Payroll T-51- the sample filling at the enterprise is used to calculate wages. A unified form is used under the number T-51. This primary document is quite convenient to use in large enterprises with a large staff of employees. The payroll must be filled out by a payroll accountant, whose functions include calculating wages to employees of the enterprise. This document contains all the data regarding all charges that were withheld from employees’ salaries. A separate line is allocated for each employee.

Payroll T-51 has certain differences from the settlement and payment sheet, such as:

The T-51 form does not have its own personal account according to the T-54 form, in turn, the T-49 statement is compiled according to the data of the T-54 form.
According to its functional purpose: the payslip is used only for calculating employee salaries. The settlement and payment system is used to calculate and also pay the employee’s salary.

The payslip is prepared in the accounting department in only one copy.

The title page must contain the name of the enterprise (the full name is indicated, or there may be an abbreviated name, it must be indicated in accordance with the statutory documents), the identification code of the enterprise (OKPO), its structural unit (sales outlet, prices, if there is no such, then you need to put a dash in this line). After this, indicate the number, the date when the payroll was compiled, the reporting period (indicate, as a rule, from the first day of the month including the last day).

As for the tabular part of the second side of the T-51 sheet, this side is similar to the similar tabular part of the T-49. There is only no “Received money” section. In the statement, the last line is the final line. This line calculates the total sum of all columns. Based on the same data, the T-53 is formed. Where the total amount of column 18 “to be paid” must necessarily be equal to the total amount on the payroll line “Amount”.

Salary according to payslip is calculated based on the required documents, which reflect the time the employee worked, as well as the accounting of output.

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 final 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.

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.

In the statement at the end of the payment period (according to the new rules, this period is 5 working days), next to the name of each employee who has not received a salary, it is necessary to put the “deposited” mark. If necessary, the document number must be indicated in the note. It is mandatory to fill out all fields and columns of the statement, since if information is missing, then you need to put a dash in the corresponding field.

Payroll T-51- the sample form must be completed when calculating and calculating wages to employees of the enterprise.

Pay slip: form + sample filling

The calculation of wages to employees can be reflected both in a document that is also intended to record the payment of wages, and in a separate document - a payslip. We will tell you about the features of using and filling out the pay slip (form No. T-51).

Payroll: 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.

Payroll (form No. T-51): features of preparation

If an organization uses a payroll (for example, according to form No. T-49), a separate payroll is no longer compiled.

The payroll is filled out for all employees, regardless of how they receive their wages (in cash or by transfer to bank cards).

Payroll T-51 is compiled by the accounting department in one copy.

The calculation of wages in the payroll is carried out 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 wage fund, as well as other income in the form of various social and material benefits.

At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.

In pay slips compiled on a computer, 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.

Payroll T-51: download form

You can find the pay slip (Form No. T-51) by contacting

The payslip (WS) is considered the most convenient document for calculating salaries. Its form has been developed over many years of practice, is enshrined in law and is suitable for both organizations and individual entrepreneurs.

Most often, the statement form is used by enterprises that have several employees on staff. But it is also successfully used by employers with one employee, simplifying a complex example. In fact, this is a primary document that has a corresponding shelf life.

Purpose of the RV

The payroll sheet is designated in regulations under the heading T-51. This unified form was approved back in 2004 by the Resolution of the State Statistics Committee. A sample form is taken from the appendix to this circular. Its main purpose is to fix the amounts intended for payments to employees of the enterprise. Employee signatures are not placed here when receiving funds.

Please note: It is formed both when paying for labor in the form of cash, and when transferring wages to a bank card.

There is also a payroll, the form of which is stamped T-53, which reflects the funds already accrued, and the employee signs to confirm receipt of the money. It is only used when paying in cash.

What does RV look like?

The T-51 form consists of two parts located on both sides of the sheet. The title page contains the legal name of the employer (full or abbreviated), corresponding to the constituent documents, OKPO, the name of the structural unit (if wages are calculated for its employees).

In addition, the payslip on the title page contains fields describing the document number, the date of its formation, and the period for which the settlement is carried out. Some details of the form may be changed if required by the type of activity of the enterprise or the method of data processing.

The other side contains a unified tabular form consisting of 18 columns and as many rows as there are employees on staff. If the company has many employees, there may be several sheets with tables, all numbered and the total number placed in a separate field.

Payroll form T-51

Filling out the table section

The filling rules are simple. The calculation data for employees is entered into the lines of the form, one line – one employee. Amounts are reflected in rubles and kopecks and rounding is not allowed.

The following fields must be filled in:

— serial number;

— employee number according to the timesheet;

- FULL NAME. employee;

- position held;

— salary amount, tariff rate;

— how much time worked (in hours);

— how many hours worked on holidays and weekends;

— accruals;

— withdrawals and offsets for past overpayments (including taxes);

— the company’s debt to the employee;

— the employee’s debt to the company;

- total result.

The results of wage calculations for each employee are reflected in the “to be paid” field (No. 18). In fact, calculating the total is solving an example with one unknown - the amount of salary.

Please note: Once this unified table is ready and signed, all information from T-51 must be transferred to the payroll labeled T-53.

There should be no blank fields; if there are no indicators, then a dash is added.

Sample of filling out payroll T-51 for salary

The period of operational storage of the statement is limited. As soon as the period allotted for the payment of wages ends (5 days), the “deposited” mark is placed opposite the name of the employee who did not receive the funds in the “to be paid” column. Information that a specific employee was not paid for work on time is taken from the T-53 payroll. If necessary, a link to the relevant information (statement or warrant) is provided.

Based on what documents is it compiled?

To carry out calculations using the unified form T-51, the accountant requires data contained in the following documents of the enterprise:

• staffing table,
• time sheet for recording working hours,
• documentary information on production (if payment is piecework),
• orders or instructions on the appointment of incentive payments (bonuses),
• orders or orders imposing monetary sanctions.

For those enterprises that use computer data processing, all primary information is entered into a database and stored there. The automated system should also operate on the basis of the T-51 sample form.

Who draws up the form and who verifies it?

The payslip is created by an accountant, whose responsibility also includes the subsequent transfer of the form for storage. In large companies, a separate employee is allocated to calculate wages. This is due to the special importance of the events. It is he who signs the calculation on the last page of the unified statement, and a transcript should also be provided indicating the position and full name. Unlike the T-53, an executive visa is not issued here, since money is not issued under this document.

The payroll statement is compiled in a single copy for the reason that it is intended for internal use.

Please note: For the same reason, in the archives of the enterprise, the storage period for the completed form is 5 years, and not 75, as provided for personnel information (T-53).

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.

Pay slip, form

Pay slip, form

Personal account, 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 - the salary form for each employee is available for download.

Filling procedure

It can be compiled in either paper or electronic form. The electronic payment document must be signed with an electronic signature. The filling procedure is regulated by Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014.

First of all, the title page is filled out: all organizational details of the institution are indicated (name, INN/KPP, OKPO). It is also necessary to indicate the total amount paid, indicate the billing period, number and date of the PO. The head and chief accountant put their signatures in the title part.

The tabular part is formed from the following information data:

• serial number;
• employee position;
• Personnel Number;
• FULL NAME.;
• salary (rate) according to the tariff;
• the amount of time worked according to the time sheet;
• deductions and accruals carried out for each employee;
• signature column.

The bottom lines indicate the total amounts for all employees: how much money was paid and how much was deposited. It is also noted who made the salary payment, the name and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.

The terms for issuing funds are limited - no more than five working days. In the event that the employee has not received wages within the specified period, the amount is deposited, and the corresponding mark is placed in the notice.

Features for a budget institution

Budgetary, autonomous and government institutions, when calculating and paying (in cash) wages, use special salary forms approved by Order of the Ministry of Finance No. 52n dated March 30, 2015:

• 0504401 - settlement and payment;
• 0504403 - payment.

Salary statements used by budgetary institutions are formed on the basis of a timesheet and are compiled similarly to a payment document for LLCs, non-profit organizations and individual entrepreneurs.

The title part contains all the details of the budgetary organization: name, division, INN/KPP, codes in accordance with all-Russian classifiers, signatures of the manager and chief accountant, as well as the unit of measurement (currency).

The following columns are filled in in the tabular section:

• Personnel Number;
• job title;
• FULL NAME.;
• accruals;
• retention;
• actual total;
• signature.

Upon the issuance of monthly remuneration, the issued and deposited amounts are recorded. The PO of a budgetary institution is signed by the compiler, the inspector and the cashier, indicating the positions and date of signature. You can download the salary slip for free (for accounting departments) on our website.

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 the latter are paid 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, format T-54 or T-54a - 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 it is necessary 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

The T-51 form 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;
• hospital 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 to be completed in the reporting month. On its basis, payments are made to employees for time worked.

Data on accruals are transferred to payrolls 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. Documentation of this type used to calculate wages, therefore, is considered calculated.

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

How to fill out when calculating salaries?

The 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.
• Another type of deduction - alimony, etc.
• The total amount of the previous 2 columns.
• Debt of the organization unpaid during previous billing periods.
• Employee 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 the 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.