Payroll payroll RK form. payroll sheet

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The amount of salary depends on the subsistence level of the region and the assessment of the necessity and complexity of the labor functions performed by the employee. For issuance, a statement of payroll is compiled and, on the basis of it, the corresponding payments are made.

Concepts

Let's give a definition.

payroll sheet- This is an accounting document that contains all the data on the salary of each employee.

Purpose of the document

The procedure for calculating wages begins with filling out the time sheet and ends with the issuance of money or transfer to the current account of employees.

Payroll plays an important role in this process. It is the final document, where the final amount is entered for the issuance of each employee. It is issued when issuing money through the cashier or by transferring to a current account.

The statement has a clearly structured form. It is compiled as a whole for the enterprise or for departments, if the staff is quite large.

Information is entered into it from the pay slips compiled for each employee.

Current standards and forms of statements

The following forms of statements are fixed in the legislation:

T-51 - calculated;
T-49 - settlement and payment;
T-53 - payment.

Estimated T-51

The payroll in the form No. T-51 refers to the primary accounting documentation.

This form is suitable for employees who receive wages to a current account.

The amount indicated with the name of the employee must be accurately transferred to the cash flow order drawn up for him.

When choosing a non-cash form of settlement with employees in an organization, filling out other forms of the payroll sheet is not required.

Payment T-53

The payroll form No. T-53 includes the amounts of payments to employees of the organization and the salary of employees.

The difference from form No. T-51 is that the number of actual working hours is not entered into it.

Settlement and payment T-49

The payroll in the form No. T-49 is a document according to which wages are calculated and paid to employees of the organization.

This form simplifies and reduces the workflow in accounting. It is a combination of the first two statements. It is used when paying salaries to employees in cash.

Advice: when settling with employees by bank transfer, use the statement in the form No. T-51.

For IP

Payrolls for individual entrepreneurs are similar to compiling them at enterprises.

When issuing money to your employees from the cash desk, a settlement and settlement and payroll must be formed. This is the main document for payroll. They should indicate the amounts accrued for the reporting period and deductions for violations.

In the column for payment, the amount will be received by subtracting from the accrual of offenses.

Compilation cases

From the name it follows that the statement is compiled when paying wages.

It includes all accruals and deductions that the employee had for the last reporting period (month).

The statement is a mandatory document for financial statements.

When issuing money through the cash register, each employee puts down his signature on receipt. Confirmation of the fact of payment on time.

Sheets of issuance and payroll in the workflow

Formatting and filling

The payroll form allows you to include several employees in the list, so you do not need to issue an expense and cash warrant for each.

The disadvantages include the openness of the salary of each employee to others.

After registration, the statement is checked by the head. Having affixed the signature, the director hands over the document to the cashier. Only after that you can start issuing money.

Each employee puts his signature on the line opposite his last name.

In the absence of an employee at the workplace and the non-payment of his salary, the cashier deposits the total unpaid amount.

If it is customary for an organization to apply form No. T-49, then other forms are not compiled.

For non-cash settlements with employees, only form No. T-51 is drawn up.

The payroll sheet is compiled by an accountant in 1 copy.

Grounds for filling- time sheet, staff list, leave applications, employee personal cards, etc.

Filled on both sides

1 page - title page. The full name of the organization, the date of compilation, the period for which the document was drawn up, and the total amount to be issued are indicated.
2 page - a table with a list of employees (position, personnel number), next to each name is the salary and the total amount of the document to be issued.

After drawing up by the accountant, the document is submitted to the head for assurance. Only after all signatures, the cashier has the right to start issuing salaries.

Numbering

With a large number of employees, the document will be printed on several pages.

Each is assigned a number. Sheets are bound into one document. The number of sheets is indicated in the corresponding column.

Responsible persons

When compiling the payroll statement, the responsible persons are the head of the organization and the chief accountant.

If the surcharge is not paid or a larger amount is paid, an administrative penalty will be imposed on the chief accountant. Without the signature of an official, the statement is considered legally invalid.

Responsibility of the cashier: acceptance, storage, issuance and delivery of funds according to the payroll. In the absence of a cashier, labor functions are assigned to an accountant.

Who is signing?

The right to sign the payroll is imposed on the compiler of the payroll (chief accountant) and the inspector (manager).

In the absence of the chief accountant on the day the salary is paid, another accountant is appointed by order to draw up and sign the statement.

In the absence of the head, his deputy or other official authorized to sign shall sign.

Can corrections be made?

Corrections are allowed.

The following rules must be observed:

incorrect information is crossed out with one line;
the correct variant is written above;
signatures of responsible persons are affixed for assurance;
the date the corrections were made.

Forms

You can download free forms of statements on our website:

Dates of issuance

The term for the issuance of wages according to the payroll is limited to a period of 3 days from the date of filling out the form.

If the employee does not receive funds within 3 days from the date of registration of the statement:

an employee with a statement applies to the cashier so that he is given a salary;
expects the next issue of funds at the enterprise (advance payment or salary);
receipt of funds on the day of deposited payments, if any.

Storage and accounting

Stored in accounting. Stapled into the archive along with other cash documents.

Shelf life

According to the Federal Law "On Accounting", the document refers to primary documentation and is stored for 5 years.

Actions in case of loss

According to the Letter of the Ministry of Labor of November 27, 2001 No. 8389-YuL, the employer is responsible for keeping the payroll.

In case of loss, it is necessary to issue an order to create a commission to investigate the incident. It includes employees of the accounting department, the personnel department, etc. The Commission shall request explanatory notes from all parties who were responsible for storage. After an investigation, an act is drawn up. It indicates the reasons that led to the loss of the statement and recommendations for measures to restore it.

Any business transaction in the activities of the institution must be documented. Paying staff is no exception. So, all amounts issued or transferred to employees must be properly documented.

It was to reflect the operations of this category that legislators approved a special document - a payroll statement. Immediately, we note that the form has three different forms. Each of the forms will have to be completed in a specific situation.

When and what form to fill out

So, officials have provided three options for payrolls, which are approved. However, the company has the right to use its own individual form in its work. For example, by finalizing the unified formats: by excluding or adding columns and fields.

If the organization uses an individually developed form in its work, then it must be approved. For example, as an appendix to the accounting policy or a separate local order of the director.

Each of the unified statement formats is filled in a specific situation:

Payment. Form T-53. We fill in in cash with the staff. That is, when wages are paid in cash from the cash desk of the institution. Form T-53 contains information only about the amounts to be issued. There is no information about the accruals made for the billing period in the payment document.
Estimated. Form T-51. The documentation provides information on the accruals made in the billing period (salary, incentives, compensation, bonuses). The format also provides for the registration of information about the deductions made for the month. For example, alimony, writ of execution and taxes. But there is no data on payments in the form. Such a document is used only for non-cash payments, when the salary is transferred to a bank card.
Settlement and payment. Form T-49. The format combines two documents at once: settlement and payment. It reflects information on accruals with deductions made, as well as on the amounts due for issuance. Such a document should be used if the salary money is paid in cash.

Let's repeat. For non-cash payments, fill out T-51. And for cash settlements with personnel, make T-53 and T-49, depending on the situation. Which document will be used in the work of your particular organization - must be fixed in the accounting policy. Next, you can download the payroll form.

Actual forms

Download payroll 2020 T-49

Download free payroll form T-51

Download free payroll form for the issuance of salaries T-53

General application rules

Distinctive features of filling and use are provided for forms T-49 and T-53. This is due to the fact that officials and controllers pay special attention to the correct conduct of cash transactions. Which are the operations for the issuance of wages from the cash register.

So, keep the following in mind:

Payout amounts are not limited. On the days of the issuance of wages, any amount can be stored at the cash desk of the institution, regardless of the approved limit of the cash balance. That is, the surplus does not need to be deposited into a bank account at the end of the working day.
The payroll has a limited validity period. The maximum period is set by the company's management and cannot be more than 5 days. In simple words, the validity period is the period for which the cashier is obliged to pay salaries to employees. If it is impossible to hand over the money within this period (the employee falls ill, is sent on a business trip), then they are returned to the bank. A special mark "deposited" is made in the document.
The fact of receipt must be confirmed. The employee, having received money at the cash desk, must recalculate the pay and put his signature in the appropriate column of the statement. It is the signature that confirms the receipt of money. Therefore, the cashier should be careful about filling out the payroll. If the employee does not sign in receiving an advance or salary, then the cashier will be in trouble.
The issuance of money from the cash desk is made out by one account cash warrant. That is, it is not necessary to form cash settlements for each employee. The invoice indicates the total amount of payments. Extradition is carried out on the basis of T-53 or T-49 data. Undisbursed money is returned to the cashier with the mark “deposited wages”.
Unreceived or deposited wages can be issued to an employee only on the basis of his written application. Moreover, the issuance is made no later than the next day after the day of receipt of the application.

How to fill

The procedure for compiling the payroll is reflected in. Consider the filling algorithm using the T-53 as an example. We start with the title page. Record the following information one by one:

Name of company.
The name of the structural subdivision, department, workshop.
OKPO company.
The term for issuing money.
The total amount paid in words and figures.
The number and date of the document.
Settlement period.

Then the signatures (with decoding) of the director and chief accountant are affixed.

Let's move on to filling out the payroll table. In turn, we introduce employees who are due payments. We enter:

Line number in order.
Employee's payroll number.
Surname and initials of the recipient.
Amount in numbers.
Column for signature.
Deposit notes or other.

Now we fill in the final part of the second page of the payroll. We enter the amounts issued and deposited. Specify the number of pages. We enter the details of the expenditure cash warrant. We affix the signatures of the cashier and the responsible accountant.

Payroll documents are required to document the relevant expenses, so they are drawn up with the utmost care. What documents are required for payroll? Is it possible to use electronic documents for settlements with employees and which ones? We will answer these questions in the article.

Regulatory framework for primary documents

To reflect any business transaction in accounting, it is necessary to have a correctly executed primary document, as indicated by paragraph 1 of Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ. Further we read in paragraph 4 of Art. 9 of this law, that the forms of primary documents must be developed and approved by the organization. Thus, the use of unified forms of primary documents is optional, with the exception of some cases. A prerequisite is only the presence of certain details in the document. On the other hand, there is no ban on the use of unified forms of documents, so the head of the organization must independently determine which forms of primary documents should be used:

unified forms;
self-developed forms with the presence of mandatory details;
a combination of the first two options.

The decision taken must be fixed in the accounting policy and attached to it are the forms of primary documents used by the organization.

Rules for compiling primary documents

Let us further consider the primary documents on wages that must be used when accounting for settlements with employees. The article will provide unified forms. They can be processed in accordance with the needs of the accounting department of the enterprise, leaving in any case the mandatory details listed in paragraph 2 of Art. 9 of Law 402-FZ:

Title of the document;
date of preparation of the document;
the name of the economic entity that prepared the document;
the content of the fact of economic activity;
the value of natural or monetary measurement of the fact of economic activity, indicating the units of measurement;
the name of the position of the person who performed the operation and is responsible for its execution.

Primary documents on wages can be drawn up both on paper and in electronic form. In the second case, they must be signed with an electronic digital signature.

Timesheet and payroll

The salary is charged to the employee based on the amount of time worked by him. For its accounting, form No. T-12 "Time sheet and payroll calculation" or form No. T-13 "Time sheet" are used.

In the T-12 form, data on the actually worked and unworked time are entered on the basis of sick leave, certificates, statements, orders.

The title page indicates the name of the organization, the date of compilation and the number of the document, the reporting period and codes for designating hours worked and unworked in the accounting table.

Section 1 "Accounting for working hours" consists of 17 columns and is designed to reflect information on attendance and absence from work for one calendar month. It is filled in for each employee: his full name, personnel number, then by the days of the month in columns 4 and 6, the top line indicates the code indicating the attendance at work or the reason for the absence, the bottom line - the number of hours worked on that day, overtime hours are marked with a fraction. Columns 5 and 7 are intended to reflect the sum of the days of visits and the hours actually worked for every half month. In the columns of the missing dates of the month put down the sign "X".

According to the rules, you can fill in the cells of both all days of the month, and only days that are different from the usual working day (vacation, sick leave), leaving the cells of the usual working day empty.

Section 2 "Settlement with personnel for remuneration" consists of two pages. The third page of the timesheet is designed to reflect each type of payment per month for each employee.

The fourth page of the timesheet summarizes the information about the attendance at work for the organization as a whole for each day of the month. Download .

Form T-13 is only the title page and section 1 on the accounting of working hours of form T-12. Then it is assumed that the accountant keeps records of salaries in other registers.

Payroll

The following block of primary documents for accounting of wages:

payroll statement (form T-49);
payroll (form T-51);
payroll (form T-53).

IMPORTANT! It is necessary to reflect the amount of accrued wages only in unified forms.

As can be seen from the names, the T-49 form is a combination of the T-51 and T-53 forms, so the accountant draws up either one payroll, or a payroll and a payroll.

The payroll is used to calculate and pay wages in cash from the cash desk of the enterprise. It contains the number and date of compilation, the signatures of the manager and chief accountant, the total amount of payments to all employees, as well as the start and end dates for the issuance of wages from the cash desk - this period is equal to five working days.

The statement contains information about the personnel number, position, tariff rate and hours worked for each employee. The accountant enters into it all the accrued amounts for all types of payments, as well as all deductions for the period for which the funds are paid to the employee. It can be either an advance, or wages, or vacation pay, and so on.

At the end of the statement, information is entered on the paid and deposited (if any) amount, the signature of the responsible person and the number of the cash order for which the payment was made.

The rightmost column is filled in by the employees of the organization, where they put their signature in confirmation of the receipt of funds from the cash desk. Amounts not received within five days are deposited.

Payroll and payroll

If employees receive wages on bank cards, then only a payroll is compiled in the form T-51. What other documents are required in this case, we will consider below.

If the accountant conducts payroll in another register, you can only draw up a payroll.

The payroll in the T-51 form reflects only the calculations for each employee. you will find an example of filling.

At the beginning of the payroll, you must indicate the date of receipt of funds at the cash desk for issuing them to employees and the end date for issuing.

The payroll in the T-53 form reflects the amount of payments to each employee, their receipt for the specified amount, and also at the end of the sheet - the total amount paid and deposited, as well as the number of the cash order for the payment of wages, sample.

If an accountant uses a statement in the form T-53 in his work, he needs to draw up a register of issued statements in the form T-53a, where the serial number of the payroll and the amount paid on it are entered. The register is compiled for one calendar year. example of filling out the sheet.

Personal accounts of employees

For each employee of the organization, the accountant must maintain a personal account in the form T-54, which reflects the personal data of the employee: full name, TIN, SNILS, marital status. It also contains data on work at this enterprise: date of receipt, transfers, dismissals, changes in wages, vacations, and so on.

Every month, the accountant enters into the personal account data on the amount of time worked by the employee, on the amounts accrued to him for all types of payments, on all deductions from wages, data on sick leave.

The last columns contain information about the final amount payable for each month, as well as debt to the employer or vice versa, to the employee.

Pay slips

The legislation obliges the employer, along with wages, to issue pay slips to employees, where it is clearly stated what the amount received by the employee is made up of. The salary is received at least twice a month, however, it is more reasonable to issue a payslip once, when paying wages for the month, and not when paying wages for the first half of the current month, since in the second case the calculation indicated on the sheet may be incomplete and do not accurately reflect the origin of the amount paid.

The pay slip does not have a regulated form, so the organization must independently develop it, based, for example, on forms T-12 or T-51. Or create your own form, which should be fixed in the accounting policy. All parts of the salary must be indicated in the payslip: salary, bonus, allowances, bonuses, sick leave payments, and so on. It is necessary to indicate all deductions: personal income tax, alimony, fines, etc. The result should be the amount payable, which the employee receives in his hands along with the pay slip.

The pay slip, in agreement with the employee, can be issued both in paper form and in electronic form, by sending it to the employee's e-mail.

Payroll project

At the moment, the most common way to receive wages is to transfer it to an employee's bank card. This can happen both individually and on an ongoing basis and for all employees at the same time. There are two options for receiving money on a card: a transfer to each employee separately or a payroll project in a credit institution.

In order to receive wages on a bank card, an employee must write an application about this and attach to it the card details for transferring funds.

If the organization has entered into an agreement with a credit institution on a salary project, then the employee signs an application for issuing a card within the framework of this project or writes an application with the details of the card he already has.

If the employee does not want to receive wages on the card, he does not sign any applications and continues to receive money at the cash desk of the organization.

The method of receiving wages by employees on a bank card or at the cash desk of an organization must be specified in a collective, employment contract or in an additional agreement to it.

Settlement sheet: information note

A payroll statement is a convenient and indispensable component of the primary workflow used in accounting for financial transactions for the accrual and payment of funds for work performed. The document makes it possible to easily decipher an expense cash warrant with the primary possibility of using it over a time period identified as business days.

Document types

Depending on the mechanism used for making payments, a business entity has the right to choose the type of statement for keeping records of accruals and payments under the item “wages and material assistance”. There are three types of documents drawn up according to statistical forms:

T-53, which indicates only the amounts with a note about the fact of the event or about the registration of the deposit procedure;
T-49, with transcripts of information relating to the total amount of accrual, deduction from it, as well as a note on issuance;
T-51, which includes the data necessary to carry out the procedure for calculating the due payment.

The T-51 form is popular, since it is the most informative, allowing you to understand the procedure for conducting settlement operations that determine the final amount payable. But the T-49 is versatile, since when using this form, there is no need for additional registration of the T-53 form to the T-51.

Statement form T-51

The nuances of accruing cash payments to employees

The procedure for accruing funds related to the category of remuneration requires a responsible attitude of an accountant specializing in this area to making calculations and filling out documentation. Each figure in it must be justified by the current regulatory legal acts adopted at the government level or by the head of the business entity. The mistakes made will have to be corrected only after the payment of penalties, since incorrectly performed calculations entail the irrelevance of mandatory payments to the authorized bodies.

Read also: Sample order on the distribution of responsibilities for labor protection

Primary documentation taken into account in the calculations

The issuance of funds related to the expense item of a business entity, accrued for wages to employees, can be carried out by a responsible officer according to the payroll. When compiling it, data from the settlement documentation are taken into account. Several documents have been merged to simplify the financial procedure.

Statement form T-53

The payroll form is filled out on the basis of the primary documentation:

time sheet;
administrative documents regulating the applied type of remuneration and the procedure for calculating the parameter;
orders determining the procedure for assigning additional material incentives, as well as deductions from wages.

Payroll: filling out and approving the document

The form of the document is officially approved by the Decree of the State Statistics Committee. It has been successfully used by business entities since 2014.

The payroll T-51 is filled out and signed by the accountant of the organization, appointed responsible for the execution of the document by order of the chief accountant or head of the enterprise.

The document does not require approval by the director, since it is not the basis for conducting financial transactions related to the issuance of funds. It is compiled in a single copy and is subject to safekeeping for five years.

The statement displays financial data relating to cash payments for work performed by employees of the company. The document consists of several pages. The title page should contain information identifying the business entity, as well as the date of settlement transactions and the period for which the calculations were made. For clarity, it is recommended to indicate the total amount of funding under the item "compensation".

Statement form T-49

The payroll, the sample filling of which will help competently draw up documentation, may consist of several numbered sheets on which an information table is placed. The situation is typical for business entities, in whose staff a lot of employees are provided for the implementation of an entrepreneurial idea. The total number of pages should be reflected in a special column of the statement.

What is included in the table

All information about the income of citizens and the expenses of the enterprise to provide the wage fund is considered in the table of the document. A sample of filling out the T-51 payroll will help the accountant fill it out, taking into account all the nuances of the regulated sections.

The table should reflect information that identifies the employee, as well as the state and characteristics of his working status and financial condition. The regulated sections should also indicate:

personnel number tracked by personal card;
job title;
the amount of salary or tariff rate;
the number of days of work during regulated working hours, on holidays and weekends;
all types of accruals, specified separately and in a summarized form;
the value of the benefits provided;
deductions, taking into account mandatory contributions to authorized bodies, as well as alimony and payments imputed by a court decision;
debt obligations of the enterprise to the employee and the employee to the enterprise;
amount to be paid.

Form T-51 is designed to calculate and pay salaries to employees. Instead, you can also draw up a payroll in the form of T-49 - these forms are interchangeable.

Filling out the T-51 form

Title page. Specify the name of the organization or individual entrepreneur; if the salary is calculated for a specific structural unit, then indicate its name.

Column "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.

Below is the number of the document (report from the beginning of the year) and the date of its compilation. It also indicates the reporting period for which wages are calculated (usually a month).

Table. Column 2-5. We write the full name, personnel number of the employee (data from the personal card), as well as his position and tariff rate, salary.

Column 6 and 7. It is indicated how many days (hours) the employee worked in the reporting period (see the information in the time sheet). Regular working days and separately worked weekends and holidays are included separately (there is an increased rate for them).

Column 8-11. We write all the accruals made to the employee for the reporting month. This is, first of all, wages, the amount of which is the sum of the established tariff rate and the number of days worked. Then it can be a bonus, hospital payments and other income in the form of material and social benefits (a separate column for each type of accrual).

Column 12. The total amount of the employee's earnings is displayed (add the sums of columns from 8 to 11).

Column 13. We enter the amount of personal income tax (income tax 13%), calculated from the salary of the employee.

Column 14. Other amounts deducted from the salary (not personal income tax) are indicated: previously paid advance payment, deductions on writ of execution (for example, alimony), debt on accountable amounts, etc.

Column 15. The total amount of all deductions.

Column 16. If the organization has a debt to the employee, then indicate it in this column. This may be, for example, some unpaid amounts for previous months.

Column 17. The amount owed by the employee to the organization.

Column 18. The amount of money that the employee will receive after all deductions.

At the bottom of the form, the compiler signs and indicates his position.