This article will focus on salary slips. There are three unified forms of salary statements: settlement (form T-51), payment (form T-53) and payroll (form T-49). All three forms were approved by Decree of the State Statistics Committee dated January 5, 2014 No. 1. The same resolution also approved the procedure for filling them out, which you can find below. Each salary slip has its own purpose and feature, which we will talk about in more detail in this article. Below you can also download salary slip forms and see examples of how to fill them out.

Salary slip forms

Payroll - form T-51

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

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

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

Payroll - form T-53

Unlike the payroll, the payroll is a statement for the payment of wages to employees. Form T-53 can be used in business activities by organizations and entrepreneurs who pay employees salaries in cash through the cash register. The fact of receiving a salary is recorded in the payroll by affixing the employee’s signature.

For the total amount of wages issued to employees on the payroll, a statement must be drawn up, the details of which are indicated in the payroll.

Note! If a payroll is used in business activities, then payslips must also be prepared along with it. In this case, a payroll is needed for issuing wages, and a payroll is needed for calculating and calculating wages.

A sample of filling out a pay slip is provided.

Payroll - form T-49

In order to simplify the document flow of organizations and entrepreneurs, a mixed form was approved - a payroll sheet, which reflects both the calculation and payment of wages.

Just like a payroll, a payroll slip is prepared only if wages are paid in cash. At the same time, neither the payroll nor the payroll is prepared.

If settlements with employees for wages are transferred to non-cash form, then the payroll cannot be used in this case.

You can familiarize yourself with a sample of filling out a payroll slip.

Thus, entrepreneurs and organizations can independently choose which documents to use for calculating and issuing salaries. Use a single document - payroll (form T-49) or 2 documents - payroll (form T-51) for calculating wages, and payroll (form T-53) for issuing wages.

The salary statement in any form must be drawn up taking into account the instructions approved by the State Statistics Committee. You can read these rules below.

Payroll: form + sample filling

We looked specifically at filling out the payroll slip (Form No. T-49). In this consultation, we will talk about the payroll (form No. T-53) and show an example of how to fill it out.

What is payroll used for?

The payroll is used to reflect the payment of wages to the organization's employees, but only to those who receive wages in cash and not on plastic cards.

The payroll is drawn up in one copy in the accounting department and submitted to the cash desk for payment (including for an advance).

The payroll form is developed by the organization independently and is fixed in the accounting policy. An organization can also use payroll form No. T-53, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. Let's talk about some of the features of filling out a payroll according to form No. T-53.

About filling out the payroll according to form No. T-53

The cover page of the payroll (Form No. T-53) indicates the total amount to be paid.

The permission to pay wages is signed by the head of the organization or a person authorized by him to do so.

In the payroll, upon expiration of the payment period, against the names of employees who have not received wages, in column 5 the mark “Deposited” is made. If necessary, the “Note” column of Form No. T-53 indicates the number of the presented document (for example, when receiving a salary by proxy).

At the end of the payroll table for the payment of wages, after the last entry, a final line is drawn to indicate the total amount of the payroll.

At the end of the statement itself, the amounts of paid and deposited wages are indicated.

An expense cash order (form No. KO-2) is drawn up for the amount of wages issued, the number and date of which are indicated on the last page of the payroll.

Payroll (form): download

Form T-53 “Payroll” is contained in the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. Using the form code (T-53), the salary slip (form) can be easily found in the reference and legal system “ConsultantPlus”.

Every organization that has employees is required to pay wages at least twice a month. The document confirming the fact of payment of wages is a payment slip.

Payment statement

This is a primary accounting document that has a unified form approved by a resolution of the State Statistics Committee in 2004. Using one payment card, you can issue wages, bonuses, benefits and other payments to one or several employees at once. This document is compiled by the accounting department and must be signed by the head of the organization or another person authorized to sign this document. Based on the statement at the organization's cash desk, an employee can receive remuneration for work. The statement is most often compiled for one calendar month.

Rules for filling out a payroll

As mentioned above, the payroll has a strictly defined form and must be filled out in accordance with all the rules of office work and the rules enshrined in the law.

Required data

full name of the organization transferring wages to its employee;

code according to the classifier of enterprises and organizations operating on the territory of the Russian Federation;

The amount that the employee receives through the company’s cash desk (indicated both in numerical terms and in words);

number and date of preparation of this payment;

Full name of the employee receiving the income;

The period of time for which the employee receives payment;

the employee’s signature certifying that he has received funds;

last name, first name, patronymic of the head of the organization or person authorized to sign pay slips and his signature.

After the accounting department has compiled the payroll, it is sent to the cashier to check that the details and information that was entered in the document are filled out correctly. The statement is not allowed to contain gross or minor errors, as well as corrections. If an error was made, it is advisable to cross out the incorrect symbol, write the correct information and indicate the corrections with the phrase “corrected from ___ to ______”, the date of the correction and the signature of the persons responsible for this statement.

Upon expiration of the deadlines established by the statement, the cashier is obliged to issue all amounts and close it. The deadline for issuing wages is set by the organization, but cannot exceed five working days. All funds not received by employees according to this statement are deposited. Deposition often occurs when an employee receives money from the company’s cash desk and, for example, due to illness, vacation or other reasons, was unable to receive it. In such cases, the funds must be sent back to the bank.

Below is a standard sample and payroll form, a version of which can be downloaded for free.

A payroll is a method of processing cash payments at the cash desk of an enterprise when making payments to employees.In this case, the accrual itself is made by drawing up a payroll, which, in turn, is closely related to the form of the payroll.For example, to calculate wages, payroll sheets according to Form 49, timesheets of Form T12, etc. can be used. What exactly should be used is determined based on the characteristics of the activity of the enterprise itself.

If wages are calculated, then their payment is made through a payroll in the T-53 form. Let us remind you that you do not need to use the two above forms if the calculation and payment of salaries to staff are carried out in a universal one. Each completed payroll T-53 is entered in chronological order into the payroll register.

Filling out form T-53

Name of the organization or individual entrepreneur. If the salary is calculated for a specific structural unit, then indicate its name, if for the whole enterprise, put a dash.

OKPO code. It can be viewed in the notification from Rosstat.

Corresponding account. The account is set to 70 – “Settlements with personnel for wages”.

The line “To the cashier for payment on time.” The period for which money is withdrawn from the organization’s current account is indicated. According to the rules, you cannot store cash in excess of the established limit in the cash register, with the exception of funds intended for issuing wages - they can be stored for 3 days. So it is better to indicate a 3-day period in this line.

Reflected below total salary in words and figures. The head of the organization and the chief accountant put their signatures next to it.

In the table, everything is quite simple: Last name, initials, personnel number of employees and the amount of money they should receive. When receiving a salary, each employee must sign.

Money not received by the employee for any reason must be handed over to the bank, and in column 5 the entry “Deposited” must be made.

Below the table the total amount paid is indicated in words and figures, as well as the deposited amount (if not all employees received the salary).

Also indicated at the bottom of the form:

Details of the cash receipt order on the basis of which money was taken from the cash register

Responsible person who made the payment (full name, position and signature)

Full name, signature of the accountant, as well as the date of signing the document

Payroll: sample filling