home Thyroid How to create an annual payslip. Features for a budget institution. What is payroll used for?

How to create an annual payslip. Features for a budget institution. What is payroll used for?

Payroll for payroll: free download form

This document is intended to reflect salaries paid to employees in cash. For workers whose wages are transferred to bank cards, such a payroll is not prepared (see Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

The document is drawn up in 1 copy, signed by the head of the company and the chief accountant. Then it is transferred to the cashier.

Usually, the standardized form T-53, approved by the above-mentioned resolution of the State Statistics Committee, is used for its registration, although from 01/01/2013 the use of a unified form is not mandatory for private organizations, so they can independently develop the appropriate form. At the same time, the form compiled by the organization using its own template must still comply with the requirements imposed by law for primary accounting documents (see Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

The form of the standardized form of the payroll statement can be found at the link: Salary payment sheet according to form T-53 - sample.

If the employee has not received his salary on time, then in column 5 of the statement the following mark is entered: “Deposited”. You will learn about the period after which an organization can write off the amount of accrued but not claimed wages from our article at the link Limitation period for accounts payable-201 6.

Payroll sheet

Another name for this document is a payroll sheet, and the standard form T-51 has also been approved for it (optional for use by private companies). This document is used to calculate the amount of payment to the employee (both advance payment and full salary payment).

IMPORTANT! If the company uses a payroll sheet (both in the standard form T-49 and in a free format), then form T-51 is not filled out.

The preparation of such a document is carried out in relation to all employees, including the transfer of salaries to plastic card accounts, in contrast to the above-mentioned forms T-53 and T-49, which are drawn up only for employees who receive wages in cash .

A sample standardized form can be found at the link below: Payroll - form T-51: sample.

If an organization independently develops a payroll sheet form, it must adhere to the requirements established by Art. 9 of the Law “On Accounting” in relation to primary accounting documentation.

Data in the payroll is entered on the basis of information from primary documentation for recording production, hours actually worked (see also the article How to create a schedule for recording employee working hours?) and other documents.

Sample summary payroll statement

This type of documentation is used to control the flow of funds from wages and is convenient for preparing financial statements.

A unified form of the summary statement has not been approved, so each organization draws it up independently, taking into account the purposes of use.

Typically, the information reflected in the summary statement includes:

monthly accruals for each employee (including bonus, advance payment and other accruals);
deductions for the same period in relation to each employee;
amounts of contributions to extra-budgetary funds, etc.

Also, depending on the purpose of compiling the summary statement, the following parameters can be recorded in it:

form of employment;
names of employees' positions;
number of hours worked;
stage of work execution;
amount of payment per unit of working time, etc.

Thus, the summary statement demonstrates beginning and ending balances, turnover with detail by employees, account cards, posting reports and primary documentation.

A sample of such a document can be downloaded from the link provided: Salary summary sheet - sample.

So, the payroll is intended to calculate the amounts of wages to be issued/transferred to employees’ cards, and the payroll is intended to record the amounts of wages paid. There is also a payroll that combines the previous 2 forms.

A sample statement for the payment of wages can be drawn up either according to the standardized T-53 form, or in free form, containing all the attributes necessary for the primary accounting documentation. The pay slip (form T-51) can be prepared in a similar way.

The company, during its business activities, in accordance with the labor agreements concluded with employees, must pay monetary remuneration for their work. She can do this in cash or non-cash. To process the payment of wages, several documents can be used, including a payroll.

According to the law, employers under labor contracts must pay wages twice a month. These deadlines are determined by the internal regulations of the enterprise, and they must be strictly observed.

If the issue is carried out to a sufficiently large number of employees through the cash desk, it is advisable to use a payroll, for which the State Statistics Service provides the T-53 form. It is issued by the accountant after the calculation of wages for the past month or within the time period established by the company as the period for issuing the advance. The basis for filling out this document is the payslip.

In accordance with the accounting policy, the company has the right, instead of these two forms, to use a document such as payroll form 49. This is often used in small enterprises in order to optimize document flow. The main difference between a payroll and a payroll is that it is intended only for the payment of money. The calculation of wages, as well as the amounts of deductions, is made in another document ().

The payroll form is provided in all special accounting programs in which it is filled out automatically. It is also possible to use printed forms that are filled out manually. After creating the document, it is transferred to the company’s cash desk and, within the established time frame, officials issue cash, and employees, having received it, sign the statement.

The cashier or accountant issues cash settlements for the total salary paid out. The cashier summarizes the salary not received by employees on time in a document when closing the statement and sends it to the bank with the mark “Deposited”. This means that this money is reserved in the current account and cannot be spent by the company for other purposes.

In large enterprises, the payroll may consist of several sheets. Recently, with the development of salary projects in banks, this document has become irrelevant.

Sample of filling out a payroll form T-53

Front side

The top of the form contains the company name, OKPO registration code in statistics, as well as the name of the department if there is a significant organizational structure. Under the codes you must indicate the corresponding account.

Next, the established deadlines for issuing wages at the enterprise are recorded, during which they will be paid. Basically it's three days in a row. The next line indicates the total amount of money to be issued both in words and in numbers.

Then the payroll is endorsed by the director and chief accountant with a breakdown of their positions and full name.

Below, next to the name of the form, the document number in order and the date of its issuance are indicated. Then the start and end dates of the period for which wages are paid are recorded in the columns.

Reverse side of the sheet

Its first column indicates the record number, then the employee’s personnel number, and then completely personal data. In the next column, the amount of money that needs to be handed over to the employee is entered in numbers. The employee reflects the fact of receiving money with his personal signature in the fifth column. IN "Note" section The cashier enters the necessary notes for him, for example, the name and details of the power of attorney when the employee does not receive money personally.

If the salary was not received on time, the cashier makes a note about deposit in the “Signature” column.

The last line determines the total amount.

The sheet may include several sheets, so their number is indicated below.

The next line contains the details of the issued RKO () - its number and date of registration.

After checking the payroll by the responsible official, he endorses it and stamps the date. Here you need to indicate his personal information.

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 salaries should first of all 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 a free statement form. 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:

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 sheet is filled out 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:

debt at the beginning of the month (if any);
all accrued amounts (on the left side);
consumable part - retention (on the right);
The result for the issue is at the bottom right.

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

At this stage, the payment is summed up and the document is signed. After the table indicate the amounts of issued and deposited funds.
The company receives the amount received from the bank to pay salaries for a certain period. The day of withdrawal of money from the account is the first day of salary payment and is indicated in the header of the statement. The money must be issued in full or returned to the bank within five days.
The deposited amount will be refunded. This is money that employees who were absent from work for any reason did not receive within the allotted five days (illness, business trip, absenteeism, etc.).
When issuing wages through the cash register, the cashier checks the statement again and certifies it with a signature, then the chief accountant and director do the same.

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.

The main document that is filled out when making cash payments at large enterprises is the payroll. Like any others, it has its own rules and design features.

This form is usually used in large companies - small companies can issue receipts and expenditure orders for settlements (valid for one day).

What is a payroll?

Salary slip - form T-53 (OKUD No. 03010111). It is used in enterprises for issuing salaries to employees. This document is similar to a payslip. The key difference is that T-53 indicates the amount that will be transferred to the employee “net” (that is, after all deductions).

T-53 can consist of several pages (depending on the number of personnel). Processing time is usually up to 3 working days. Forms in form T-53 are registered in the journal under a serial number. It must be maintained throughout the calendar year and then stored in the company archives for the next 5 years. It also doesn’t hurt to know about the rules and features of filling it out.

Salary slip - form (download)

Payroll - sample filling

Features of filling out a salary slip

The document must be filled out by an accountant (either manually on a printed form, or on a computer with subsequent printing). After this, the form is signed by the director and handed over to the cashier, who will issue cash to employees according to the list.

The following information is indicated on the front sheet:

Name and OKPO of the enterprise.
Debit account.
Validity period of the statement (at least 5 days from the date of its signing).
The amount of wages that must be paid under this document.
Signatures of the chief accountant and the head of the company.
Billing period.

The next sheet (or sheets, if there are many employees) contains a table with the following columns:

Record number.
Employee personnel number.
Full name of the employee.
Amount to be issued.

Opposite each line (employee) a space is left for the employee’s signature. He must sign upon receiving the money. If for some reason the money was not issued, the cashier marks “Deposited” in front of this employee.

If there are a large number of employees and the cashier does not know everyone by sight, the last column indicates the document that the employee must present to receive money. If this is not required, the column is left blank.

Important: if an employee has distinguished himself with some positive qualities or achievements, management can write out.

At the end of the form, the cashier enters the result: how much he gave out, and how much was deposited (if any). When the form is completely completed, it is signed by the cashier (who issued the funds), dated, and submitted to the accounting department. The accountant must check it and, if there are no errors, sign and date the check.

Are corrections allowed in the payroll slip?

When filling out a document (especially if you are filling out more than one form, but a large number at once), errors are possible. If they are detected by the cashier before the funds are issued, the paper is returned to the accounting department. If it is impossible to re-issue the document, you can cross out the erroneous data and enter the correct ones.

In order to avoid mistakes and not to correct them, any form must be filled out according to the rules (including).

Important: the correction must be certified by the signatures of the responsible persons who signed the initial version. The date of entry should also be indicated next to it. Without signatures and dates, the correction is considered invalid.

Let's sum it up

The salary slip is not the most basic document that the accounting department has to work with. The T-53 form is filled out regularly, but the process of completing it is simple and quick.

The main nuance is the absence of errors in the numbers: due to inaccuracies in the calculations, the employee (or employees) may receive less money or, conversely, receive more. To prevent errors, after completion by the accountant and after the funds are issued, the document is checked and stored in the archives of the enterprise.

Some entrepreneurs who use hired workers to run their business use a payroll form to pay them wages. But it cannot always be used. In such cases, Goskomstat provided separate forms for payment and payroll statements. To do this, use the T-51 and T-53 forms. They were introduced into use in 2004.

The essence of the payslip

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

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

title page with basic details of the individual entrepreneur;
a table compiled with the data of all employees who work on the basis of an employment relationship with an individual entrepreneur.

The payslip is generated on the basis of the form. The first part requires you to specify several basic parameters:

full registration name of the individual entrepreneur;
tax payer identification code;
date of filling out the form;
the total amount of funds paid;
the period for which payment is calculated.

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

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

Payroll: purpose and application

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

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

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

title;
tabular.

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

The payroll in the second part is a table that consists of six columns and rows in the number of individual entrepreneurs. The sample table from this form requires entering such data;

serial number in the table;
number from the personal file of a specific employee;
employee data, namely his full name;
amounts to be paid by employee;
summed up amount of issue;
signature of the recipient of funds;
confirmation document for cash withdrawal.

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

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

After the expiration of the billing period, it must be closed. This must be done even if not everyone has received the funds.

The process of closing this form involves several steps:

opposite the full names of employees who have not received funds, indicate “deposited”;
summarize the amounts paid and unpaid;
the cashier confirms the document with a signature;
A general settlement account is formed with the amount of funds issued, and its number is written down in the statement.

Benefits of Payroll

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

It consists of two main parts:

title, which also indicates the basic data of the individual entrepreneur, the billing period, the validity period of the statement, the signatures of the responsible persons and the entrepreneur;
tables with charges, deductions and final amounts of payments.

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

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

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

Confirmation of payments implied by the payroll statement must be endorsed by the signature of the cashier who made the direct payment. Unpaid amounts are also indicated as “deposited”. A fully completed payroll slip is sent back to the accounting department for safekeeping for 5 years.

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

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