Payroll slip: details of preparation and sample. Salary statement
In a well-organized financial accounting system of a company, not only the choice of a system for settlements with personnel, but also the impeccable completion of payroll calculations, for example, such as payroll T-51, is of particular importance.
Purpose of the document
The best option for using this is a system for issuing wages using payment cards through bank terminals. In this case, the company does not draw up wages because wages are not paid through the company's cash desk.
Let's look at the features of the document and understand the intricacies of filling it out. Payroll - an accounting form reflecting the amount of earnings to be issued to each employee with a summary of accruals, deductions and payments as a whole for the payroll.
The form is drawn up by an accountant. He is responsible for the accuracy of the information stated in it and confirms this document with his own signature. Filling out the form is carried out on the basis of credentials: work orders, personal accounts, time sheets and work schedules.
The payslip contains the following information:
Calculations for accrual of amounts and necessary deductions;
The amount of salary to be paid to each employee.
This monetary document is drawn up for the reporting month and is the basis for transferring information to the bank, which credits wages for issuance to card accounts.
Basic details of the form
The payroll form T-51 is unified, approved by the Resolution of the State Statistics Committee dated 01/05/04, has an assigned OKUD code (0301010) and a number of mandatory details on the title page:
Business name;
OKPO code;
Number and date of document preparation;
The time period for which salaries are calculated.
The back of the statement is filled out in a tabular format indicating:
Record serial number;
Personnel number of the employee (when maintaining personnel records with assignment of personnel numbers);
Full name of the employee;
Positions, professions;
Tariff rate in rubles;
Information on the number of days (hours) worked and the availability of weekends and holidays;
Amounts of salary accrual by type with summing up the total amount;
Amounts subject to deduction from wages with a line-by-line summary;
The estimated amount of salary to be paid or the employee's debt to the company.
Filling out the title
The payslip has a title page and a table on the spread. If the company has a large contingent, several sheets are filled out with mandatory numbering and a mark in a special column for their quantity.
The OKPO code is indicated on the title page, the name of the enterprise and its structural unit, if any, is indicated, the number and date of the statement, and the billing period is indicated.
Filling out the table
The tabular part requires filling out 18 columns, which represent a step-by-step calculation of wages for each employee:
1 - record number is entered in order;
2 - employee’s personnel number;
3 - the full name of the employee is indicated;
4 - the profession (position) of the employee is indicated;
5 - the size of the salary or hourly tariff rate is indicated;
6 - indicates the total number of hours actually worked;
7 - enter the number of weekends and holidays.
The payroll is convenient in terms of grouping costs, so in columns 8-12 the amounts of salary accruals are indicated:
8 - indicates the amount of accrued time payment;
9 - the amount of accrued piecework payment is indicated;
10 - indicates the amount of other charges (for example, territorial coefficient, etc.);
11 - notes are made on other income received;
12 - the total amount of accruals is calculated.
In columns 13-15 the deductions are calculated:
13 - the amount of personal income tax to be withheld is calculated;
14 - other deductions are indicated (alimony, contributions to the trade union committee, according to court decisions, the cost of uniforms, other deductions at the request of the employee);
15 - the total amount of deductions is calculated;
16 - the debt of the enterprise (accounts payable) to the employee is indicated (for example, according to calculations with if the advance report is drawn up, but not paid by the employer);
17 - the debt of the employee to the company is indicated (for example, to compensate for damage caused to the company);
18 - indicates the estimated amount to be issued in person.
Methods of maintaining a document
With a mechanized method of accounting, the payroll, the form of which the company has the right to develop independently, must contain all the required details.
The advantage of using this document in accounting is a convenient compact form that groups data on accruals, deductions and payments for the reporting period and allows for quick and high-quality reconciliations of final figures with analytical data.
- Automatic filling of standard document forms
- Printing documents with signature and seal image
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Payroll form T-51 is a document, one of the important accounting registers used for calculations and payment of wages to employees of an enterprise. Similarly, for calculations and payment of wages to employees of an organization, some other types of accounting documents can be used: payroll T-49 or payroll T-53.
Based on the payroll in form T-51, regular wage payments are made to employees of Russian organizations. For employees who receive their wages on a bank plastic card, only a T-51 payslip is drawn up; payslips and payslips are not required for such employees.
When compiling a payslip in the established form T-49, payslips and payslips in forms T-51 and T-53, respectively, on the contrary, are not drawn up.
How to fill out the payslip form correctly
How is the payroll form T-51 prepared? There are recommendations established by accounting rules for filling out this document.
The payroll form T-51 is compiled in a single copy, this is done by an accounting employee. The document is filled out as follows:
1. In the “Accrued” column, the amounts for all types of payments from the salary fund, other employee income in the form of material and social payments and benefits that are subject to inclusion in the tax base and paid from the profit of the enterprise are written down, and the amount of deduction is also written down and determined the total amount due to be paid to the employee.
2. On the title (first) page of the payroll and payroll statements (documents in forms T-49 and T-53) the total amount to be paid is entered. The authorization for the corresponding payment itself must be signed by the management of the enterprise or other authorized persons. At the end of the statement, the amounts of deposited and paid wages are recorded.
3. In the payroll and payroll statements (documents in forms T-49, T-53), at the end of the payment period (according to the new rules, this period is five working days), a “deposited” mark is placed next to the name of each employee who has not received a salary. . If necessary, the notes indicate the document number.
4. At the end of the payroll (form T-53), after the final entry, a final line is drawn to enter a single total amount of the payroll into it. An expense cash order of form KO-2 must be drawn up for the specified amount. The date and document number must be indicated on the last page of the payslip.
5. In the payroll, if it is compiled on computer information media, the composition and location of the details are determined by the information processing technology. The document form must contain all the necessary details of the unified form.
6. Calculations of wages for employees of the organization are made based on data obtained from primary documents for recording time worked, output and salary, which falls on the physical indicator of work volume with a direct indication of the value of this indicator. The physical indicator can be various time periods: hour, shift, day.
7. For bonus payments to individual employees and other one-time payments, a document of the KO-2 form (expenditure cash order) is used.
8. All columns and fields of the statement must be completed. If there is no information in the required column or line, a dash is placed.
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To pay for labor, each organization is required to create a payroll sheet. This is the main accountant’s document for accounting for funds spent for these purposes.
Payments to workers must be made in such a way that they understand where the amounts to be paid come from and the rules by which deductions from wages and charges are made.
The issuance of earnings must be carefully documented in accordance with the requirements of the legislation of the Russian Federation. Any audit commission should easily check the turnover of the organization’s funds and the procedure for settlements with employees.
Basic moments
According to Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to adhere to a certain procedure and deadlines for issuing wages, preparing and filling out the relevant papers.
Information and definitions
The procedure for issuing money must be documented. The enterprise creates special statements. Their forms are approved by law.
They come in three types:
- settlement;
- payment;
- settlement and payment.
The use of one form or another depends on some nuances.
Authorized employees issuing wages, first of all, must study in detail the following issues:
- definitions;
- purpose of the document;
- existing standards.
It is unacceptable to violate existing standards. This can lead to problems with the labor inspectorate.
To more easily study the legislative framework regarding filling out cash registers and other documents, you need to know the relevant terminology.
The main concepts include the following:
| Wage | This is the amount that the employer must give to employees for the performance of their work duties. Its size is regulated by the employment agreement and legislation. It cannot be below the minimum wage. Now in Russia it is 7,500 rubles, and from July 1, 2019 it will increase by another 300 rubles. |
| Withdrawal slip | This is a document that is filled out when issuing salaries through the cash register. It is issued for each employee separately. |
| Payroll T-53 | Reflects the salary actually received by the staff. Issued for a group of employees (workshop, division, etc.) or the enterprise as a whole. |
| Payroll T-51 | Reflects the calculation of earnings for all employees of the organization. |
| Payroll T-49 | It is used to issue salaries, and also contains information about how it was calculated: salary, number of working days, accruals, deductions. This document combines forms T-51 and T-53. |
The procedure for drawing up papers for calculating and issuing wages is reflected in Resolution of the State Statistics Committee No. 1 of 01/05/04. From this regulatory document you can download the statement form for free. Discrepancies with the forms approved in the Resolution are not allowed.
Existing forms
The salary sheet reflects all accruals to employees. This accounting document may consist of one part or several if employees are divided into structural divisions of the company.
The statement reflects exact calculations for each worker. The data from it is used in the preparation of financial statements.
The payment and settlement form (T-49) includes 23 columns. They contain the necessary information to draw a conclusion. It consists of two sections. Basically, the name of the organization (division), the total amount of the document, and the signatures of the chief accountant and director are indicated.
The tabular part contains the columns:
- serial number;
- employee personnel number;
- job title;
- rate (salary);
- hours worked;
- accruals and deductions;
- amount to be issued or overpayment;
- surname, signature on receipt.
Statements T-49 and T-53 are signed by the accountant and the manager, and form T-51 is signed only by the executor. To record wages in small enterprises, a statement of form B-8 is used. The document indicates charges, deductions, and the amount to be issued. It also contains columns reflecting the receipt of money.
Purpose of the form
Salary statements are required for the following purposes:
- systematization of information on salary payments;
- confirmation of the intended use of money;
- simplifying audits by tax authorities;
- carrying out inspections by the labor inspectorate.
The Labor Code of the Russian Federation obliges the employer to accrue and pay wages to staff so that people understand how the amount to be paid was formed. The payslip clearly demonstrates all accrued and withheld amounts.
In addition to the calculation, the very fact of receiving the salary in hand should be recorded in the form of the employee’s signature. This function is assigned to the payroll. With its help, the fact of receipt of earnings by each specific worker is reflected.
The payroll statement combines both of the above functions: accrual and receipt of funds.
Nowadays payroll is used very rarely. This is due to the fact that salaries are mainly transferred to plastic cards non-cash. Payments to individual employees, for example, those who have not issued a card, are made using cash register services.
Another reason for refusing to use the T-53 form is that by signing next to his last name, the employee sees the amounts of other employees reflected in the document. This violates the confidentiality of salary data and often leads to conflicts.
Document preparation
The salary slip is completed in three stages:
| Title part design | The name of the organization, the serial number of the document according to the journal, the date of completion, the total amount of funds to be issued, and the reporting period are indicated. Separate lines are reserved for signatures of officials. This part is common to all types of statements. It contains mandatory information that indicates regardless of the method of calculation and issuance of earnings. |
| Design of a table section | The table is provided to break down the total amount into detailed accruals and deductions for each employee. The content of the columns and their number depends on the form of the document, payment method, and number of personnel. The payslip must additionally reflect the method for calculating the amount to be issued. The table is expanded to reflect in as much detail as possible what constitutes the labor income that the employee will receive. In the payroll, the table is adjusted to reflect the fact that the salary was received and the accompanying information. Columns for signatures and notes are intended for this purpose. The latter indicates an identification document, which is presented when receiving money, or a power of attorney if the earnings were issued to the worker’s authorized representative. If salaries are issued to staff on a payroll basis, then each employee additionally needs to prepare a payslip. In it a person can see:
The settlement and payment version of the statement combines the two described above, i.e., it reflects the calculation procedure and the fact of payment. |
| Filling in empty fields after issuing money |
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Requirements for filling out a payroll slip
The salary sheet can be drawn up by hand or electronically, for example, in the 1C ZUP salary program.
The document must contain the following details:
- signatures of officials;
- total amount;
- salary payment period;
- document number and date;
- name of the organization (IP).
When filling out the form, the accountant takes summary data from the time sheet and personnel orders. The statements consist of at least two sheets: a title sheet (contains details) and a table sheet (includes data for calculating payments). You can add pages to the document as needed.
The salary must be issued within five working days, starting from the day it is received from the account (clause 6.5 of the Central Bank Instructions dated March 11, 2014, No. 3210-U). A statement is drawn up if the organization employs more than three people; otherwise, an expense order is filled out.
The head of the organization and the chief accountant are responsible for the correctness of accruals and deductions. If the statement does not contain their signatures, then they cannot be accepted for execution.
The cashier is responsible for receiving, accounting, issuing, safety and storage of money. A sample form for filling out the form can be found on the Internet.
Responsibility for maintaining
Drawing up statements is the responsibility of a bookkeeper. He is responsible for the accuracy of the data in the document and the correctness of its execution. The contractor must sign the statement on the eve of the issuance of money on it and before approval by its manager.
After making all payments and summing up the statements, the accountant again signs the fully completed and paid document. Next, the form is filed and put away for storage.
The statements are strictly accountable documents and are subject to verification. It is necessary to ensure their proper registration and storage. For this purpose, the organization annually develops and approves an accounting policy. It should provide for the development and maintenance of a log of statements of form T-53a. It opens for a year.
The journal records all statements generated and paid during the year. Their numbers and dates of registration are indicated. Then the settlement documents are filed and deposited. They must be preserved for five years.
Correction, storage and closure
Ideally, nothing should be corrected in pay slips. Strikethroughs look ugly and cause some difficulties. However, typos, although unintentional, do occur.
When they appear, you need to do the following:
- Carefully cross out the incorrect number with one straight line;
- write the correct value above or next to it;
- all persons who signed the document before the correction must sign again;
- indicate the date of adjustment.
The salary payment slip must be closed within the time period reflected on the title page.
If not all employees received the money by the due date, the accountant must do the following:
- next to the full name of the employee who has not received a salary, write the word “Deposited”;
- after the tabular part the total amounts issued and deposited are reflected;
- the statement is certified by the responsible persons with their signatures;
- a cash register is issued for the amount issued, its number is entered in the corresponding cell of the statement;
- the document is sent for storage.
You need to fill out and close the statement carefully, because it is often subject to inspections.
Each type of accounting paper has its own shelf life. The statement is stored for 5 years, provided that during this period there will be a reporting audit. Otherwise, the storage period is extended to 75 years.
So, the payment of wages must be strictly regulated and reflected very clearly in the relevant documents of each organization. For this purpose, statements approved by the State Statistics Committee are provided. Their design simplifies and unifies the accrual and issuance of funds to employees.
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What is a payroll slip?
The salary slip (form T-53), registered in OKUD under No. 03010111, is recommended by the fiscal authorities for registration when issuing wages to employees. The payroll statement, filled out by the accountant and signed by the director, is handed over to the cashier to issue cash to the employees of the enterprise according to the list specified in it.
The salary slip, the form of which may consist of several pages (depending on the number of employees), is issued for a period usually not exceeding three days. After this period is completed, the T 53 salary sheet (which should be downloaded in advance) is closed by the cashier and handed over to the accountant for verification.
The pay slip differs from the pay slip in that it only indicates the amount to be paid, i.e. already minus the necessary deductions. When receiving funds, each employee signs in a specially designated column. If for some reason the employee indicated on the list does not receive the amount due, the cashier will mark “deposited” next to his name in the “signature” column - these funds will be returned back to the cash desk.
Salary statements of sample T-53 are registered in a special journal, which is maintained throughout the calendar year, and then stored in the company for 5 years. Each statement has a serial number by which this primary cash document is recorded in the journal.
Do you have any questions about payroll calculations or primary documentation that is requested by the inspection authorities to confirm its calculation? Go to our forum and ask them! For example, you can clarify what documents must be used to confirm the payment of wages in cash, as well as those transferred to employee cards.
Salary slip: sample filling
The title page of the payroll slip contains the following details:
- name and OKPO code of the company;
- debit account;
- validity period of the document;
- the total amount intended for payment under this statement;
- signatures of the head of the enterprise and the chief accountant with the date of signature;
- name of the document, its number and date;
- duration of the billing period.
The salary slip (a sample of which we are considering) can be drawn up on several pages, and their total number must be indicated in the corresponding line. These pages, which follow the title page, contain a table that shows:
- serial number of the record;
- employee’s personnel number and full name;
- amount, and in the next column the employee puts a mark on receipt (his personal signature) or, if the money was not received, the cashier puts down “deposited”.
The “Note” column usually indicates the number of the identification document that is presented by the recipient of the money. This is practiced if there is a very large staff and the cashier does not know everyone by sight.
At the very bottom of the document, the cashier indicates how much money was paid and how much was deposited. The signature of the person responsible for issuing money (usually the cashier) is affixed, and the number and date of the cash receipt order are affixed. The accountant who checked the statement handed over by the cashier along with the cash reports puts his signature and indicates the date of the check.
You can download a completed sample of form T-53 on our website:
Salary slip form: where to download for free
The salary slip form (the sample of which is unified) must contain all the necessary details. However, when printing forms, some editing is possible. So, the details may be arranged in a slightly different order, or some more may be added - if the company uses a special technology for processing accounting information. In this case, it is necessary to ensure the availability of all required details.
Most accountants prefer to use a ready-made salary slip form (you can download it for free in Excel format on our website, see the link below). In this form it is convenient to fill out the necessary details, and it is also quite simple to process them using the computing functions built into the office program.
Are corrections allowed in the salary payment slip?
Corrections can be made to the payroll, but they strongly attract the attention of inspectors when checking compliance with cash discipline at the enterprise. So, if there are corrections and it is not possible to replace the form with a new one (the issuance of money according to the document has already begun and there are signatures confirming their receipt), then it is necessary to fill them out correctly.
The detected error is carefully crossed out, and a new one is made on top of this entry. Corrections must be signed by the manager, chief accountant and cashier. It would be useful to prepare an accounting certificate explaining the reason for the correction.
Results
The payroll is the primary document that is often used by enterprises when issuing salaries. This document is convenient because it only contains information about the payment of the specified funds. At the same time, all employees receiving funds sign on the same statement, which simplifies the processing of information.