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Payroll (Unified form No. T-51)

Excerpt from the 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”:

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.

Salary payslip, sample in the article. What is a payslip used for? The main types of statements and the nature of their preparation. Information from the payroll goes to the payroll, and according to it, wages are calculated.

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Payroll slip: what is it used for?

The payroll is used to calculate wages for the organization's employees (including advance payments - wages for the first half of the month).

An organization can use both an independently developed payroll form and form No. T-51, approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. Let us describe some of the features of compiling a payroll using the example of form No. T-51.

Features of salary documentation

The issuance of wages in an institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or by bank transfer.

A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a salary slip; you can download the form for free below.

The accrual and payment of wages is reflected in the corresponding accounting records, and the document that serves as the basis for such entries is the salary slip (SW). It is compiled by an accountant according to legally approved forms:

• payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
• settlement (unified form T-53) - illustrates the calculation of monthly remuneration for each employee.

A salary payment form (you can download the form in our article) must be drawn up monthly for each salary paid at the institution in accordance with the rules and regulations of current legislation.

The document itself consists of a title page, a content (tabular) part and a section including information about the deposited salary.

The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions made. The payment and settlement system accumulates the data contained in the settlement and payment documents. We offer a salary slip form to download for free.

Types of statements for calculation and payment of salaries

Each enterprise or individual entrepreneur can independently choose a document that will become the main one in the matter of monetary relations with the employee. To give an employee money, you first need to make an accrual on paper. Some employers prefer to prepare a separate statement for each employee in order to maintain trade secrets about the monetary remuneration of each employee. This is necessary to avoid disagreements within the team.

But preparing an individual payroll statement is labor-intensive and costly, because in order to report to the inspection authorities, each document must be attached to the report not in electronic form, but in paper form. Just imagine how much money you will have to spend just to pay salaries for each employee. It is also worth taking into account vacation pay, advances and sick leave.

To give an employee money, you first need to make an accrual on paper.

Therefore, general wage statements were adopted. The only difference is in the form the company uses:

1. Payroll sheet for all employees.
2. Statement for issuing wages for all employees.
3. A unified form where payments are made and money is issued at the same time.

Which form to choose is up to you.

Pay slip, form

When calculating salaries in institutions, the unified form T-54 is also used; it is mandatory for use and is enshrined in Resolution of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for the billing period (year or period of work). Employee personal card - salary form for each employee is available for download.

How is the payment of wages according to the statement?

The payroll is something like a form indicating the names of several employees. The procedure for issuing funds usually occurs as follows:

• The original statement is brought to the manager. He familiarizes himself with it and, if there are no comments, signs.
• An employee enters the settlement department and signs to receive funds in the amount indicated on the form.
• After this, the cashier can give him his wages.

If for some reason an employee cannot come to collect his wages, the cashier sets aside the amount indicated in the statement until he appears. This form of payment of wages is inconvenient for several reasons:

1. Human factor. We need constant monitoring and personal presence of each employee. The situation becomes more complicated if there are many such employees in the organization.
2. Awareness of accruals for all employees. In the case of non-cash payments, only the person responsible for the payments knows about the amount of the salary, but in the case of handing out money in person, each employee will see the amounts of other employees and compare them with their own. In some cases, this has a negative effect, not only psychologically, but also physically demoralizing the employee himself.

Payroll - form T-51

The payroll is intended for calculating wages and reflecting the accrual of wages to employees. Unlike other forms, a payslip cannot be used to pay wages. In this connection, this form does not have a column for affixing employee signatures.

Payslips are convenient for organizations and entrepreneurs who pay wages non-cash by transferring them to employees' salary cards. In this case, since cash is not paid to employees, there is no need to record the payment of wages.

You can download the T-51 form above, and you can familiarize yourself with a sample of filling it out in a special article at the link provided.

The title page of the payroll slip contains the following details:

• name and OKPO code of the company;
• debit account;
• validity period of the document;
• the total amount intended for payment under this statement;
• signatures of the head of the enterprise and the chief accountant with the date of signature;
• name of the document, its number and date;
• duration of the billing period.

The salary slip (a sample of which we are considering) can be drawn up on several pages, and their total number must be indicated in the corresponding line. These pages, which follow the title page, contain a table that shows:

• serial number of the record;
• employee’s personnel number and full name;
• amount, and in the next column the employee puts a mark of receipt (his personal signature) or, if the money was not received, the cashier puts down “deposited”.

The “Note” column usually indicates the number of the identification document that is presented by the recipient of the money. This is practiced if there is a very large staff and the cashier does not know everyone by sight.

At the very bottom of the document, the cashier indicates how much money was paid and how much was deposited. The signature of the person responsible for issuing money (usually the cashier) is affixed, and the number and date of the cash receipt order are affixed. The accountant who checked the statement handed over by the cashier along with the cash reports puts his signature and indicates the date of the check.

Conducted by whom

The responsibility for filling out this paper in the vast majority of cases falls on the payroll accountant. If there is only one accountant in the company, then it will be him. He must assign a serial number to each statement that is formed. It is more convenient to do this from the beginning of the year or reporting period, creating new ones every calendar month.

What documents are created based on it?

Information from the payroll goes to the payroll, and according to it, wages are calculated. Only the last column T-51 takes part in this process. In order to create it, you need a time sheet. All these documents are prepared for each employee separately.

Frequency of filling

In most cases, employees are paid twice a month. Such conditions are specified in the Labor Code of the Russian Federation; for violating it, the company risks incurring administrative liability. Moreover, the first payment is considered an advance payment (usually a percentage of the salary), and the second payment is considered the main payment (the remaining part of the amount). Thus, a simple payslip will be issued for the advance (it indicates the amount that was paid in the first half of the month).

Form T-51 serves to illustrate and document the main part of the payment of wages to employees of the institution.

The column “Retained and credited” in the tabular part of the document must also take into account the advance part - data from the first paper.

Responsibility for violation of the procedure for maintaining and preserving frames of documents

In the absence of mandatory personnel documents approved by the organization, the inspecting labor inspector may bring the organization to administrative liability.
Thus, in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation, violation of labor and labor protection legislation entails the imposition of an administrative fine:

• for officials - in the amount of 1,000 to 5,000 rubles,
• for legal entities – from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days.

Violation of labor and labor protection legislation by an official who has previously been subjected to administrative punishment for a similar administrative offense entails disqualification for a period of one to three years.

In accordance with Article 13.20 of the Code of Administrative Offenses of the Russian Federation, for violation of the rules of storage, acquisition, accounting or use of archival documents (such documents include: work books, personal cards of employees, orders for personnel, etc.) entails:

• warning or imposition of an administrative fine on citizens in the amount of 100 to 300 rubles,
• for officials - from 300 to 500 rubles.

In accordance with Article 90 of the Labor Code of the Russian Federation, persons guilty of violating the rules governing the receipt, processing and protection of employee personal data are subject to disciplinary and financial liability in the manner established by the Labor Code and other federal laws, and are also subject to civil penalties , administrative and criminal liability in the manner established by federal laws.

The same provision applies to employees responsible for maintaining, storing, recording and issuing work books.

In accordance with Article 137 of the Criminal Code of the Russian Federation, illegal collection or dissemination of information about the private life of a person, constituting his personal or family secret, without his consent, or dissemination of this information:

• in public speaking
• publicly displayed work,
• in mass media,

are punished:

• a fine of up to 200,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of up to 18 months,
• or compulsory work for up to 360 hours,
• or correctional labor for up to 1 year,
• or forced labor for a period of up to 2 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years,
• or arrest for up to 4 months,
• or imprisonment for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

In this case, the same acts committed by a person using his official position are punishable:

• a fine in the amount of 100,000 to 300,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of 1 to 2 years,
• or deprivation of the right to hold certain positions or engage in certain activities for a period of 2 to 5 years,
• or forced labor for a period of up to 4 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 5 years,
• or arrest for up to 6 months,
• or imprisonment for a term of up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to 5 years.

The timeliness, completeness and correctness of maintaining personnel documentation, as well as compliance with labor legislation and other regulatory legal acts containing labor law norms, are controlled by the State Archive and the Labor Inspectorate, which conduct periodic scheduled and unscheduled inspections.

Complaints from employees can be considered by the Prosecutor's Office together with the Labor Inspectorate.

Actions in case of loss

According to the Letter of the Ministry of Labor dated November 27, 2001 No. 8389-YuL, responsibility for storing the salary slip rests with the employer.

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

The best option to solve the problem is to restore the document. To do this, the payslip is reprinted. All signatures are affixed, including employees.

If it is impossible to fill in the lines due to the dismissal of some employees, you should leave them blank or indicate “could not be restored.”

The duplicate statement must be marked “Duplicate”.

Thus, the salary slip is an integral document when calculating wages to employees. Depending on the method of issuing money, the document is divided into forms No. T-51, No. T-53, No. T49.

An accountant fills out the document. The chief accountant and head of the enterprise signs and is responsible for incomplete payment of wages to employees or payment in excess of what is necessary.

If mistakes are made, corrections are allowed. The statement is kept in the accounting department for 5 years.

1. title, which also indicates the basic data of the individual entrepreneur, the billing period, the validity period of the statement, the signatures of the responsible persons and the entrepreneur;
2. tables with charges, deductions and final amounts of payments.

The main advantage of the payroll statement is that it simplifies the process of accounting for individual entrepreneurs. This is due to the fact that it allows filling out only one sample form for payment of wages.

But there are some features of using the T-49 form:

• it cannot be applied in cases where funds are transferred to employees' bank accounts;
• when the payroll statement is filled out, an expense and cash order is immediately generated in the KO-2 form;
• the settlement and payment form cannot be used when an individual entrepreneur uses cash and non-cash payments at the same time.

Confirmation of payments implied by the payroll statement must be endorsed by the signature of the cashier who made the direct payment. Unpaid amounts are also indicated as “deposited”. A fully completed payroll slip is sent back to the accounting department for safekeeping for 5 years.

Today, the T-49 form is very practical, but in a period of almost complete non-cash payments, it is used infrequently. But in the case where an individual entrepreneur has a staff with a small number of employees, this sample document may be the most convenient for paying salaries.

Let's sum it up

To simplify the work of an enterprise or individual entrepreneur, special payroll forms were approved. For state enterprises - one form, for commercial organizations, individual entrepreneurs or legal entities - other types of forms.

What to choose as a basis, each employer decides for himself. The unified form T-49 for private owners, 0504401 for public sector employees, is popular. But such documents can be used if wages are paid in cash through the organization’s cash desk. If the employer switches to issuing money to employees via plastic cards, then there is no need to issue a unified form. Here you only need a payslip, which only the accountant signs. The employee's signature is not required anywhere.

If you issue salaries to employees on a bank card, then you do not need to fill out the T-49 statement.

Payrolls are very important in the work of an entrepreneur; their preparation must be taken seriously. If the enterprise has the concept of a trade secret, then it is more convenient to maintain individual statements for each employee.

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Form T-51 serves to illustrate and document the main part of the payment of wages to employees of the institution. The column “Retained and credited” in the tabular part of the document must also take into account the advance part - data from the first paper. Approved by This document was approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. A mention of this fact must be present on the form, in the upper right part. Form It is most convenient to fill out the document fields electronically, in the 1C program. It is imperative to convert the statement into paper version at least once a month. But it is also acceptable to keep it entirely in paper form.

When is the unified form No. t-51 used?

On the back of the statement there is a table where you can see eighteen columns; the number of lines directly depends on the number of employees. Under each column of the statement, the total figure for all accruals is summed up. All amounts of accruals and deductions must be indicated in the T-51 statement in rubles and kopecks.

Attention

It is worth noting that the payroll must be certified by the signature of the person compiling it, and it must also be stored in the archives of the enterprise for five years. At those enterprises where an automated accounting system is used, the composition and location of details are necessarily determined in accordance with the information processing system chosen by the enterprise. The computer version of the statement must contain items and details of the T-51 form that was installed.

400 bad request

The calculation is carried out for the calendar month (from the 1st to the 31st day of the month), the reporting period is also indicated on the first sheet of the payroll. The title page indicates the name of the company that carries out the calculation and payroll. The period for which the calculation is carried out is marked here - the completed month.

Payslips are usually numbered in order from the beginning of the year. There are 18 columns in the table of form T-51. It is important to fill out columns 6 and 7 correctly - data on time worked (number of working days, holidays and weekends worked). These columns of the payroll sheet are filled out on the basis of the time sheet.

Columns 8-12 reflect all accruals, columns 13-15 - all deductions from wages (based on writs of execution, alimony, amounts of damage).

Pay slip: form + sample filling

In columns 13-15, deductions are calculated: 13 – the amount of personal income tax to be withheld is calculated; 14 – other deductions are indicated (alimony, contributions to the trade union committee, penalties based on court decisions, the cost of uniforms, other deductions at the request of the employee); 15 – the total amount of deductions is calculated; 16 – the enterprise’s debt (accounts payable) to the employee is indicated (for example, for settlements with accountable persons, if an advance report is drawn up but not paid by the employer); 17 – the employee’s debt to the company is indicated (for example, to compensate for damage caused to the company); 18 – indicates the estimated amount to be issued in person. Methods of maintaining a document With a mechanized method of maintaining records, the payroll, the form of which the company has the right to develop independently, must contain all the required details.

Form t-51. payslip

The back of the statement is filled out in a tabular format indicating: the serial number of the entry; employee’s personnel number (when maintaining personnel records with the assignment of personnel numbers); Full name of the employee; positions, professions; tariff rate in rubles; information about the number of days (hours) worked and the presence of weekends and holidays; payroll amounts by type with summing up the total; amounts subject to deduction from wages with line-by-line summing up; the estimated amount of salary to be paid or the employee's debt to the company. Filling out the title The payslip has a title page and a table on the spread. If the company has a large contingent, several sheets must be filled out with mandatory numbering and a mark in a special column regarding their quantity.

Form t-51. payroll for calculating and calculating wages

In a well-organized financial accounting system of a company, not only the choice of a system for settlements with personnel, but also the flawless completion of primary documents for wage calculations, for example, such as the T-51 payroll, is of particular importance. Purpose of the document The best option for using this accounting register is a system for issuing wages using payment cards through bank terminals. In this case, the company does not prepare payroll statements, since wages are not paid through the company's cash desk.

Let's look at the features of the document and understand the intricacies of filling it out. Payroll - an accounting form reflecting the amount of earnings to be issued to each employee with a summary of accruals, deductions and payments as a whole for the payroll. The form is drawn up by an accountant.

Payroll T-51 - sample filling, form

It is used exclusively for accounting payments. How to fill out statement No. T-51? Form No. T-51 form is drawn up in one copy. Filling out must be carried out by an employee of the company's accounting department. There are several basic rules for filling out this document: The name of the organization is indicated at the top of the document.
The OKPO code is written. If calculations are carried out within a structural unit, regardless of the main organization, then the name of this unit is also written. The serial number of the statement is assigned from the beginning of the year. The date of preparation of the document is indicated. The reporting period for this statement is the month for which the organization’s employees will receive wages. Filling out the table for employees begins on the second sheet. The table contains data on all accruals and all amounts withheld.

Payroll form T-51: application features

• last name, first name and patronymic (the latter are abbreviated to initials);
• position held, profession or specialization in which the employee is engaged;
• salary or tariff rate;
• how many days or hours were worked during the specified period (weekends and weekdays are indicated separately);
• the amount accrued by the organization to this employee for the month (the column is divided into different types of fees, including a “general” column that summarizes the data);
• what amount was withheld and credited earlier (advance payment, income tax, etc.);
• the employee’s debts to the organization or, conversely, the exact amount;
• how much money is supposed to be paid to the employee according to this statement.

Signed by: The printed document must indicate the position, signature and transcript of the signature of the official who compiled the document.
In cases where employees receive their salary on a plastic bank card, you can limit yourself to statement No. T-51 and not draw up any more documents - neither settlement, nor settlement and payment. Statement No. T-51 is not used in cases where a payroll statement No. T-49, which has a more universal scope of application, has been compiled. There are three accounting documents with partially overlapping functions.
All of them were approved by government decree on January 5, 2004 (Resolution of the Government of the Russian Federation No. 1).

1. Form No. T-49 is a settlement and payment document covering a wide range of functions. If this form is used, no additional documents for calculations and payments are required.
2. Form No. T-51 - settlement document. If payments are made in cash, payment documentation is required.
3. Form No. T-53 - payroll.

The procedure for filling out column 16 in form t 51

Info

Payroll sheet T-51 form - download free excel. The standard form can be downloaded from the link above. Below we will consider the features and procedure for filling out this form. In order to simplify your work, we suggest downloading, for clarity, a sample of filling out the T-51 payroll sheet in numbers; the sample can also be downloaded in Excel format from the link at the bottom of the article.

The accountant must calculate and pay wages to staff no later than the 10th day of the next month; this is required by the Labor Code of the Russian Federation. In order for an accountant to make the necessary calculations, he must be provided with time sheets. The time sheet is filled out within a month by the persons responsible for its maintenance, after which, at the end of the month, the signed time sheet is transferred to the accounting department.

Based on this accounting document, Form T-51 of the payroll is filled out.

Payroll calculation at an enterprise is carried out using a payslip. For these purposes, the unified form T-51 is used. This form will allow you to reflect all the employee’s accruals and deductions and display the total amount of wages to be paid to employees in person.

At the end of the article you can download the T-51 form, as well as its completed sample, which can be used as an example.

Knowing what the employee’s salary is, what bonuses, allowances and other payments he is entitled to, what standard deductions apply to him and what deductions are made, you can easily fill out Form T-51, displaying the total amount to be paid.

Salaries are paid on the basis of payroll T-53 (download a sample of filling out a payroll).

The organization also has the right to use a payroll statement drawn up in the T-49 form. This statement includes two operations - accrual and payment of wages.

Let's return to the T-51 pay sheet, how to fill it out?

The form consists of two sheets: a title sheet and a main sheet, containing a table for reflecting data about employees and their accruals.

On the title page you must indicate the name of the organization and department if the salary calculation is made in relation to the personnel of a specific structural unit or department.

The payroll form is assigned a unique number (usually sequential from the beginning of the year) and the date of completion is indicated. It is also necessary to indicate for what time period the salary is calculated (usually a calendar month).

The second and third sheets of the statement contain a table reflecting all the necessary data for the calculation. The table has 18 columns, the number of which can be increased if necessary.

The data for filling out the payroll form is taken from the employee’s personal card, as well as the working time sheet.

For each employee you need to fill out a separate row in the table. Columns 2-4 indicate information about the personnel number, full name and position of the employee.

In column 5 the tariff rate or salary of the employee is entered.

Gr.6-7 are filled out on the basis of the report card, which reflects all employee appearances and absences at the workplace. In column 6 the total number of days or hours worked for the billing period is entered, in column 7 - the number of holidays and weekends worked. This division is made due to the fact that payment for the latter is made in a larger amount.

All accruals are reflected in columns 8-12 of form T-51. Depending on the applied remuneration system, various types of allowances, bonuses, additional payments, etc. may be indicated here. All social and material payments are also included here. In gr. 12 displays the total amount of accruals.

Columns 12-15 are devoted to retention. Deductions may include income tax, damages, etc. Depending on the number of different types of deductions, the number of columns can be increased. Column 15 displays the total amount of deductions from the employee.

In column 16, data is entered on the debt owed by the organization as of the date of registration of the payroll statement. Debt may arise, for example, if the employee was not paid the salary for the previous month or was not paid in full.

In column 17, information about the debt owed to the employee is entered.

Column 18 displays the total amount of wages that the employee should receive in hand. It is calculated as follows: gr.5 + gr.12 – gr.15 + gr.16 - gr.17. The resulting value will be the salary that the organization must pay to the employee on the basis of the payroll.

Download the form and sample

Download a sample pay slip T-51 – link.

Payroll T-51: in what case is it used, sample filling

When a business entity uses hired labor in its activities, attracted under labor contracts, it must accrue and pay its employees, according to established rules, wages for their work. To calculate the remuneration and register it, the payroll sheet T-51 can be used. In the current business conditions, it is one of the main forms for calculating wages.

Who compiles the statement and its applicability

The responsibility for calculating wages rests with the accountant of the payroll department. If it is missing, then any other accountant, economist, director, etc. can calculate remuneration.

It is these specialists who, when calculating remuneration, draw up the primary documents for calculating salaries, including the payroll. The company has the right to use a form approved by the statistical authorities, or on its basis to build its own, taking into account the specifics of its activities.

The payslip can be drawn up manually on forms purchased from a printing house, which is typical for small businesses. However, it is more efficient to prepare it in accounting programs, where filling is done programmatically with calculations carried out automatically.

The use of form T-51 also presupposes the use of form T-53. The second document is the registration of payment of remuneration to the company's employees. This principle of calculating and paying salaries is typical for enterprises that are not small businesses, in which accounting is kept in full.

Attention! For organizations that are considered small enterprises, it is more effective to use a form such as a payroll in Form 49. The execution of a single document becomes possible due to the small number of employees in order to simplify and optimize accounting.

The payroll is the main source of information for calculating personal income tax and insurance premiums for compulsory types of insurance, as well as for filling out all necessary tax reports.

Payslips are stitched together from month to month with documents attached to them, which include calculations of vacation pay, disability benefits, etc.

Frequency of compilation

The payslip allows you to determine the amount of earnings an employee will receive for the past month.

At the same time, according to recent changes in legislation and letters from supervisory authorities, the organization is obliged to pay an advance not in a fixed amount, but to calculate it based on the number of days worked during this period and the accruals taken into account.

In this regard, it is advisable to determine the advance amount also using a payslip. Further, after the end of the month, the calculation is made using a new document, taking into account the total number of days worked and all necessary accruals. The amount of the salary advance issued is indicated in a separate column in the “Withheld and credited” block.

What documents are drawn up on its basis?

Based on the data contained in the payslip:

• Payroll T-53, contains the names of employees and the amount of salary to be paid;
• Journal in form T-53a - intended for end-to-end registration of all T-53 statements issued by the company;
• Personal account, T-54 or T-54a format - after salary calculation, information about accrual and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
• Expense cash order - issued to a specific employee when his salary is paid;
• A register for salary transfers is compiled if salaries are transferred to employees’ cards or accounts. Usually contains the card or account number and the amount to be credited.
• Payment order - issued when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire amount issued if the payment is made according to the register.

Download the pay slip form T-51 for 2018

Payroll T-51 download word form.

Download the payroll form T-51 in Excel format for 2018.

Payroll T-51 download the form on one sheet in Excel.

Sample of filling out a payslip according to form T-51

Front part

You must begin entering data on the form from the title page. The name of the company is recorded there, as well as the code assigned to it according to the OKPO directory. The statement can be compiled for a specific department. In this case, its name must be written in the column that follows. If the form is issued for all employees of the company, then a dash must be indicated in this column.

Next to the name of the document, its number in order, the date when the form was filled out, and the period of the reporting period for which the calculation was made are written down.

Back part

The main table is located on the back of the form. It is necessary to enter information about the calculation of wages and deductions from it. This side must be filled out line by line, with only one line assigned to one employee.

Column 1 includes continuous numbering of lines throughout the document.

IN columns 2-4 You need to record personal information for each employee. This data is usually transferred from their personal cards. So, in column 2 the assigned personnel number is rewritten, in column 3 - the last name and initials, in column 4 the position in which he works is entered.

IN column 5 The employee’s salary or his hourly rate is entered.

Columns 6 And 7 are intended to indicate the number of days worked during the reporting period. The information must be transferred here from the working time sheet.

In this case, the number of working days worked is entered in column 6, and the number of weekends and holidays when the employee performs work duties is entered in column 7. It is necessary to carry out such a division, because according to the law, weekends or holidays must be paid at double the rate.

Columns 8-12 together form the “Accrued” block. At the same time, columns 8 to 11 indicate various types of accruals for the specified period (basic salary, bonuses, vacation pay, dismissal pay, sick leave and others). And in column 12 it is necessary to summarize all accruals.

Attention! If you need to indicate a larger number of deductions (for example, alimony, compensation for material damage, etc.), then the number of columns can be increased. Column 15 is the total amount of deductions from the employee.

If on the date of calculation of wages for the new period the employee or company has a debt, then columns 16 and 17 should be used to indicate its amount. The total amount of salary to be paid out is recorded in column 18.

This completes filling out the form. The employee who was involved in its preparation signs the document, indicating the position and decoding.

Payment terms according to the document

Form T-51 is not directly involved in issuing wages - its functions are only to determine it. However, on the basis of this document, pay slips can be drawn up, according to which employees will be paid.

Every company should have a wage policy. In addition, the order must establish certain dates on which payment must be made. The law states that this must happen at least twice a month. The period between days of issue should not exceed 14 days.

It is not prohibited to make payments more often (for example, once every 10 days or every week).

In addition, the date on which the wage advance is paid should not be later than the 30th day of the month, and the remaining part of the salary - before the 15th day of the month following the settlement month.

Important! If the salary is issued in cash from the cash register, then the payment period cannot be more than 5 days, including the day the funds are received from the account to the cash desk.

Accounting entries

Based on the data contained in the payslip, the following accounting entries are made. For basic salary, bonus, sick leave and vacation pay, they look like this:

Payroll T-51

Payroll form T-51 is used to calculate wages for employees of an organization. This form is used by accountants not only when calculating wages to employees who receive salaries in cash at the cash desk, but also when paying by non-cash funds to cards. The accountant prepares the pay slip in one copy; in the article we suggest downloading the form and a sample of filling out the T-51 form.

After completing T-51, the total amounts payable are transferred to payroll T-53. If an organization uses form T-49 for calculations, then statements T-51 and T-53 are not needed, since this document combines settlement and payment functions.

To fill it out, the accountant uses indicators of actual time worked, which are taken from the time sheet filled out by the heads of departments, as well as other documents confirming production. From the working time sheet, the accountant can establish the periods of performance of labor functions by employees during the month, as well as periods of sick leave, vacations, business trips, and absenteeism. Based on these data, wages are calculated in the payroll for each employee.

Sample filling T-51

The payroll form must be completed on both sides. On the front side of the T-51 form, you should fill out general information about the employer and the department for whose employees the settlement process is being carried out.

The statements are numbered in order from the beginning of the year; the date of compilation is always indicated next to the number. By law, salaries must be paid in two amounts, and there must be no more than 15 calendar days between payments.

The total total amount calculated in the T-51 pay slip is indicated at the top of the form. It is this amount that should be paid to employees based on the payroll (if the payment is made through the cash register).

The calculation period for which wages are calculated is a calendar month.

In the table of form T-51, the following data should be filled in for each employee of the specified division:

• information about the employee, including personnel number (information can be obtained from the T-2 personal card);
• salary or tariff rate, according to the staffing table;
• time worked by the employee for the month, information is copied from the time sheet;
• the number of working days for an employee that fall on weekends and holidays; such work is paid twice as much as work on regular days;
• payment for days worked;
• accruals for business travel days;
• sick leave benefits;
• other income accrued to the employee for the billing period;
• column 12 summarizes the data on all accruals and displays the total accrued amount;
• deductions from wages, this can be income tax, alimony, according to advance reports, compensation for damage, other deductions according to writs of execution;
• in column 15 the total amount of deductions for the billing period is displayed, subject to deduction from the accrued amount of wages;
• the debt owed by the organization or employee, if any, from the previous period is also indicated; this debt will be taken into account when calculating the final amount of wages payable;
• the final salary amount to be paid to the employee is entered into gr. 18 table of payroll sheet T-51.

The completed sample payslip is certified by the signature of the accountant who carried out the calculation of wages, then on the day established for the payment of wages, issuance is carried out on the basis of the payslip.

Form and sample design

Payroll form form T-51 - download.

Sample of filling out the payroll sheet T-51 - download.

Step-by-step detailed filling out the payroll sheet T-51 - form and sample form in word and excel

To register the payroll calculation process in organizations, the corresponding statement in form T-51 is filled out.

The procedure for its execution has a number of features that the specialist responsible for drawing up the document should know.

Based on the T-51 form, the T-53 payroll is filled out.

Why is the unified form T-51 filled out?

Form T-51 used to calculate the amount of wages and other funds, due to the employee as payment for his work.

The payslip displays information of the following nature:

• calculations, during which the employee’s salary was determined, as well as the amount of necessary deductions;
• exact salary amount, which an employed citizen should ultimately receive.

Payroll statement completed in the reporting month. On its basis, payments are made to employees for time worked.

Data on accruals are transferred to pay slips for cash payments or to the bank for non-cash payments, which are then recorded in the T-53a journal.

How is it different from the T-49?

There is another unified form of statement - T-49.

By area of ​​application the T-49 form is considered more universal, as it combines the ability not only to accrue and calculate wages, but also to pay them to employees.

Each company has the right to make its own choice regarding the specific use of the form.

In general terms, the unified form of the T-51 is practically no different from the form of the T-49. They have a similar filling order.

The main distinguishing characteristic of the form T-49 is that it is considered a settlement and payment type statement.

With the T-51 form the situation is a little different. This type of documentation used to calculate wages, therefore, is considered calculated.

To issue wages you should fill out one more statement - payroll. In this case, this is the T-53 form.

How to fill out when calculating salaries?

Payroll form T-51 consists of 2 sheets.

The first one is the title one. It displays information about the organization.

Among those The following characteristics should be highlighted:

• full name of the company;
• name of the structural unit;
• details - TIN, OKPO, OKUD;
• document's name;
• Date of completion;
• assigned serial number of the statement;
• scope of the billing period.

All fields in this part of the unified T-51 form must be filled out without fail. If any necessary information is missing or if erroneous data is provided, the document may be considered invalid.

The second sheet of the payslip contains a table for processing payroll.

It alternately displays information about each employee whose salary is calculated by this document.

Employee initials should be listed in alphabetical order.

The T-51 form table for salary calculation has 18 columns.

They contain information of this nature:

• The serial number of the employee.
• The worker's personnel number indicated on his personal card.
• Position held.
• A rate established in accordance with the working tariff or a fixed salary (depending on the remuneration system).
• The total number of hours or days worked (taking into account the information specified in the time sheet).
• Time worked during weekends or calendar holidays.
• Basic amount earned.
• Amount of bonus payments.
• Other charges.
• Other income accrued as social benefits.
• The total amount of the previous 4 columns of the payslip.
• The amount of taxes withheld in the current billing period.
• Deductions of another type - alimony, etc.
• The total amount of the previous 2 columns.
• Debt of the organization unpaid during previous billing periods.
• Employee's debt.
• The total amount of wages that must be paid to the employee.

If there is no data, for example, the employee has no debt to the employer, a dash is placed in paragraph 17 of the statement. This rule applies to all columns.

What date of compilation should I indicate?

Each employer must reflect in internal documentation information about the day wages are transferred to the employees’ account. For this purpose, it is advisable to use a collective agreement. The date of issue of the specified amount of money is different in each case.

The procedure for filling out form T-51 is specified in the Regulations of the State Statistics Committee. In accordance with established rules, as the date of preparation of the document It is necessary to indicate the day of payment of wages. Specifying erroneous values ​​is not acceptable.

Who signs?

An obligatory stage in the preparation of a payslip is the process of affixing signatures of responsible persons.

In this case, the role of such specialist is the specialist who was involved in filling out the documentation - accounting department employee.

After drawing up the unified form T-51, he leaves his signature on it.

It is important to consider - the manager does not sign the payroll sheet. This is due to the fact that the document is of a settlement and not a payment nature.

For its registration in large organizations, a specific employee is allocated.

Download the free form and sample filling in excel

Download the form form T-51 – excel.

Download the form T-51 – word.

Filling example payroll when issuing wages - excel.

This is what the completed sample looks like:

Shelf life

The payroll sheet is a primary type of documentation.

In accordance with the legislation of the Russian Federation, papers of this nature must be kept in the company archives for 5 years.

The rule is valid provided that an inspection is carried out during this period.

If the organization does not have documents that display the personal accounts of employees, the shelf life of the T-51 form is increased to 75 years.

conclusions

A unified pay slip form of this type is used if the salary is received on the employee’s bank card. The document displays the procedure for calculating the amount that should be transferred to the employee as payment for his work.

The paperwork is handled by an accountant, whose responsibilities include filling out the relevant internal documentation.

Payslip. Form T-51. Filling rules

Sample of filling out a payslip. Form T-51

View a sample salary slip in form T-51: page 1, page 2, page 3

Salary payroll form. Form T-51

View the salary slip form T-51: page 1, page 2, page 3

Unified forms and printed forms of documents for 2015-2018. (more than two hundred forms)

• Payment documents
• Cash documents
• Standard forms of contracts
• Documents for transportation of goods
• Documents for accounting of goods

• KKM and KKT documents
• Job Descriptions
• Business letters
• Materials accounting documents
• Blanks and forms of powers of attorney

The payroll form is unified and has the form T-51. Form T-51 is the primary settlement accounting document.
If necessary, to issue the amount indicated in the T-51 salary slip in cash, a payroll in form T-53.

If salaries are paid to employees in cash through the company's cash desk, use the form payroll statement in form T-49.
According to the law, each enterprise determines for itself what type of statement to use.

Rules for filling out a payslip in form T-51

The payroll form is filled out by an accounting employee in one copy using a time sheet (form T-13), staffing table, sick leave, vacation application and other documents necessary for calculating wages.

The T-51 payroll sheet consists of a title and tabular part.

• name of the organization, its OKPO code, structural unit, if payments occur in it;
• statement number and date of its preparation;
• the reporting period for which money is accrued;

The table indicates:

• serial number of the record, employee personnel number, if assigned;
• Full name of the employee, 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;
• debt of the organization to the employee or employee to the organization;
• final amounts to be paid;

Under the tabular part, the position and full name of the person filling out the statement, certified by his signature, are indicated.

Together with the payslip for the amount to be transferred, a expense cash order (form KO-2)

Program for retail stores, wholesale trade, online stores and the service industry.

• Trade and warehouse accounting
• Integration with fiscal registrars
• CRM, orders and transactions
• Printing primary documents
• Bank and cash desk, mutual settlements
• Integration with online stores
• Integration with delivery services
• Integration with IP telephony
• Email and SMS distribution
• KUDiR, tax return (USN)

The article was written based on materials from the sites: buhland.ru, buhproffi.ru, blandoc.ru, azbukaprav.com, www.business.ru.

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