Since 2013 (after the new Accounting Law 402-FZ came into force), organizations have the right to independently develop and approve the forms of primary documents used. To do this, it is necessary to comply with the requirements for mandatory details (clause 2 of Article 9 402-FZ) and approve the form used by local regulations.

But many companies still use document forms approved by Goskomstat in their practice. Or, based on them, they develop their own, supplementing them with the necessary rows, columns, and other details. This also applies to the primary accounting of employee payroll.

The forms used for calculating wages have been approved.

The procedure for using unified forms

For the calculation and payment of wages, Resolution No. 1 provides three forms of statements:

• T-49 - settlement and payment;
• T-51 - design;
• T-53 - payment.

If the organization has decided to use the T-49 form for calculating and paying wages, then there is no need to draw up documents using the T-51 and T-53 forms. This order is not entirely convenient. After all, the document contains information about accruals and payments to all employees, so when receiving money, any employee gets access to information about the amount of remuneration for all other employees.

In turn, if the T-51 “Payroll” form is used to calculate wages, then to pay wages through the enterprise’s cash desk it is necessary to issue a T-53 payroll. To process non-cash payments, documents are drawn up in accordance with the requirements of the bank in which the organization has opened a salary project for its employees.

Form T-51 (pay slip)

Today we will look at the procedure for preparing a payslip. As stated above, its form is established

Download the form: form T-51

The payroll is prepared in one copy by the accounting employee responsible for payroll. Calculation of amounts to be accrued is made on the basis of primary documents, which may include:

• employment contracts;
• time sheets;
• provisions on payroll and bonuses;
• orders for the calculation of bonuses and allowances;
• other documents established by the company’s internal document flow.

Filling out the title page

The payslip can be filled out by hand, or in printed form using software. It is compiled separately for each month and consists of a title page and a tabular part, which, in fact, reflects information about salaries. Our sample salary slip will help you understand all the stages of filling it out.

We start filling out with the title page. It must be written in:

• name of company;
• document number and date;
• the period for which the document is generated.

If the organization has a complex structure and the number of employees is very large, then you can fill out a separate payslip for each structural unit. In this case, it is necessary to fill in information about the department of the organization also on the title page.

Filling out information about employees

Information about accruals and deductions is reflected line by line for each employee. If the company has few employees, then the order of filling out is not so important. If the number is larger, it is convenient to form the list in alphabetical order.

For each employee we indicate:

• FULL NAME.;
• job title;
• Personnel Number.

Data on salary or tariff rate are indicated in accordance with the employment contract concluded with the employee. It is there that the basic conditions for remuneration are stipulated.

At the same stage, we reflect information about the time worked for the billing month. They are filled out based on the working time sheet.

We calculate accrued wages

Let's move on to the calculations. To do this, fill out the “Accrued” section. It calculates the amounts. It is advisable to reflect each type of accrual in a separate column. This will allow you to verify the correctness of the calculations and analyze the accruals.

In our case, all employees have a time-based bonus payment system. Everyone works a five-day work week. In November there are 21 working days on schedule. Two of the employees did not work the entire month, so they need to calculate their salary for the time worked.

All other accruals (bonuses, allowances) are indicated on the basis of the orders of the manager, other administrative documents, and employment contracts.

Reflecting deductions

The next step is to calculate the amounts withheld from the employee. Deductions may be mandatory: personal income tax, alimony, other penalties under writs of execution. They can also be made at the request of an employee: for example, payment of a loan. We reflect all of them in the “Retained and Credited” section. Don’t forget to also display the total amount.

We withdraw the amount to be paid and complete the registration

Filling out the tabular part of the payroll is completed by displaying the amount to be paid. If at the beginning of the month the organization had arrears in paying wages to the employee or vice versa, they also need to be taken into account when calculating.

After completing all calculations and checking the result, the person responsible for filling out registers his position and full name. and signs.

A payslip of form T-51 is drawn up if an employee’s salary is transferred to a payment card of one of the banks. It cannot be used to pay an employee (unlike settlement and payment). Filling out payment and settlement forms is optional.

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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.

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.

If the work is carried out in 1C and any adjustment of the date is required (it needs to be created with a date other than the current one), then to do this, select the required number in the “Parameters” or select “Table”, then “View” and “Editing” and change the data of the desired cell in manual mode.

Filling algorithm

For full functionality, the paper can be issued in a single copy. At the top of the document fill out:

• Basic details. The OKPO code is already entered in the form - 0301010. OKUD is filled out.
• The full name of the company, if any, the structural division of the company within which the form is being filled out.
• The name of the statement, its number, the date of signatures.
• The period for which the calculations were made.

The date for drawing up the document can be chosen arbitrarily, but on the condition that this day will not be earlier than the last day of the current month and no later than the actual day the funds are written off from the organization's cash desk.

In addition, on the second page of the statement there is a table, each column of which must be filled in (otherwise a dash is placed in the table cell).

In total, the document contains 18 columns with the following names:

• serial number of the employee to whom the payment is intended;
• personnel number of the same employee;
• 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. This could be the chief accountant or HR accountant.

ATTENTION! The statement will not be valid without the organization's seal on the last page.

By the way, according to the rules, it is permissible to fill out as many lines of the statement as necessary. It may have two, three, four or more sheets, compiled according to the sample tabular part of the paper.

Before receiving wages, the employee has the right to review the generated document at any time.

Nuances of filling

When filling out, the employee’s personnel number is automatically taken from his. The paper can be printed in a single copy. It is placed in the organization's archives. There should be no corrections on already completed paper. All necessary adjustments are made electronically.

If the performance of official duties does not require the employee to be in the office, then the statement goes to the company’s archives. It must be stored there, in accordance with established requirements, for at least 5 years.

Payment terms

After filling out the statement, the funds should reach the employee as soon as possible. The maximum permissible delay period is 5 working days. If the payment was not made on time, the statement will be marked “Deposited”.

Important point! The data in the document column “To be paid” must exactly match the column in the T-49 form “Amount”. If they are not equal, it means that an error has crept into the accounting calculations for the payment of wages.

When calculating wages to employees, the company's accountant has to work with primary documents, one of which is the payroll.

What kind of document is this, what information is reflected in it, how is it filled out and by whom is it approved?

Payroll. What kind of document is this?

Payroll: information certificate

A payroll sheet is a convenient and indispensable component of the primary document flow used in accounting for financial transactions for the accrual and payment of funds for work performed.

The document allows you to easily decipher an expense cash order with the primary ability to use it during a time period identified as operating days.

• Types of documents
• T-49, with transcripts of information regarding the total amount of accrual, deductions from it, as well as a mark on issue;
• T-51, which includes the data necessary to carry out the procedure for calculating the due payment.

The T-51 form is popular because it is the most informative, allowing you to understand the procedure for conducting settlement transactions that determine the final amount to be paid.

But the T-49 is distinguished by its versatility, since when using this form there is no need for additional registration of the T-53 form in addition to the T-51.

Statement form T-51

Nuances of calculating cash payments to employees

The procedure for accruing funds related to the category of wages requires a responsible attitude of an accountant specializing in this area in carrying out calculations and filling out documentation. Each figure in it must be justified by current regulations adopted at the government level or by the head of the business entity. Errors made will have to be corrected only after penalties have been paid, since incorrect calculations will result in obsolete payments to the authorized bodies becoming irrelevant.

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Sample order on the distribution of labor protection responsibilities

Primary documentation taken into account in calculations

The issuance of funds related to the item of expenses of a business entity accrued for wages to employees can be carried out by the responsible employee for the payroll. When compiling it, data from the calculation documentation is taken into account.

• To simplify the financial procedure, several documents have been combined.
• Statement form T-53
• The payroll form is filled out on the basis of primary documentation:

time sheet;

administrative documents regulating the type of remuneration used and the procedure for calculating the parameter;

orders defining the procedure for assigning additional material incentives, as well as deductions from wages.

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 responsible storage for five years.

The statement displays financial data regarding payments of money for work performed by the company's employees.

The document consists of several pages. The title page must 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 financing under the “salary” item.

Statement form T-49

A payroll statement, a sample of which will help you competently fill out the documentation, may consist of several numbered sheets on which an information table is placed.

The situation is typical for business entities whose staff includes many hired workers to implement an entrepreneurial idea. The total number of pages must be reflected in a special column of the statement.

What is taken into account in the table

• All information about the income of citizens and the expenses of the enterprise to ensure the wage fund is discussed in the table of the document. A sample of filling out the T-51 pay slip will help the accountant fill it out, taking into account all the nuances of the regulated sections.
• job title;
• The table should reflect information identifying the employee, as well as the status and characteristics of his work status and financial condition. The regulated sections should also indicate:
• personnel number tracked using a personal card;
• salary or tariff rate;
• number of days of work during regulated working hours, on holidays and weekends;
• all types of accruals, indicated separately and in summarized form;
• the cost of the benefits provided;
• deductions, taking into account mandatory contributions to authorized bodies, as well as alimony and payments imposed by a court decision;

debt obligations of the enterprise to the employee and the employee to the enterprise;

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The size of the salary depends on the cost of living of the region and an assessment of the need and complexity of the job functions performed by the employee. For issuance, a payroll statement is drawn up and appropriate payments are made based on it.

Concepts

Let's give a definition.

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

Purpose of the document

The payroll calculation procedure begins with filling out a time sheet and ends with the issuance of money or transfer to the employees’ bank account.

Payroll plays an important role in this process. It is the final document where the total amount to be paid to each employee is entered. Issued when issuing money through a cash register or by transfer to a bank account.

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

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

Current standards and forms of statements

The legislation provides for the following forms of statements:

• T-51 – design;
• T-49 – settlement and payment;
• T-53 – payment.

Estimated T-51

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

This form is suitable for employees who receive wages into a bank account.

The amount indicated with the employee’s name must be accurately transferred to the cash order issued for him.

When an organization chooses a non-cash form of payment to employees, filling out other payroll forms is not required.

Payment T-53

Payroll form No. T-53 includes the amounts of payments to the organization’s employees and the salaries 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

A payroll in form No. T-49 is a document according to which salaries are calculated and paid to employees of an organization.

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

Advice: When making non-cash payments to employees, use the statement in form No. T-51.

For individual entrepreneurs

Salary statements for individual entrepreneurs are similar to their preparation at enterprises.

When issuing money to your employees from the cash register, a payroll and payroll slip must be generated. This is the main document for calculating salaries. They must indicate the amounts accrued for the reporting period and deductions for violations.

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

Cases of compilation

As the name suggests, the statement is prepared when wages are paid.

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

The statement is a mandatory document for financial reporting.

When issuing money through a cash register, each employee puts his signature on receipt. The fact of payment on time is confirmed.

Statements of issuance and payroll in document flow

Registration and filling

The payroll form allows you to include several employees in the list, so there is no need to issue a cash order for each one.

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

After registration, the statement is checked by the manager. After signing, the director hands the document to the cashier. Only after this can you start issuing money.

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

If an employee is absent from the workplace and his salary is not paid, the cashier deposits the total unpaid amount.

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

For non-cash payments to employees, only form No. T-51 is drawn up.

The salary statement is prepared by an accountant in 1 copy.

Reasons for filling– time sheets, staffing schedules, vacation applications, employee personal cards, etc.

Filled in on both sides:

• 1 page – title page. The full name of the organization, the date of preparation, the period for which the document was compiled, and the total amount to be issued are indicated.
• Page 2 – 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 the accountant has compiled the document, it is sent to the manager for certification. Only after all the signatures have been completed, the cashier has the right to begin issuing wages.

Numbering

If there are a large number of employees, the document will be printed on several pages.

Each is assigned its own number. The sheets are stapled into one document. The number of sheets is indicated in the corresponding column.

Responsible persons

When preparing payroll statements, the responsible persons are the head of the organization and the chief accountant.

If the additional payment 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.

Responsibilities 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 the accountant.

Who signs?

The right to sign the salary statement is vested in the compiler of the statement (chief accountant) and the inspector (manager).

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

In the absence of the manager, his deputy or another official authorized to sign signs.

Can corrections be made?

Corrections are allowed.

The following rules must be taken into account:

• incorrect information is crossed out with one line;
• The correct option is written at the top;
• Signatures of responsible persons are affixed for certification;
• The date the corrections were made is indicated.

Forms

You can download the statement forms for free on our website:

Dates of issue

The period for issuing wages according to the payroll is limited to 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:

• the employee makes an application to the cashier to receive his salary;
• awaits the next payment of funds from the enterprise (advance or salary);
• receipt of funds on the day of deposited payments, if any.

Storage and accounting

Stored in the accounting department. It is stitched 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 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.

A payslip is issued when an enterprise transfers salaries to employees to bank cards.

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

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.

The “header” indicates:

• 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