The accounting accountant is part of the accounting group and belongs to the category of specialists. A person with a higher economic education and work experience in the field of financial and economic activities of at least two years is appointed to the position of accountant.

Sample job description for an accountant in the accounting department

1. General Provisions

1.1. The accounting accountant is part of the accounting group and belongs to the category of specialists.

1.2. A person with a higher economic education and work experience in the field of financial and economic activities of at least two years is appointed to the position of accountant.

1.3. The appointment and removal from office of a billing accountant occurs by order of the general director of the enterprise and upon the provision of the chief accountant.

1.4. In his work, a billing accountant must know:

· legislation and regulations on accounting;

· resolutions, orders, orders, other guidelines, methodological and normative acts and materials of financial and control and audit bodies relating to issues of organizing accounting, reporting, as well as regulating the conduct of economic and financial activities of the enterprise;

· civil, financial, tax and economic legislation and law;

· staffing and structure of the organization, its specifics, specialization, profile, plans and development prospects;

· regulations, instructions and rules for maintaining and organizing accounting at the enterprise;

· procedure and standards for processing income and expense transactions, organization of document flow for accounting areas;

· forms, procedures and methods of financial calculations;

· methods of economic analysis of conducting the economic and financial activities of an organization, ways to identify intra-economic reserves;

· the procedure for acceptance, delivery, storage and expenditure of cash, inventory and other valuables;

· rules and procedure for settlements with debtors and creditors;

· conditions and rules of taxation of legal entities, individuals and other persons and forms of ownership;

· procedure and rules for writing off shortages, receivables and other funds from accounting accounts;

· rules for accounting and inventory of funds, commodity and material assets;

· procedures, terms and requirements for the preparation of balance sheets and reporting;

· rules and procedures for conducting inspections and documentary audits;

· means of computer technology, communications, communications and the possibility of their use for accounting for the production, economic and financial activities of the enterprise;

· basics of economics, organization of production, labor and management in companies;

· modern market methods of management;

· legislation and regulations on labor and labor protection of the Russian Federation;

· rules and regulations of labor protection, fire and general safety.

1.5. The accounting accountant is subordinate to the chief accountant.

1.6. During the absence of the accounting accountant, his official duties are performed by a person appointed by order of the general director.

2. Functional responsibilities of a billing accountant

2.1. Receives, analyzes, and monitors the accounting of working time sheets, as well as prepares them for counting processing.

2.2. Monitors the accuracy and timely execution of sick leave and temporary disability certificates, medical certificates and other documents confirming the right to temporary disability and the employee’s absence from work, and also prepares them for processing and reporting.

2.3. Carries out payroll calculations for employees of the organization and controls the expenditure of the wage fund.

2.4. Carries out accruals and makes deductions and transfers of insurance contributions to state extra-budgetary funds, employee salaries and other payments and payments.

2.5. Conducts work and promptly prepares periodic reports on the unified social tax, controls the execution, safety of accounting documents and their timely and correct transfer to the archive.

2.6. According to the statements, it pays wages to the employees of the enterprise.

2.7. Monitors compliance with cash discipline when working and conducting settlements with accountable persons.

2.8. Collects and prepares data and documents to prepare balance sheets and operational summary reports of expenses and income.

2.9. Takes part in the development and implementation of effective planning and accounting documentation, modern forms and methods of accounting based on the use of modern computing tools and technologies.

2.10. Provides assistance to employees of various departments of the organization in matters of accounting, control, reporting and economic and financial analysis.

2.11. He studies and promptly improves his level of qualifications at seminars and courses on accounting.

2.12. Performs other assignments of his immediate superior and/or his deputy.

3. Rights of an accountant in settlements

The accountant of the settlement group has the right:

3.1. Be aware of and at the project stage familiar with management decisions affecting him and/or the activities of his department.

3.2. Submit proposals for improvement of one’s work, as well as activities related to the functions and responsibilities provided for in this job description, for consideration by management.

3.3. Request personally and/or on behalf of immediate management from department heads and specialists information and documents necessary to perform his job duties.

3.4. Require the management of the organization to provide assistance and assistance in the performance of their official functions and duties.

3.5. Due to his competence, sign organizational and administrative documents, as well as payment and other financial documents.

4. Responsibility of the accountant for calculations

The accounting group accountant is responsible for:

4.1. Inappropriate and/or untimely performance or complete failure to perform one’s job duties as provided for in this job description, but within the framework determined by the current labor legislation of the Russian Federation.

4.2. Offenses committed in the course of carrying out their activities, but within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

4.3. Causing material damage to the organization's property, but within the limits and limits determined by the current labor and civil legislation of the Russian Federation.

4.4. Failure to ensure compliance and/or violation of labor and performance discipline.

Job description of a payroll accountant — a personnel records document approved in local legal regulations and which is extremely important for ensuring the stable operation of the company’s financial sector. In what structure can it be presented and what provisions should be present in it?

What legal regulations should one rely on when drawing up a job description for a payroll accountant?

It should be noted that such a document as a job description is not provided for either by the Labor Code or related regulations at the federal level. This source, despite its widespread use, is actually unofficial.

However, most Russian enterprises still implement job descriptions into internal corporate document flow and establish regulations for their use in local regulatory legal acts.

A job description is a convenient and in many ways irreplaceable tool for interaction between an employer and employees. It spells out the main part of their powers, rights, responsibilities, and establishes the mechanisms of responsibility to the employer. The employee, certifying that he has read the instructions with his signature (this procedure is standard for Russian enterprises), officially agrees with his obligations, which are stated in the relevant provisions of the document. At the same time, he gets the opportunity to enjoy the rights guaranteed by the employer.

In turn, the preparation of a job description may well be based on the provisions of certain legal acts, which reflect the specifics of professional positions. If we talk about the position of a payroll accountant, then to draw up instructions you can use the characteristics of the corresponding position recorded in the Qualification Directory of Specialist Positions, approved by Resolution of the Ministry of Labor dated August 21, 1998 No. 37.

Another important regulatory legal act, which can be a source of data for the formation of instructions for an accountant for calculating wages, is the order of the Ministry of Labor of the Russian Federation “On approval of the professional standard “Accountant”” dated December 22, 2014 No. 1061n. True, commercial firms may not be in a hurry to apply its provisions - the jurisdiction of the document will begin to apply to them only in 2020. But budget structures must take into account the norms contained in it already in 2016.

Based on the provisions of the regulations noted above, as well as the practically established features of the work of accountants of the corresponding profile, we suggest that you draw up job description for payroll accountant presented below.

Accountant job description: title page

This instruction element must contain:

• an indication of what exactly the job description reflects (as a rule, these are the rights, duties and responsibilities of the employee);
• name of the employing organization;
• a note about approval by the manager;
• date of document preparation, signature and full name. head of the employing company;
• job description number.

• general provisions;
• job responsibilities;
• rights;
• responsibility.

In addition, it would not be superfluous to include in the structure of the instructions sections regulating:

• the procedure for revising the provisions of the instructions;
• features of interaction between a payroll accountant and company employees (managers, executives) to whom he reports;
• the procedure for delegating the powers of an accountant during periods of his absence from the workplace.

Accountant job description: key nuances of the “General Provisions” section

One of the most important points in this section of the accountant’s instructions is the one that reflects the qualification requirements for a specialist in the relevant profile. The Qualification Directory of the Ministry of Labor, in particular, states that there are accountants of categories I and II, as well as accountants without a category.

In terms of qualification requirements, the former must have a higher education and 3 years of work experience, the latter may have a secondary education, provided they have similar experience. Accountants without a category may have secondary education and no work experience, or special training in their specialization and 3 years of work experience in the field of accounting and control.

In turn, Order No. 1061n of the Ministry of Labor of the Russian Federation requires the compliance of the accountant whose competence includes payroll calculations with the 5th level of qualification and labor function A/02.5, within which the specialist carries out monetary measurement of accounting objects, as well as the current grouping of facts of economic activity.

It may be noted that the requirements for the level of education for a payroll accountant in Order No. 1061n are less stringent than in the Qualification Directory. In particular, the new legal regulation states that for an accountant of this profile to comply with level 5, it is enough to have a secondary vocational education or additional education through special programs. Also, with special training in accounting and control, the accountant must have at least 3 years of work experience.

One way or another, the position of payroll accountant at an enterprise requires a fairly high level of professionalism, which, first of all, must be confirmed by the education received or sufficient work experience.

Salary calculation rules are taught in almost all types of specialized educational institutions that provide training in accounting specialties - both higher and secondary. Therefore, in the relevant paragraph of the instructions it is permissible to indicate that a specialist with both higher and secondary education can be appointed to the position in question. In turn, the instructions can reflect the enterprise’s readiness to hire a person without special education, but who has completed the necessary training course and has 3 years of experience in the field of accounting.

As for the range of required knowledge of an accountant, they in the instructions may be the same as those listed in the Qualification Handbook. These requirements generally adequately reflect the specifics of the position of payroll accountant. Here we state that a specialist of the relevant profile must know, in particular, the laws of the Russian Federation in the field of accounting, the Labor Code of the Russian Federation, local regulations, accounting procedures according to the chart of accounts, correspondence between accounts, labor protection rules, etc.

Accountant job description: what to include in the “Job Responsibilities” section?

Based on the practice of payroll accountants, it makes sense in their job description to reflect the need for a specialist to perform such duties as:

• control over primary documents used in payroll calculations;
• reflection of information about wage-related transactions in accounting accounts;
• calculation of contributions to the budget for taxes and social contributions;
• issuance of 2-NDFL certificates and other documents related to wages at the request of employees;
• development of document forms for accounting of salary-related transactions;
• generation of reporting - accounting, tax, salary-related;
• performing work in compliance with the legislation on the protection of personal data, as well as the provisions of local regulations establishing the need to maintain confidentiality of information.

Also in this section of the instructions you can reflect the accountant’s obligation to timely transfer (for example, in the case of a business trip) his functions to replacement specialists.

The rights of an accountant reflected in the job description

• assistance in the implementation of labor functions from the head of the employing company and other managers;
• making personal decisions within the limits of available authority;
• internal corporate information exchange and negotiations with employees of other divisions of the company in order to resolve current work issues;
• obtaining information about necessary internal corporate resources, including those that constitute a trade secret, if this is necessary to solve current problems;
• submitting proposals for optimization of their work and the enterprise as a whole to the management bodies of the company for discussion.

Note that in many enterprises, a payroll accountant can directly participate in the discussion of business development prospects at the senior management level. In this case, this possibility is usually recorded in the list of specialist rights reflected in the instructions in question.

What should a payroll accountant be responsible for according to the instructions?

The next most important section of the job description for a payroll accountant is “Responsibility.” It is recommended to indicate that a specialist of the relevant profile is responsible for:

• incorrect performance of one’s duties as approved by the instructions;
• causing material damage to an enterprise within the limits established by the Labor Code of the Russian Federation;
• offenses committed in the course of work, within the limits established in the legislation of the Russian Federation;
• violation of rules for working with confidential data and documents;
• violation of the labor regulations of the employing company, various rules and safety standards.

The document can also include a clause such as revision of instructions, reflecting the fact that instructions can be revised once every 5 years. This is secured by a separate order; The accountant and other employees subject to the jurisdiction of the document must familiarize themselves with it against signature.

At the end of the job description, it would be useful to make a note that the document was developed in accordance with the order of the head of the company.

Results

A job description for a payroll accountant is a document that is similar in structure to other sources of similar purpose. However, it is necessary to reflect a number of provisions that are primarily characteristic of the position of payroll accountant. These are present in each of the sections of the document we examined.

You can study other aspects of personnel records management at an enterprise in the articles:

The job description of a payroll accountant is created to determine the procedure for labor relations. The document contains a list of necessary knowledge and skills, functional responsibilities, rights, working conditions, and responsibility of the person appointed to this position.

A payroll accountant accrues funds to employees of an organization. It is designed to control the balance of the wage fund and calculate payments for all taxes and fees. Can advise employees on issues within their competence.

Sample of a typical job description for a payroll accountant

I. General provisions

1. A payroll accountant belongs to the “specialists” category.

2. A person with a higher economic education and at least two years of experience in similar work is appointed to the position of payroll accountant.

3. The appointment or dismissal from the position of a payroll accountant is carried out by order of the director of the enterprise upon the recommendation of the chief accountant.

4. A payroll accountant must know:

• legislative acts related to accounting;
• regulatory, methodological materials of financial, control and audit bodies on the organization and preparation of financial statements, economic and financial operations of the enterprise;
• civil, financial, tax, business law;
• structure and staffing of the enterprise;
• rules for accounting, registration of transactions, organization of document flow, inventory of valuables;
• financial settlement procedure;
• methods of economic analysis of enterprise activity;
• the procedure for handling funds and valuables, settlements with debtors and creditors, writing off losses;
• laws on taxation of legal entities and individuals;
• rules for inspections and documentary audits;
• means of automation of calculations, document management;
• Labor Code of the Russian Federation and labor protection rules.

5. The payroll accountant reports directly to the chief accountant of the organization.

6. The functional duties of an accountant for calculating wages during his absence are performed by another official, as reported in the order for the enterprise. The person performing the duties has the rights and bears the responsibilities regulated by this job description.

7. The payroll accountant is guided in his activities by:

• orders and instructions of the manager;
• legislation of the Russian Federation;
• rules of internal labor regulations, labor protection, the Charter of the organization;
• this job description.

II. Responsibilities of a Payroll Accountant

The payroll accountant has the following job responsibilities:

1. Receive, control, analyze, and process time sheets.

2. Accept certificates of temporary disability, nursing certificates and other documents confirming the employee’s right to be absent from work. Monitor the correctness of their execution and prepare established financial statements.

3. Calculate wages for employees of the enterprise and control the wage fund funds.

4. Register accounting transactions and enter them into appropriate reporting forms.

5. Produce:

• transfers of contributions to state insurance and social funds;
• calculating wages of workers and employees;
• deduction of funds for material incentives for employees;
• other payments.

6. Prepare periodic reports in a timely manner, draw up documents in accordance with the established procedure for transfer to the archive.

7. Pay wages to employees of the enterprise.

8. Implement control over compliance with cash discipline and settlements with accountable persons.

9. Prepare information for drawing up a balance sheet, income and expense reports.

10. Take part in the development and implementation of rational activities, progressive accounting methods based on the use of information and computing technologies.

11. Provide assistance to employees of the organization’s departments in accounting and economic analysis.

12. Improve your accounting skills.

13. Carry out the instructions of the chief accountant within the scope of their competence.

III. Rights

A payroll accountant has the right to:

1. Receive information about draft decisions of the organization’s management related to its activities.

2. Submit proposals to improve your own work for management’s consideration.

3. Send requests to departments for information and documents to perform official duties.

4. Require the management of the enterprise to create conditions for the performance of their official duties, take measures to preserve valuables, and organize accounting.

5. Sign documents related to the performance of functional duties.

IV. Responsibility

The payroll accountant is responsible for:

1. Improper performance of one’s functional duties within the framework of this job description.

2. Violations committed in their activities.

3. Causing material damage to the organization or its employees.

4. Violation of internal labor regulations, labor discipline, and safety regulations.

5. Disclosure of trade secrets and confidential information.

V. Working conditions

1. The working conditions of a payroll accountant are determined by:

• Labor Code of the Russian Federation;
• requirements of current sanitary and hygienic standards;
• orders, instructions from the management of the enterprise;
• internal labor regulations and safety regulations.

Calculation of wages and insurance contributions from it, accounting for other accruals and deductions is a mandatory area of ​​accounting work in any organization. It can either be entrusted to an accountant along with other sections of accounting, or it can be separated into an independent block for which the accounting accountant is responsible. We will tell you about the job responsibilities of a payroll accountant in our consultation.

Responsibilities of a Payroll Accountant

The job responsibilities of a payroll accountant include resolving all major issues related to accounting for payroll settlements with personnel. In particular, the functions of a financial accountant include:

• receiving and monitoring primary salary documentation and preparing it for accounting processing;
• reflection of wage accounting transactions in the accounting accounts;
• accrual of taxes and contributions arising in the area associated with the calculation of wages;
• preparation of data for the preparation of accounting, statistical and tax reporting in terms of accounting for payroll calculations;
• control over the safety of accounting documents for payroll accounting.

Example of job responsibilities of a payroll accountant

A specific list of functional responsibilities of a payroll accountant must be provided for in the employment contract with the employee or his job description.

Not a single enterprise or organization can do without such an important position as chief accountant (an employment contract for this position can be found).

And if without a director, the company can still somehow exist, then without an accounting employee this is completely impossible, because it is he who must receive the materials, withdraw the profit, and calculate the amount of wages.

To ensure that your employee performs all these functions regularly and does not shirk work, citing the fact that these are not his functions, special instructions are developed for each specialization of accounting employees, in which the responsibilities are strictly specified.

Job description of an accountant for calculating wages in the budget

The specialization of accountants, as well as workers of many other professions, has its own characteristics. For example, an employee working in a budget organization will not immediately settle down in an educational institution, or one associated, for example, with construction or medicine.

That is why various standard documents are being developed to regulate employee labor. The job description corresponds to a certain form, which in turn is approved at the legislative level.

The responsibilities of a payroll accountant in the budget include:

• control over the maintenance of time sheets;
• calculating salaries and making deductions from them to various funds;
• monitoring absent employees and recording the reasons for their absence (sick leave, certificates, study leaves, etc.);
• preparation of payroll statements;
• supervision of the cashier's work and preparation of reports on various areas of activity.

Instructions for the work of accounting employees include basic provisions, functions, educational requirements, responsibilities and the final part.

The peculiarity of the work of an accountant in calculating wages in the budget is that the accounting of budgetary organizations is characterized by the formation of competent accounting policies.

This brings uniformity to the workflow, on the basis of which it is possible to build a budget and allocate funds from it for the economic activities of a budgetary enterprise.

In his activities, the accountant is subject to the requirements of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” and other legislative acts.

By the way, you can read about the job description of an assistant manager in this article.

Job description of a leading payroll accountant

In a large organization, one accountant or even a chief accountant is not enough, since the scope of work is very extensive. Therefore, in addition to privates and chief accountants, leading and senior specialists can also be appointed. Their work is regulated by job descriptions that differ from the above document.

The job description of the leading payroll accountant, as well as the senior one, in addition to general points, contains a clause on coordinating the actions of subordinate accountants. The regulations on the chief accountant must determine the necessary stock of knowledge and skills, and the accountant must be a specialist of a certain category.

Leading specialists:

• keep records of all types of material assets;
• draw up and monitor agreements on the full financial responsibility of employees;
• draw up memorial orders;
• deal with issues of reconciliation and inventory of valuables;
• issue salary certificates;
• monitor accruals and deductions from employee salaries;
• accept advance reports from accountable persons.

Their responsibility also includes:

• maintaining personal accounts;
• preparation of payroll statements;
• preparation of documents for archiving and, if necessary, formatting and storage.

Leading specialists have special qualification requirements for filling a vacant position. If work experience in the financial and accounting field is less than 1 year, then higher education is required; if secondary specialized education is allowed, then professional experience must be at least 3 years.

And it’s written about what the job description of the chief accountant of a budgetary institution looks like in 2018.

Job description of an accountant for payroll in medicine

The work of an accountant in medicine has its own characteristics and includes knowledge in addition to the basic accounting packages of legislation, medical terms, names of drugs, medicines, etc.

If he works at a self-supporting enterprise, where wages are calculated based on work actually performed - orders, basic knowledge of medicine and pharmaceuticals is required.

The instructions should also indicate that the accountant has knowledge of basic health and labor laws, the procedure for filling out accounting documents, conducting medical examinations and other knowledge that is required.

Job description of an accountant for payroll in an educational institution

The peculiarity of the functions of the chief accountant in an educational institution is that teachers and educators are paid for standard hours, academic and pedagogical. The employee calculating wages also needs to know about this.

In addition to labor legislation and the basics of accounting, in educational organizations you should know the laws on education, laws on preschool education, and categories of personnel.

Job Description for Payroll Accountant and Cashier

In some small enterprises, the positions of cashier and accountant are combined. This is allowed because these positions are functionally similar.

Such an employee performs accounting, issuance, storage of money, forms, checks both in his own organization and in third parties - banks, supplier organizations and purchasing organizations.

He also draws up the necessary types of reporting and prevents damage, ensuring the safety of entrusted values.

Job description of an assistant payroll accountant

The vacant position of assistant accountant can be filled by persons with secondary specialized education and without relevant experience in the specialty, that is, graduates. The functional responsibilities are the same as those of an ordinary accountant; the requirements for knowledge of the regulatory framework are high.

This instruction is drawn up on the basis of a document for the accountant, with the addition of a clause on the obligation to carry out instructions from the immediate supervisor. Usually this position is for debutants and is held temporarily - from 1 to 3 years.

Typical job description for a payroll accountant

Such a document for a payroll accountant contains basic provisions and job responsibilities, such as:

• control of work sheets;
• formation of wages;
• analysis of contributions to various funds;
• control over absences;
• accounting of the grounds for release from work (certificates of incapacity for work, certificates, study leaves, etc.);
• preparation of payroll statements and reports.

The next section consists of employee rights, followed by a section on responsibilities and final provisions. The standard instructions are valid for all applicants for vacant positions and for working economists.