The payroll in the unified form T-53 is used to issue wages and other cash payments to employees in cash from the enterprise's cash desk (bonuses, severance pay, other payments and compensations). The unified form T-53 was approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

For employees who receive funds by bank transfer, via bank cards, only a payslip is filled out, and payslips and payslips are not prepared.

In what ways can you withdraw cash from a cash register?

• If you give money from the cash register to an employee for reporting and the planned expenses are related to the conduct of the activities of an organization or entrepreneur, you only need to issue a cash receipt order (Form No. KO-2);
• If you issue a salary, stipend, bonus in cash from the cash register, you must issue not only a cash receipt order, but also a payroll in the unified form T-53.

Statements in the T-53 form are taken into account in a special journal for registering statements, which is kept by the company throughout the year, and then stored in the archive for 5 years. Each statement has a serial number, and by this number the payroll is recorded in the journal.

The statement is drawn up on several pages, their number depends on the number of employees of the company.

Sample of filling out the unified form T-53

The statements are compiled in one copy. The first, title page of the document for issuing salaries contains the required details:

• company name, structural unit, details (OKUD, OKPO, corresponding account);
• validity period of the document;
• the total amount that will be paid according to this statement;
• signatures of the head of the company and the chief accountant, dates of signing the document;
• directly the name of the document, its number and the date when it was compiled;
• billing period.

The reverse side of the statement contains a table with the following columns:

• Employee serial number;
• Personnel number of the employee (in case personnel records are carried out with the assignment of personnel numbers);
• Last name, initials of the employee;
• The amount accrued to the employee;
• Signature in case of receiving money from the cash register;
• Note. In the last, sixth column, as necessary, marks are made that allow the cashier to issue money: for example, a power of attorney to receive a bonus for another employee, etc.

When the deadline for payment of money expires, a special mark “Deposited” is placed on the payroll opposite the names of employees who have not received the money.

At the very end of the payroll, after the last entry, “Total” is added: a final line where the total amount of the entire payroll is entered. An expense cash order is drawn up for the amount of funds that were issued (form No. KO-2), and the number and date of the order are noted on the very last page of the payroll.

Please note that if you use a payroll statement in form No. T-49, then other forms of settlement and payment documents (forms No. T-51 and T-53) do not need to be drawn up.

Check out the sample for filling out the unified form T-53 to fill out the form correctly and avoid mistakes.

At every enterprise that uses hired labor, employers have an obligation to pay for it. And in order to pay employees, the employer needs to fill out a number of papers. Why you need a payroll statement, what is the procedure for filling it out and what types of statements there are, we will explain later in the article.

Statement

The payroll statement is a universal unified accounting document in the T-49 form, approved by Resolution of the State Statistics Committee of April 5, 2001 No. 1, replacing the other two:

The main purpose of this business paper is to reduce documentation at the enterprise, because it simultaneously contains information about calculations and payments. This means that by filling it out, you save yourself from the need to maintain several more.

This document can be used by both enterprises and individual entrepreneurs. And employers can choose the appropriate form to fill out at their own discretion. However, there are still a number of restrictions in this regard.

Filling procedure

In an organization, the person responsible for filling out and maintaining these statements may be a cashier, and in his absence, it is permissible to assign these powers to an accountant.

The main sources for filling out this document are:

1. Timesheet of exits and visits.
2. Orders on the basis of which you can extract information about the amount of wages, amounts of incentives or deductions.
3. Staffing schedule.
4. Holiday information.
5. Personal cards of employees.
6. Sick leaves.
7. Other documents.

This document is compiled in a single copy. It can be filled out either by hand or in printed form by typing on a computer. After the statement has been compiled, it must be signed by the manager.

Since the payroll statement is considered a mandatory accounting document, the Tax Code of the Russian Federation and the Federal Law of December 6, 2011 “On Accounting” determine its storage period for 5 years.

Types of statements

As we mentioned earlier, there are several types of statements:

• calculated (T-51);
• payroll statement (T-49);
• payment (T-53).

Statement T-49 is applicable in organizations that practice paying employees in cash. In parallel with it, a cash order is filled out.

However, some enterprises use a different method of issuing wages: it is more convenient for the administration to transfer money to employees’ cards. In this case, the accounting department must use form T-51. There is no need to fill out other forms. True, there are situations when only one employee is forced to receive payment in cash, then the establishment of a T-49 form is inevitable.

Form T-53 is easy to fill out and is very easy to use. This document reflects the amount to be paid to the employee for a certain month. Such a document can be used to document amounts to be issued, for example, for travel, postal or other business expenses.

Other classification of statements

In some accounting classifiers, statements are usually divided according to the OKUD form: 0301009, 0504401.

The payroll statement, form 0301009 according to OKUD, is the same document in form T-49. It is used in enterprises of any form of ownership, with the exception of state and municipal ones. It is acceptable to use this statement by individual entrepreneurs.
Sheet 0504401 for OKUD is used when paying employees working at state enterprises. And unlike the statement used in enterprises of other forms of ownership, this document does not contain information indicating the amount of salary and the amount of time the employee worked. Although its filling sources remain the same.

But at the same time, some documents established for government bodies differ significantly from those used in privately owned enterprises.

Form T-49

The payroll statement, a sample of which we offer in this article, must include certain mandatory information. Let's start with the cover:

1. The full name of the employer is written down in accordance with the statutory documentation.
2. OKPO is indicated.
3. Date of document creation.
4. Number.
5. In numbers and words the amount of funds to be issued.
6. Dates of issue.
7. The period for which the accrual occurred.

The tabular part contains:

1. Serial number.
2. Employee personnel number.
3. Position, full name
4. Rate or salary.

The information provided must match the working time sheet. In the last column you must indicate the total amount to be received.

After the funds are issued to the employee, he must sign for their receipt. It is the signature that will indicate that the payment has been handed over.

The end of the preparation of this document will be the signature of the management, the accountant, indicating the cash order (number and date).

This document must be completed once a month.

Form T-51

The payroll sheet (form) T-51 consists of a title page and a table on the back. The procedure for entering information into the title page is similar to the general procedure for filling out statements, that is, it is necessary to indicate the name of the employer, his details, the date of creation and document number, as well as the reporting period and amounts to be issued.

The table includes:

1. Serial number.
2. Full name of the employee.
3. Employee personnel number.
4. Job title.
5. A certain amount of payment.
6. Amount of time worked.
7. Amount of payment, costs.
8. The debt of the enterprise in relation to each employee.
9. The duty of the employee before acceptance.
10. The final amount to be issued.

At the end, the amount to be issued to the employee is written down, and it is also necessary to issue a cash receipt for the same amount.

This document is signed in the prescribed manner. When using it, there is no need to prepare other statements.

Form T-53

Unlike previous documents, this form does not cover information indicating the amount of time worked by the employee, does not consider data on deductions from pay, incentives, or information on tariff rates.

1. The title page must contain:

• name of company;
• OKPO enterprises;
• the period within which payments must be made;
• amount of money;
• number and date of formation;
• reporting period.

2. The following data is recorded in table form:

• serial number;
• personnel number;
• Full name of the employee;
• amount to be issued;
• employee signature;
• other notes.

Before releasing funds, the accountant must check the accuracy and reliability of the information entered.

Due to the fact that all payroll statements are strict accounting documents, corrections and errors in them are highly undesirable.

General rules and errors

The general period for issuing money from the moment of registration of payroll statements is set at five days.

According to Form T-53, money must be issued within three days from the date of completion.
It must be remembered that the issuance of salaries according to such statements is carried out only in rubles.

Before you start issuing money according to the statement, the employee responsible for filling it out must double-check all the information for errors.
If errors were discovered before the money was issued, the specified statement can be reissued. However, if shortcomings were discovered already during the process, the erroneous information is crossed out and the correct information is indicated above. In this case, the inscription is placed: “Believe the corrected one” and is certified by the signature of an authorized person.

The payroll statement is considered a document of strict accounting reporting. A sample of filling out, one or another form of the specified document can be easily found on any accounting resource or legal portal.

Used to pay wages to employees of an organization.

When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.

For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.

The statements are compiled in one copy in the accounting department.

On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. At the end of the statement, the amounts of paid and deposited wages are indicated.

In the payroll (Form N T-49) and the payroll (Form N T-53), upon expiration of the payment period, against the names of employees who did not receive wages, in columns 23 and 5, respectively, the mark “Deposited” is made. If necessary, the number of the presented document is indicated in the “Note” column of Form N T-53.

At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.

In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.

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Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for labor accounting and its payment”

The employer is obliged to pay employees wages on time, as well as inform them about the principles of accrual. For this, a special document is used - a pay slip: a form and a sample for filling out this paper are easy to find on the Internet. The form of this document is not fixed by law, so each enterprise develops it independently. The payslip allows the employee to see. how much was earned, paid in advance, withheld as income tax.

Basic rules for issuing pay slips

It is not difficult to find an approximate form and example of a pay slip; this document should contain a standard set of data. It is important that they are clear to employees: it is necessary to conduct a consultation in order to avoid future questions regarding the calculation and payment of salaries. In addition, the employer must properly organize the issuance of such sheets. There are two ways to give them to employees:

• Create an accounting journal at the enterprise, which records the issuance of a sheet to each employee.
• Organize the distribution of tear-off sheets for signature. In both cases, the loss of sheets is excluded; each document is issued directly to the recipient.
• Organize an email newsletter. This new method of issuing sheets was confirmed by letter of the Ministry of Labor No. 14-1 / OOG-1560 - it clearly states that issuing an electronic version of the sheet instead of a paper one is not a violation of the rights of employees.

The introduction of electronic versions simplifies and speeds up document flow in an enterprise, and also makes it possible to guarantee that a document is sent to the addressee.

Although salaries, according to the requirements of the Labor Code of the Russian Federation, are supposed to be issued twice a month, a pay slip is issued only once, after all payments, allowances and additional payments due to the employee have been finally calculated.

What should be on the payslip

Check out the sample payslip form to fill out this document according to the rules without making mistakes. Although it is compiled in free form and does not have strict design rules, it should contain basic information. The sheet must contain the following set of information:

• The salary that was accrued to the employee for the past month.
• Other amounts that were due to the employee. This includes compensation for sick leave, payment of compensation for wages withheld by the employer, and more.
• Deductions made from an employee's salary. The deducted advance, withheld income tax, as well as other deductions, if they occurred during the reporting period, are indicated.
• The total amount that must be given to the employee.

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The website offers you to download a sample salary slip to learn more about the rules for its preparation. The form should be easy to understand, so that if employees have questions, any unclear point can be quickly clarified.

How to properly store payslips

According to the established rules, if electronic document management is available, payslips must be stored at the enterprise for at least 5 years - this is necessary to conduct financial audits and clarify all issues regarding employee salaries. If the enterprise does not have personal accounts, and money is given to staff in cash at the cash desk, pay slips must be kept in the archive for 75 years. In the future, this information may be required when calculating employee pensions.

The legislation provides for liability for the absence of pay slips at the enterprise or their incorrect completion. If such violations are detected, an individual entrepreneur faces a fine of up to 5,000 rubles, and for a legal entity, the fine can be increased to 50,000 rubles.

The employer must ensure that the financial documentation of the enterprise is maintained in perfect order. In the future, this will help to avoid not only fines from tax authorities and other inspection organizations, but also claims from employees. If repeated violations are detected, the penalties will be even more serious, and this will lead to unpleasant consequences for the organization.

The employer is obliged to inform the employee about his salary when paying it (paragraph 1, part 1, article 136 of the Labor Code of the Russian Federation). This is done by presenting a pay slip, the form of which will be discussed in our consultation.

Payslip form

The legislation does not approve a single form of pay slip. The Labor Code of the Russian Federation states that the employer develops the form of the pay slip independently (Part 2 of Article 136 of the Labor Code of the Russian Federation).

Pay slips: how to issue them correctly

To confirm that a pay slip has been delivered to an employee, you can:

• or provide a tear-off part on which the employee will sign;
• or keep a log of the issuance of pay slips.

Moreover, despite the fact that wages must be paid at least every half month (Part 6 of Article 136 of the Labor Code of the Russian Federation), it is enough to issue a payslip only with the final payment, because the components of wages when paying an advance are not yet known.

By the way, according to the Ministry of Labor, an employer can send pay slips to employees by e-mail, rather than hand them out - this method of issuing pay slips will not be a violation of labor legislation (Letter of the Ministry of Labor dated 02.21.2017 No. 14-1/OOG-1560) .

What should a payslip contain?

When developing the pay slip form, the employer must provide the following information:

• components of wages due to the employee for the relevant period;
• other amounts accrued to the employee, including monetary compensation for delayed wages;
• the amount and reasons for the deductions made;
• the total amount of money to be paid.

Thus, the salary slip is a breakdown of accruals and deductions for the month.

How long to store payslips

The employer must keep pay slips for the issuance of wages for at least 5 years (subject to verification), and if not, for 75 years (Article 412 of Section II of Order of the Ministry of Culture dated August 25, 2010 No. 558).

Responsibility for the absence of payslips

Since the employer’s obligation to prepare payslips is provided for by the Labor Code of the Russian Federation, their absence can be qualified as a violation of labor legislation. This threatens the employer with a fine for officials and individual entrepreneurs in the amount of 1,000 to 5,000 rubles, for employers-legal entities - from 30,000 to 50,000 rubles and increased fines for repeated violations (