A payroll statement is a document that reflects settlements with personnel for wages and other remunerations. Officials have provided standardized document forms.
All types of settlements with employees should be documented. The rules and procedure for calculating funds are contained in the regulations on remuneration. The amount of payments is specified in the employment contract. But actual calculations and payment amounts should be recorded in a special document: statements.
All companies and private entrepreneurs are required to reflect the amounts of accruals and payments in favor of their employees in special forms. There are two types: payroll (form T-53) and settlement and payment (T-49). Each of these documents has its own characteristics. All forms are enshrined in Resolution of the State Statistics Committee No. 1 of 01/05/2004.
What forms to use
Both forms of documents are used if wages are paid in cash. For example, from the cash desk of an institution. If the company transfers money to employees’ bank cards, then T-49 and T-53 are not filled out. In this case, the accounting department draws up a document in form T-51. It is used to reflect accrued wages and other remunerations for labor in a specific billing period.
A payroll statement is prepared only to reflect the fact that money has been issued. The document does not contain any information about charges. But the settlement and payment system is more complex. It combines information about amounts paid (advance and salary) and information about accruals for the billing period. For example, the size of a specialist’s official salary, the number of days worked, incentive and compensation payments, territorial additional payments, etc.
Both documents are signed by the employee. The signature confirms the receipt of money (advance payment, bonus, salary, benefits) and specifies the payment period. Usually it does not exceed 5 working days. The specific deadline is approved by management. If during this period the money is not transferred to the employee, then the salary is returned to the bank. In other words, it is deposited. Receive deposited salary upon special application.
Filling out form T-53
Title page. Name of the organization or individual entrepreneur. If the salary is calculated for a specific structural unit, then indicate its name, if for the whole enterprise, put a dash.
OKPO code. It can be viewed in the notification from Rosstat.
Corresponding account. The account is set to 70 – “Settlements with personnel for wages”.
The line “To the cashier for payment on time.” The period for which money is withdrawn from the organization’s current account is indicated. According to the rules, you cannot store cash in excess of the established limit in the cash register, with the exception of funds intended for issuing wages - they can be stored for 3 days. So it is better to indicate a 3-day period in this line.
Below is the total salary in words and figures. The head of the organization and the chief accountant put their signatures next to it.
Next is the document number (report from the beginning of the year) and the date of its preparation. The reporting period for which the salary is paid is also indicated (usually a month).
Sheet 2. In the table, everything is quite simple: Last name, initials, personnel number of employees and the amount of money they should receive. When receiving a salary, each employee must sign.
Money not received by the employee for any reason must be handed over to the bank, and in column 5 the entry “Deposited” must be made.
Below the table is the total amount paid in words and figures, as well as the deposited amount (if not all employees received the salary).
Also indicated at the bottom of the form:
— Details of the cash receipt order, on the basis of which money was taken from the cash register
— Responsible person who made the payment (full name, position and signature)
— Full name, signature of the accountant, as well as the date of signing the document
https://youtu.be/hlmA5WKKgK0
Customized forms
According to Federal Law No. 402-FZ “On Accounting”, companies have the right to use both unified documentation formats and independently developed ones. If the organization decides to use a independently compiled format, it will have to be approved.
Provide a sample salary slip in your accounting policy: for example, in the appendix. Or approve it by a separate local order. In this case, the company takes into account the specifics of payments and accruals in the tabular section. For example, it finalizes unified forms by adding the necessary lines and columns or eliminating unnecessary fields.
Download payslip for payroll
A unified salary slip form can be downloaded online on the Internet. Finding the right document will not be difficult, as it is in great demand. The main thing is not just to find the right form, but to fill it out correctly. Let's take a closer look at what each form sheet consists of, what needs to be written and where. We will have a kind of applied instructions for filling out T-53, which will be especially relevant for beginners in accounting.
Salary payment slip form 1 page
On the 1st sheet of the form, the accountant enters:
- Name of the organization indicating its organizational and legal form, for example, Three Keys LLC
- The name of the structural unit - this could be: accounting, administration, workshop, canteen, etc.; OKPO company code
- Corresponding account is an accounting register for attributing costs, it can be 20, 26, 44 or another collection and distribution account
Next, specific information about this payment of wages is indicated: terms (usually 3 days), the serial number of the statement and the date of its preparation, the billing period.
The title page of the form is endorsed by the chief accountant and the head of the company, the transcript of their signatures and the date when the responsible persons familiarized themselves with the document are indicated.
Sample of filling out a pay slip
Sample of proper registration of the statement:
You need to fill out two sheets of form T-53:
- the first indicates general information about the organization, its participants and the amount of wages paid to all workers;
- on the second sheet of the form there is a table that needs to be filled out. A list of employees to whom salaries are paid is entered there.
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.
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.
See also: What are NPOs and what do they do?
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 puts Fr. 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 issue a letter of gratitude to the employee for good work.
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.
Filling rules:
The payroll form for the payment of salaries is a table. It consists of 6 fields. It states:
- data of the person receiving the salary;
- number;
- amount of payment;
- employee's signature when receiving funds.
Typically, the document is compiled by the organization's accounting department in electronic form and then printed. If a company cannot create a document on its own, it has the right to purchase a T-53 form, which is the basis for the document, in specialized stores.
The document begins with a title page. The section should contain:
- company name;
- name of the branch, if wages are issued to its employees;
- account debit 70.
The person responsible for filling out the paper is then required to enter a date that contains information about when the wages will be paid.
The title page must contain the signature of the head of the enterprise with a transcript and indication of the position. The chief accountant must also sign here.
In addition, you need to indicate the date when the document was signed by the responsible specialist. It should be remembered that the paper must be drawn up no later than the deadline for disbursing funds and signing the document by the chief accountant.
To simplify the preparation procedure , you can use a sample of filling out form T 53 of the payroll for the issuance of wages.
Then comes the tabular part of the documentation. The date of the billing period must be present here. The size of the tabular part depends on the number of specialists who operate at the enterprise.
If a company has hundreds of employees, a section of the document may span several pages.
- In column 1 you must indicate the serial number of the employee.
- Next comes the employee's personnel number. The data is taken from the specialist’s personal card.
- Column 3 is intended to indicate your full name. The previous data is necessary in order to avoid confusion if several employees with identical first and last names operate in the same enterprise.
- Column 4 is intended to indicate the amount that the employee will receive. The payment must be stated in numbers.
- In column 5, the employee leaves a signature at the time of receipt of funds. The last column is required if funds are issued to another specialist under a power of attorney. If such a fact is missing, a dash is placed in the column.
There should be no errors in the paper. If such a fact occurred, the statement must be redone. To do this, the cashier responsible for issuing funds to the company’s employees must send the statement to the company’s accounting department for revision. There are exceptions to the rule.
If it is not possible to redo the statement, erroneous data must be carefully crossed out and the correct information written down. The payroll slip for the issuance of wages can be found here.
https://youtu.be/IOMlD4GLZgU
Legal basis
The procedure for calculating and paying wages to company employees is regulated by the Labor Code of the Russian Federation. It stipulates the methodology for calculating various types of remuneration for labor and compensation payments, the timing of their transfer, regulation of work and rest hours, and other aspects of the relationship between the employee and the employer.
Salaries must be paid at least twice a month. The payment terms are set by the company management taking into account the rules of Article 136 of the Labor Code of the Russian Federation.
The salary of an employee who has worked a full month should not be less than the minimum wage established by the Government of the Russian Federation. Now it is 11,163 rubles. If in the subject of the Federation in which the organization operates, the minimum wage is set higher than the federal one, then the organization should be guided by it when establishing the minimum wage. This is the situation, for example, in Moscow (18,742) or St. Petersburg (17,000).
When is the T-49 form used?
Form T-49, approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, is used to calculate wages in organizations that have a small number of staff and pay wages in cash. It includes signature fields, so it is also a payroll. When using form T-49, other documents (payroll on form T-51 or payroll on form T-53) are not drawn up.
For use, the T-49 form, which is classified as unified, is not mandatory and can be replaced by another independently developed document of a similar purpose. However, it is familiar to use and contains all the fields that may be necessary to fill out. This makes it in demand, despite its optional use.
The accounting department of the employer who has decided to use the T-49 form calculates wages on its form monthly in the usual manner based on the initial data necessary for calculating wages:
- tariff rate, salary;
- time sheet;
- documents confirming the reason for absence during paid periods (sick leave, vacation order, business trip);
- administrative documents for additional payments;
- documents confirming the issuance of money against the accruals made.
Payroll T-51:
You can find the pay slip (form No. T-51) by referring to the Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1, or by code T-51 in the reference and legal system “ConsultantPlus”.
A payslip is a document that summarizes all information about employee benefits, salary deductions and amounts due for payment. We will tell you about the form in which you can maintain a primary payroll calculation, and also provide a sample of filling out the T-51 payroll. In the article you will find a link where you can use “Form T-51” for free.
