In every organization there are situations when some of its workers for some reason are not able to receive monetary compensation for their work in the required time frame for payment.In this case, such amounts must be returned to the servicing bank and recorded as deposited wages.
Article 136 of the Labour Code adopted provisions under which the payment of sums of money in your organization can be made by the employer using two different methods:
- cashless transfer of salaries into individual accounts opened with the bank employees in the service;
- cash payments made from the cash available in the company.
is the responsibility of any organization is drawing up limit cash balance.The size of this value is determined at the beginning of the annual period and agreed with the servicing bank.Limit balance indicates the amount of cash that the company has the right to remain in his hand.Keep in a safe at the end of the day the cash in excess of the agreed value of the bank is prohibited.The exceptions are the target amount.These include funds that the company gives out as benefits of state social insurance, as well as scholarships and salaries.The remains unissued amounts for these purposes may exceed the amount of the approved limit for a period which is three days (working).When this period is over, the money may be returned to the bank serving the organization.Violation of this rule provides for the imposition on the company and its head free.
Deposited wages, emerged at the end of a three-day term of payment of remuneration for work is determined by the settlement and payroll.If an employee is absent opposite the name of its signature, in this column made a mark on the return of unclaimed amounts.The cashier, after the end of the period during which the wages to be paid, does the following:
- puts against the names of the staff did not appear before the words "deposited";
- compares funds based on their arrival and extradition;
- at the end of the payroll indicates the amount that was deposited wages and paid;
- Register of cash to be returned to the serving bank;
- draws for cash warrant expenses, which indicates the size of disbursements relating to remuneration.
Deposited wages shall be deposited in the bank on the next working day after the expiry of the term of its storage.This amount is reflected in the disbursement vouchers.
deposited wages recorded in a special register.This document must contain the number assigned to the employee on the report card, nameemployee, as well as their unclaimed amount of remuneration for work.
The duties of a cashier is also keeping a book that takes into account all depositors.This document is put on each year separately.
Deposited wages posted in the accounting for transfers that unclaimed amount to the credit of seventy-six, issued to the employee on his first request, with reflection on the debit side of the account.The procedure for obtaining unpaid wages in a timely manner may be preceded by an oral treatment as an employee and his written application.According to the provisions of Article 196 of the Civil Code, the general limitation period is three years.It was at that time an employee is entitled to receive his salary.If the staff is not claimed its intended amount, these funds include the financial results of the organization.
