Companies that use hired labor, makes monthly payroll.This is one of the areas of accounting, where it is necessary to comply with labor, civil and tax code, so large enterprises are composed of accounting department payroll, and small companies are trying to have a staff person in charge of payroll and deductions from its taxes in differentfunds.Individual entrepreneurs with small financial momentum in the state are the only accountant who is responsible for all areas of accounting.
Payroll includes the following stages:
1. Processing timesheets.
2 .The calculation with respect to hours worked, salary or rate.
3. Earning awards, regional factors, selling and sick leave.
4. It may be necessary for the calculation of average earnings, for example, on business trips.
5. Calculation of tax on personal income.
6. There may be transactions between employees and other contractors to withhold child support, loans, fines, etc.
7. Preparation of payroll and the bank transfer of funds for the payment of wages by bank card or transfer of statements to the cashier of the enterprise for the issuance of cash wages.
8. Depending on the form of accounting, accrual of payments made from the payroll to the Pension Fund, health insurance, social security.And also make monthly payments to these institutions, subject to the terms and shall each quarter reporting charges and payments, is also sticking to deadlines.
On the one hand, the need to have an accountant, to cope with this routine, is obvious.On the other hand, in order to optimize costs, some companies are moving to outsource payroll.This frees the company from the state of at least one person, previously held by the site.In addition, the tax system is changed so fast that staff accountant can not always keep up with changes in accounting, hence the possible mistakes and penalties by regulatory bodies.
autsorsinogvoy Specialists of the company are aware of any changes, and often, in controversial situations, can provide a full consultation and legal justification for the questions.Naturally, the services of these firms have the right price, but, having considered all the "pros" and "cons", many companies tend to pay high-quality services, rather than to the introduction of possible penalties.In addition, payment software also carries an additional item of expenditure, the management accounting using outsourcing reduces the item.
Payroll enterprises with staff, made with the help of specialized software.The most popular to date is considered to 1C.But small businesses and individual entrepreneurs can not always afford to purchase software packages.In this case it is very convenient to payroll to Excel - spreadsheet, developed independently, based on the terms of payment.It is very convenient to start the formula required the bars or lines with which calculates the salary as of the particular employee and the formation of a set of charges for all employees.Explore the possibility of tables Excel, you can greatly simplify the task in payroll and save on the purchase of special programs.
