The form consists of two parts; the first contains general information about the organization and the amount intended for payment; the second part is a table containing a list of employees and their salaries.

Payroll form. Form T-53

Sample of filling out a pay slip. Form T-53

Rules for filling out a payroll form T-53

On the first sheet of the T-53 payroll, the name of the organization, its OKPO code, and structural unit, if the salary is issued specifically in it, are indicated; correspondent account number (accounting number for settlements with employees - 70).

The period for which funds are cashed out is indicated next; for the payment of wages, this is a three-day period from the day the money is received from the bank.

Next, the entire amount of payments is indicated in words and figures. The signatures of the head of the organization and the chief accountant are affixed.
The number of the payroll, the date of its execution, and the billing period for which the salary is issued are indicated.

On the second sheet, in the table, information about the employees for whom payments are issued is indicated:
personnel number, full name, amount in figures.

When receiving money, each employee signs next to his/her name. If for some reason one of them failed to receive the money within the specified three-day period, this amount is handed over to the bank, and a note about its deposit is made in the “Note” column. The payment of money to the employee is postponed.

When the table is completed and all employees have signed for the money, the amount paid and the amount deposited, if any, is indicated under the table in words and figures.

The payroll is certified by the accountant (chief accountant) and the head of the enterprise.

Payrolls are registered in the payroll register (form T-53A)

Payroll (form T-53) drawn up in one copy, signed by the manager and handed over to the cashier for issuing money.

The form consists of two parts:

• the first contains general information about the organization and the amount intended for payment;
• the second part is a table containing a list of employees and their salaries.

25.08.2019

An advance payment (part of the salary for the first half of the month) can be made in the following ways:

1. by transfer through a credit institution (bank);
2. in cash through the cash register.

Depending on the payment method, different documents will be drawn up, including a payslip.

Documents for issuing salaries for the first half of the month

Payment through a credit institution

Issuing an advance through a bank greatly simplifies accounting. To complete the transaction, a payment order is issued for the payment of funds.

First, a register is compiled listing recipients, their bank details and amounts to be issued. Based on the register, a payment order is drawn up.

The main condition when issuing a payment order is to correctly indicate the details of the recipient and the payer.

After the payment has been made, the payment order along with the register is stored according to the general rules for storing accounting documents. Employees do not need to sign the register.

Cash at the company's cash desk

There are strict rules for issuing cash at the company's cash desk.

The advance can be paid either by or using a special payroll.

The form of this document is approved by the State Statistics Committee, but can be developed by an economic entity independently.

The unified form T-53 is easy to fill out and contains all the necessary details.

How to issue a payment document?

The statement can be compiled both for the entire organization and for a separate division of the enterprise.

Each payroll has a serial number and is registered in.

The title page of the T-53 statement form indicates the name of the economic entity and structural unit if the payment is made for a separate section, workshop, and so on.

The column “corresponding account” indicates the number of the accounting account to which the expenses will be allocated (20, 44, etc.).

The column “to the cash desk for payment on time” indicates the period during which the money will be at the cash desk for payment of the advance. The law sets a three-day period, after which the balance of the money is deposited and returned to the bank. The period is indicated from the date of issue to the end date of payment, inclusive (for example, from February 16, 2019 to February 18, 2019). .

The total advance amount is indicated in words and figures. ?

In field T-53 of the payroll, to indicate the billing period, the first half of the calendar month for which the advance is issued is indicated - from the first to the fifteenth.

Next to each name, the amount to be paid is indicated. Having received the advance, the employee signs the statement.

If the employee does not receive cash within three days, the funds are deposited with the appropriate mark. After three days, the issued and deposited amount is entered in the statement. The person issuing the money (cashier) signs the form.

Based on form T-53, the accountant issues a cash order, the number of which is entered in the statement.

After this, the payment document T-53 is registered in the journal and stored in the general order of accounting documents.

Download the form and sample of filling out the T-53 form

Form of a standard form of payroll T-53 –.

Download a sample form for issuing a salary advance - .

An example of filling out when paying wages for the second half of the month -.

This is what the completed sample looks like:

Payroll form T-53 is used to issue salaries to employees. If the enterprise uses the T-49 payroll form, then other settlement and payment documents are not drawn up. Statements are usually compiled in one copy, which is stored in the accounting department.

Calculate wages using . Based on the results of the latter, the accounting employee fills out the payroll.

You can download the form and sample payroll statement T-49 at.

As an example, we filled out form T-53; a completed sample payslip can be downloaded at the bottom of the article.

The cashier is responsible for issuing wages according to the payroll.

Sample of filling out a payroll form T-53

Form T-53 contains several sheets. The first sheet is called the title sheet, and the second sheet displays a list of employees and the amounts that should be paid as wages.

The name of the enterprise is written at the top of the title page. If the payment is made by a separate structural unit of the enterprise (if there is one), then this information is indicated in a special line designated specifically for this.

On the line with the “corresponding account” you should write the number 70, which says “settlements with personnel for wages”.

On the line that is intended to indicate the period, you should indicate the period of time for which the required amount will be cashed out to pay wages.

In the line called “Amount” you must indicate the total amount of wages. This is done in words and numbers at the same time.

The statement must have its own individual number. Be sure to indicate the date when the document was executed.

The billing period refers to the month for which the employee's salary should be paid.

The right to sign the payroll belongs to the head of the enterprise and the chief accountant.

The second sheet of the T-53 payroll contains a table, the lines of which should be filled out sequentially. Skipping any line is not allowed. Each employee is assigned his own line, which indicates his serial number, timesheet number, initials along with the amount.

The company, during its business activities, in accordance with the labor agreements concluded with employees, must pay monetary remuneration for their work. She can do this in cash or non-cash. To process the payment of wages, several documents can be used, including a payroll.

According to the law, employers under labor contracts must pay wages twice a month. These deadlines are determined by the internal regulations of the enterprise, and they must be strictly observed.

If the issue is carried out to a sufficiently large number of employees through the cash desk, it is advisable to use a payroll, for which the State Statistics Service provides the T-53 form. It is issued by the accountant after the calculation of wages for the past month or within the time period established by the company as the period for issuing the advance. The basis for filling out this document is the payslip.

In accordance with the accounting policy, the company has the right, instead of these two forms, to use a document such as payroll form 49. This is often used in small enterprises in order to optimize document flow. The main difference between a payroll and a payroll is that it is intended only for the payment of money. The calculation of wages, as well as the amounts of deductions, is made in another document ().

The payroll form is provided in all special accounting programs in which it is filled out automatically. It is also possible to use printed forms that are filled out manually. After creating the document, it is transferred to the company’s cash desk and, within the established time frame, officials issue cash, and employees, having received it, sign the statement.

The cashier or accountant issues cash settlements for the total salary paid out. The cashier summarizes the salary not received by employees on time in a document when closing the statement and sends it to the bank with the mark “Deposited”. This means that this money is reserved in the current account and cannot be spent by the company for other purposes.

In large enterprises, the payroll may consist of several sheets. Recently, with the development of salary projects in banks, this document has become irrelevant.

Sample of filling out a payroll form T-53

Front side

The top part of the form contains the company name, OKPO registration code in statistics, as well as the name of the department if there is a significant organizational structure. Under the codes you must indicate the corresponding account.

Next, the established deadlines for issuing wages at the enterprise are recorded, during which they will be paid. Basically it's three days in a row. The next line indicates the total amount of money to be issued both in words and in numbers.

Then the payroll is endorsed by the director and chief accountant with a breakdown of their positions and full name.

Below, next to the name of the form, the document number in order and the date of its issuance are indicated. Then the starting and ending dates of the period for which wages are paid are recorded in the columns.

Reverse side of the sheet

The first column indicates the record number, then the employee’s personnel number, and then completely personal data. In the next column, the amount of money that needs to be handed over to the employee is entered in numbers. The employee reflects the fact of receiving money with his personal signature in the fifth column. IN "Note" section The cashier enters the necessary notes for him, for example, the name and details of the power of attorney when the employee does not receive money personally.

If the salary was not received on time, the cashier makes a note about deposit in the “Signature” column.

The last line determines the total amount.

The sheet may include several sheets, so their number is indicated below.

The next line contains the details of the issued RKO () - its number and date of registration.

After checking the payroll by the responsible official, he endorses it and stamps the date. Here you need to indicate his personal information.

The fulfillment of obligations by the management of an economic entity under an employment contract is the payment of remuneration to people working in the company for their work. Unless otherwise specified, payment must be made in cash at the place where the employees perform their work functions. Most often, for such payments, a payroll in the T-53 form is used.

The payroll is used when making cash payments to employees of the enterprise. In this case, the accrual is carried out in another document - the payroll. In addition, other documents can be used to calculate salaries - payroll form 49, time sheet form T 12, etc.

Which documents should be used is determined by the enterprise itself based on the specifics of its activities. The chosen method is reflected in the company’s accounting policies and other local documents.