What does the debit balance on account 70 mean. What does it show and how to calculate
And what postings reflect the main transactions for wages - you will learn about this from our article.
Accounting for transactions on account 70
The account records transactions for all types of remuneration that the company carries out in favor of its employees, including:
- salaries, bonuses, bonuses;
- sick leave, vacation, allowances;
- pensions for working pensioners, etc.
Depending on the unit in which the employee is involved, payroll and other payments may be reflected in the following entries:
Employee benefits are accounted for as follows:
Payment of salaries to employees of the branch
On 30. .2015, the branch of Metallurg LLC calculated salaries for employees:
- workers of the metal-rolling shop - 412,500 rubles;
- economists of the financial department - 194.300 rubles.
On 03.10.2015, the branch received funds from Metallurg LLC to make payments.
The accountant of the head office of Metallurg LLC made the following entries in the accounting:
In the accounting of the branch of Metallurg LLC, the payment of wages is reflected in the following entries:
| Dt | ct | Description | Sum | Document |
| 20 | Salaries were accrued to the employees of the metal-rolling shop of the branch | 412.500 rub. | Payroll | |
| Salaries of employees of the financial department of the branch | 194.300 rub. | Payroll | ||
| 79.2 | 20 | The cost of paying salaries to employees of the metal-rolling shop is charged to settlements with the head office | 412.500 rub. | Payroll |
| 79.2 | The cost of paying salaries to employees of the financial department is charged to settlements with the head office | 194.300 rub. | Payroll | |
| 79.2 | Funds from the head office for the payment of salaries are credited | 606.800 rub. | Bank statement | |
| 50 | Funds withdrawn from the current account for the payment of salaries | 606.800 rub. | Bank statement, cash receipt | |
| 50 | Through the cash desk, the salary was paid to the employees of the metal-rolling shop and the financial department | 606.800 rub. | Account cash warrant |
Payroll for employees of various departments
Rukodelnitsa LLC is engaged in the production of equipment for sewing workshops. The workers of Rukodelnitsa LLC are engaged in the construction of a building that is planned to be used as a warehouse. Employees of Rukodelnitsa LLC have the opportunity to visit the swimming pool free of charge, which is listed on the company's balance sheet.
In August 2015, a fire broke out in one of the production workshops of Rukodelnitsa LLC.
According to the results of August 2015, the employees of Rukodelnitsa LLC accrued the following salaries:
- workers of production shops - 418.500 rubles;
- employees of the sales department - 212.300 rubles;
- workers employed in the construction of a building for a warehouse -
Additionally, the auditor writes out an expense cash document. The deposited salary is stored for 3 years, after which it can be written off to the organization's income (Dt 76 Kt 91). Payment in kind Some manufacturing enterprises can pay for labor with goods own production. This takes into account the market value of the products, which includes VAT and tax on excisable goods. The following entries are made: Dt 70, Kt 90, 91. Next, the accountant reflects the cost of goods issued as wages. Withholding amounts for taxes and obligatory payments to the budget occurs in the same manner as in cash settlements. Characteristics of deductions from wages The administration has the right to deduct from the employee's monetary remuneration the amount of material damage or marriage that occurred through his fault.
Accounting 70 account. transactions, credit and balance
At the end of the reporting period, the auditor calculates the credit balance and refers it to the balance sheet liability item. The balance reflected on the account indicates that the company has accounts payable in front of employees. It is important to keep track of wage obligations correctly, because account 70 in accounting also reflects the accrual of payments to the budget.
- 23.02.2016
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Account 70 in accounting: "settlements with employees for wages"
- 06/14/2012, 10:21 #2 There was a dispute with the chief accountant and who are you there by position? Reply with quote Up ▲
- 06/14/2012, 10:25 #3 Message from Genuk and who are you there by position? I’m just an accountant there, this is my first calculation of vacation pay, I have never dealt with personnel before, so I don’t quite understand what confuses the boss Reply with quote Up ▲
- 06/14/2012, 10:32 #4 Accounting is not Parliament... since the State Security Service said - answer "Yes!" and fulfill.
Account 70 in accounting: settlements with personnel for wages
When paying wages for the month, the accounting entries are repeated, only the amount changes. Payment of wages in kind In this case, the following postings are formed:
- Dt 70 Kt 90 (91) - paid RFP for the amount of issued products, goods, materials in kind at sales prices, including VAT;
- Dt 90 (91) Kt 43 (41, 40) - reflected the sale of goods, products, etc. employees on payroll.
If it is impossible to pay wages on time If it is impossible to pay wages on time, it must be attributed to the depositor, that is, deposited by posting Dt 70 Kt 76.4 - deposited salary. In the payroll, opposite the full name of those who did not receive wages, it is stamped or “deposited” by hand.
The cashier closes the payroll with two amounts: rubles paid and rubles deposited.
Features of the balance sheet for account 70
Its meaning is to close the payroll compiled for a group of employees when paying wages in cash. Since most organizations currently use payroll non-cash forms calculation, the formation of a single payroll loses its relevance. The balance can be anything: active, passive and active-passive.
Basically the balance of the account. 70 is passive, this is due to the fact that wages are accrued on the last day of the reporting (worked) month, and are issued to the employee in the next month. An active or active-passive balance can be in case of excessive payment of wages to an employee in excess of its accrual, for example, in case of an erroneous transfer to a salary account. An example of filling out a statement on account. 70 you can see on our website.
Download an example of filling out a statement on account.
Account 70 debit balance
Accounts analytical accounting open for each employee separately. For example, to reflect the remuneration for the work of an employee V.V. Sidorov will open 70.1 account. Additionally, for each employee, the accountant conducts:
- card tax accounting income of an individual;
- settlement sheet;
- document on settlements and payments;
- payroll.
Account 70 in accounting is used in the course of financial activities every organization.
Debit transactions 70 The 70th account corresponds in debit with the accounts:
- money accounting;
- accounting for settlement transactions (from 66 to 69 inclusive, 73, 76, 79);
- financial result (90, 91, 93, 94).
A debit operation will mean a decrease in the company's accounts payable to the employee or withholding amounts for taxes and fees, material damage. Credit transactions.
Account 70 interacts on a loan with the following accounts:
- "Investments in non-current assets" (08);
- "Main production" (20);
- "General production costs" (25);
- "General expenses" (26);
- "Serving industries and farms" (29);
- “Sales Expenses” (44);
- “Settlements for social insurance and security” (69);
- “Settlements with various debtors and creditors” (76);
- “Intra-farm settlements” (79);
- "Marriage in production" (28);
- "Retained earnings (uncovered loss)" (84);
- "Other income and expenses" (91);
- "Reserves for future expenses" (96);
- "Deferred expenses" (97);
- "Profit and Loss" (99).
Examples business transactions on credit In accounting practice, 70 accounts are used in different cases.
Account 70 loan balance
N 94n, to summarize information about settlements with employees for wages (for all types of wages, bonuses, benefits, pensions for working pensioners and other payments), also for the payment of income from shares and other securities this organization is carried out on account 70 “Settlements with personnel for wages”. ON THE CREDIT, the accounts reflect accruals on wages, benefits from deductions for state social insurance, pensions and other similar amounts, as well as income from the role in the organization, and ON THE DEBIT - deductions from the accrued amount of wages and income, the issuance of amounts due to employees and not wages and salaries paid on time. Analytical accounting on account 70 “Settlements with personnel for wages” is kept for each employee of the organization.
Account 70 debit balance
The procedure for reflecting data in the payroll:
- The serial number of the entry is put in column No. 1.
- In columns 2-5, information about the employee is entered. It can be viewed from the "References" section (personnel number, surname and initials, position or profession, tariff rate or salary).
- Based on the time sheet, column No. 6 contains data on the number of days actually worked in the period, and in No. 7 - worked on holidays and weekends.
- Information is displayed on accruals for the current month by type of payment (section No. 8-12), as well as the calculation of deductions from the amount.
- Column No. 13 sets the amount of tax payable in this month.
- Data on other deductions from the worker's salary are entered (column No. 14): loan repayment, alimony, trade union membership fee etc.
- A good course on 1C Trade Management 11.
Dt Kt Posting content Amount, rub Base document 20 70 Salary accrued to bakery employees for the main production 800 000 Payroll 25 70 Salary accrued to storekeepers 30 000 Payroll 44 70 Salary accrued to salespeople in the store during production 40 000 Payroll 26 70 Salary accrued AUP 200,000 Payroll
- Accrual of vacation pay at the expense of a previously created reserve: Dt 96 Kt 70 - the amount of vacation pay.
- Calculation of temporary disability benefits at the expense of the social insurance fund: Dt 69.1 Kt 70.
- Accrued material aid at the expense of net (retained) profit: Dt 84 Kt 70.
- Accrued s / n to employees for the construction of the fixed assets and attributed to the costs of implementing capital.
sch. 70 “Settlements with personnel for remuneration” applies legal entities to display information about the settlements made with the employees of the organization in terms of remuneration for their labor activity.
Account 70 in accounting is intended to summarize information on settlements with personnel in terms of remuneration for their work. Displayed here:
- Amounts of accrued and issued wages, vacation pay, bonuses, one-time payments
- Accrued social benefits (for example, for temporary disability)
- Dividends paid to founders who are employees from their participation in the capital of the organization.
- Withholding taxes and other amounts (for example, alimony according to the writ of execution).
70 accounting account is passive. The debit displays the amounts actually issued or transferred to the cards, the credit shows the accrual.
Should be borne in mind! According to the current legislation, the organization must make payments to employees at least every half a month.
If the employee has not received wages within 3 appointed days (for example, due to absence, illness, vacation), the amount accrued for issuance is deposited, the money is transferred to the organization's servicing bank. The deposit is displayed on the debit of account 70 (in correspondence with account 76).
Analytical monitoring
The Labor Code clearly regulates the procedure for settlements with personnel for their remuneration, therefore, for an in-depth analysis of mutual settlements, movements on account 70 are displayed separately for each employee.
Should be borne in mind! OSV account 70 for employees of the organization must match the pay slips, the amounts of the transferred personal income tax are checked against the certificate of settlements with the Federal Tax Service.
Regulatory regulation
The use of account 70 for information on mutual settlements with employees of the organization in terms of wages, vacation pay, sick leave and other payments is carried out in accordance with the current Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94, the Labor Code of the Russian Federation and others legislative documents.
70 account - common postings in accounting
- Payroll
Dt20 Kt70 - for employees of the main production
Dt23 Kt70 - auxiliary production
Dt26 Kt70 - an employee of the administrative department
- Accrual of social benefits (for example, sick leave)
- Dividends paid to founders-employees of the company
- Accrual of vacation pay at the expense of the created reserve for vacations
- Issuance of wages and other payments
Dt70 Kt50 - from the cash desk according to payroll
Dt70 Kt51,52,55 - amounts transferred through settlement accounts
Attention! According to the legislation, payments to cards can be made according to the general register salary project in a certain bank, and on the cards of any other bank at the request of the employee.
- Holds
Dt70 Kt68 - personal income tax withheld, transferred to the Federal Tax Service Inspectorate by a tax agent organization
Dt70 Kt76 - withholding alimony
- Depositing funds
All employees of the enterprise are monthly accrued and paid wages. Taxes are withheld from it. In addition, employed persons can receive income in the form of interest from capital participation. All these amounts in accounting are displayed on account 70 “Settlements with personnel for wages”.
purpose
Account 70 is used to display information about settlements with employees for wages (for all types of salaries, bonuses, benefits, pensions, other payments), as well as for income from securities. On credit, the amount of accruals is displayed, and on the debit - payments.
At the enterprise, salary accounting is carried out according to the following algorithm:
- accrual;
- retention;
- calculation of insurance premiums;
- pay.
Let's consider each stage in more detail.
Payroll
Labor costs are included in the cost of production. Therefore, account 70 is debited with accounts "Main production" (20) and "Sales expenses" (44). Posting is done for the entire amount of the salary. For calculations, a time sheet (form T12, T13) and a statement (T51) are used.
Example
For a month, a production worker was paid a salary in the amount of 25 thousand rubles. Personal income tax was withheld from it in the amount of: 25 x 0.13 \u003d 3.25 thousand rubles. Total payable - 21.75 thousand rubles. accounting entries(score 70):
- DT20 KT70 - 25 thousand rubles. - the salary of the employee;
- DT70 KT68 - 3.25 thousand rubles. - withheld personal income tax;
- DT70 KT50 - 21.75 thousand rubles. - Paid salaries from the cash register.
Holds
Personal income tax is deducted from the payment at the rate of 13% on a monthly basis. The tax base can be reduced by tax deductions(Art. 218, 219 of the Tax Code of the Russian Federation). Consider the most common of them:
- 3000 - the deduction is provided to the disabled, veterans;
- 500 - deduction for participants of the Second World War;
- 1400 - deduction for the first, second child to the parent (it is valid until the income level reaches 280,000);
- 3000 - deduction for the third and subsequent children (it is valid until the income level reaches 280,000).
In order for these benefits to be taken into account when calculating salaries, the employee must write an application. Deductions are made out by posting: account 70 debit, account 68 credit.
Example
The organization accrued a salary to production employees in the amount of 30 thousand rubles, and to the management apparatus - 72 thousand rubles. The accountant goes on vacation in 4 days. She is entitled to 17.8 thousand rubles. holiday pay.
On the accounts in the accounting system, the amounts of wages excluding personal income tax will immediately be displayed:
- production workers: 30 - 30 x 0.13 \u003d 26.1 thousand rubles;
- administration: 72 - 72 x 0.13 \u003d 62.64 thousand rubles.
- vacation pay: 17.8 - 17.8 x 0.13 \u003d 15.486 thousand rubles.
| № | Operation | DT | CT | Amount, thousand rubles |
| 1 | The salary of production workers was accrued; administration. |
20 | 70 | 26,1 |
| 2 | Vacation pay accrued | 26 | 15,486 | |
| 4 | Salary transferred from current account | 70 | 51 | 104,226 |
| 5 | Withheld personal income tax | 68 | 15,574 | |
| 6 | Personal income tax transferred to the budget | 68 | 51 |
Calculation of insurance premiums
Contributions to the PFR, FSS and FFOMS are transferred from the salary. The general tariff in 2016 is 30%, of which:
- 22% - PFR;
- 2.9% - FSS;
- 5.1% - FFOMS.
- 796 thousand rubles - for the purpose of accruing PFR contributions;
- 718 thousand rubles - for the purpose of calculating FSS contributions.
If the salary exceeds the specified limits, only a contribution to the Pension Fund at a rate of 10% will be charged. The limit on the FFOMS for 2016 has not been set. This means that contributions must be accrued on the entire amount of the payment at a rate of 5.1%, regardless of the amount of income. All these contributions are transferred to the cost of production by posting DT20 (44) KT69.
Example
LLC builds the building on its own. In February, salaries were accrued to employees in the amount of 270 thousand rubles, including:
- main production - 180,000;
- management personnel - 50,000;
- sales department - 18,000;
- employed in construction - 22,000.
Settlement account 70 will contain the following entries:
Salary payment
After registration of personal income tax accruals and deductions, the balance of the amount is paid to employees from the cash desk or current account. This operation is documented by posting DT70 KT50 (51).
The law provides for the payment of income twice a month. For violation of this norm, the enterprise faces a fine of 30 to 50 thousand rubles, and for officials - 5 thousand rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Salary for unworked time
Vacation and temporary disability benefits are paid for hours not worked. They are calculated on the basis of average earnings on the same accounts as the main income. Vacation pay is documented by posting DT20 (23, 25, 29, 44) KT70, and benefits from the FSS - DT69-1 KT70.
Other payments and deductions
Account 70 reflects the accrual and payment of dividends: DT84 KT70. Deductions can be made from the salary when buying a sanitary-resort voucher. Part of the cost is paid by the employee, and the second - by the organization: DT70 KT69-1. If the employee has funds that he previously received a report, but did not use, he must return them to the cashier. If the advance report is not submitted by the specified deadline, these amounts are subject to deduction from wages: DT70 KT71. If funds were not spent for targeted needs, they are also subject to withholding: DT70 KT94.
Often in the inventory process, a shortage of goods and materials is detected. If its amount exceeds the norm, then it is reimbursed at the expense of the income of materially responsible persons: DT70 KT73-2. If a company concludes an insurance contract for employees, the source for transferring payments is wages: account 70 is debited from account. 76-1. Holds by writ of execution from income are made out by posting DT70 KT76-4.
Example
Ltd. conducted an inventory of goods. According to the BU, there are 120 kg of semi-smoked sausage in the warehouse in the amount of 11.4 thousand rubles. The inventory showed a shortage of product in the amount of 150 rubles. The loss rate is 27.36 rubles. 122.64 rubles are subject to compensation. This amount will be compensated from the salary of the warehouse manager.
- DT94 KT41 - 150 rubles. - shortage written off;
- DT44 KT94 - 27.36 rubles. - the shortage was taken into account within the norm of loss;
- DT73-2 KT94 - 122.64 rubles. - the shortage in excess of the norm is attributed to the responsible person;
- DT70 KT73-2 - 122.64 rubles. - withholding shortfalls from wages.
Salary in kind
The enterprise can issue its products, goods, and other valuables to employees as income. This operation is documented by posting DT70 KT90-1. Accrual of income is made out by standard posting: DT20 (23, 25, 26) KT70.
Example 1
LLC accrued income to employees in the amount of 29.5 thousand rubles. Due to lack Money management decided to pay off the debt to issue products. For this, a batch of goods was selected, the market price of which is equal to the amount of debt. The cost of the batch is 22 thousand rubles. Products are subject to VAT (18%). To reflect these transactions in the accounting system, it is necessary to include the following entries in the statement on account 70:
- DT70 KT90-1 - 29.5 thousand rubles. - Wage debt written off;
- DT90-2 KT43 - 22 thousand rubles. - written off the cost of production;
- DT90-3 KT68 - 4.5 thousand rubles. (29.5 x 0.18/1.18) - VAT charged;
- DT90-9 KT99 -3 thousand rubles. (29.5 - 22 - 4.5) - profit is reflected.
If at the time of the payment of wages the company could not withhold personal income tax, it is obliged not later than March 1 of the next year to notify in writing about this in tax office, indicate the amount of tax and income from which it is not withheld. The payment of wages in kind is documented by posting DT70 KT91-1.
Example 2
Let's change the conditions of the previous problem. In repayment of the debt, management decided to issue materials to the employee for a similar amount. We reflect these operations in the BU:
- DT70 KT91-1 - 29.5 thousand rubles. - Wage debt written off;
- DT91-2 KT10 - 24 thousand rubles. - the cost of materials is taken into account;
- DT91-2 KT68 - 4.5 thousand rubles - VAT charged;
- DT91-9 KT99 - 1 thousand rubles - reflects the profit from the sale of materials.
Unpaid Income
Account 70 contains information about the deposited amounts. After receiving cash from the bank, the organization has 5 working days to pay off employees. If the employee did not appear on time, then the amount of unpaid funds is deposited: DT70 KT76. The delivery of the deposited amount to the bank is made out by the following entry: DT51 KT50.
Accounting for settlements is kept in the book of deposited wages, opened for a year. A separate line is allocated for each depositor. It indicates the personnel number of the employee, his full name, "frozen" amount, notes on the issuance of funds. Unpaid amounts are transferred to a new ledger. The subsequent payment of wages is reflected in the entry: DT76 KT50.
Analytical accounting of settlements is carried out on personal accounts, passbooks, payrolls, etc.
Reserve
At seasonal enterprises, vacations are provided unevenly. Since the amount of income and all accruals to employees is attributed to the cost, in order to evenly distribute the costs, vacation pay is transferred to expenses in equal shares throughout the year. This creates a reserve for vacation pay. The same payroll accounts are debited to the BU for this amount. As employees go on vacation, the money accrued to them is written off by posting DT96 KT70.
Typical wiring
This section is best presented in the form of a table.
| Operation | DT | CT |
| Employee salaries: main (auxiliary) production; general production personnel; service personnel; administration; sales department; involved in the liquidation of OS; engaged in obtaining other income; at the expense of the created reserve; employed in works, the costs of which are taken into account in deferred expenses; engaged in the elimination of the consequences of emergencies. |
20 (23) | 70 |
| Salary received from the cash register | 70 | 50 |
| Transferred salary to bank account | 51 | |
| Shortage kept | 73 | |
| Alimony withheld | 76 | |
| Withheld personal income tax | 68 | |
| Lost damages withheld | 94 |
Balance
Account 70 displays information about settlements with employees for wages. The credit balance means the debt to the staff. In most cases, the account is passive and is reflected in the second part of the balance sheet. But there are situations when the advance payment issued exceeds the accrued salary for the month. This balance is recorded in the debit. The employee must return the money to the cashier.
In this material, which continues the series of publications on the new chart of accounts, an analysis of account 70 "Settlements with staff for wages" of the new chart of accounts was carried out. This comment was prepared by Ya.V. Sokolov, Doctor of Economics, Deputy Chairman of the Interdepartmental Commission on Reforming Accounting and Reporting, member of the Methodological Council for accounting under the Ministry of Finance of Russia, the first President of the Institute professional accountants Russia, V.V. Patrov, professor of St. Petersburg State University and N.N. Karzaeva, PhD in Economics, Deputy director of the audit service of Balt-Audit-Expert LLC.
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According to the assumption of temporary certainty (clause 6 PBU 1/98), wages are recognized as an expense of the enterprise not when it is paid, but when the enterprise needs to pay it. And such a need arises every hour of work of an employee of this enterprise.
As follows from the instructions, obligations for settlements with personnel for remuneration arise, in general, in four cases:
1. Liabilities for wages and bonuses that can be paid out of cost:
Debit 20 "Main production"
Debit 25 "General production costs"
Debit 26 "General expenses"
Debit 28 "Marriage in production"
Debit 29 "Service industries and farms"
Debit 44 "Sale costs", etc.
Loan 70 "Settlements with personnel for wages", i.e.
In this case, the income of employees of the enterprise is formed at the expense of its cost. From here, incomes on this account are accumulated on the credit of account 70 "Settlements with personnel for wages."
If we are talking about a premium that is paid from our own sources and is not included directly in the cost, then in this case an entry is made:
Debit 91.2 "Other expenses"
2. Liabilities related to vacation pay and seniority pay are reserved under the going concern assumption (see clause 6 PBU 1/98). This assumes that during the reporting period deductions are made to the reserve for the payment of vacations to employees and to the reserve of remuneration for the length of service. This means that reserves are accrued at the enterprise every month, because vacations and bonuses for length of service are made once a year, and, therefore, these expenses of the enterprise should be evenly distributed over the entire reporting period.
The accrual to the reserve is made out by debiting the same expense accounts as in the previous case. At the same time, account 96 "Reserves for future expenses" is credited for calculating the amount of reserves. This allows you to evenly distribute all these costs over the reporting periods of the entire reporting year. And when an employee of the enterprise goes on vacation or is paid a seniority allowance, the accountant makes an entry:
Debit 96 "Reserves for future expenses"
Loan 70 "Settlements with personnel for wages"
If the reserve is not enough, which can happen during the holiday season, then the accountant usually debits the expense accounts from which the reserve was formed. However, this is not true, because the main purpose of this accounting procedure is to evenly distribute these costs over reporting periods. Therefore, it would be more correct to debit account 97 "Deferred expenses" for the missing difference and already in the next reporting periods covered by the created reserve.
3. Obligations for social payments the organization pays at the expense of third parties, as a rule, the social security authorities themselves. This allows you to credit account 70 "Personnel payroll" and debit account 69 "Social insurance and security accounts".
4. Obligations arising from the employee's right to participate in the capital of the enterprise are reflected in the entry:
Debit 84 "Retained earnings (uncovered loss)"
Loan 70 "Settlements with personnel for wages"
These obligations are reduced by tax, insurance (harm compensation, alimony) and other deductions from wages, which are paid either in money or in goods. At the same time, in all cases, account 70 "Settlements with personnel for remuneration" is debited:
- if the obligations are extinguished in money, then either account 50 "Cashier" or account 51 "Settlement accounts" is credited, when wages are paid either through a bank or through credit cards.
- if obligations are extinguished by goods, then entries are made:
Credit 90.1 "Revenue" and
Debit 90.2 "Cost of sales"
Credit 41 "Goods" or 43 "Finished products"
- if the obligations are not repaid, since the employee did not receive wages for subjective reasons, then all wages and other money due to the employee that have not been paid within three days must be deposited, for which an entry is made:
Loan 76.4 "Settlements on deposited amounts"
Deposited amounts must be paid at the first request of the employee.
To maintain analytical accounting for account 70 "Settlements with personnel for wages" for each employee, the accounting department is obliged to open a personal account. It is interesting to note that the commonly used term personal account arose as a result of a compositor's mistake, who was supposed to dial a "personal" account, but accidentally typed "personal".
And this new word has firmly entered the language of the people of our profession. According to personal accounts, payroll is calculated, and deductions from it are reflected.