Payroll accountant job description. Functions and responsibilities of a payroll accountant

This job description for an accountant wages presented as a sample recommended for adaptation to the conditions in any enterprise. All theses and proposals in the instructions should be as clear as possible, not allowing double reading and perception.

Job description of a payroll specialist

1. General Provisions

1.1. The procedure for hiring and dismissing a payroll accountant, belonging to the category of personnel.

Payroll accountant - personnel from the professional category, hired and dismissed only by order of the head of the enterprise, but on the recommendation of the chief accountant.

1.2. Subordination order

This paragraph describes in as much detail as possible the procedure for subordinating a salary specialist.

1.3. Normative base

The production activity of a payroll accountant is based on knowledge and performance

special normative documents relating to the implementation of direct production activities;
methodological materials, recommendations, manuals that help to make the work of high quality and correct;
internal documents of the employer, including the Charter;
rules of the established internal labor schedule;
orders and orders of the head of the employer and his direct management;
provisions of his job description.

1.4. Competency Requirements

An employee performing the duties of a wage specialist must know and be able to use in his work:

requirements of regulatory documentation (instructions, regulations, acts) on accounting;
standard forms of documentation required in the work;
rules for document management in the organization;
rules for drawing up subordinate documentation;
the procedure for compiling and submitting reports;
basics of labor organization;
general rules of work at the enterprise: labor protection, work with a PC, internal regulations and others (at the discretion of the management).

1.5. substitution
Note. This paragraph should indicate the replacement procedure and positions of the relevant employees (there should be a similar paragraph in their own job descriptions!), Who perform the duties of a wage specialist during his absence.

2. Functions

Note. The section lists the functional direct duties of the employee:

accounting of the actually worked time of all employees of the enterprise;
calculation and calculation of the corresponding wages;
calculation, reconciliation and deduction various taxes and contributions;
other functions (at the discretion of management).

3. Responsibilities

Note. The section involves listing all the operations that a payroll specialist must perform in his work. Inaccuracies, proposals with possible discrepancies, "blurred" terms are not allowed.

Based on the exact filling of the “Duties” item, all the work assigned to the wage specialist at the enterprise will be built.

A sample list of responsibilities of a payroll accountant:

3.1. Keeps records of working hours actually worked by employees, including:

3.1.1. Controls the correctness of filling in the accounting sheets and performs their processing within the framework of official authority;

3.1.2. Controls the timeliness of the provision of disability certificates and the correctness of their completion;

3.2. Produces the accrual of the appropriate wages in the manner established by the enterprise.
Note. This subparagraph must indicate the exact deadlines for the implementation of all operations carried out by a salary specialist related to the issuance of Money.

3.3. Calculates and transfers taxes and various insurance premiums.
Note. This subparagraph indicates all the funds and all the terms in which the specialist must complete his work. Also, a separate subparagraph must prescribe the procedure for reporting on performed calculations and transfers.

3.4. Processes accounting documentation within its competence.

3.5. Prepares all types of reporting, including summary, within the framework of its production activities.

3.6. Processes accounting information necessary for the implementation of direct activities.

3.7. Works in specialized programs in which accounting is carried out at his enterprise.

4. Relationships within the enterprise

Note. Based on the established order of subordination and the duties set out in the instructions in this section lists the functional job relationship of the payroll accountant with the management of the organization, departments and third-party enterprises.

Indicative list official relations determined by the immediate supervisor of the payroll specialist and proposed for inclusion in this job description.

with the leadership of the organization;
with the immediate supervisor;
with accountants;
with employees of the organization;
with insurance funds;
with the tax authorities.

5. Responsibility

The note in the section discloses all types of liability to which a payroll accountant can be held if he performs his official duties in bad faith. In each subparagraph, it is necessary to list the violations corresponding to the punishment.

Types of responsibility to which this employee may be held:

5.1. Disciplinary - in case of violation of the labor regulations established by the management of the enterprise-employer.

5.2. Material - in case of causing material harm to the employer organization in the form of penalties imposed by state authorities, appointed due to poor performance of official duties by a salary accountant.

5.3. Administrative - in case of violation of the procedure for transferring insurance premiums and taxes, as well as in case of violation of the deadlines for submitting all necessary reporting documentation to the tax authorities.

5.4. Criminal - when committing criminal acts related to motivated or unmotivated tax evasion, committed both independently and under pressure from management.
After drawing up a version of the job description, it must be agreed with the immediate supervisor of the salary specialist. Only the head of the organization approves the instruction.

There must be two originals of the document: one is transferred against signature to the employee appointed to the position of payroll accountant, the second remains in the personnel department of the employer.

The payroll department is the area of activity of the payroll accountant. He carries out operations for accounting for wages, calculating personal income tax, accruing insurance premiums, generating reports in government bodies and other transactions directly related to wages.

The duties of a payroll accountant relate to the area of activity related to the remuneration of employees in the performance of their labor functions. The list of labor duties of an accountant is reduced to the following operations:

reception primary documentation, on the basis of which accruals or deductions for employees will be made. Such documents include timesheets, sheets of temporary disability, orders on personnel, writ of execution, employee statements, etc.;
processing of primary documentation with their implementation and payroll in the program, as well as checking the correctness of the calculation of certain components of wages and deductions in accordance with the legislation of the Russian Federation;
preparation of relevant correspondence on accounts analytical accounting wages, as well as the formation of synthetic accounting registers in order to summarize and analyze the information received;
calculation of personal income tax, which must be withheld from the salaries of employees and transferred to the tax authorities;
calculation of insurance premiums to the Pension Fund of the Russian Federation, CHI, FSS in accordance with the norms of the legislation of the Russian Federation;
reporting on wages to government agencies, including the transfer of statistical information, calculations in the form 6-NDFL, certificates in the form 2-NDFL, information on the average headcount, the SZV-M form, calculation of insurance premiums, etc .;
proper storage of documentation relating to the payroll of employees and the provision of any benefits or allowances;
providing state bodies with the information they request in terms of accruals and deductions on the wages of employees, including during the implementation of a desk or on-site inspection.

Competent fulfillment of official duties by a payroll accountant is possible only if he has all the necessary theoretical knowledge and practical skills in this field of activity.

What an accountant should know

A payroll accountant performs duties competently if he has in-depth knowledge of the following issues:

regulatory legal legislation of the Russian Federation in terms of payroll for employees, including those working in different modes;
a list of primary documentation on the basis of which the calculation of wages and various benefits is made;
rules for reflecting all ongoing operations on the accounts of synthetic and analytical accounting;
legal regulation and rules for the formation of reporting related to wages, as well as the timing of its submission to the relevant state bodies;
features of the functioning of the enterprise, which are reflected in the labor activity of employees and the rules for calculating wages for them;
various mechanisms and formulas for checking the correctness of the calculation of wages;
regulatory and legal regulation of the company's activities as a whole, the system of its taxation;
safety and labor protection rules at the enterprise;
the document flow mechanism and the nuances of storing documents, including on the salaries of employees.

The amount of knowledge available to the payroll directly affects how the payroll accountant copes with his duties. In addition, there are certain requirements for this position, according to which a person is accepted for this job.

Requirements for the post of accountant

As with any position, there are requirements for the profession of a calculator, a discrepancy with which can negatively affect a person’s employment.

The requirements for the post of accountant are as follows:

the candidate must have a mandatory education - higher or secondary special;
it is desirable that the employee has a qualification level established using professional standard"Accountant";
the employee must have knowledge not only in the field of payroll, but also in other areas accounting;
the accountant to be hired must be able to work with office equipment, and in particular with a personal computer, and also be well versed in various accounting programs and legal systems.

Additional requirements may be imposed on the candidate depending on the specifics of the enterprise. Note that the accountant-calculator must fulfill his duties in accordance with the job description as the main document-guide for the performance of labor functions.

The main provisions of the position of the calculator

For payroll accountant functional responsibilities must be recorded in the job description, which is one of the main documents when applying for a job. It is developed by personnel officers or the chief accountant, and approved by the management of the enterprise.

Job description contains a list of points, including:

general provisions for the position of the calculator;
knowledge that the employee must have;
functional duties that he will perform;
the rights of the employee in the performance of work;
responsibility for all actions taken.

An accountant-calculator must be familiar with the job description under a personal signature before hiring. The document is drawn up in two copies: one remains in the personnel department of the enterprise, the second is transferred to the employee.

Any employer in the process of conducting economic activities is obliged to accrue and issue salaries and other types of remuneration to staff. At the same time, it is necessary to comply with the requirements of the current labor legislation of the Russian Federation, as well as the LNA. The position of a payroll accountant is common in enterprises of all forms of ownership and types of activity. Perhaps only a sole proprietor does not need such a specialist.

The main responsibilities of the accountant-calculator include the accrual of earnings, sick leave, vacation pay, travel allowance. In addition, it is often necessary to calculate taxes and contributions from the company's payroll, to reflect transactions in accounting. Many employers who do not have a personnel department in the company entrust the payroll accountant with the tasks of processing the admission and dismissal of personnel.

Job description of an accountant

Job responsibilities of a payroll accountant include:

Calculation and accrual in accounting of salaries, sick leave, vacation payments, compensations, additional payments, allowances, bonuses, allowances, other types of remuneration of a stimulating and / or motivational nature.
Participation in the development of the LNA of the enterprise, including regulations on business trips, remuneration, bonuses, etc.
In accordance with the data provided, accounting for the employment time of employees, reconciliation of the actual production with personnel documentation.
Calculation, accrual in accounting with the payroll and payment in favor of the state of taxes, fees, such as personal income tax, contributions to the OPS, OSS (VNiM), compulsory medical insurance, injuries.
Preparation and submission of reports on personal income tax, insurance mandatory contributions, injury.
Accounting for settlements with accountable persons of the organization.
Accounting for settlements with seconded employees of the organization.
Establishment of salary deposit terms and control over their observance.
Preparation of statements for payroll calculations and transfer of data to the cashier of the organization.
A set of accounting data for the preparation of annual accounting reporting forms.
Compilation of forms of statistical reporting on the number of enterprises.
Participation in the development of measures to improve the productivity of employees of the organization.
Execution of orders and orders of the organization's management, including the chief accountant.
Raising the qualification level by participating in various courses, seminars, etc.
Monitoring of changes in the legislation of the Russian Federation.
Performing other functions as needed.

How to write a payroll accountant job description

The exact list of the functionality of the calculator is determined in the job description. Such a document is developed by the enterprise independently, since no unified forms exist. The content is brought to the attention of a specialist at the stage of admission to the company. To confirm that the information has been brought to the attention, the employee must personally sign the document.

The structure of the job description is as follows:

General provisions - here it is indicated that the position of a payroll accountant belongs to the category of specialists and reports directly to the head, and then to the chief accountant of the organization. Separately, the requirements for education, experience, qualification skills and abilities, knowledge legislative framework RF. A responsible person is appointed for the performance of the functions of the calculator in the absence of the latter.
Rights - this section of the manual lists the basic rights of a specialist, including the right to timely receive explanatory information, requests, create normal working conditions, participate in training, etc.
Responsibilities are the most important section of the manual. It is recommended that the work duties of a specialist be given in as much detail as possible in order to avoid later labor conflicts. Enter duties taking into account the specifics of the enterprise.
Responsibility - as a rule, this section lists the types of liability for violations in compliance with the labor schedule of the enterprise and the norms of the law, for improper execution established work duties, for causing material damage to the organization, etc.
Working conditions - here are given legislative documents regulating the work of a specialist. Usually this is the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, orders of the head of the company, safety and labor regulations, etc.

Develops instructions for the personnel officer of the enterprise. The manager approves the document. If job descriptions are not maintained at the enterprise, it will not be possible to legally bring an employee to disciplinary measures of responsibility. In addition, in the case of inspections by the GIT (state labor inspectorate), for the lack of job descriptions, the employer will be fined according to the norms of stat. 5.27 of the Code of Administrative Offenses.

Settlement group accountant

You can download the job description of the accountant of the payroll group for free. Job Responsibilities settlement group accountant

I approve

_____________________________ (Surname, initials)

(name of organization, its ________________________________

organizational and legal form) (director; other person authorized

approve job description)

JOB DESCRIPTION

ACCOUNTANT OF THE CALCULANT OF THE SETTLEMENT GROUP

——————————————————————-

(name of institution)

00.00.201_ #00

1. General Provisions

1.1. This job description establishes the rights, duties and responsibilities of the accountant of the calculation group of the calculation group _____________________ (hereinafter referred to as the "enterprise"). Institution name

1.2. A person with a higher professional (economic) education and at least 2 years of financial and economic work experience is appointed to the position of an accountant of a calculation group.

1.3. The accountant of the calculation group of the settlement group is accepted for the position and dismissed from it by order of the director upon the provision of the chief accountant.

1.4. The accountant of the settlement group is subordinate to the Chief Accountant.

1.5. During the period of temporary absence, the accountant of the settlement group (vacation, illness, etc.) his duties are assigned to the person appointed by the order of the director, responsible for their proper use.

1.6. The accountant of the calculation group of the calculation group must know:

Financial, tax and economic legislation;

Civil law;

Accounting legislation;

Orders, orders, resolutions and other guidance, methodological and regulatory materials of control, audit and financial bodies on the organization of accounting and reporting, as well as those related to economic and financial activities enterprises;

The structure of the enterprise;

Staffing of the enterprise, profile, development prospects and specialization;

The procedure for acceptance, accounting, storage and expenditure of funds, inventory and other valuables;

Regulations and instructions for the organization of accounting at the enterprise, the rules for its maintenance;

The procedure for registration of operations and the organization of document circulation by accounting areas;

Forms and procedure for financial settlements;

Methods economic analysis economic and financial activities of the enterprise, identification of intra-economic reserves;

Rules for settlement with debtors and creditors;

Terms of taxation of legal entities and individuals;

Rules for write-offs from accounting accounts of shortages, accounts receivable and other losses

Computer equipment,

Means of communications and communication, as well as the possibility of their application for the performance of accounting and computing work and analysis of the production, economic and financial activities of the enterprise;

Rules for conducting inventories of cash and inventory items;

The procedure and terms for compiling balance sheets and reporting;

Rules for conducting inspections and documentary audits;

Advanced foreign and domestic experience in improving the organization of accounting;

labor law;

Legislation on labor protection of the Russian Federation;

Economics, organization of production, labor and management;

Fundamentals of construction and production technology;

Market methods of managing;

Norms and rules of labor protection.

2. Job responsibilities

The accountant of the calculation group of the settlement group is obliged:

2.1. Perform payroll calculations for employees of the enterprise, control the spending of the payroll fund.

2.2. Accept, analyze and control timesheets and prepare them for accounting processing.

2.3. Accept and control the correctness of registration of sheets of temporary disability, certificates of nursing and other documents confirming the right of the employee to be absent from work, prepare them for accounting processing, as well as for compiling the established financial statements.

2.4. Carry out registration accounting entries and posting them on the account "No. 71".

2.5. To make accruals and transfers of insurance premiums to state non-budgetary social funds, salaries of employees and workers, other payments and payments, as well as the allocation of funds for material incentives for employees of the enterprise.

2.6.Prepare periodic reports on the UST in a timely manner.

2.7. Monitor the safety of accounting documents and draw them up in accordance with established order for archiving.

2.8. Take part in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology and information technology.

2.9. Provide methodological assistance to employees of the enterprise's divisions in matters of accounting, reporting, economic analysis and control.

2.10. Systematically improve their skills by attending accounting courses and seminars.

2.11. Conduct, on the basis of statements, the payment of wages to employees of the enterprise.

2.12. Control compliance with cash discipline, settlements with accountable persons.

2.13.Prepare data for the preparation of the balance sheet and operational summary reports on income and expenditure of funds.

2.14. Fulfill other instructions of the chief accountant (his deputy).

The accountant of the settlement group has the right to:

3.1. Get acquainted with the draft decisions of the management regarding its activities.

3.2. Make your own proposals aimed at improving the work related to the duties provided for in this Job Description.

3.3. On behalf of the management, request from the departments of the enterprise information and documentation necessary for the performance of his duties.

3.4. Demand assistance from the management of the enterprise in the performance of their duties and the exercise of rights.

3.5. Sign organizational and administrative documents on issues included in his functional duties, payment and other financial documents.

4. Responsibility

The accountant of the settlement group is responsible for:

4.1. Failure to comply with labor and performance discipline.

4.2. Legal violations committed in the course of carrying out their activities within the framework defined by the current administrative, civil and criminal legislation of the Russian Federation.

4.3. Non-fulfillment or improper fulfillment of their official duties provided for by this job description within the framework determined by the current labor legislation of the Russian Federation.

4.4. Infliction of material harm to the employer within the framework determined by the current labor and civil legislation of the Russian Federation.

Head of the structural unit: _____________ __________________

(signature) (surname, initials)

Acquainted with the instructions

one copy received: _____________ __________________

(signature) (surname, initials)

What do new accountants need to know?

Good afternoon
If you are already well. So take your job seriously. And if you were offered, then the one who offered it sees potential in you.
Of course, not knowing the basics of payroll will be difficult, but if desired, it is quite possible.
The salary section itself is as serious as the materials, and given that inspectors always pay close attention to wages, it can even be more responsible.
And a lot will depend on the complexity of the wage itself (time-based, piecework, summarized accounting), on the number of employees, on the correctness of the execution of local regulations.
Regarding training, there is a lot of information on the Internet, I advise you to learn to read and understand the primary sources. If you look at the forums, then you should not dwell on one conclusion, it is better to double-check in other publications.
At first, you will need at least introductory knowledge of the program (if 1C is the most important thing to correctly arrange employees, then it considers it normal, but you always need to check the car) and at the same time understanding the principle of calculating personal income tax and contributions, payment terms and sizes. It requires the study of the Tax Code of the Russian Federation and legislation on contributions (there are regular and reduced rates). It is possible to purchase literature on payroll accounting, this is part of the theory, and the practice is all on the Internet.
If you have a great desire to develop in order to further your career growth, this is a very good offer.
There is another saying: to be afraid of wolves - do not go into the forest.
In general, the holidays are ahead, there is enough time for the first digression into wages.
The first report is up to the 20th on the average headcount to the tax office, then up to 25th in electronic form (up to 20th in paper) payroll to the FSS. Maybe you still have P-4 in the statistics until January 15, etc. Well, and most importantly: it is time to pay wages for the first and second half of the month.
Accounting errors, which lead to overpaid wages, are fraught with the fact that the employee must voluntarily return the erroneous amount, otherwise nothing. So you need to try to count correctly, without rushing anywhere.
The most difficult thing is the calculation of sick leave and vacation pay, and even if you do not have a “simple” wage. But there are a lot of comments, webinars on this topic, even on this site. Ask a specific question in a search engine and collect as much information as possible.
Well, a lot will depend on the support of your colleagues.
Unfortunately, you can't give hyperlinks on this forum, but I'm sure that you will find information on the Internet anyway. Yes, and if you have an operating enterprise, that is, reports, you can see what was rented earlier. Now ahead annual reporting it is collected for the whole year, i.e. reports were submitted for 9 months, you raise everything and look. And everything should be in the program.
I wish you good luck in the new 2016, and perhaps in a new position!

All about the position of an accountant

The accounting officer is obliged to perform functions related to the remuneration of employees of the enterprise. They are:

Reception and processing of documents on the basis of which accruals and deductions of wages are carried out. Sick leave, orders of the head on bonuses to employees, leave applications, writ of execution - this is the documentation with which the accountant works;
Calculation of wages of employees of the enterprise. On the basis of the time sheet, the specialist calculates earnings, charges money. In addition, the accountant withholds taxes and fees in accordance with the current legislation;
Making report. The employee prepares a report on the activities of the enterprise and sends it tax authorities, Pension fund Russia, FSS;
Accounting and storage of papers, certificates, constituent documents;
Communicating with regulatory authorities during inspections, providing information on the salaries of employees to government agencies.

The job descriptions of the accountant-calculator are not limited to this list. The specialist is obliged to closely monitor changes in labor legislation Russian Federation to keep abreast of innovations in tax code. Additionally, the accountant provides employees with the necessary certificates for contacting the bank, medical institutions, Insurance companies.

In many organizations, an accountant-calculator combines his position with personnel work. In this case, the list of duties includes the maintenance of personal files of employees, the storage and filling of work books, the formation of seniority, employment, dismissal.

Professional Accountant must have certain skills, knowledge and experience for the correct implementation of activities.

What knowledge is needed for the job?

A specialist in accounting is required to have a higher education. Only deep theoretical knowledge allows to carry out competent work. The Accountant must be familiar with the following:

Labor and tax legislation of the country, regulations on the remuneration of employees;
The procedure for compiling, processing and storing primary documentation;
Systematization of information on accruals and deductions for employees;
Working with accounting software;
Features of the enterprise specialization, taxation system legal entities and other nuances that affect the payment of salaries;
Document flow at the enterprise, rules for storing reports and important documentation;
Inventory, accounting of values belonging to the organization;
Payroll formulas and methods for checking the correctness of accruals;
Transfers and receipt of funds to the current account from contractors, suppliers, partners of the company;
Occupational health and safety at work.

A professional accountant should be able to apply theoretical knowledge in work. From this skill depends on how well he copes with his position.

The qualification of a payroll specialist can be improved in courses. The acquired knowledge allows the employee to improve and simplify reporting, use modern technologies. Often, managers involve accountants to carry out planning economic activity organizations to budget.

Job candidate requirements

Job advertisements for a payroll employee can often be seen on various employment sites. When posting a vacancy, companies put forward certain requirements for an accountant. They are as follows:

The applicant for the position must have a diploma of higher or secondary special education in the profile;
The qualification of the applicant must be confirmed by a certain category according to the professional standard;
The candidate must not only be able to calculate wages, but also understand other accounting issues;
A professional should be familiar with the main computer programs for accountants, be able to work with them, confidently use office equipment.

The applicant must list all the professional skills that he possesses in the resume. The more an accountant tells about his career, education, the more chances he has for employment.

The salary of an accountant-calculator depends on his knowledge and work experience. As a rule, an employee is registered as an intern or assistant to the chief specialist. After passing the probationary period, he is assigned a salary based on his qualifications.

Rules for the work of an accountant

A job description is a document that guides the calculator in his work. It lists the main provisions of the position. The instruction is developed by a senior accountant or personnel officer, after which the candidate signs it when applying for a job.

The accountant's instruction contains:

List of performed tasks;
working day schedule;
A list of skills and knowledge that a specialist should have;
Types of punishment for violation of labor discipline;
The rights of an employee of the enterprise;
Information about liability for violations.

The document is created in duplicate. The applicant for work gets acquainted with the instruction, after which he signs and takes one copy for himself.

The rights of the accountant-calculator should be discussed in more detail. An employee has the right to receive information from management about changes in working conditions that directly relate to his position. In addition, the calculator must be aware of the financial activities of the enterprise, personnel changes.

The specialist has the right to decent working conditions for the quality performance of their activities. The workplace of an accountant should be equipped with everything necessary. Lunch time and work schedule are indicated in employment contract.

The head of the organization must provide the employee with access to documents, as well as issue a power of attorney in the name of the accountant, which would allow him to make requests to government agencies. There is a section on professional development in the standard job description. An employee has the right to improve his knowledge, receive additional education in his specialty, and participate in various events dedicated to the work of an accountant.

Responsibility

As already mentioned, an accountant is a responsible person. He works with a large number of important documents, monitors the updating of legislation, and has access to funds.

Accordingly, he is responsible for his work and the values of the enterprise.

In case of improper performance of duties, the specialist is subject to the following types responsibility:

Disciplinary - in case of violation of the terms of the contract, daily routine. Punishment is applied in the form of a reprimand, remark or dismissal from work;
Material - for the actions of the employee, due to which the company suffered losses. In this case, the person must compensate for the damage in full or in part;
Administrative - for offenses provided for by the Code of Administrative Offenses of the Russian Federation;
Criminal - crimes related to the provision of false information to regulatory authorities, non-payment of tax fees, concealment of enterprise profits, embezzlement of funds. For such actions, a person can be convicted.

In addition, the payer is obliged to keep the trade secret of the organization, to maintain order in the workplace.

The job of a payroll accountant is a necessary and highly paid position. The activity of the calculator is to perform the tasks specified in the labor contract or instructions. A professional accountant should understand the law and work with various programs for the accounting. For improper performance of duties, the payer is punished in the same way as any other employee of the enterprise.

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

Payroll Accountant: Responsibilities

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

reception and control of primary documentation on wages and its preparation for accounting processing;
reflection on the accounts of accounting operations for accounting wages;
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;
control over the safety of accounting documents for accounting of wages.

Payroll accountant: responsibilities (example)

A specific list of the functional duties of an accountant for calculating wages must be provided for in an employment contract with an employee or his job description.

1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation dated 21.08.1998. No. 37 "General industry qualification characteristics of the positions of employees employed at enterprises, institutions and organizations."

1.2. Accountant (payroll) belongs to the category of specialists.

1.3. This job description defines the functional duties, rights and responsibilities of an accountant (for payroll).

1.4. A person who has a secondary vocational (economic) education without presenting requirements for work experience or special training in installed program and at least 3 years of accounting and control experience.

1.5. An accountant (for payroll) is appointed to the position and dismissed on the proposal of the chief accountant in accordance with the procedure established by the current labor legislation by order of the director of the technical school.

1.6. The accountant (on payroll) reports directly to the chief accountant.

1.7.Accountant (payroll) must know:

Legislative acts, resolutions, orders, orders, guidance, methodological and regulatory materials on the organization of accounting, in particular payroll accounting and reporting in this area;

Forms and methods of accounting in the technical school;

Plan and correspondence of accounts, in particular, payroll accounting;

Organization of document flow in this area of accounting;

Order documentation and reflection on the accounting accounts of settlements with personnel when paying for labor;

Methods of economic analysis of the economic and financial activities of the technical school;

Rules for the operation of computer technology;

Economics, organization of labor and management;

Market methods of managing;

labor legislation;

1.8. Accountant (accounting for fixed assets and inventories)

in its activities is guided by:

the Constitution of the Russian Federation.

Civil, labor, administrative codes of the Russian Federation.

Rules and norms of labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.

The charter and local legal acts of the technical school (including the Internal Labor Regulations, the Labor Agreement).

This job description.

1.9. The accountant (payroll) independently organizes the work, in accordance with the work plan of the structural unit.

1.10. In case of temporary absence of an accountant (for payroll), his duties are performed by a duly appointed person who acquires the relevant rights and is responsible for the proper performance of the duties assigned to him.

1.11. In case of temporary absence of an accountant of another section, the accountant (for payroll) to carry out a feasible replacement for similar operations.

2. Functions

2.1. Performs payroll processing for college staff.

2.2. Prepares tax reporting data.

3. Job Responsibilities

Accountant (Payroll) performs the following duties:

3.1. Performs work on accounting in accordance with the provisions of the current legislation of the Russian Federation.

3.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

3.3. Carries out the reception and control of primary documentation in this area of accounting and prepares them for counting processing.

3.4. Carries out the reception, analysis and control of time sheets and prepares them for counting processing.

3.5. Accepts and controls the correctness of registration of sheets of temporary disability, certificates for caring for patients and other documents confirming the right of the employee to be absent from work, prepares them for accounting processing, as well as for the preparation of financial statements.

3.6. Provides managers and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.

3.7. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive.

3.8. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to reference and regulatory information used in data processing.

3.9. Performs payroll for employees of the technical school, monitors the expenditure of the payroll fund.

3.10. Carries out registration of accounting entries and posting them to accounts.

3.11. Prepares periodic reports on UST in a timely manner.

3.12. Maintains personal accounts, tax cards, payrolls for each employee.

3.13. Issues certificates on the applications of employees.

3.14. Prepares payroll lists for the bank.

3.15. Meets requirements federal law“On Personal Data” and other regulatory legal acts of the Russian Federation, as well as internal regulatory acts of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data.

3.16. Prepares payment documents for wages and taxes.

3.17. Fulfills the requirements in accordance with the job description for labor protection.

3.18. Performs other assignments of the management of the technical school, which are not included in this job description, but have arisen in connection with the production need.

4. Rights

Accountant (payroll) has the right to:

4.1. Receive from the employees of the technical school the information necessary for the implementation of their activities.

4.2. Require the management of the college to assist in the performance of their duties

4.3. Improve your skills.

4.4. Get acquainted with the draft decisions of the management of the technical school regarding its activities;

4.5. Submit proposals on the issues of their activities for consideration by their immediate supervisor.

5. Responsibility

Accountant (Payroll) is responsible for:

5.1. For improper performance or non-performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.

5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

5.3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

5.4. For violation of the requirements of the federal law "On Personal Data" and other regulatory legal acts of the Russian Federation, as well as the internal regulations of the technical school regulating the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.

5.5. For failure to perform or improper performance of their functions and duties provided for by this job description, orders, orders, instructions of the management of the technical school, not included in this job description, but arising in connection with production needs and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Interactions

Accountant (Payroll):

6.1. Works according to a schedule drawn up on the basis of a 40-hour working week and approved by the director of the technical school.

6.2. Independently plans his work for each academic year and semester. The work plan is agreed with the chief accountant, approved by the director of the technical school no later than five days from the beginning of the planning period.

6.3. Receives information of a regulatory, legal, organizational and methodological nature from the chief accountant of the technical school, gets acquainted with the relevant documents against receipt.

6.4. Systematically receives personnel and financial documentation from employees of the personnel department.

6.5. Twice every month he receives a time sheet of teachers and lecturers from the secretary of the educational unit.

6.6. Systematically exchanges information on issues within its competence with the deputy directors and employees of the technical school.

6.7. Maintains confidentiality.