Payment statement

of wages, sick pay, bonuses, vacation pay and other monies that were counted officer or employee of the month, displayed in the accounting records with the help of the payment and settlement - payroll.

Goskomstat approved the unified form of payroll T-53.According to this form of payment may be conducted several employees (department, workshop, branch) on one sheet.

Blank payroll in its structure is divided into three parts.The first - the titular part - to include certain details, a list of which is regulated by the State Statistics Committee of the Russian Federation Decree №1 from 05.01.04.The second part - the table.It builds a list of employees who will be made the payment.A common form of the table - a sequential number, attached on a labor contract personnel number, full name of the employee, subject to the payment amount (after all the necessary penalties), an empty graph for the signature of the recipient's salary.In the same column in advance an empty case of non-salary or other payments to the employee within the prescribed for the issue of monies term accountant makes a note "deposited".An important point in the filling of the table is that it should not have an empty graph, that is, if an employee for any reason, the payment of wages is not carried out, the box must be free to put a dash.This will help eliminate the introduction of false data.The third part is spelled out after filling the tables of common bag subject to the payment of cash and the amount deposited.It should also contain the title and signature with a breakdown of the employee performing the issuance of money under the sheet, and an accountant who checked this payroll.

But do not be confused ponyaniya such as payroll and payment and settlement.Form of settlement and payroll has a different structure.It is designed for detailed charges for all categories of payments to employees and employees that are provided in the enterprise, and displays all the deductions that have been made of the total assessed amount, thus resulting in a so-called "pure" salary.While the payroll data is visible only on wages subject to the issuance of arms.This amount is taken from the previously calculated settlement and payroll.

Prints payroll in a single copy.Ready (all data) payroll recorded in a special register, which is put in the company every year.Shelf life is 5 years of the magazine.After registration, the document drawn up by teasing this sheet account cash warrant.And the date and number of cash order should be specified in the contracts of the payroll.

All responsibility for correct completion and submission of reliable data on the payroll goes to the cashier, and the verification and storage makes the chief accountant.

main drawback of payment and settlement and payroll is open.Get your wages, the employee can easily see and subject to the issuance of the amount of their colleagues, which violates the principle of the confidentiality of wages in the enterprise.

putting into operation of new accounting technologies, including software, are increasingly accounting is done automatically using of specialized software, which greatly simplifies the formation of the payroll.For companies and organizations that have moved their employees to receive salary through the bank card settlement, cash settlement activity and is not carried out.That is, the payroll just become irrelevant and should not form.