A well organized system of financial accounting of special importance not only to the choice of the settlement system with the staff, but the perfect filling of primary documents according to the calculations of remuneration, such as payroll T-51.
Appointment document
best option of applying this accounting records is a system of salary payment by payment cards through bank terminals.In this case, companies are not drawn up the settlement and payroll, as the payment of wages is not carried out through the cashier of the enterprise.
Consider the features of the document and understand the intricacies of its filling.Estimated statement - a form of accounting, which reflects the amount of earnings subject to withdrawal but each employee with summing up the grand total of charges, withholdings and payments for the whole list.
constitute a form accountant.He is responsible for the accuracy of the information stated therein and this document confirms his signature.Filling out forms on the basis of credentials: orders, accounts, time sheets and schedules to come to work.
payslip contains the following information:
• calculations on charge of salaries and the necessary deductions;
• the amount of wages subject to extradition in the hands of every employee.
This document is drawn up cash during the month and is the basis for the transmission of information to the bank, carrying out transfer of salaries to the issuance of the card account.
Main details form
calculation sheet Form T-51 is unified, approved by Decree of the State Statistics Committee of 05.01.04, has an assigned code OKUD (0301010) and a number of mandatory details on the title page:
• name of the company;
• code OKPO;
• number and date of the document;
• the time period for which the salary is calculated.
Filling turnover statement occurs in tabular form indicating:
• serial number of the record;
• employee personnel number (in the management of personnel records with the assignment of personnel numbers);
• Full name of the employee;
• positions, professions;
• tariff rates in rubles;
• information on the number of days worked (hours) and the presence of weekends and holidays;
• sums payroll by type with summing up the final amount;
• amounts to be withheld from wages summing progressive total;
• the estimated wage to the issuance of debt in the hands of the employee or to the firm.
Filling title
payslip has a title page and a table in the centerfold.If a large contingent of the company, filled several sheets with the mandatory numbering and mark in a box in their number.
The title page shall bear the code OKPO, indicate the name of the company and its structural divisions, if there is one, the number and date of the statement, indicated billing period.
Filling table
table section 18 involves filling the graph representing the phased payment of wages for each employee:
1 - bear the number of records in order;
2 - employee number of the employee;
3 - indicates name of the employee;
4 - indicate the profession (position) works;
5 - Dimensions salary or hourly wage rate;
6 - indicates the total number of hours actually worked;
7 - number of stamped weekends and holidays.
payslip is convenient in terms of grouping costs, as specified in columns 8-12 amount of payroll:
8 - indicates the amount of accumulated time payment;
9 - indicates the amount of accumulated piece rates;
10 - indicate the amount of other charges (for example, the territorial factor supplement for itinerant nature of the work and others.);
11 - made a mark on the other income received;
12 - counts the total assessed.
Columns 13-15 calculates deductions:
13 - calculated to retain the amount of personal income tax;
14 - other specified retention (alimony, contributions to the trade union committee, penalties by court order, the cost of uniforms, others hold at the request of the employee);
15 - counts the total amount of deductions;
16 - indicates the company's debt (payable) to the employees (for example, Payroll, if the report is an advance, but not paid by the employer);
17 - specifies long worked for the company (eg, to compensate for the damage caused to the company);
18 - indicates the estimated amount to issue arms.
The methods of document
When mechanized payroll accounting, which the company has the right to form their own design, should contain all the details required to be filled.
advantage of using this instrument in the account is a convenient compact form, grouping data on accrual, withholding and payments for the period and allows for fast and high-quality verification of the final figures with analytical data.
