A payroll sheet is needed for calculating and issuing wages to employees of an organization in cash through the company's cash desk.

Sample of filling out a payroll slip. Form T-49

View a sample payslip in form T-49: page 1, page 2

Payroll form. Form T-49

View the payroll form in form T-49: page 1, page 2

Form T-49 is both a settlement and payment document. Together with it, when issuing money from the cash register, a expense cash order KO-2.

If employee salaries are transferred to a bank card, use pay slip form T-51 .
According to the law, each enterprise determines for itself what type of statement to use.

Rules for filling out the payroll slip in form T-49

The payroll form is unified and has the form T-49. It is filled out by an accountant and a cashier (if there is no cashier on staff, only by an accountant), in a single copy, once a month, on the day the salary is issued based on the time sheet (form T-13).

A separate line is allocated for each employee.

Form T-49 consists of a title and tabular part.

The “header” indicates:

• name of the organization, its OKPO code, structural unit, if payments occur in it;
• deadlines for issuing wages (according to the law, 5 days are allocated for this);
• the total amount issued from the cash register - in words and figures;
• certifying signatures of the director and chief accountant of the enterprise and the date of certification;
• number and date of preparation of the statement;
• the reporting period for which salaries are issued.

The tabular section indicates:

• serial number of the record, personnel number of the employee, if assigned, his position;
• employee's tariff rate (salary);
• number of days worked during the reporting period (working days, weekends and holidays);
• amounts accrued to each employee for the current month for different types of payments (types of payments are prescribed by the accountant);
• amounts withheld (or offset) from the employee’s salary, as well as the organization’s debt to the employee or the employee’s to the organization;
• final amounts to be paid;
• personal signatures of employees with a transcript (full name).

After the accountant fills out the title part and the table, he signs at the bottom of the statement and hands the completed document to the cashier. Before issuing money, the statement is endorsed by the head of the organization.

The cashier checks the statement, issues wages to employees against signature, indicates in it the number and date of the cash receipt order, signs the statement and returns it to the accounting department for accounting.

If for some reason the employee did not receive his salary on time, the line “amount deposited” indicates in words the total amount of money not issued according to the statement.

The following corrections are allowed in the payroll statement:

• if an error is discovered before the money is issued, the statement is returned to the accounting department for correction;
• if an error is found after the money is issued, the incorrect data is carefully crossed out, the necessary data is entered in its place, the correction is certified by the signatures of the cashier, accountant and head of the organization and the date of the correction is indicated. Without a date and signatures, the new data will be invalid.

The preparation of payroll records accompanies the issuance of wages to employees of enterprises and organizations. The peculiarity of this document is that it is both settlement and payment, which in turn can significantly reduce the company’s document flow. It is worth noting that it is most advisable to use payroll in small businesses, but in large companies it is better to fill out payroll and payroll separately.

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Who fills out the payroll form?

The payroll statement is the primary accounting document, so its preparation is the responsibility of a specialist in the accounting department. The basis for drawing up the statement is employees, which is usually maintained by the personnel officer or secretary of the organization. The document is of a regular nature and is issued once a month (before the payment of wages).

Procedure for preparing payroll statements

Before issuing wages, the responsible employee of the enterprise checks the time sheet, which is then transferred to the accounting department. Next, the accountant enters the necessary data on the title page and in the table, signs the statement himself and sends it to the head of the company for approval, then passes it to the cashier.

The payroll statement is stored in the archive, like all documents of the enterprise.

After the money is issued, the statement is returned back to the accounting department, where, after the chief accountant checks the information entered into it, information about it is entered into a special internal journal of documents, and the statement itself is sent to the archive of the enterprise.

When is Payroll Used?

The statement form is filled out in cases where wages are transferred through the cash desk of the enterprise by issuing cash to employees.

In cases of transfers to bank accounts and employee cards, other documents are used.

Rules for compiling and processing payroll statements

Today, the statement can be drawn up in free form or according to a template developed within the enterprise (in this case, the document must be registered in the company’s accounting policies). Many enterprises, in the old fashioned way, prefer to use the previously mandatory T-49 form. This is due to the fact that this form includes all the necessary information and has a convenient and understandable structure.

You can fill out the document either in handwritten or printed form (the second option significantly speeds up the process), and regardless of which path is chosen, the form must contain the original signatures:

• responsible employees,
• head of the company,
• as well as the employees of the enterprise who received money from it.

What to do if there are errors in the document

You should be extremely careful and scrupulous in filling out this document, checking and double-checking all the information entered into it. You should try to avoid inaccuracies and errors, but if they do happen, and it is no longer possible to redo the entire document for some reason, you need to carefully cross out the incorrect data and write the correct data on top. In this case, next to the correction you should write “believe the corrected”, and next to it should put the signatures of all the employees responsible for compiling the statement.

It is important to note that using a bar corrector to correct errors is unacceptable.

An example of preparing a payroll statement

The first part of the document includes basic information about the organization:

• Its name,
• name of the structural unit or department for which salaries are calculated (if any),
• company code according to (All-Russian Classifier of Enterprises and Organizations),
• date of filling out the statement and document number for internal document flow.

• the amount of money issued from the cash register in the form of wages,
• date of issue,
• the period for which it is issued (here you need to indicate its start and end date).

Finally, this part of the document must be signed by the top persons of the company: the manager (or an employee authorized to act on his behalf), as well as the chief accountant.

Below is the main part of the document, which is formatted as a table.

At first column, the employee number is entered in order,
in the second– his (located in the personal card),
in third- job title ().
In the fourth indicates the method by which the employee works (or).
From fifth to seventh- the number of days he worked (strictly based on the data reflected in the time sheet).

If necessary, in the table you need to note the number of weekends and holidays on which the person also went to work (for which double wages are paid) or put dashes here.

The following columns are devoted directly to the calculated amount of wages.
Eighth The column records how much is accrued to the employee in accordance with the tariff rate. Ninth the amount of the bonus is indicated (but only if there is a special order or order from the director of the company).
To the tenth data on sick leave payments is entered in the column,
from 11 to 13– all other amounts. If some types of accruals are missing, dashes must be placed in the required cells.
In the fourteenth The column should indicate the total amount charged.

Next to the table on the fifteenth you need to enter information about the income tax that is withheld from the employee (in the amount of 13% of the total amount of income),
into columns from 16 to 18– all other types of deductions (advances, penalties, etc.).
Add to column at number 19 the debt (if any) attributed to the enterprise in relation to the employee is entered,
A at 21 The final amount to be issued is entered in the column. Its value is calculated simply: from the sum of all charges (column 14), the amount of deduction (column 15-18) is subtracted and the amount of debt is added (column 19).

Finally, the employee for whom the information was entered must sign opposite each line.

After the table of the document is completely filled out, the entire amount of money that is issued to employees in the form of wages is indicated below in words. Then the statement is signed by the cashier and the accountant of the enterprise.

The calculation and payment of wages to an employee can be carried out on the basis of the payroll form T-49. You can download the payroll form, as well as a completed sample of the T-49 form at the bottom of the article.

The employer pays its employees monthly. To accrue and calculate wages, a document such as a payroll form T-51 () can be filled out, after which the accrued salary after deducting all deductions and personal income tax is issued to employees on the basis of a payroll form T-53, a form and sample of which can be downloaded.

Instead of these two documents, you can use one form - payroll form T-49. This form combines columns for calculating payments and deductions for each employee, as well as columns for reflecting amounts paid.

Sample filling

The form contains information about the employer's organization, the structural unit in respect of which wages are calculated. The three-day period for which cash is received from the bank is indicated. After this period, the unpaid amount must be returned to the bank. The total amount issued according to the payroll statement must be reflected in the title part of the T-49 form. Written in cursive.

The payroll form is assigned a number, the date of completion and the reporting period for which the calculation is carried out, for example, for the past calendar month.

First, information about the employee is filled in based on his personal card and employment contract - personnel number, position, salary.

Based on the reporting period, columns 5, 6, 7 indicate the number of days or hours worked (depending on the applied remuneration system). Separately indicate working hours, weekends and holidays. This division is necessary due to increased pay for work on weekends and holidays.

In column 19, you should fill in the debt to the employee if the employer did not pay anything in previous months.

In column 20 the debt to the employer is written. If the employee owes some amount for previous reporting periods, then this amount must be reflected here.

Based on the total amount of accruals, deductions, as well as data from columns 19 and 20, the final amount of wages that should be paid to the employee is calculated.

At the time of receiving the money, the employee writes his name and signs.

If someone did not manage to receive their salary within three days, then the money is transferred to the bank, and the amount is deposited, about which a note is made.

Below is written the total amount issued to employees on the payroll, as well as the deposited amount.

The person responsible for payments to employees, for example, a cashier, puts his signature on the completed Form T-49.

Next, the payroll statement is transferred to the accounting department, where the accountant draws up for the entire amount issued; the number and date of this order should be indicated in the T-49 statement form. The accountant who made the entry also signs and dates the payroll slip.

The completed form T-49 must also contain the signatures of the chief accountant and director, which are located on the title page of the statement form.

Organizations and individual entrepreneurs use special sheets for calculating and paying salaries to staff, the most common of which is the payroll sheet in the T-49 form. Its peculiarity is that it performs two functions at once:

used by an accountant to calculate salaries;

used to issue money to staff.

Thus, all information about payroll calculation for each employee can be seen in one document. By using this form, you can opt out of processing other payroll statements.

When should this form be used?

Settlement and payment form T-49 must be drawn up if wages are paid through the cash register. In addition to the statement, the cashier must issue a cash receipt order. If the salary is transferred to the staff directly to a bank card, there is no need to prepare this statement. But even if only one employee receives a salary through the cash register, and everyone else is paid it to a bank card, a statement must be drawn up for such an employee.

It should be noted that form T-49 is an important document in the work of any legal entity and individual entrepreneur. Therefore, its design must be taken very seriously. When in an organization the salaries of employees are a trade secret, individual statements can be kept for each of them.

Who is responsible for filling out the form?

This responsibility is assigned to the accountant and cashier. The accountant fills out the title part, then enters data into the table based on the time sheet and signs the sheet. After this, he submits the document for signature to the chief accountant and the head of the organization. Then the statement goes to the cashier.

After issuing money to employees, the cashier again transfers the document to the accounting department. Here it is checked and an entry is made in the appropriate register. Form T-49, a sample of which will be presented below, is issued in one copy on the day the payment is paid.

Rules for registering

Organizations have the right to choose whether to use the unified T-49 form or a document form developed on their own (it must be recorded in local regulations). But still, many business entities use a unified form, since it has a convenient structure.

The statement can be prepared in printed or handwritten form. It must be signed:

CEO;

Chief Accountant;

the accountant who compiled the statement;

• employees receiving wages.

If some employees have not received their salaries for any reason, the “deposited” mark is placed next to their names in the payroll on form T-49. The total amount of salary deposited should be shown at the end of the statement.

How to fill out the form?

The following information is indicated at the top of the payroll form T-49:

name of the legal entity;

name of the structural unit for which the salary was calculated (workshop, department, etc.);

OKPO code;

date of completion;

total amount of funds;

date of issue;

the period for which wages are paid;

FULL NAME. and signatures of the chief accountant and manager.

At the bottom of the sheet there is a table indicating:

1st column – serial number of the record;

2nd – employee’s personnel number;

3rd – employee position in accordance with the staffing table;

4th – tariff rate or salary, rub.;

from the 5th to the 7th column - the number of days or hours worked (including on weekends and holidays).

Columns 8 to 14 display the amounts that were accrued to each employee during the reporting period, for example:

8th – payment for days worked;

9th – accrued bonus;

10th – payment of sick leave;

from the 11th to 13th column - other payments;

The 14th column is the total amount of accruals.

From the 15th to the 18th - amounts withheld and offset (advance payment, income tax, etc.).

The 19th column displays the amount of wages owed by the organization, and the 20th column shows the amount of wages owed by the employee.

In the 21st column enter the amount that the employee should receive in hand.

In column 22, indicate the surnames and initials of all employees who will receive salaries; in column 23, employees put their signatures, thereby confirming the fact of receiving funds.

Below the table you must indicate:

position and full name the employee who made the payments;

No. and date of the RKO compiled for the statement;

amount paid and deposited;

FULL NAME. and the accountant's signature.

The statements must be kept in the organization for at least 5 years after the end of the reporting year (in the absence of personal accounts - 75 years), they should be filed in a separate folder in strict sequence. You can download the T-49 form below.

Payroll T-49 2020 download form for free in excel

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Unified form No. T-49 "Payroll" approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” It is a unified form of primary accounting documentation for recording labor and its payment (for recording working hours and settlements with personnel for wages).

Commencement of the resolution: 04/03/2004.

Government institutions (state, budgetary, autonomous) use the form according to OKUD 504401 " Payroll" approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use."

Regarding the T-49 form (continued):

According to information from the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.

Instructions/recommendations for filling out forms (Excerpt from the Post. Goskomstat of the Russian Federation dated January 5, 2004 No. 1):

Payroll(Form N T-49)

Payslip(Form N T-51)

Payment statement(Form N T-53)

They are used to calculate and pay wages to employees of an organization.
When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.
For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.
The statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents recording production, hours actually worked and other documents.
In the “Accrued” columns, amounts are entered by type of payment from the payroll fund, as well as other income in the form of various social and material benefits provided to the employee, paid for from the organization’s profits and subject to inclusion in the tax base. At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (Form N T-49) and the payroll (Form N T-53), upon expiration of the payment period, against the names of employees who did not receive wages, in columns 23 and 5, respectively, the mark “Deposited” is made. If necessary, the number of the presented document is indicated in the “Note” column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.
In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.