating various withholdings and payroll taxes, I want to present a little theory on this topic. The theory, of course, is not always interesting, but still necessary, so I advise you to read it.
In the near future, we will analyze, using a specific example, how payroll is calculated and what postings the accountant performs.
First of all, I note that the documents regulating the accounting of wages at the enterprise include:
- Labor Code RF.
- Federal Law No. 167-FZ dated 12/15/2001 FZ on compulsory pension insurance.
- Federal Law No. 372-FZ of November 30, 2011 on the budget of the social insurance fund.
Remuneration of labor - the relationship between employers and employees, fixed by laws and labor contracts, according to which the employer provides employees with payments for their work.
Salary - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of work, as well as compensation and incentive payments.
The wages are main and additional.
Basic remuneration - payment for hours worked or for the number of jobs.
Additional payments include payments for hours not worked (, severance pay upon dismissal).
The main forms of remuneration
- Time. An employee's salary is calculated for a certain amount of time worked in accordance with the established tariff, regardless of the number of work performed. This form of payment, in turn, is divided into:
- simple time-based, in which the tariff rate is multiplied by hours worked,
- time-bonus, when a premium in a certain percentage to the rate or another meter is added to the amount of earnings at the rate.
- piecework. With this system of remuneration, wages to personnel are accrued depending on the amount of work performed, products produced. The piecework form of remuneration is:
- direct piecework - payment for the number of units of manufactured products and work performed,
- piecework bonus - provides for bonuses for overfulfillment of production standards,
- piecework-progressive - payment increases for production in excess of the norm,
- indirect piecework - wages of adjusters, order pickers and other workers as a percentage of the earnings of the main workers of the serviced area.
- chord. Provides for the definition of total earnings for the performance of certain stages of work.
Stages of accounting for labor and wages
Payroll calculations are reflected on account 70 “Settlements with personnel for wages”.
- Payroll. Wage costs are written off to the cost of production, so account 70 corresponds with accounts 20 - “Main production”, 23 - “Auxiliary production”, 25 - “General production costs), 26 - “General (management) expenses”, 29 - “Service production and farms."
- Payroll deductions. As a rule, personal income tax is withheld. Account 70 corresponds with account 68 “Calculations on taxes and fees”.
- Calculation of "salary taxes" - insurance premiums. In accounting for insurance premiums, account 70 is not used. The cost of insurance premiums is attributed to the cost of production in the debit of account 20 and corresponds with account 69 “Calculations for social insurance and security”.
- Payment of wages is carried out through a cash desk or a bank. For this, accounts 50 “Cashier” or 51 “Settlement account” are used.
The figure below shows the main stages of payroll accounting in an organization.
Stages of payroll accounting in an organization
Documents on payroll accounting at the enterprise
- Order for employment form T 1.
- Transfer order form T 5.
- Order to terminate the employment contract T 8.
- Personal account T 54.
- Settlement and payroll T 49.
Further in the next article, we will continue the topic of accounting for labor and wages at the enterprise, we will deal with payroll, tax deductions, insurance premiums and consider an example of payroll.
Video lesson “The procedure for paying wages to employees in 1C Accounting”
Primary accounting documents for reflecting settlements with personnel for wages were approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” (hereinafter - Decree No. 1). At the same time, it is indicated that Resolution No. 1 was adopted in order to implement the requirements of the Labor Code of the Russian Federation. From this we can conclude that the unified forms approved by the specified resolution continue to be valid after January 01, 2013 (because their application is due not to the law on accounting, but to another legislative act— Labor Code).
An analysis of these forms shows that, despite their relatively “young” age - they were put into effect in 2004, they were all developed for conducting “manual” payroll calculations, i.e. without the use of special programs for payroll. According to the legislator (in this case, the State Statistics Committee of the Russian Federation), the calculation of wages (outside of special programs) should be carried out as follows:
1. The time sheet is filled out (form No. T-12 or T-13). At the beginning of the month, the employee responsible for maintaining the time sheet is given a time sheet form (completely empty or with full names). Every day, the responsible officer notes for each employee the attendance / absence (with the continuous registration method) or only the absence (with the deviation registration method used) indicating the reason. At the end of the month, the person responsible for maintaining the time sheet counts the total number of days and hours worked and missed by each employee, and the time sheet, signed by the head of the structural unit and the personnel officer, is transferred to the accounting department.
2. Based on the time sheet, the accounting department calculates wages (on a calculator) sequentially for each employee.
2.1. Data on the number of days (hours) worked, vacations used, transfers, dismissals, changes in wages are transferred from the time sheet to the personal account (form No. T-54) (they are checked against the data of the relevant orders provided by the personnel service).
2.2. Deviations are calculated (based on the data already available in the employee’s personal account for accruals for previous periods): vacation pay (calculation is carried out in the form No. T-60), sick leave (due to the lack of a special document, it is apparently assumed that the calculation is carried out on the sick leave itself ), average earnings, for example, for the time spent on a business trip or in other cases provided for by law (a special form of calculation is also not provided for this type of calculation, apparently, according to the legislator, the calculation is carried out “on paper”), compensation for unused vacation when dismissal (calculation is carried out in the form No. T-61).
2.3. Basic accruals are calculated in accordance with the wage system used (based on salary / tariff, piece rates, bonuses, etc.).
2.4. The results of all calculations made are entered into the personal account of the employee (form No. T-54) in the appropriate columns (types of payment).
2.5. In a special register of tax accounting for personal income tax (in accordance with the requirements of paragraph 1 of article 230 of the Tax Code of the Russian Federation), personal income tax is calculated for the month (on an accrual basis from the beginning of the year, taking into account tax deductions and previously withheld amounts).
2.6. The personal account reflects all deductions from wages (including personal income tax and inter-settlement payments).
2.7. The amount due is calculated.
3. Based on the personal accounts of all employees, a settlement and payment (according to form No. T-49) or payroll (according to form No. T-51) is compiled: sequentially for each employee, data is transferred from the personal account to the statement. If the time sheet is maintained in the form No. T-12, then information about the accrued amounts can be entered directly into this form, in which case a separate payroll is not compiled.
4. If necessary (i.e., when using the form No. T-51 at the previous stage), a payroll is compiled according to the form No. T-53.
5. The amount of insurance premiums is calculated for each employee in a special register (clause 2, clause 2, article 28 of the Federal Law of July 24, 2009 N 212-ФЗ “On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund").
6. Insurance premiums for all employees per month are summarized (collected) into one register.
The use of a specialized program for payroll calculation entails a change in the functions of primary accounting documents approved by Resolution No. 1: like any other registers, with automated system information processing, these documents, instead of the function of calculating and accumulating information, acquire the function of obtaining reporting data on the calculations made (with the help of a special program) and fixing the received data on paper (this was already mentioned in the article).
How payroll looks like in a specialized program (for example, 1C) is described in the article. To fulfill the requirements of the Labor Code and the State Statistics Committee of the Russian Federation, it is necessary that, according to the results of each month or calendar year, there should be on paper:
I) Time sheet for the month - forms No. T-12 and T-13 (the latter is used for automated processing of credentials) (the procedure for preparing a time sheet when keeping records in the 1C program was previously described in the above article; practical application of the time sheet when calculating payroll in 1C is described in the article).
II) Settlement and / or payrolls - forms No. T-49, T-51, T-53. It must be said that in terms of practical application forms No. T-49 and T-51 are much less visual than, say, a free-form payroll generated in 1C. However, in order to comply with the requirements of the legislation on primary documents, one of the forms - T-49 or T-51 must be available. Accordingly, if you pay wages in cash from the cash desk, then the issuance is made according to the payroll (form T-49 or T-53) and it is also necessary to keep a payroll register (form No. T-53a).
Please note that the Labor Code establishes only two possible forms of remuneration: in cash in the currency of the Russian Federation (in rubles) and in non-monetary form (no more than 20% of the accrued monthly wage) (Article 131 of the Labor Code of the Russian Federation). At the same time, funds may be transferred to the bank account specified by the employee (subject to the appropriate condition in the collective or labor agreement) (Article 136 of the Labor Code of the Russian Federation). Decree No. 1 states that “for employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.” About the possibility not to draw up a payroll when paying wages individual employee not mentioned on the expense note. From this we can conclude that, even if only one employee is included in the payroll for the payment of wages in cash from the cash desk, the issue should be made precisely according to the sheet, and not according to the expense order issued in the name of the employee.
III) Personal account for the calendar year (for each employee) - forms No. T-54 or T-54a (in the latter case, pay slips for each month must be printed and pasted into the form).
IV) A note-calculation on granting leave to an employee - form No. T-60 (for each fact of granting leave).
V) Note-calculation upon termination (termination) of the employment contract with the employee (dismissal) - form No. T-61 (upon the fact of dismissal).
VI) References-calculations for accruals on average earnings and sick leave(for each relevant fact) - in the form developed and approved by the organization.
VII) Register of tax accounting for personal income tax for the calendar year (for each employee) - in the form developed and approved by the organization.
VIII) Register of accrued insurance premiums for the calendar year (for each employee) - in the form developed and approved by the organization.
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