In accordance with the contracts concluded with employees for the fulfillment of the stipulated job descriptions duties, the employer, regardless of who he is, entrepreneur or entity must accrue and pay remuneration on time. At the same time, the minimum wage is established by law.

A salary is a remuneration that a business entity must pay to its employees.

Its size is determined by the labor contract signed by the employee with the management of the company. At the same time, the employer determines the salary based on the current at the enterprise, as well as such local acts as the Regulations on wages, Regulations on bonuses, Internal regulations, Collective agreement, etc.

The Labor Code of the Russian Federation defines the provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment can be made either for hours worked or for work performed.

The main document in its definition is . It is necessary for all wage systems. To calculate piecework wages, orders and other documents for accounting for production are also needed.

Also, the Regulations may provide for bonuses as incentive payments.

According to the current standards, employees are paid not only remuneration for their work, but also rest time, downtime, periods of incapacity for work, as well as other compensation payments.

There are additional payments for work on weekends and holidays, overtime and night time, as well as additional payments for combining, special working conditions, etc. In any case, when calculating these amounts, you must take into account the information of the time sheet, relevant legislation, etc. .

In addition, it is necessary to take into account the locality in which the organization or individual entrepreneur operates, since regions and regions can set regional multiplying factors, as well as "northern" allowances. For example, when carrying out activities in Sverdlovsk region the employer must add another 15% to the salary. But such coefficients are not available in all regions, so in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, wages must be paid at least twice a month. The calculation should be made on the basis of the time actually worked by employees in each part of the month. Payment of fixed amounts in advance, if they do not correspond to the time sheet, is a violation and may result in the employer being held liable.

The main document for calculating wages is, according to which the salary is calculated and according to which it is paid, or. Here, not only the amounts for accrual are fixed, but deductions from the salary are also made.

Minimum wage

Legislation establishes minimum size wages per month. It is necessary to regulate remuneration when it is determined in labor contracts. According to the Labor Code of the Russian Federation, an employer does not have the right to set an employee's wages less than this amount, provided that he has worked out the standard duration.

This amount is approved every year, and sometimes several times in a given period. There is a minimum wage general for the whole country, as well as a regional one. It is also used in determining various benefits, including disability benefits in the absence of work experience.

It is worth noting that if an organization operates in an area where regional coefficients or "northern" allowances are applied, then the minimum wage in the company is compared with the state established before these allowances are applied.

Important! From January 1, 2016, the minimum wage in Russia is 6204 rubles. We also draw your attention to the fact that there has been a repeated increase in the minimum wage since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles comes into force. Note that the regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Employee payroll taxes

personal income tax

According to the Tax Code of the Russian Federation, the employee's income, which includes almost all payments provided for by the concluded labor contract, must be taxed on personal income. The obligation to calculate and pay lies with the employer, who acts as a tax agent. That is, he makes a tax deduction from wages before paying it.

There are two rates that are used to determine the salary tax for a resident - 13% and 35%. The first one is mainly used to calculate income tax on the remuneration received by an employee, it also calculates tax on income received from dividends (until December 1, 2015, income from dividends was considered at a rate of 9%). The second applies if an employee receives gifts, winnings from an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the territory of the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! An organization or individual entrepreneur, as a tax agent, must calculate and pay personal income tax on the income of citizens, after which reporting is provided - once a year and quarterly.

There are currently no other payroll taxes.

tax deductions

The Tax Code of the Russian Federation allows the employee to use the following deductions when calculating tax, if any:

• Standard - provided for children, as well as in certain cases for the employee himself;
• Social - this deduction represents a reduction in the taxable base for the amount of expenses for education, treatment, etc.;
• Property - a person can use it when buying or selling property (cars, houses, apartments, etc.);
• Investment - it can be used when making transactions with securities.

Data standard tax deductions apply after the company has paid in personal income tax budget and do not affect tax base when calculating taxes on the employee's salary.

Standard deductions for children in 2017

The main benefit in the calculation of personal income tax is standard deduction on children. Its size depends on their number, as well as the state of health of the child:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (6,000 rubles for trustees) for each disabled child up to 18 years of age or up to 24 years of age when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. Monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17,400 rubles in his hands. However, having written an application for the application of deductions, he has the right to reduce the tax base on his salary by 2,800 rubles for two children.

By applying the deductions we get the following:

The base for calculating income tax will be 20,000 - 2,800 = 17,200, so personal income tax will be 17,200 * 13% = 2,236 rubles in this case. The employee will save 364 rubles. In some cases, the employer pays income tax without charging these amounts from the employee, so it is always worth using this benefit.

If the employee is a single parent, then the amount of this deduction is doubled.

Important!These benefits can be used until the employee's earnings from the beginning of the year, the cumulative total, does not exceed 350,000 rubles. In the month where this amount exceeded the allowable threshold, the deduction does not apply. From the beginning of the next year, the base for deductions is calculated from zero. To receive it, the employee must write to the employer.

Income tax benefits for the employee himself:

• 500 rubles per month are provided to the Heroes of the USSR and Russia, combatants, war veterans, Leningrad blockade survivors, prisoners, disabled workers of groups 1 and 2; as well as persons who took part, evacuated during the Chernobyl accident, etc.
• 3000 rubles - victims of radiation exposure, disabled veterans of the Second World War and other military operations.

Payroll taxes paid by the employer

When paying salaries to its employees, any employer must accrue and pay for these amounts insurance premiums.

Taxpayers on the general regime and "simplified" use the general tariff, which is equal to 30% (PFR + MHIF + FSS). However, there are limits to the size of the base, upon reaching which interest rate may change.

Payroll taxes in 2016 as a percentage table:

Contribution Name	base rate	Marginal base in 2016	Marginal base in 2017	Rate when reaching the limit base
Pension Fund	22%	796000 rub.	876000 rub.	10%
social insurance	2,9%	718000 rub.	755000 rub.	0%
Medstrakh	5,1%	Not installed	Not installed	–
traumatism	From 0.2% to 8.5% depending on the type of activity	Not installed	Not installed	–

The limit base for contributions for 2017 is established on the basis of Government Decree No. 1255 approved on November 29, 2016.

The base for insurance premiums is calculated for each employee separately. For this, a special card for recording the amounts paid can be used. But the company can develop its own format for this document.

In addition, if the enterprise has jobs with harmful or dangerous working conditions in accordance with the work carried out, it is necessary to accrue additional payments to the employees employed in them. The rate, depending on the conditions, varies from 2% to 8%. There is no marginal base limit for such accruals.

Important! If the taxpayer is on a simplified system and is engaged in a privileged type of activity, then he does not pay contributions to medical and social insurance at all, but to Pension Fund at a preferential rate - only until the marginal base is reached.

Example of payroll

Let's say an organization or individual entrepreneur operates in the Sverdlovsk region. Consider the example of manager Vasiliev, whose salary depends on the amount of time worked. In accordance with the staffing table, his salary is 50 thousand rubles a month. The employee has three minor children. The settlement month is June. In accordance with the production calendar for 2016, there are 21 working days in June, but the employee worked only 20 days.

Step 1. Determination of salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. we divide by 21 days, we get 2,380.95 rubles. Now we multiply by the days worked: 2380.95 * 20 = 47,619 rubles.

Step 2. Surcharge factors

Due to the fact that the organization operates in the Sverdlovsk region, the employee must receive a 15% bonus. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3. Applying deductions

The next step is to take into account the deductions due to the employee, if he has any. In our case, Vasiliev has 3 children. For the first two, he is entitled to 2800 rubles, and for the third already 3000 rubles, in total we get 5800 rubles. Before applying the required deductions, it is necessary to compare his income from the beginning of the year with the threshold set for 2016 of 350 thousand rubles, exceeding which the deduction does not apply.

In our case, income from the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax, we will take the amount 54761, 85 - 5800 \u003d 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount, taking into account the use of deductions, and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary “on hand”

After the income tax is deducted from the employee's income, he should receive 54,761.85 - 6365 = 48,396.85 in his hands.

Step 6. Calculation of taxes paid by the employer

Next, the employer must own funds calculate and pay taxes to the PFR, MHIF, FSS and accident contributions in accordance with the established rates indicated in the table above. Taxes will be calculated from wages, before personal income tax is deducted from it, i.e. from the sum 54761.85, we get:

PFR (22%) = 54761.85 * 22% = 12,047.61 rubles

MHIF (5.1%) = 54761.85 * 5.1% = 2792.85 rubles.

FSS (2.9%) \u003d 54761.85 * 2.9% \u003d 1588.09 rubles.

Accident contributions (0.2%)= 54761.85 * 0.2% = 109.52 rubles.

The total amount of taxes paid by the organization for an employee will be: 16,538.07 rubles.

Attention! To calculate an employee's salary and taxes, you can use ours, which calculates in two variations: you can enter a salary before taxation and based on the salary "in hand".

Payroll period

In June, amendments to the Labor Code were adopted, which in a new way determine the deadline for paying salaries in 2016 to an employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was accrued. In this case, the payment must be made at least every half a month. This means that the advance must be paid no later than the 30th day of the current month, and the remaining part - no later than the 15th day of the next month.

At the same time, the exact date when these events occur should be fixed in local acts on the internal regulations, the employment contract, the regulation on wages, etc.

Also, the same amendment increased compensation for delayed wages. Now it is calculated as 1/150 of the Central Bank Key Rate of the amount of unpaid earnings for each day of delay. The administrative fines for this fault, imposed on an official, an entrepreneur or a firm, have also become larger.

Deadlines for paying payroll taxes

In 2016, a single date was introduced transfers of personal income tax from salary. Now it must be transferred to the budget no later than a day after the moment the salary is paid to the employee. It does not matter in what way it was produced - on a card, from a cash register or in any other way. However, this rule does not apply to sick and vacation pay.

For these two types of payments, income now must be transferred no later than the last day of the month where they were made. This makes it possible not to pay tax to the budget for each employee, but one payment for all at once.

In case of late payment of tax, interest may be charged. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pension, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a weekend or holiday, the deadline is postponed to the first working day after the holiday.

Accounting for the costs of production is regulated by the Regulation on Accounting "Expenses of the Organization" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated 06.05.99 No. ЗЗ n.

Synthetic accounting of production costs is carried out on account 20 "Main production" according to a scheme consisting of five stages.

First, the direct costs of the main production for the manufacture of products are reflected in the debit of account 20 "Main production" in correspondence with accounting accounts production stocks, settlements with employees for wages.

Similarly, the debit of account 23 “Auxiliary production” reflects the direct costs of auxiliary production.

The costs associated with the maintenance and management of production at the level of production units are reflected in the debit of account 25 "General production costs", and those associated with the management of the organization as a whole are reflected in the debit of account 26 "General business expenses".

Expenses incurred from the created reserves upcoming expenses(to pay for vacations of employees, to repair fixed assets, etc.), reflect the debit of account 96 “Reserves for future expenses”.

Deferred expenses incurred in reporting period, reflect the debit of account 97 "Deferred expenses".

At the second stage, the costs of auxiliary production are distributed between the main production and the servicing and management services of the organization and the costs of future periods.

At the third stage, indirect costs are distributed, collected on accounts 25 "General production expenses" and 26 "General expenses". The distribution of these costs is carried out by types of products of the main production.

At the fourth stage, according to account 28 “Rejection in production”, the final losses from the reject are determined, which are written off to the costs of the main production.

As a result of the successive implementation of these four stages, on account 20 “Main production”, all direct and indirect costs for the production of products for the month are collected.

At the fifth, final stage, according to account 20 "Main production", the actual production cost of finished products produced per month and transferred from production to the warehouse is determined.

8.1. Accounting for the costs of the main production

Accounting for the costs of the main production is carried out on the active costing account 20 "Main production". Analytical accounting on account 20 "Main production" is carried out by types of costs and types of products (works, services).

The peculiarity of cost accounting on account 20 “Main production” is that immediately at the time of occurrence, on the basis of primary documents, the debit of the account reflects only direct costs directly related to the manufacture of products, the performance of work or the provision of services. Indirect costs on account 20 "Main production" are reflected only at the end of the month after determining their total amount for the month and its distribution by type of product (work, service).

The balance of account 20 "Main production" at the end of the month shows the value of the balance of work in progress.

According to account 20 "Main production", the actual cost of manufactured products (works, services) is calculated.

The actual production cost of completed production and transferred to the warehouse of finished products is determined on the basis of data on the balance of work in progress at the beginning and end of the month.

Task 8.1.1

The cost of the organization in the production of product A for the month amounted to:

• direct: material - 72,000 rubles, for wages - 80,000 rubles;
• indirect costs attributable according to the distribution for products A: general production costs - 124,000 rubles, general business - 160,000 rubles.

The cost of returnable waste credited to the warehouse is 4,000 rubles.

The balance of work in progress in the manufacture of product A amounted to: at the beginning of the month - 16,000 rubles, at the end of the month - 22,000 rubles.

We will make accounting entries for accounting for these costs:

No. p / p		Account correspondence		Amount, rub.
		Debit	Credit
	Released from the warehouse and spent materials for the manufacture of products A
	Wages accrued to production workers for the manufacture of products A
	Insurance contributions to off-budget funds accrued from the wages of production workers (26%)
	Accrued insurance payments in the Social Insurance Fund from accidents and occupational diseases (2% of the wages of production workers)
	Returnable waste received during the production of product A was credited to the warehouse
	Write off the overhead costs attributable to the production of product A
	Written off general running costs attributable to the production of products A
	Posted to the warehouse finished products And according to the actual production cost (16,000 + 72,000 + 80,000 + 20,800 + 1,600 - 4,000 - 22,000)

8.2. Auxiliary Production Cost Accounting

Accounting for the costs of auxiliary production is carried out on the active costing account 23 "Auxiliary production". Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.

According to account 23 “Auxiliary production”, the actual cost of products (works, services) of auxiliary production is calculated.

The procedure for accounting for costs on account 23 "Auxiliary production" is similar to the procedure for accounting for costs on account 20 "Main production".

The actual costs of auxiliary production are distributed among the main production, service and management services of the organization in proportion to the number of services consumed or products produced in the appropriate units of measurement.

The balance of account 23 "Auxiliary production" at the end of the month shows the value of work in progress.

Task 8.2.1

The structure of an industrial enterprise includes production workshops, administration, a canteen and auxiliary production - a transport workshop, the services of which are used by all structural divisions of this enterprise. In the reporting period, the costs of the transport department amounted to 640,000 rubles. To distribute the costs of ancillary production between structural units, data on transportation orders and road transport waybills are used.

The total volume of services rendered by the transport department is 2472 ton-kilometers, including: production shops - 2374 t-km or 96%; administration - 24 t-km or 1%; canteen - 74 t-km or 3%.

The allocation of costs is based on specific gravity transport services rendered to each division in the total volume of services, and is reflected in the accounting for the credit of account 23 "Auxiliary production" with the following accounting entries:

No. p / p	Content business transactions	Account correspondence		Amount, rub.
		Debit	Credit
	The cost of services of auxiliary production is written off to the costs of the main production (640,000 rubles x 0.96)
	The cost of services of auxiliary production is written off to general business expenses (320,000 rubles x 0.01)
	The cost of auxiliary production services provided by the canteen of the enterprise is written off (320,000 rubles x 0.03)

8.3. Accounting for overhead costs

General production expenses of the organization are recorded on the active account 25 "General production expenses".

All general production expenses during the month are collected on the debit of account 25 “General production expenses” from the credit of different accounts.

At the end of each month, the amount of overhead costs for the month, reflected in the debit of account 25 “General production costs”, is determined, distributed by type of product (work, service) and written off to the costs of the main and auxiliary production.

The distribution of overhead costs by types of products (works, services) is carried out in proportion to any distribution base.

Task 8.3.1

General production expenses of the organization for the month amounted to 858,800 rubles, including:

• wages of workers servicing the fixed assets of production shops - 110,000 rubles;
• wages of managerial personnel of production shops - 150,000 rubles;
• deductions for social needs - 72,800 rubles;
• depreciation of fixed assets of production workshops - 180,000 rubles;
• the cost of materials used for the current repair of fixed assets - 46,000 rubles;
• rent for the use of production space - 300,000 rubles.

The organization produces three types of products. According to accounting policy the organization distributes overhead costs by type of product in proportion to the wages accrued by production workers for the manufacture of products. According to the accounting data, the workers were accrued wages for the month:

• for the manufacture of products No. 1 - 100,000 rubles;
• for the manufacture of products No. 2 - 60,000 rubles;
• for the manufacture of products No. 3 - 40,000 rubles.

Let's distribute general production costs for the month by type of product:

Product type	Wages of production workers	ODA distribution ratio

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
		Debit	Credit
	Wages accrued to workers for maintenance of fixed assets of production shops
	Salaries of the management personnel of the production departments
	Insurance contributions to off-budget funds were accrued from the wages of workers for the maintenance of fixed assets of production shops and from the wages of managerial personnel of production shops (26%)
	Accrued insurance payments to the FSS against accidents and occupational diseases (2% of wages)
	Accrued depreciation of fixed assets of production shops
	Released from the warehouse and spent materials for the current repair of fixed assets of production shops
	Rent paid for the use of production space
	At the end of the month, they are distributed by type of product and general production costs for the month are written off

8.4. Accounting for general expenses

General business expenses of the organization are taken into account on the active account 26 "General business expenses". Analytical accounting on account 26 "General business expenses" is carried out by items and cost centers.

General business expenses are reflected in the debit of account 26 “General business expenses” in correspondence with different accounts.

All general business expenses during the month are collected in the debit of account 26 “General business expenses”. At the end of the month, their total value for the month is determined, which is completely written off from the credit of the account. In this case, two options are possible.

In the first, traditional, variant, general business expenses are distributed by types of products (works, services) in proportion to the selected distribution base and written off to the costs of the main production.

In the second option, general business expenses are not attributed to the costs of the main production, but written off to the cost of goods sold.

Task 8.4.1

The organization carries out the production of two types of products: No. 1 and No. 2.

General business expenses of the organization for the month amounted to 838,750 rubles, including:

• wages of workers performing general economic work - 75,000 rubles;
• salary of the management personnel of the organization - 250,000 rubles;
• deductions for social needs - 87,750 rubles;
• depreciation of fixed assets for general purposes - 160,000 rubles;
• the cost of materials used for the current repair of fixed assets for general economic purposes - 66,000 rubles;
• rent for the use of fixed assets for general economic purposes - 200,000 rubles.

According to the accounting policy, the organization distributes general business expenses by type of product in proportion to the wages accrued by production workers for the manufacture of products. According to the accounting data, the workers were accrued wages for the month:

• for the manufacture of products No. 1 - 360,000 rubles;
• for the manufacture of products No. 2 - 240,000 rubles;

Let's distribute general business expenses for the month by type of product:

Let's make accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
		Debit	Credit
	Wages accrued to workers performing general economic work
	The salaries of the management personnel of the organization are accrued
	Insurance contributions to off-budget funds were accrued from the wages of workers performing general economic work and the wages of the organization's management personnel (26%)
	Released from the warehouse and spent materials for the current repair of fixed assets for general business purposes
	Accrued rent for the use of fixed assets for general purposes
	At the end of the month, they are distributed by type of product and general business expenses for the month are written off

Task 8.4.2

General business expenses of the organization for the month amounted to 1,488,400 rubles, including:

• salary of employees of the organization's management apparatus - 440,000 rubles;
• wages accrued to workers for the current repair of fixed assets for general economic purposes - 90,000 rubles;
• deductions for social needs - 148,400 rubles;
• depreciation of fixed assets for general purposes - 260,000 rubles;
• the cost of materials used for the current repair of fixed assets for general economic purposes - 110,000 rubles;
• the cost of heating, lighting the premises of management units - 34,400 rubles;
• compensation for the use of personal cars for official purposes - 24,000 rubles;
• travel expenses- 76,000 rubles;
• rent for fixed assets for general economic purposes - 300,000 rubles;
• the cost of used stationery is 5,600 rubles.

According to the accounting policy, the organization does not allocate general business expenses by type of product, but writes them off at the end of the month to the cost of goods sold.

Let's make accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
		Debit	Credit
	Wages accrued to employees of the organization's management apparatus
	Wages accrued to workers for the current repair of fixed assets of general economic purpose
	Insurance contributions accrued to off-budget funds from wages (26%)
	Accrued insurance payments to the FSS from accidents and occupational diseases (2% of wages)
	Accrued depreciation of fixed assets of general economic purpose
	Materials released and spent for the current repair of fixed assets of general economic purpose
	Accrued for heating, lighting of premises of administrative divisions
	Compensation was accrued to employees of the organization for the use of personal cars for business purposes
	On the basis of advance reports, the actual travel expenses of employees of the organization's management apparatus are written off
	Accrued rent for fixed assets of general economic purpose
	Write off the cost of used office supplies
	General expenses are written off at the end of the month.

8.5. Accounting for losses from marriage

Accounting for losses from marriage in production is kept on the active account 28 "Marriage in production". Analytical accounting on account 28 "Marriage in production" is carried out for individual divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage.

According to the debit of account 28 "Marriage in production", the costs of identified internal and external marriage are collected (the cost of an irreparable, i.e. final, marriage, the cost of correcting a marriage, etc.).

On the credit of account 28 "Marriage in production", the amounts attributable to the reduction of losses from marriage are reflected:

Comparing the debit and credit entries of account 28 "Marriage in production", determine the losses from the marriage, which are monthly written off to the costs of the main or auxiliary production.

Task 8.5.1

According to notices of marriage in the machine shop of the organization, parts were rejected. Part of the rejected parts was recognized as correctable, and part - irreparable (final) marriage. The production cost of an irreparable (final) marriage amounted to 34,600 rubles. An irreparable (final) marriage was put into storage at the price of scrap in the amount of 1400 rubles. The culprits of the marriage are the workers of the machine shop. From their wages, deductions were made for an admitted marriage in the amount of 12,400 rubles. For the correction of the marriage, other workers of the shop were paid wages in the amount of 6,000 rubles. Materials were used to fix the marriage, actual cost which amounted to 3400 rubles.

Let's make accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
		Debit	Credit
	Reflected the production cost of the resulting final marriage
	Irrecoverable (final) marriage is credited to the warehouse at the price of scrap
	Withheld from the accrued wages of the perpetrators of the marriage for the admitted marriage
	Released from the warehouse and spent materials to correct the marriage
	Wages accrued to workers of the machine shop for work on the correction of defects
	Insurance premiums were accrued to the Pension Fund, the FSS, the Compulsory Health Insurance Fund from wages for the correction of marriage (26%)
	Accrued insurance payments to the FSS from accidents and occupational diseases (1% of wages)
	Losses from marriage are determined and written off

8.6. Accounting for deferred expenses

The actual expenses of the organization that took place in this reporting period, but related to products (works, services) that will be produced in the coming, future reporting periods, are accounted for on account 97 “Deferred expenses”.

The costs accounted for on account 97 “Deferred expenses” are debited from the credit of this account to the debit of accounts for recording production costs within the established time limits.

Task 8.6.1

The organization received a certificate of conformity for its products for a period of 1 year. The costs of conducting mandatory certification amounted to:

• cost of services third party organization for work on certification - 35,400 rubles, including VAT - 5,400 rubles;
• the cost of products transferred for certification - 6000 rubles.

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
		Debit	Credit
	Reflected the debt for the work on the mandatory certification of products (excluding VAT)
	Reflected the amount of VAT presented by a third-party organization for the work carried out on product certification
	Paid for the work of a third-party organization for the certification of products
	Written off the cost of products submitted for certification
	Presented to the budget for VAT deduction on work on product certification
	Part of the costs of mandatory certification of products was written off to production costs (36,000 rubles: 12 months)

Control tasks

Situation 1

In the reporting month, the organization manufactured two types of products: A and B. The organization's costs for the month amounted to:

• cost of materials used: for the manufacture of products A - 42,000 rubles; for the manufacture of products B - 58,000 rubles; for maintenance of production equipment - 7000 rubles; for general business needs - 3000 rubles;
• the amount of accrued wages: for workers for the manufacture of products A - 136,000 rubles; workers for the manufacture of products B - 164,000 rubles; specialists and employees of the main production - 33,000 rubles; administrative and managerial personnel - 67,000 rubles;
• insurance contributions to off-budget funds - 26% of the accrued wages; deductions for insurance against accidents and occupational diseases 0.5%;
• the amount of accrued depreciation: for fixed assets for production purposes - 14,000 rubles; for fixed assets of general economic purpose - 6000 rubles.

According to the accounting policy, the organization distributes overhead and general business expenses by type of product in proportion to the total amount of direct costs.

Situation 2

Formulate business transactions and draw up accounting entries to reflect the following business situation in accounting.

The organization in the reporting month produced three types of products: No. 1, No. 2, No. 3.

The direct costs of the organization for the manufacture of products for the month amounted to:

• products No. 1 -120,000 rubles;
• products No. 2 - 180,000 rubles;
• products No. 3 - 300,000 rubles.

Indirect costs of the organization for the month amounted to:

• general production - 180,000 rubles;
• general business - 240,000 rubles.

According to the accounting policy, the organization distributes overhead costs by type of product in proportion to the total amount of direct costs, and the organization does not allocate general business expenses by type of product, but writes them off at the end of the month to the cost of goods sold.

print version

All employees of the organization receive wages for their work. Labor costs "fall" on the cost of production (goods or services). Account 70 is intended to reflect operations on settlements with the organization's personnel. In addition to wages, this includes benefits, bonuses, financial assistance, issuance of overalls, etc.

On the 70th account they reflect:

• Payroll and bonuses
• Calculation of benefits and vacation pay
• Dividend accrual
• Calculation of material assistance
• Other accruals
• Payment of wages, allowances, bonuses, vacation pay
• Payroll deductions

According to account 70, analytical records are kept for each employee. It is also possible to account for the types of accruals (wages, benefits, vacation pay, etc.)

Accruals on account 70

All accruals are made on credit 70 accounts in debit correspondence with accounts for allocating costs to the cost of products, services or goods.

Operation	Check
Calculation of wages for employees in the main production	20
Payroll for ancillary workers	23, 25
Calculation of salaries for employees of administrative and managerial personnel	26
Payroll for service workers	29
Payroll for employees involved in the sale of goods or products	44
Payroll for employees involved in the construction or reconstruction of a fixed asset	08
Calculation of employee benefits from retained earnings	84
Calculation of payments to the employee at the expense of other expenses of the company	91.2

Payroll is calculated on the last day of each month.

Temporary disability benefits for the employee himself or for caring for his loved ones, leave to care for a child up to 1.5 years old, maternity payments, material assistance at the expense of the FSS is credited by posting:

D 69.1 K70 - allowance accrued

If the organization provides for the creation of a reserve for certain types of costs, then the payroll from these amounts is reflected in the posting:

D 96 K 70 - payroll at the expense of the reserve

Rarely, but this happens when a salary is paid from a reserve for future expenses:

D 97 K 70 - salary accrued at the expense of the reserve for future expenses

Calculation of vacation pay or compensation for unused vacation reflect exactly the same wiring.

Payments on account 70. postings

Payments of income to employees of the organization are reflected in the debit of 70 accounts. Depending on their form (cash, non-cash, natural), postings are made:

D 70 K 50 - payment of salaries from the cash desk

D 70 K 51 - transfer of salary to an employee's card

D 70 K 90 - products issued on account of wages

If the salary at the cash desk of the organization is not received on time, it must be deposited. To do this, make the wiring:

D 70 K 76.4 - wages are deposited

D 76.4 K 50 - previously deposited wages were issued at the request of the employee

By law, wages are paid at least twice a month. Temporary disability benefits are paid on the day of payment of wages, established by internal regulations in organizations, vacation pay - within three days before the employee goes on vacation, settlement upon dismissal - on the last day of the employee's performance of work duties.

Deductions on account 70. postings

Payroll deductions fall into three categories:

• Mandatory
• At the initiative of the employer
• According to the employee

Mandatory withholding is income tax, which must be transferred from the employee's income. The organization in this case is a tax agent. On the pay day, 13% (30% for non-residents) are deducted from the amounts payable (except for certain types of benefits) and transferred to the budget.

D 70 K 68 personal income tax - income tax withheld

The employer has the right to recover from the employee (by notifying him):

• Accountable amounts not returned Money(or if the employee has not submitted an advance report) - D 70 K 71
• Material damage caused by the employee - D 70 K 73.2
• Amounts of previously issued loans - D 70 K 73.1

The employee himself can ask in writing to withhold funds from his salary to pay off his obligations to the employer or to transfer funds to other organizations or individuals - D 70 K 76.

Account 70 in accounting. Employee Accounting Example

Salaries were accrued to production employees in the amount of 789,000 rubles, to employees of the AUP in the amount of 247,500 rubles, to the sales department - 558,000 rubles. In March, Ivanov I.S. allowance for sick leave in the amount of 7948 RUB., and Selezneva AND.N. - allowance for caring for a child up to 1.5 years in the amount of 9720 rubles. In addition, the employee Pegov G.V. it is necessary to withhold alimony - 12,890 rubles.

D 20 K 70 789000 rub. - payroll for production staff

D 26 K 70 247500 rub. - AUP salary is accrued

D 44 K 70 558000 rub. - Salary paid to sales department

D 70 K 68 personal income tax 207285 rub. - retained general personal income tax from accruals (we will assume that all employees are residents, deductions are not provided)

D 70 K 51 1387215 rub. - paid salaries to employees' cards

D 69.1 K 70 7948 rub. - accrued sick leave to Ivanov I.S.

D 70 K 68 personal income tax 1033.24 rubles. - personal income tax withheld from benefits

D 70 K 50 RUB 6914.76 - the allowance was paid through the cash desk to Ivanov I.S.

D 69.1 K 70 9720 rub. - Selezneva I.N. allowance was accrued

D 70 K 50 9720 rub. - allowance was paid to Selezneva I.N.

D 70 K 76 12890 rub. - withheld amount writ of execution from the salary of Pegov G.V.

Today we will consolidate the information written earlier in practice, consider an example of payroll.

Payroll Example

There are five employees at our enterprise, it is necessary to calculate and calculate their salary, for example, for the month of May, in which there are 21 working days.

To calculate wages, we need data on the salary established for each employee, personal income tax deductions due to them and the number of days worked in May. In addition, information on the total salary accrued since the beginning of the year will be useful.

Employee data: (click to expand)

Last name of the worker	Salary	deductions	Number of days worked in May
	70000	2 children
	20000	500 rubles, 1 child
Nikiforov	24000	3000 rubles, 2 children
	16000	2 children
	16000	500 rubles, no children

Starting from the beginning of the year until the month of May, all employees worked all the months in full, we will take the regional coefficient in our example of calculating wages equal to 15%. Let me remind you that data on the days worked are taken from the time sheet, a sample of this document can be found.

Consider the first worker Ivanov.

1) We determine the salary for the hours worked

In May, he worked 20 days out of the required 21.

Salary for hours worked is defined as Salary * Days worked / 21 = 70000 *

Ivanov received a salary = 70,000 * 20 / 21 = 66,667 rubles.

2) Determine the required deductions

Since the beginning of the year, he has been paid a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that children's deductions are valid until the employee's salary, calculated from the beginning of the calendar year, has reached 280,000 rubles.

3) We calculate wages taking into account the regional coefficient

Salary \u003d 66667 + 66667 * 15% \u003d 76667 rubles.

4) We consider personal income tax

Personal income tax \u003d (Acrued salary - Deductions) * 13% \u003d (76667 - 0) * 13% \u003d 9967 rubles.

5) We calculate the salary that we will pay to the employee:

Salary payable \u003d Accrued salary - personal income tax \u003d 76667 - 9967 \u003d 66700 rubles.

Similarly, calculations are made for all other employees.

All calculations for the calculation and payroll for all five employees are summarized in the table below: (click to expand)

Full name	Salary since the beginning of the year	Salary	Otrab. days in May	Salary for work time	accrued salary	deductions	Personal income tax (Salary - Deductions) * 13%	To payoff
Ivanov	322000	70000	20	66667	76667	0	9967	66700
Petrov	92000	20000	21	20000	23000	1900	2743	20257
Nikiforov	110400	24000	21	24000	27600	5800	2834	24766
Burkov	73600	16000	21	16000	18400	2800	2028	16372
Krainov	73600	16000	10	7619	8762	500	1074	7688
Total					154429		18646	135783

In practice, when calculating and calculating salaries, it is filled primary document - payslip form T51, a sample of which can be downloaded.

Based on the results of the calculations, the total amount of the accrued salary, and the salary intended for payment, is considered.

Calculation of insurance premiums

In the following articles, we will consider how vacation pay is calculated at the enterprise and give examples of calculation.

Video lesson “The procedure for paying wages to employees of the organization”

Video lesson from the teacher of the training center “Accounting and tax accounting for dummies”, chief accountant Gandeva N.V. Click below to watch the video ⇓

Chart of accounts accounting(Order of the Ministry of Finance No. 94n dated October 31, 2000) to reflect the accrual, payment of wages and deductions from it, account 70 “Settlements with personnel for wages” is provided. It is for him that accounting entries for wages are formed in correspondence with other accounts. The account is passive, and its credit balance reflects the amount of wages owed by the organization to its employees. The credit of the account reflects the accrual of payment for the performance of labor duties. The debit reflects the transfer from the current account or the issuance of wages from the cash desk, the entry reflecting the amount of deductions.

Analytical accounting should be organized for each employee separately. This will allow at any time to receive up-to-date information on the accruals and debts of each individual worker companies.

The main stages of the organization of payroll accounting include:

1. Calculation of wages.
2. Calculation and accounting of deductions from wages.
3. Calculation of insurance premiums.
4. Salary payment.
5. Transfer of personal income tax and insurance premiums.

The accountant repeats all stages every month. And for each case, its own wiring is formed. Below are the correspondence accounts that are used most often.

Payroll transactions

The accrual of wages is reflected in the credit of account 70. Corresponding accounts in the calculation of wages reflect the direction of cost accounting, depending on the labor functions performed by the employee. Also, the credit of account 70 reflects the accrual of payment for the time the employee is absent due to illness or vacation.

	Debit	Credit
Wages accrued to employees of the main production, posting	20	70
Auxiliary production workers	23	70
Employees of subdivisions serving the main production were accrued wages, posting	25	70
Employees of management and general business units were accrued salary, posting	26	70
The construction works of the new administrative building are being carried out on their own: salaries are accrued, wiring	08	70
The salary of employees of a trade organization is calculated	44	70
Calculated sick leave payment at the expense of the employer (the first three days)	20, 25, 26, 44	70
Calculated payment for disability certificates at the expense of the Social Insurance Fund	69	70
Accrued payments that are not directly related to labor activity are reflected (for example, an employee's anniversary bonus)	91	70
If a reserve is formed for vacation pay
A deduction was made to the reserve on the date when wages were accrued to employees, posting	20, 25, 26, 44	96
Vacation pay accrued	96	70

Deduction from payroll: postings

Deductions from wages are reflected in the debit of account 70. The main ones are:

• personal income tax;
• alimony, other deductions under writ of execution;
• contributions to the trade union organization;
• compensation to the enterprise for damage or loss.

Issued wages: posting

Wages at the request of the employee can be issued to him in cash or non-cash. Regardless of whether the RFP is transferred to the card or issued from the cash desk, the transaction is generated by the debit of account 70.

Personal income tax and insurance premiums: accrual and payment

From payments to employees, employers are required to calculate and transfer to the state:

• income tax individuals(rate for residents - 13%);
• insurance premiums (22% - OPS, 5.1% - CHI, 2.9% - OSS).

Account 68 is intended for accounting of tax payments by the Chart of Accounts, and account 69 is intended for accrual and accounting of insurance premiums.

ZP postings: reflection in accounting registers

Forms of business transaction registers are developed and approved commercial organization on one's own. They must ensure that they can obtain up-to-date information about the assets and liabilities of the company at any time.

As mentioned above, the payroll register should provide detailed data for each employee. It is also advisable to detail the data on the types and amounts of accruals, deductions and payments. You can organize such detailed accounting in a self-developed form, or you can use Form T-54, approved by the State Statistics Committee in. For the calculation of salaries and filling in registers for its accounting, the basis may be:

• timesheets;
• employment contracts;
• award orders;
• leave orders;
• writ of execution and statements of deductions;
• other documents on rationing and remuneration.

Form T-54

Also, according to article 136 of the Labor Code of the Russian Federation, the employer is obliged to notify the staff of the accruals and deductions before transferring wages. This can be done by issuing a pay slip to the employee. Its form should allow the employee to find out in an understandable form about accruals, deductions and amounts to be received. You can notify an employee hard copy, as well as in electronic form e.g. by sending a payslip by email.

Pay slip sheet

Payroll Example: Calculation and Postings

Consider, for example, the procedure for generating postings for the payment of remuneration to employees. Two people work in LLC "Company". The organization is engaged in wholesale trade and the salary of all employees is attributed to account 44. Salary is paid on the 10th of the next month. On the same day, personal income tax and alimony are listed. Insurance premiums were transferred on 12/14/2018.

Manager Petrov P.P. pays alimony on a writ of execution - 25% of the salary. All are tax residents, that is, the personal income tax rate for all is set at 13%. The organization pays insurance premiums at the usual rates (22% - OPS, 5.1% - CHI, 2.9% - OSS). All employees are paid salaries to bank cards.

Information on accruals and deductions for November 2020

FULL NAME.	Job title	Calculated on salary	Sickness benefit (all payment from the FSS)	personal income tax	Alimony	To payoff	Insurance premiums
							OPS	CHI	OSS
Ivanov I.I.	Director	40 000	10 000	6500		43 500	8800	2040	1160
Petrov P.P.	Manager	30 000		3900	6525	19 575	6600	1530	870
Total		70 000	10 000	10 400	6525	63 075	15 400	3570	2030

The accountant will generate the following postings:

	Sum	Debit	Credit
November 30, 2020
Wages accrued	70 000	44	70
Disability benefit	10 000	69	70
Withheld personal income tax	10 400	70	68
Alimony withheld	6525	70	76
Insurance premiums accrued (15 400 + 3570 + 2030)	21 000	44	69
December 10, 2020
Salary paid	63 075	70	51
Alimony listed	6525	76	51
Paid personal income tax and the budget	10 400	68	51
December 14, 2020
Insurance premiums paid	21 000	69	51