In a well-organized financial accounting system of the company, not only the choice of a personnel settlement system, but the perfect filling of primary documents for payroll calculations, for example, such as T-51 payroll, is of particular importance.
Document Purpose
The best option for applying this accounting register is the system for issuing salaries on payment cards through bank terminals. In this case, the company does not compile payroll statements, as salary payments are not carried out through the cashier of the enterprise.
Consider the features of the document and understand the intricacies of its filling. Settlement statement - an accounting form that reflects the amount of earnings to be handed over to each employee with a summary of the total accruals, deductions and payments in general for the statement.
A form is drawn up by an accountant. He is responsible for the accuracy of the information stated in it and confirms this document with his own signature. Filling out the form is based on the credentials: work orders, personal accounts, time sheets and schedules for going to work.
The payroll contains the following information:
• Payroll and payroll deductions;
• the amount of salary to be handed over to each employee.
This monetary document is prepared for the reporting month and is the basis for the transfer of information to the bank, which credits the amount of wages to be issued to card accounts.
Basic details of the form
The form of the payroll sheet T-51 is unified, approved by the Resolution of the State Statistics Committee of 05.01.04, has an assigned code for OKUD (0301010) and a number of mandatory details on the cover page:
• Company name;
• code for OKPO;
• number and date of preparation of the document;
• the time period for which the salary is accrued.
Filling the turnover of the sheet occurs in a tabular form indicating:
• record serial number;
• personnel number of the employee (when maintaining personnel records with assignment of personnel numbers);
• name of the employee;
• positions, professions;
• tariff rate in rubles;
• information on the number of days worked (hours) and the availability of weekends and holidays;
• payroll amounts by type with summing up the total amount;
• amounts to be deducted from wages with summing up the line-by-line result;
• the estimated amount of salary to be paid into the hands or debts of the employee to the company.
Title Fill
The payroll has a cover sheet and spreadsheet. If the contingent in the company is large, several sheets are filled with mandatory numbering and a mark in a special column of their number.
The code on OKPO is affixed on the title page, the name of the enterprise and its structural unit is indicated, if there is one, the number and date of the statement, the billing period is indicated.
Table filling
The table part involves filling in 18 columns, which are a phased payroll for each employee:
1 - the record number is affixed in order;
2 - personnel number of the employee;
3 - the name of the employee is indicated;
4 - indicates the profession (position) of the employee;
5 - the size of the salary or hourly tariff rate;
6 - indicates the total number of hours actually worked;
7 - the number of days off and holidays is affixed.
The payroll is convenient in terms of grouping costs, so columns 8-12 indicate the amount of payroll:
8 - the amount of the calculated time payment is indicated;
9 - the amount of accrued piecework payment is indicated;
10 - the amount of other charges is indicated (for example, territorial coefficient, surcharge for traveling work , etc.);
11 - marks are made on other income received;
12 - the total amount of charges is calculated.
In columns 13-15, the deductions are calculated:
13 - calculated to withhold the amount of personal income tax;
14 - other deductions are indicated (alimony, contributions to the trade union committee, penalties for court decisions, the cost of uniforms, other deductions at the request of the employee);
15 - the total amount of deductions is calculated;
16 - indicates the debt of the enterprise (accounts payable) to the employee (for example, according to calculations with accountable persons, if the expense report has been drawn up but not paid by the employer);
17 - indicates the debt of the employee to the company (for example, to compensate for the damage caused to the company);
18 - the estimated amount to be handed is indicated.
Document Maintenance
In the case of a mechanized method of accounting, the settlement sheet, the form of which the company is entitled to develop independently, must contain all the required details.
The advantage of using this document in accounting is a convenient compact form, grouping data on accruals, deductions and payments for the reporting period and allowing for fast and high-quality reconciliations of final figures with analytical data.