The question of using standardized or independently developed ones is still in the field remains open, so it is recommended to stick to the specially designed forms back in 2004.

After all, claims may arise from regulatory authorities, because when developing forms yourself new legal requirements that apply to a specific document may not be taken into account. In this regard, when developing independent forms, it is recommended to contact a competent specialist knowledgeable in a wide range of legislative issues.

Therefore, the main accounting documents in force at Russian enterprises are It is most appropriate to consider in the light of Resolution No. 1 of January 5, 2004 of the State Statistics Committee of Russia.

Documents for payroll and employee labor accounting

List of forms:

1. T-12 - Form “Ticket for recording working hours and calculations”;
2. T-13 The form is called “Working Time Sheet”;
3. T-49 The form is called “Payment Sheet”;
4. T-51 The form is called “Payment Sheet”;
5. T-53 "Payroll" form;
6. T-53a Form of "Payroll Registration Journal";
7. T-54 “Personal Account” form;
8. T-60 Form "Notes of calculation for the employee";
9. T-61 Form “Notes of settlement upon termination (termination) with an employee”;
10. T-73 Form of the “Act of acceptance of work performed under the agreement concluded for the duration of the specific work.”

Brief description of documents for recording employee wages

Timesheets in the organization is carried out for all employees of the enterprise. Depending on the size of the enterprise, it can be carried out both for individual divisions and for the enterprise as a whole. Each employee has a personal unique personnel number, which appears in all payroll documents.

The essence of timesheets is to record all attendance, lateness, or to account for overtime work. This report card is kept by the head of the unit or other employees who have been assigned this responsibility. Everything goes into the accounting department correctly. There, the employee calculates the amount of salary to be paid.

All salary calculations are carried out in the payroll. In some organizations, two separate payroll documents are drawn up - payroll and payroll.
In the first of them, only the calculation is carried out, and in the second, only the full name, personnel number and the amount to be paid are indicated. The second document is a kind of receipt for salary receipt.

In T-53a statements are recorded for one calendar year.

In T-54 monthly information about the wages received by the employee during the year is reflected; it contains records of all accruals and deductions. In the following document for accounting wages - a note-calculation for the provision of annual leave to an employee, the due wages and other due payments when going on leave are calculated.

Upon dismissal of an employee T-61 is being compiled in the organization. The document itself is drawn up by a personnel employee, and the calculation is made in the accounting department. Days for which vacation was not taken are taken into account and compensation is made, or if the vacation was taken in advance.

The last document from this list is drawn up when registering completed work that was carried out under an employment agreement concluded for a certain period. This act is the basis for full or partial payment for work performed.

1.3 Primary documents for wage calculations

For settlements of wages with employees of organizations, the following forms of primary accounting documentation are used (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Let's consider the forms of primary accounting documentation in table 1. “Primary documents for calculations of wages”

Table 1

The working time sheet is the main document on the basis of which wages are calculated for the organization's employees and additional payments for work under conditions different from usual ones. A time sheet is an element of the organization’s document flow and must be specified in the organization’s accounting policies.

Currently, there is no regulatory document regulating payroll accounting in accordance with modern requirements. But since, with the beginning of market reforms, the payroll scheme in commercial organizations tends to be simplified, the requirements previously imposed on this sector of accounting, at least, have not lost their relevance.

1.4 Forms, systems and types of remuneration

Remuneration is a system of relations related to ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts (Labor Code of the Russian Federation, Article 129).

Wages are remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

There are basic and additional wages. Basic wages include wages accrued to employees for hours worked, the quantity and quality of work performed, the quantity and quality of products produced, additional payment for qualifications, night work, overtime work, etc.

Additional remuneration includes payments for unworked time provided for by labor legislation: payment for regular vacations, for the time spent performing government duties, preferential hours for teenagers, etc.

Forms of remuneration are determined by Art. 131 of the Labor Code of the Russian Federation. The main forms of remuneration are time-based and piece-rate. These forms have their own varieties: simple time-based and time-based-bonus, on the one hand, and direct piecework, piecework - bonus, piecework - progressive, indirect - piecework, on the other hand.

With time-based payment, earnings are calculated based on the amount of time worked. The earnings of workers with time-based wages are determined in areas where the use of piecework wages is impossible, i.e. labor rationing is difficult and in this case earnings are determined by multiplying the hourly or daily tariff rate by the number of hours or days worked by the employee.

Time-based - a bonus form of remuneration is that, along with the payment of official salaries or rates per unit of working time, a bonus is paid for high-quality and timely completion of work or other indicators.

With direct piecework, payment is charged for each production operation or unit of production at the same rate.

Piecework - a bonus form of remuneration involves the payment of a bonus subject to the fulfillment of assigned tasks or other indicators for a day, month, quarter or year.

Under the piecework-progressive system, wages are increased for production above the norm. It, in turn, can be individual and collective.

Indirectly, the piece-rate system is used when paying general production personnel, in particular, for adjusters, assemblers, assistant foremen and other workers and, as a rule, payment is made as a percentage of the earnings of the main workers of the serviced area.

As a form of remuneration, a lump sum payment can be used, which involves the calculation of earnings for the entire volume of work or a certain amount of production. This form involves issuing a task for a given volume of production and paying advances during the reporting period. The final earnings are calculated after acceptance of the completed volume of production or work (services) taking into account the quality characteristics.

To pay for labor at a particular enterprise, various systems can be used, among which are:

Tariff system is a set of standards by which wages are differentiated for workers of different categories (Article 129 of the Labor Code of the Russian Federation), while the standards are tariff rates (salaries), tariff schedules, tariff coefficients with taking into account the working conditions in which the employee works. Tariffication of work and assignment of tariff categories by employee is carried out on the basis of a single tariff - qualification directory;

The non-tariff system is characterized by the fact that labor is paid based on the employee’s labor contribution to the organization’s activities;

The floating salary system involves remuneration based on the amount of money that the organization can allocate to pay wages;

The commission-based payment system determines the amount of remuneration as a percentage of the revenue received by the organization.

With any remuneration system in accordance with Federal Law No. 82-FZ of June 19, 2000 “On the Minimum Wage,” an employee who has fully worked the reporting month must receive remuneration no less than the amount established by law.

To properly organize and maintain records of settlements with employees based on accrued wages and other payments, it is necessary to have information about the composition of such payments.

Labor legislation identifies the following main types of payments related to remuneration (which can be calculated in accordance with accepted forms and systems of remuneration):

Amounts accrued at tariff rates. Article 129 of the Labor Code of the Russian Federation defines the tariff rate as a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, without taking into account compensation, incentives and social payments. The amount of wages when applying tariff rates depends on the actual time worked.

Amounts accrued based on official salaries. In accordance with the definition given in Art. 129 of the Labor Code of the Russian Federation, salary (official salary) is a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments. Determination of wages based on established official salaries is most often used in relation to management personnel (including the head of the organization).

Amounts accrued at piece rates. Piece rates are used to assess the quantity and quality of work of piece workers. In this case, the amount of accrued wages depends on the number of products actually produced. In cases where production is carried out by a team (team) of workers, complex piece rates can be established.

Amounts accrued as a percentage of revenue. Setting wages as a percentage of revenue makes sense only in those organizations that specialize in sales of finished products, and for those categories of workers whose quantity and quality of labor determines sales volume. Thus, most often this form of payroll calculation is used in trade organizations.

Incentive accruals, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators. This group of payments is, as a rule, personal in nature, and the amount of accruals depends on the quantity and quality of work of a particular employee. The exception is bonuses paid for the performance of the organization as a whole, its structural unit or production team.

Accruals of an incentive and (or) compensatory nature related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for work in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation.

One-time payments for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation. This group of additional payments is also personalized. The difference from such incentive accruals is that remuneration for length of service can be paid either monthly or annually, and also that the collective agreement may establish additional conditions, in the event of which the bonus may not be paid in full.

Bonuses determined by regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult climatic conditions. This group of allowances is also of a general nature. The amount of the bonus does not depend on the quantity and quality of labor and other conditions. Another feature is that the above-mentioned allowances are essentially increases - i.e. when they are applied, a new salary is formed, the amount of which is applied when calculating other allowances and additional payments (except for the allowance for work in harmful and especially harmful, dangerous and especially dangerous conditions).

Amounts accrued in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the work schedule on a shift, as well as for days delays of workers en route due to meteorological conditions. This is due to the fact that in this case there is a need to make calculations not only for the time actually worked (or for the amount of work actually completed), but also for some other periods during which the employee was not directly involved in production activities.

Payment for overtime work. Article 99 of the Labor Code of the Russian Federation defines overtime work as work performed by an employee at the initiative of the employer outside the established working hours, daily work (shift), as well as work in excess of the normal number of working hours during the accounting period. Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime;

In all cases, it is prohibited to engage in overtime work:

– pregnant women;

– workers under the age of 18;

Only with the written consent of the employee and in the presence of an appropriate medical certificate is it permitted to engage in overtime work:

– disabled people;

– women with children under three years of age.

At the same time, disabled people and women with children under three years of age must be informed in writing of their right to refuse overtime work. Overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year. Violation of this restriction does not mean a prohibition of payment for work in excess of the established amounts.

Payment for work on weekends and holidays.

Non-working holidays in the Russian Federation are:

If a day off coincides with a non-working holiday, the day off is transferred to the next working day after the holiday.

An additional restriction is established by labor legislation in relation to disabled people and women with children under three years of age. These categories of workers may be required to work on weekends and non-working holidays only if such work is not prohibited for them for medical reasons. At the same time, disabled people and women with children under three years of age must be informed in writing of their right to refuse to work on a day off or a non-working holiday.

A prerequisite for the involvement of employees to work on weekends and non-working holidays to be considered correctly executed is a written order from the employer, as well as, in appropriate cases, the written consent of the employee.

In accordance with Art. 153 of the Labor Code of the Russian Federation, work on weekends and non-working holidays is paid at least double the amount.

Payment for night work.

When paying for work at night, it should be taken into account that payment is subject to each hour of the work shift falling on the period from 22.00 to 6.00. They cannot be lower than the minimum amount established by Decree of the Government of the Russian Federation of July 22, 2008 No. 554 - 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night.

The following are not allowed to work at night:

- pregnant women;

– workers under the age of 18, with the exception of persons involved in the creation and (or) performance of artistic works, and other categories of workers in accordance with the Labor Code of the Russian Federation and other federal laws.

Women with children under three years of age, disabled people, workers with disabled children, as well as workers caring for sick members of their families in accordance with a medical report, mothers and fathers raising children under the age of five years of age, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited for them for health reasons in accordance with a medical certificate. At the same time, these employees must be informed in writing of their right to refuse to work at night.

Payment for unworked time.

Cases when an employee must be paid for time not worked include, in particular, payment for work in case of failure to meet production standards, in case of a manufacturing defect, in case of downtime, etc.

Such cases are cases of maintaining the average wage:

– for the duration of employees’ performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation. The list of cases when employees retain their wages while performing state and public duties is limited by law. The period for which average earnings can be saved is also limited;

- during vacation.

– additional payment for minors for reduced working hours. Labor legislation establishes a shortened working day for workers under the age of majority.

– to pay for breaks in mothers’ work to feed their children. In this case we are also talking about payment for unworked time. Please note that the period during which payment for breaks for feeding a child can be made is limited by the age of the child;

– to pay for time associated with medical examinations. This type of surcharge is not typical for all sectors of material production and trade, but only for those where the law establishes mandatory medical examinations;

– monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation. Such payments may take place in cases of dismissal of an employee, as well as payment of compensation for a period of vacation exceeding the duration established by law (in general, 28 calendar days);

– during study leaves granted to employees. The duration of vacations subject to pay depends on the level of the educational institution (higher vocational education, secondary vocational education, general education), as well as on the course (class) of study.

– during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation. In case of payment for idle time, the additional payment is also calculated on the basis of the average salary. However, downtime is subject to payment not in the full amount of average earnings, but (in general) in the amount of two-thirds of the calculated amount. If the downtime occurred due to the fault of the employee, then it is not payable at all;

– for additional payment up to actual earnings in the event of temporary loss of ability to work, established by the legislation of the Russian Federation. Currently, the cost of products (works, services) includes not only an additional payment up to the actual (average) earnings during temporary disability, but also payment for the first two days of the specified period. Days of temporary disability, starting from the third, are paid from the Social Insurance Fund of the Russian Federation;

– for the duration of training of managers or specialists outside of work in the system of advanced training or retraining of personnel;

– to pay donor workers for the days of examination, blood donation and rest provided after each day of blood donation.

Separately regulated by labor and tax legislation:

– accruals to employees released in connection with the reorganization or liquidation of the organization, reduction in the number or staff of the organization’s employees. In this case, additional payments can reach three months’ average salary;

– additional payments to disabled people provided for by the legislation of the Russian Federation;

– amounts accrued for work performed to individuals recruited to work in organizations under special contracts for the provision of labor with government organizations;

– accruals provided for by the legislation of the Russian Federation to military personnel undergoing military service at state unitary enterprises and in construction organizations of federal executive authorities, in which the legislation of the Russian Federation provides for military service, and to private and commanding personnel of internal affairs bodies, the State Fire Service, provided for by federal laws , laws on the status of military personnel and on institutions and bodies executing criminal penalties in the form of imprisonment.

In addition, for tax purposes, the following amounts are equated to labor costs:

– the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the organization in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services). These types of costs reduce the tax base for income tax and can be included in the cost of finished products, work performed or services provided. However, it should be taken into account that such amounts are included in the tax base for personal income tax;

– expenses for the acquisition (manufacturing) of uniforms and uniforms issued in accordance with the legislation of the Russian Federation to employees free of charge or sold to employees at reduced prices (in the part of the cost not compensated by employees), which remain for the personal permanent use of employees. In the same manner, expenses for the acquisition or production by an organization of uniforms and shoes, which indicate that employees belong to this organization, are taken into account. The amount of the difference between the market value of products transferred to employees and the valuation at which they were transferred is also included in the tax base for personal income tax. In accounting, expenses for the purchase of special clothing, special footwear and personal protective equipment are included in the cost of products, work or services as part of material costs;

– the cost of travel at actual expenses and the cost of luggage at the rate of no more than 5 tons per family at actual expenses, but not higher than the tariffs provided for transportation by rail to an employee of an organization located in the Far North and equivalent areas (in the absence of a railway roads, these expenses are accepted in the amount of the minimum cost of travel by air), and members of his family in the event of moving to a new place of residence in another area due to termination of an employment contract with an employee for any reason, including in the event of his death, with the exception of dismissals for guilty actions;

– the amount of payments (contributions) of employers under compulsory insurance contracts, as well as the amount of payments (contributions) of employers under voluntary insurance contracts (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) having licenses issued in accordance with with the legislation of the Russian Federation, to conduct relevant types of activities in the Russian Federation. In the case where not an employment contract, but a civil law contract, is concluded between an organization and an employee, the specifics of remuneration and settlements with the employee are regulated by civil, not labor, norms. Such agreements include, in particular, contract agreements, rental agreements, and rental agreements. Payments made under such contracts are also classified (for accounting and tax purposes) as labor costs. This provision applies only to citizens who are not individual entrepreneurs - in this case, in accounting and tax accounting, the amounts of expenses are reflected in the same way as settlements with legal entities - as part of work or services performed by third-party organizations. The types of payments made under civil law contracts are not included in the collective labor agreement, but are negotiated between the parties when concluding the agreement. In this regard, the composition of payments made to employees under such contracts and to full-time employees of the organization may vary significantly. In particular, the forms and systems of remuneration used in the organization when paying full-time employees are not used in settlements with these employees. Incentive and compensation payments are not made to such employees.

1.6 Features of payment of wages

Labor legislation provides for two main types of settlements with employees for wages, carried out in cash - by issuing cash through the organization's cash desk or by transferring to a bank account.

Cash issuance from the cash registers of enterprises is carried out according to cash receipts orders (Form N KO-2) or properly executed other documents (pay slips (settlement and payment), applications for the issuance of money, accounts, etc.) with the imposition of a stamp on these documents with details expense cash order. Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so.

In cases where the documents, statements, invoices, etc., attached to the cash vouchers have the permission of the head of the enterprise, his signature on the cash vouchers is not required. That is, in the general case, the specified details of the document (cash receipt order) are not required to be filled out.

The compilation and registration of an outgoing cash order in the journal for registering incoming and outgoing cash orders is carried out in the accounting department by an employee responsible for maintaining the corresponding group of operations (and not an accountant-cashier). After drawing up and registering the cash order, it is sent directly to the cashier for execution. Issuance of expenditure orders to persons receiving money is not permitted. The explanation for this requirement seems obvious - transferring the order directly to the cashier eliminates the possibility of making unspecified corrections to it. From this, in particular, it follows that the cashier formally does not have the right to accept for execution an order submitted by the recipient of certain amounts of cash. In practice, if such a mistake is made by an accounting employee (the order is transferred to the recipient), the most rational thing is to clarify the correctness and validity of the payment of the amounts specified in the document. The check is carried out through personal communication with the accountant who issued the cash order, and clarification of the entry of the corresponding entry into the register of cash receipts and cash orders. Otherwise, any misunderstanding (about the size or validity of the amounts paid) can be regarded as a cashier’s error, and the paid amount as a lack of funds with all the ensuing consequences.

When issuing money under an expenditure cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the recipient’s receipt. The requirement to provide an identification document may in some cases seem unnecessary - for example, when the identity of the recipient is known to the cashier. However, this detail of the cash receipt order is required to be filled out (in the case where the recipient is the only one), and in the absence of such a document, it is not possible to fill it out. If a document replacing an expense cash order is drawn up for the issuance of money to several persons, then the recipients also present the specified documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data on the identity document is not recorded on the monetary document replacing the cash debit order. The procedure for conducting cash transactions allows for the issuance of money using a certificate issued by this enterprise, if it contains a photograph and personal signature of the owner.

A receipt for receipt of money can only be made by the recipient personally in ink or with a ballpoint pen indicating the amount received: rubles in words, kopecks in numbers. When receiving money according to a payroll (settlement and payment) statement, the amount in words is not indicated.

The issuance of money to persons who are not on the payroll of the enterprise is carried out according to cash receipts issued separately for each person, or according to a separate statement based on concluded agreements. Please note that the last requirement is not advisory, but mandatory. Although its rationality seems obvious - the timing of payments under civil contracts may not coincide with the payment of wages in the organization and, in addition, the correspondence of invoices when preparing quotes may also differ from the usual.

The cashier issues money only to the person indicated in the cash receipt order or a document replacing it. If the issuance of money is made by power of attorney, executed in the prescribed manner, in the text of the order after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person entrusted with receiving the money. If money is issued according to a statement, before the receipt of money, the cashier writes the following inscription: “By power of attorney.” The issuance of money by power of attorney is carried out in accordance with the requirements provided for in clause 15 of the Procedure for conducting cash transactions (with the obligatory requirement of presenting an identification document and transferring data from this document to the corresponding details of the cash debit order). The power of attorney remains in the documents of the day as an attachment to the cash receipt order or statement.

One-time payments of money for wages to individuals are made, as a rule, using cash receipts.

Upon expiration of the established deadlines for wages, social security benefits and scholarships, the cashier must:

– in the payment (settlement and payment) statement against the names of persons to whom the specified payments have not been made, put a stamp or make a handwritten note: “Deposited”;

– draw up a register of deposited amounts;

– at the end of the payroll (settlement and payment) statement, make an inscription about the amounts actually paid and subject to deposit, check them with the total total on the payroll and seal the inscription with your signature. If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: “I issued the money according to the statement (signature).” The issuance of money by the cashier and the distributor on the same sheet is prohibited;

– record the amount actually paid in the cash book and put a stamp on the statement: “Cash expenditure order N___.”

When making payments to employees in cash, you should take into account the requirements of clause 2.6 of the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, approved by the Board of Directors of the Bank of Russia (Minutes dated December 19, 1997 No. 47), in accordance with which enterprises can store in their cash desks in excess of the established limits only for the issuance of wages, social payments and scholarships for no more than three working days (for enterprises located in the Far North and equivalent areas - up to five days), including the day of receipt of money at the institution jar.

If, after the specified period, not all amounts of accrued payments have been issued to recipients, they must be deposited in the established manner (distribution sheets are closed and the undistributed amounts are withdrawn) and handed over to the bank institution upon announcement.

Currently, this form of payment continues to be the most common - especially in small and medium-sized businesses, as well as in organizations located in rural areas.

When using this form of calculation, payment of accrued amounts is reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 50 “Cash”. The deposited amounts are written off from the debit of account 70 to the credit of account 76 “Settlements with various debtors and creditors” subaccount “Settlements on deposited amounts”, and subsequently - when actual payments are made - from the debit of account 76 to the credit of account 50.

For example, for the second half of May, employees of the organization received wages totaling 300,000 rubles. During the payment period (June 5–7), 275,000 rubles were issued through the organization’s cash desk. The outstanding amounts were deposited and released on June 15th.

The following entries will be made in accounting:

Debit 50 Credit 51 “Current accounts” – 300,000 rubles. – the amount of money received from the bank to pay wages.

Debit 70 Credit 50 – 275,000 rub. - the amount of payments made. Debit 70 Credit 76 – 25,000 rub. – for the amount of deposited wages.

Debit 51 Credit 50 – 25,000 rub. – for the amount of cash deposited in the bank according to the advertisement.

Debit 50 Credit 51 – 25,000 rub. – the amount of cash received for payment of deposited amounts.

Debit 76 Credit 50 – 25,000 rub. - the amount of payments made.

Some organizations (usually those with a large number of structural divisions located in various buildings or premises) practice payment of wages through accountable persons (the so-called distributors). In this case, the amounts issued for the report are reflected in the debit of account 71 “Settlements with accountable persons”, and the amount of cash expenses and arrears of accrued payments are written off after the submission of the advance report.

For example, for the first half of June an advance was accrued to the organization’s employees in the total amount of 550,000 rubles. Of these, June 19 (beginning of the payment period specified in the internal labor regulations) RUB 220,000. issued through the organization's cash desk. 330,000 rub. issued to four distributors for issuing wages to department employees. At the end of the payment period (June 21), the distributors handed over 35,000 rubles, which were credited to the deposit.

The following entries will be recorded in the accounting records (entries associated with receiving cash from the bank, depositing excess amounts to the bank, as well as paying out deposited amounts are omitted):

Debit 71 Credit 50 – 330,000 rub. – for the amount of cash issued to distributors.

Debit 70 Credit 50 – 220,000 rub. – for the amount of payment made directly through the organization’s cash desk.

Debit 70 Credit 71 – 295,000 rub. – for the amount of payment made through accountable persons.

Debit 50 Credit 71 – 35,000 rub. – for the amount of cash handed over by distributors to the cash desk at the end of the payment period.

Debit 70 Credit 76, subaccount “Settlements on deposited amounts” – 35,000 rubles. – for the amount of deposited wages.

When making calculations for remuneration of employees in kind, the following features should be taken into account:

– labor legislation does not prohibit settlements with employees in kind, but limits the size of such settlements – no more than 20% of accrued amounts;

– when transferring products of own production to employees, its price is determined in accordance with the requirements of Art. 40 of the Tax Code of the Russian Federation, i.e. in the general case – at the level of market prices;

– the cost of products issued to employees on account of arrears of wages is subject to personal income tax and insurance contributions on a general basis.

In fact, the fact of non-cash payments does not affect the amount of accrued wages:

– subsequently it is necessary (if appropriate circumstances exist) to adjust the amounts of accrued personal income tax. However, in this case, personal income tax is calculated from the amounts of material benefits and, therefore, is reflected in other tax accounting registers (on other sheets of the tax return).

1.7 Liability for non-payment of wages and other violations of labor legislation

For non-payment of wages (as well as for untimely payment and other violations of labor legislation regulating settlements with employees) the following may occur:

– disciplinary liability;

- material liability;

– administrative responsibility;

– criminal liability.

Involvement in disciplinary liability is possible only if the employee commits a disciplinary offense, which is understood as the failure or improper performance by the employee of the labor duties assigned to him through his fault.

The following disciplinary sanctions may be applied to the employee:

– remark;

– reprimand;

– dismissal for appropriate reasons.

Dismissal as a disciplinary measure is used relatively rarely. The specifics of the application (by the employer) of disciplinary sanctions to the head of the organization, his deputies and heads of structural divisions of the organization are established by Art. 195 Labor Code of the Russian Federation. If the fact of violation is confirmed, the employer is obliged to apply disciplinary action to the head of the organization, the head of the structural unit of the organization, and their deputies, up to and including dismissal.

When applying disciplinary measures, it should be borne in mind that Art. 193 of the Labor Code of the Russian Federation establishes the procedure for their application. In particular, it is established that before applying a disciplinary sanction, the employer must request a written explanation from the employee. If after two working days the employee does not provide the specified explanation, then a corresponding act is drawn up.

However, the employee’s failure to provide an explanation is not an obstacle to applying disciplinary action.

For each disciplinary offense, only one disciplinary sanction can be applied.

A disciplinary sanction can be appealed by an employee to the state labor inspectorate and (or) bodies for the consideration of individual labor disputes.

The employer, before the expiration of a year from the date of application of the disciplinary sanction, has the right to remove it from the employee on his own initiative, at the request of the employee himself, at the request of his immediate supervisor or a representative body of employees.

Financial liability in settlements with employees regarding wages most often arises in connection with errors in determining the amount of payments. That is, the most common situation is in which financial liability applies to the employee who directly pays wages and other payments.

In this case, the general rules for applying financial liability measures apply. In particular, the employee’s guilt must be unconditionally proven, and the amount of overpayment to be recovered must not exceed the average salary of the guilty employee.

Withholding of excessively accrued amounts from their recipient is possible if the overpayment was the result of a calculation error by the calculator. In conditions of using computer technology for calculations, such a situation is hardly possible. Thus, most often overpayments of wages and other payments are associated with incorrect interpretation or application of current legislation or other similar errors.

As a general rule, the amount of material damage that is impossible to recover can be written off as an increase in other expenses of the organization. However, such measures as withholding overpaid amounts with the consent (written) of the employee are often practiced, as well as distributing the amounts of material damage caused (by overpayment) to other employees - for example, to the head of the settlement group, chief accountant, etc.

Unlike ordinary accounting employees, the chief accountant can be held financially liable in full if two mandatory conditions are met - proven guilt of the chief accountant in causing material damage and the inclusion in the employment contract concluded by the chief accountant with the employer of conditions for full financial liability (including the procedure established by Part 2 of Article 243 of the Labor Code of the Russian Federation).

Labor legislation also establishes the possibility of the employer being liable for financial liability for delays in payment of wages and other payments due to the employee (Article 236 of the Labor Code of the Russian Federation).

Financial liability in this case is that the employer is obliged to pay the amounts due to the employee with the payment of interest (monetary compensation) in an amount not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time from amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement. The amount of monetary compensation paid to an employee may be increased by a collective agreement or employment contract.

The Code of Administrative Violations of the Russian Federation provides for administrative liability for any violation of labor and labor protection legislation. In this case, a fine in the amount of 500 to 5,000 rubles may be imposed on officials, on legal entities - from 30,000 to 50,000 rubles, on persons carrying out entrepreneurial activities without forming a legal entity - from 1,000 to 5,000 rubles.

In addition, suspension of activities (of an organization or individual entrepreneur) for up to 90 days can be applied as an administrative measure.

In case of repeated violation, the guilty official may be disqualified for a period of one to three years.

As already noted, administrative liability may arise for any violation of labor legislation. Letter of Rostrud dated March 1, 2007 No. 472-6-0 clarifies that this article of the Code of Administrative Offenses of the Russian Federation includes, in particular, the case when, in violation of Art. 136 of the Labor Code of the Russian Federation, wages are paid less frequently than every half month. The day of payment of wages is established by internal labor regulations, a collective agreement or an employment contract. At the same time, it is specifically stated that the employee’s statement of consent to receive wages once a month does not relieve the employer from liability.

In the event that the delay in payment of wages exceeds two months, a criminal case may be initiated against the head of the organization or the employer under Art. 145.1 of the Criminal Code of the Russian Federation. This article provides for fairly harsh sanctions - from a fine of up to 120 thousand rubles to imprisonment for up to seven years with deprivation of the right to hold certain positions or engage in certain activities for up to three years. Let us clarify that a prerequisite for bringing a manager or employer to criminal liability is the commission of a crime out of selfish or other personal interest.

The KamaPak LLC enterprise was created on December 18, 2003. Location: Berezniki city, Korolenko street 10.

Type of activity: wholesale trade and provision of motor transport services. The subject of trade is potash fertilizers.

The company works with such suppliers as Agro-Trade LLC, Berezniki, Khimpromtorg LLC, Berezniki, Cross LLC, Berezniki, Azot OJSC, Berezniki.

Buyers and customers are CJSC Minresurs, Moscow (potassium fertilizers), CJSC Khim-Pek, Moscow (potassium fertilizers), CJSC Reaktiv, Surgut (ammonium nitrate), LLC Bashneft-Geostroy, Republic of Bashkortostan (potassium chlorine), Stroykompleks LLC, Berezniki (transport services); LLC SMT "BSHSU" (transport services), OJSC "VSMPO AVISMA Corporation" (transport services).

The organization’s accounting is maintained by the accounting department, headed by the chief accountant (Federal Law of November 21, 1996 No. 129-FZ “On Accounting”)

The organization, forms and methods of accounting are carried out on the basis of the current chart of accounts and regulatory documents. Accounting form: journal-order, automated. Accounting is reflected in the accounting accounts with the maintenance of accounting registers using 1C-Enterprise software. (Regulations on accounting and financial reporting in the Russian Federation dated July 29, 1998 No. 34 n.; Chart of accounts for the financial and economic activities of an organization and Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94 n ( as amended on September 18, 2006 No. 115n).

Payroll is calculated in the Automated Management System program. Calculation of wages for drivers (assigned to account 20), management personnel (assigned to account 26) and production and technical personnel (assigned to account 44). The general taxation regime is applied, since the organization has 25 vehicles intended for the provision of motor transport services.

Document flow rules and technology for processing accounting information are developed and, if necessary, revised and supplemented by the chief accountant or accounting employees under the control of the chief accountant; These rules are subject to mandatory approval by the head of the organization. Facts of economic activity are reflected in the reporting period in which they arose, regardless of the time of actual receipt (payment) of funds associated with these facts.

2.2 Accounting for settlements with personnel for wages

To account for settlements with employees of the organization, the Instructions for using the Chart of Accounts provide for the opening and maintenance of a synthetic account 70 “Settlements with personnel for wages”. For example, the following sub-accounts can be opened for account 70: 70–1 “Settlements with employees on the staff of the organization "; 70–2 “Settlements with part-time workers”; 70–3 “Settlements under civil contracts.” Account 70 takes into account calculations for all types of payments due to employees, including:

– for wages – in correspondence with the accounts of production costs (sales expenses) and other sources (including other income and expenses). – for the payment of benefits – in correspondence with the account for accounting settlements with extra-budgetary funds;

– for payment of vacation pay and remuneration for long service – in correspondence with account 96 “Reserves for future expenses”, etc.

Account 70 is debited in correspondence with cash accounts - cash and non-cash, depending on the form in which settlements with employees are made.

Amounts accrued but not paid on time (due to the failure of recipients to appear) are reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for deposited amounts”). .

Analytical accounting for account 70 “Settlements with personnel for wages” is maintained for each employee of the organization using personal accounts of workers and employees (forms N T-54 and N T-54a). Personal accounts are opened for each employee of the organization at the time of his hiring. During the year, data on accrued wages, bonuses, year-end payments and sick leave benefits, and deductions made indicating the amounts to be issued are entered into personal accounts. At the end of the calendar year, the employee’s personal account is closed and a new personal account is opened for the next year.

The shelf life of personal accounts is 75 years.

Thus, the main accounting entries for accounting for wages are as follows.

Debit of accounts 20 “Main production”, 26 “General business expenses” Credit of account 70 - for the amount of basic and additional wages, respectively: drivers of main production; employees of the organization's management apparatus.

Debit account 44 “Sales expenses” Credit account 70 - for the amount of wages of employees engaged in work related to the sale of products and their promotion on the market.

Debit of account 69 “Calculations for social insurance and security” Credit of account 70 - for the amount of accrued benefits for social insurance, pensions and other similar amounts.

Debit account 91 “Other income and expenses” Credit account 70 - for the amount of wages of employees engaged in activities not related to normal activities (for example, those involved in servicing fixed assets leased out).

Debit of account 97 “Deferred expenses” Credit of account 70 - for the amount of wages of employees involved in carrying out deferred expenses (for example, repairing fixed assets).

Debit account 70 Credit account 50 “Cash” – for the amount of payments made.

Debit of account 70 Credit of account 68 “Calculations for taxes and fees” - for the amount of personal income tax withheld from the employee.

Debit of account 70 Credit of account 73 “Settlements with personnel for other operations”, subaccount “Settlements for compensation of material damage” - for the amount of deductions made to compensate for material damage or to account for the debt on a loan issued.

2.3 Calculation of average wages

Calculations of average wages (average earnings) for payment of vacations granted in calendar days and payment of compensation for unused vacations, student leaves on the basis of a certificate of call are determined by the Labor Code of the Russian Federation and the regulations on the specifics of the procedure for calculating average wages (approved by government decree RF dated December 24, 2007 No. 922) (as amended November 11, 2009)

To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. The average salary of an employee, regardless of his mode of work, is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary.

Average daily earnings to pay for a business trip are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with the number of days actually worked during this period.

The average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4).

If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

For example, manager Smirnov V.L. on regular vacation from 02/03/2010 to 03/04/2010, lasting 32 days. Calculate the average salary for the previous 12 months, if 16 calendar days were worked in September 2009 and the monthly salary is equal to:

The actual accrued wages for 12 months amounted to 299,088.90 rubles, the coefficient is 339.08 days. Average daily earnings are equal to: Vacation pay for 32 days will be 32*882.06=28225.92 rubles

To accrue temporary disability sheets, as well as other benefits from the Social Insurance Fund, we use the following regulatory documents: Federal Law of July 24, 2009 No. 213-FZ, Federal Law of July 24, 2009 No. 212-FZ, Federal Law of December 29, 2006 No. 255-FZ (as amended on February 9, July 24, 2009), Decree of the Government of the Russian Federation dated June 15, 2007 No. 375 (as amended by Government Decree No. 839 dated October 19, 2009)

The benefit for the first two days of temporary disability is paid at the expense of the policyholder, and for the remaining period, starting from the 3rd day of temporary disability at the expense of the Social Insurance Fund of the Russian Federation.

Sick leave is paid from the Social Insurance Fund from its first day in the following cases:

Loss of ability to work due to illness or injury, including in connection with an operation for artificial termination of pregnancy or in vitro fertilization;

The need to care for a sick family member;

Quarantine of the insured person, as well as quarantine of a child under 7 years of age attending a preschool educational institution;

– implementation of prosthetics for medical reasons in a hospital specialized institution;

Follow-up treatment in accordance with the established procedure in sanatorium-resort institutions located on the territory of the Russian Federation, immediately after inpatient treatment.

Depending on the duration of the insurance period, the benefit is paid:

Insurance experience 8 years or more – 100%

Insurance experience from 5 to 8 years – 80%

Insurance experience from six months to 5 years – 60%

Insurance experience of less than six months is a benefit paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which regional coefficients are applied to wages in accordance with the established procedure, in an amount not exceeding the minimum wage taking into account these coefficients.

The benefit is calculated based on average earnings calculated for the last 12 calendar months of work preceding the month of the previous insured event.

The innovation of Federal Law 213-FZ is that when calculating average daily earnings, all types of payments and other remunerations in favor of the employee are included in the calculation, which are included in the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation. Accordingly, the calculation will also include the amount of accruals paid from the profits of organizations remaining after paying income tax.

In accordance with paragraph 7 of Federal Law 255-FZ of December 26, 2006 (as amended on July 24, 2009) and Decree of the Government of the Russian Federation of June 15, 2007 No. 375, all accruals calculated based on average earnings are still excluded from the calculation of average earnings .

Average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the period by the number of calendar days falling within the period for which wages are taken into account.

The maximum amount of benefits for temporary disability, pregnancy and childbirth cannot exceed the average daily earnings, determined by dividing the maximum base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation on the day of the insured event by 365.

In 2010 it is 415,000 / 365, i.e. 1136.99.

Algorithm for calculating temporary disability benefits:

1. The employee’s average daily earnings are determined based on data for the last 12 calendar months preceding the month of disability;

2. Determine the billing period;

3. Determine the amount of accruals taken into account when calculating earnings;

4. Determine the number of calendar days falling within the period for which accruals are taken into account;

5. We compare the received amount with 1136.99;

6. We multiply the smaller amount by the percentage of benefit payment calculated based on the length of service;

7. The amount to be paid is determined by multiplying the average daily earnings, calculated taking into account all restrictions on the number of days of incapacity.

For example, the chief accountant Ushakova E.A was issued a temporary disability certificate from 02/19/2010 to 02/27/2010. Insurance experience 6 years (80%):

The average daily earnings amounted to 826.56, we compare the obtained value with the maximum amount of average daily earnings (1136.99 rubles.)

The benefit amount is 826.56* 9* 80% = 5951.23

In this case, the amount of benefits at the expense of the employer is:

826.56 * 2 * 80% = 1322.50 Dt26 - Kt70 At the expense of the Social Insurance Fund: 826.56 * 7 * 80% = 4628.73 Dt69/1 - Kt70

2.4 Accounting for deductions from employees’ wages

Withholding tax on personal income.

Personal income tax (hereinafter referred to as personal income tax) is established by Chapter. 23 Tax Code of the Russian Federation. Article 207 of the Tax Code of the Russian Federation establishes two main groups of personal income tax payers: individuals who are citizens of the Russian Federation, and foreign citizens who receive income from sources registered in the territory of the Russian Federation.

Other articles of Chapter 21 of the Tax Code of the Russian Federation detail the categories of taxpayers and types of income on which tax is paid.

The list of income exempt from taxation is established by Art. 217 Tax Code of the Russian Federation.

At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits.

Income not exceeding 4,000 rubles received on each of the following grounds for the tax period:

– the value of gifts received by taxpayers from organizations or individual entrepreneurs;

– the value of prizes in cash and in kind received by taxpayers at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government;

– the amount of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age;

In the practical application of the norms of paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, the following should be taken into account:

– if the taxpayer received several gifts, the total value of which is less than 4,000 rubles, all of them are exempt from taxation. On the other hand, if the cost of one gift exceeds 4,000 rubles, only the excess amount is included in the tax base.

According to Art. 218 The Tax Code of the Russian Federation applies standard tax deductions when taxing the income of individuals. Let's look at these conditions in Table 2 "Application of the standard tax deduction."

table 2

Current legislation provides for the possibility and necessity of making deductions from amounts due to employees for payment. The retention procedure is established by departmental regulations.

In accordance with Art. 137 of the Labor Code of the Russian Federation, deductions from wages can be made only in cases provided for by law. In this case, by order of the organization’s administration, the following deductions may be made.

1. Refund of amounts overpaid due to accounting errors. In accounting, such deduction is recorded as follows:

Debit of account 70 “Settlements with personnel for wages” Credit of accounts for recording production costs or expenses (20 “Main production”, 44 “Sales expenses”, etc.) – reversal.

It should be borne in mind that in the case where wages are overpaid to an employee as a result of not a counting error, but, for example, a semantic one or due to insufficient qualifications of an accounting employee, these amounts cannot be recovered from this employee.

In this situation, recovery, as a rule, is made from the employee who is guilty of making such a mistake. At the same time, in accounting, the inclusion of overpaid amounts as shortfalls and their collection are carried out in the manner established for accounting for the amounts of damage caused to the organization.

2. Repayment of unspent and not timely returned advance payment issued for a business trip or transfer to another location, for business needs, unless the employee disputes the grounds and amount of the withholding.

In this case, the accounting entry is drawn up: Debit account 70 Credit account 71 “Settlements with accountable persons” - for the amount previously issued on account and not repaid on time.

In the listed cases, the administration has the right to make an order to withhold no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt, or from the date of incorrectly calculated payment.

According to Order No. 489, the main forms of primary documentation for personnel records are: P-1 “Order (instruction) on hiring”; P-2 “Employee’s personal card”; P-3 “Order (instruction) on granting leave.” P-4 “Order (instruction) to terminate the employment agreement (contract).” P-5 “Working Time Use Sheet.” P-6 “Employee payroll.” P-7 “Payment and payroll (consolidated).” Operational accounting of the arrival, movement and departure of personnel on the basis of these documents is assigned to the personnel officer. The reception, transfer and dismissal of employees is formalized by order (instruction) of the head of the enterprise, standard form No. P-1, P-3, P-4.

It includes basic and additional wages, a bonus fund. (See Appendix 3). At Aurora LLC, the wage fund can be presented in the form of a diagram (Fig.
1).

As can be seen from the diagram, the wage fund of these categories of workers depends on the average number and average earnings for the corresponding period of time. Figure 1. Scheme of the wage fund for employees of Aurora LLC. For deterministic factor analysis of the absolute deviation of the time wage fund, the data provided in Table 2 is required.

2.1.5 primary documents on labor accounting and payment.

Statements in forms N T-49, T-51 and T-53 are compiled in the accounting department of the organization on the basis of the submitted working time sheets, extracts from orders for hiring, transfer of employees and other official movements. The forms differ in that when using forms N T-51 and T-53, wages are calculated in one document, and payment is made in another.

When using Form N T-49, wages are paid according to the same document in which the calculation is made; — the payroll register (Form N T-53a) is used to record and register payrolls for payments made to employees of the organization. Maintained in the accounting department; — note-calculation on granting leave to the employee (Form N T-60).

Primary documentation for personnel records and wages

The form allows you to accumulate information for calculating the wages due to the employee and other payments when he is granted annual paid or other leave, as well as to make the calculation itself; — note-calculation upon termination (termination) of an employment contract with an employee (dismissal) (Form N T-61). Used to record and calculate wages and other payments due to an employee upon termination of an employment contract.
As a rule, it is drawn up by a personnel service employee on the basis of an order of dismissal (termination of an employment contract). The calculation of due wages and other payments is made directly in form N T-61 by an accounting employee; — act of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work (Form N T-73).

Primary documents on labor and wage accounting: analyzing innovations

Important

Working time costs are taken into account in the Timesheet either by completely recording appearances and absences from work, or by registering only deviations (absences, tardiness, overtime, etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, leave in connection with training, time spent performing state or public duties, etc.), only codes are entered in the top line in the columns of the Timesheet symbols, and the columns in the bottom line remain empty.

Primary documents on wages

The second document is a kind of receipt for salary receipt. T-53a records statements for one calendar year.

T-54 reflects monthly information about the wages received by the employee during the year; it contains records of all accruals and deductions. In the following document for accounting wages - a note-calculation for the provision of annual leave to an employee, the required wages, etc. are calculated.
due payments when going on vacation. When an employee is dismissed from an organization, a T-61 is drawn up. The document itself is drawn up by a personnel employee, and the calculation is made in the accounting department. The days for which vacation was not taken are taken into account and compensation is made, or deductions from the salary if the vacation was taken in advance.

Primary documents for payroll calculations

Due to the fact that several people perform work on the route sheet, the accumulation of everyone’s earnings is carried out in a special document - a production report drawn up for half a month or a month, or can be supplemented with a shift report, which indicates the workers’ production per shift; 3) when payment is made to the team at the final operation for all operations assigned to the team, then a production sheet is used, which indicates the full name and personnel number of the employee, the operation number, the balance of parts at the beginning of the shift, the number of parts received from the previous operation, the balance of parts at the end of the shift and the number of suitable and rejected parts.

Documentation on labor accounting and payment

Depending on the size of the enterprise, it can be carried out both for individual divisions and for the enterprise as a whole. Each employee has a personal unique personnel number, which appears in all payroll documents.

Attention

The essence of timesheets is to record all attendance, lateness, or to account for overtime work. This report card is kept by the head of the unit or other employees who have been assigned this responsibility.

Documents on accounting and payroll

There are several options for forms of standard primary documentation for production accounting: 1) the work order system is widely used, they indicate the quantity of manufactured products, their quality, standard time consumption and other necessary indicators. There are one-time (for 1 shift) and cumulative (for a week, month), as well as individual (form No. T-40), if the work is performed by one worker, and team (form No. T-41), if the work is performed by a team; 2) in serial production, where a series of homogeneous products are simultaneously manufactured according to one technological process, routing sheets are used (form No. T-23), they are issued for a specific batch of parts and products and accompany it throughout the entire technological process of processing the product.

Primary documents for labor and wages accounting

Yulia Khachaturyan, General Director of NIKA, RISK PLAN “Economist's Handbook” No. 11 2015 If we analyze the provisions of Law No. 402-FZ, it turns out that if an organization does not belong to the public sector, then it has the right to independently develop the forms of documents used. Documents must contain the details specified in paragraph 2 of Law No. 402-FZ.
At the same time, the primary document must comply with other regulations. Those. The employer’s “creative freedom” in creating document forms is somewhat limited.

For example, information from the Ministry of Finance of the Russian Federation No. PZ-10/2012 says the following: “After 31.12. 2012, the procedure for signing documents used to formalize transactions with funds continues to be regulated by regulatory legal acts approved by authorized bodies...” As an example, the Ministry of Finance cites documents used to formalize cash (cash) transactions.

The wage fund is divided into: - the basic wage fund: wages accrued for work performed at tariff rates, official salaries; the cost of products that are issued as payment in kind to employees in accordance with current legislation; additional payments to official salaries in the amounts established by current legislation, for skill, for leading teams; professional bonuses for managers and specialists for high achievements or for performing particularly important tasks, for knowledge of a foreign language, for combining professions, expanding areas of activity, increasing the volume of work performed, for length of service, length of service; additional payments to average earnings in cases provided for by law; etc.

Go to file download Work time recording at Aurora LLC is carried out using timesheets. Each person hired is assigned a personnel number and a note is made in the work book about being hired. Information about the employee is entered into the automated accounting system 1C enterprise (full name, passport data, INN No., certificate no. of registration in the Pension Fund of the Russian Federation).
The work time sheet, form T-13, is kept by the shop manager for production workers, and by the director of the enterprise for administrative and management personnel. The time sheet opens on the 1st day of each month and is submitted to the accounting department 2 times a month: - to adjust the amount of payments for the first half of the month (advance); - to calculate monthly wages. The finalized timesheet is transferred to the accounting department, where it is used to calculate wages for the company’s employees.

2.1.5 primary documents on labor accounting and payment.

But since with the beginning of market reforms the payroll scheme in commercial organizations tends to be simplified, the requirements previously imposed on this accounting sector have at least not lost their relevance. Payroll accounting includes cost accounting according to standards and accounting for deviations from standards. Costs within the limits of standards mean payment for work provided for by the technology installed at the enterprise, current standards and prices.

Deviations from the norms include payment for additional operations not provided for by the established technological process, and additional payments to the basic piece rates caused by deviations from normal production conditions.

Primary documentation for personnel records and wages

N T-1 or the line “Work period” of form N T-1a are not filled out, the contract is considered concluded for an indefinite period; — N T-2 “Personal card of an employee”, N T-2GS (MS) “Personal card of a state (municipal) employee.” Forms N T-2 and T-2GS (MS) are maintained in the personnel department of the institution and are filled out on the basis of data from form N T-1 (or N T-1a), as well as the employee’s personal documents - passport or other identification document; work book or document confirming work experience; insurance certificate of state pension insurance; military registration documents - for those liable for military service and persons subject to conscription for military service; a document on education, qualifications or the presence of special knowledge - when applying for a job that requires special knowledge or special training, as well as information provided by the employee.

Primary documents on labor and wage accounting: analyzing innovations

Payment of benefits for temporary disability is carried out on the basis of certificates of incapacity for work based on average earnings for the two previous months due to illness. Payment for the time spent performing public and state duties is determined based on the average earnings of the last two calendar months of work; for those who have worked at the enterprise for less than two months - based on the average earnings for the time actually worked. Payment for vacation days is carried out according to the calculated average daily earnings.

The average daily earnings at a given enterprise are determined based on the last three months of work preceding going on vacation using the direct calculation method. Average daily earnings are multiplied by the number of vacation days in accordance with the employment contract and the amount of annual vacation payment is obtained. (See Appendix 2).

Primary documents on wages

Salary per employee, rub.: average annual salary (GZP) 12.3 26 35 37 +2 Thus, the increase in the wage fund was mainly due to an increase in the number of employees, as well as due to an increase in salaries compared to the same periods of the previous year. The increase in average earnings is also caused by an increase in employee salaries. The actual excess of the average annual salary over the planned one was due to bonuses, allowances and additional payments.
The wage fund of the AUP increased from 2004 to 2006 by 68 thousand rubles. mainly due to an increase in official salaries. Table 3 presents data characterizing the use of labor of temporary workers. Calculation of the influence of factors on deviations in the time wage fund can be done using the method of absolute differences, using the data in Table 3.

Primary documents for payroll calculations

Important

An organization can have both payroll and payroll or payroll and payroll. As we already wrote above, when performing cash transactions it is better to use approved forms. Resolution of the State Statistics Committee dated January 5, 2004 No. 1 states that when using the settlement and payroll sheet in Form No. T-49, other settlement and payment documents in Forms No. T-51 and T-53 are not drawn up.

Attention

The author of this article once had to participate in a lawsuit where the employer claimed that he had pay slips, but the pay slips were stolen. Misconception 3. It is necessary to take an application from the employee for employment. The Labor Code of the Russian Federation does not name this document among those required for employment (Article 65 of the Labor Code of the Russian Federation), however, it does not mention the application at all. So the general rule is that employees should not write a statement.

Documentation on labor accounting and payment

The report card indicates salaries, as well as allowances and additional payments. Additional remuneration depends on the results of the enterprise’s economic activities and is established in the form of bonuses, remunerations, other payments unforeseen by law, or a larger amount established by current legislation. Aurora LLC applies remuneration under employment contracts and civil contracts. A civil law agreement is concluded between an enterprise and employees hired from outside to perform specific work. In the case of hiring a worker under a contract, the owner can establish those terms of payment with the consent of the worker that are defined in a collective or individual agreement.

Documents on accounting and payroll

The use of primary documentation for labor and wage accounting is associated with the characteristics of the enterprise (organization), technological processes of production, the system of organization and form of remuneration, and other features. Regardless of this, in all cases, labor and wage accounting documentation must ensure at all levels of enterprise management that reliable information is obtained: - about the output of workers in physical terms, including the norm, deviation and actual; - on the use of working time in man-days, man-hours, including according to plan, deviations and actually; - on the productivity of workers in rubles or standard hours, including according to plan, deviations and actually; - about accrued wages, including according to plan, deviations and actually.

Primary documents for labor and wages accounting

This indicator, in addition to full-time employees, includes the number of external part-time workers and those working under civil contracts. The third indicator characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the volume of work (services) established (determined) by the enterprise. It is used to determine the average wage level and other average values ​​for the enterprise as a whole, as well as to analyze the efficiency of the use of labor.

Table 6.1 These indicators are calculated based on information about the availability of workers and the time they worked. To establish the exact number of all categories of employees of the enterprise for each structural unit and for the enterprise as a whole, it is necessary to keep quantitative records of the movement of workers.

How to organize accounting of the volume of work performed in food shops?

What forms of documents should I use?

How to build management accounting and cost control for remuneration of production personnel based on primary documents?

Accounting for wages begins in the shop with the preparation of primary documents to account for production, the volume of work performed by individual workers or a team.

The main tasks of accounting for production and wages of workers at food industry enterprises:

• complete timely documentary reflection and provision of reliable data in the primary and accounting records of operations related to the payment of personnel;
• control over the expenditure of funds on labor costs;
• correct calculation of taxes and fees related to wages;
• obtaining accurate data on the cost of finished products;
• monitoring the implementation of finished product production plans;
• monitoring the compliance of actual indicators with established time and production standards.

Organization of payroll accounting

The calculation items “Basic wages” and “Additional wages” of production workers include for each type of product the wages accrued at piece rates, with all additional payments to workers directly involved in the production of semi-finished meat products.

The wages of auxiliary workers, engineering and technical workers, employees are taken into account in the cost accounts “Shop expenses”, “General plant expenses”, “Costs for the maintenance and operation of equipment”, “Non-production expenses”, etc.

Payroll for main production workers is processed accounting statements. The data is then grouped into reporting accumulative statements.

Note!

Accounting for output, volumes of work performed and wages is organized depending on the technological process, type of production, system of labor organization and payment, level of accounting automation and other conditions.

To organize payroll accounting, an economist must have an understanding of the technological process.

The technological process of manufacturing semi-finished meat products can be simplified into several stages:

1. Preparation of ingredients according to the recipe (meat, flour, eggs, cheese, onions, mushrooms, salt, etc.).

2. Preparation of semi-finished products - minced meat, dough, etc.

3. Forming products from prepared minced meat and dough.

4. Freezing semi-finished meat products in low-temperature refrigeration chambers.

5. Packaging and labeling of frozen semi-finished products.

6. Storing products in refrigerated chambers until they are shipped.

Each stage requires labor costs. The economist needs to agree with management how each stage of the technological process will be formalized:

• individual document on production accounting- if the operation and the equipment on which it is performed are separated from others, the quantitative result is measurable, one employee who is easily identified is responsible for the operation;
• brigade document— if technological operations are performed in a complex manner (for example, preparing minced meat and immediately molding).

For your information

Typically, on production lines, the amount of work performed is assigned to the team.

Individual record of work performed

It is used to account for production and payroll separately for each worker. Issued for any convenient (accepted by the company) period.

An individual statement allows you to take into account the volume of work performed by type of product.

In turn, each product has its own recipe, technological process, and piece rates. The statement indicates the amount of work performed (columns 4-11) by dates (column 2).

Thus, on May 2, 2017, the workshop produced “Okhotnichye” meat cutlets, “Slavyanskie” meat cutlets and minced zrazy with mushrooms. The volume of minced meat prepared is indicated in columns 4, 5, 10. The volume of work for each day is summarized in the “Total” column. In total, as of 05/02/2017, the volume of work was 300 kg.

The amount of wages (line “Amount, rub.”) is obtained by multiplying the data in the “Total” column by the data in the “Rate” column.

For example, on 05/05/2017, worker A.P. Vetrova prepared 140 kg of minced meat according to the “Rural” meat-containing cabbage rolls recipe. The price for this work is 2.4 rubles. Then the piecework wage is 336 rubles.

For your information

Since business is now focused on the needs of customers, products are launched into production in limited quantities.

The size of the batch of products to be released, in terms of product names, and the quantity of each type, is often kept according to work orders (or simply orders).

An order is a grouped order from several wholesale buyers, retail outlets, collected by sales department managers or sales representatives of the company.

For management accounting purposes, to calculate the actual cost of each order, the cost code (order) is indicated in the individual statement of work performed. So, for order 120/25-04, the economist will assign a direct salary in the amount of 319 rubles. for preparing minced meat in the amount of 110 kg of minced meat for sausages for the “Shashlychny” grill, as well as 299 rubles. for preparing 130 kg of minced meat for Khabarovsk meatballs.

For your information

In this example, work is performed at piece rates. The same form of individual statement can be used to record work on a time-based wage system. To do this, indicate “time-based” in the “Type of payment” column; the “Rate” and “Amount” columns are not filled in. Shop staff are paid based on time sheets.

"Brigade" accounting

Often in meat processing shops, technological operations are performed by a group of workers servicing a complex of equipment or a production line.

Brigade record sheet for work performed(hereinafter referred to as the brigade sheet) is used to record the work performed by the team and distribute piecework wages and bonuses between team members using the labor participation coefficient (LCC) of the team (shop, site) and the labor contribution coefficient (LCC) of each individual worker.

Accounting for production of products and work performed is carried out by foremen, site managers, and other workers who are assigned these responsibilities depending on the organization of production.

Piece wages and bonuses, taking into account the KTU or KTV, are calculated by a labor economist, standard setter or accountant. The statement is signed by the foreman (head of the workshop), foreman and labor economist.

According to our brigade list, zrazy with cheese was made on May 2, 5, 9 and 11. In total, during the reporting period (in this case, half a month - this is convenient for calculating and paying the advance), 1900 kg of the indicated semi-finished meat products were produced.

In the column “Piece rate card,” reference is made to the document on the basis of which the piece rate was approved and which should contain a justification for the applied time standards, piece rates, indicate for what conditions the standards are calculated - equipment, number of workers, recipes, ingredients, etc. .

The price per unit in this case is given per 1 kg of manufactured products.

In the food industry, prices (time standards) are often set per 100 kg.

The amount of piecework wages is calculated by multiplying the number of semi-finished products produced (the “Total” column) by the “Price per unit”.

For semi-finished meat products “Zrazy with cheese”, a piece rate card 10 is used, the price per unit is 5 rubles, accordingly, for the volume of work performed, the team is entitled to:

1900 kg × 5 rub. = 9500 rub.

In total, during the reporting period, the team received piecework wages of RUB 87,960.00.

On the reverse side of the statement is given "Brigade crew"— distribution of piecework wages and bonuses among team members.

In our case, the Regulations on bonuses establish that when KTU = 1, the bonus is 10% of the piecework wage.

The brigade was assigned a KTU of 0.8 due to violations of labor discipline and quality violations. This means that the amount of the distribution premium is:

8796 × 0.8 = 7036.80 rub.

In total, it is necessary to distribute among the team members:

87,960 + 7036.8 = 94,996.8 rub. total earnings.

In the team pay sheet, according to the dates of the month, the actual hours worked are entered for each team member.

For your information

Accounting according to the team sheet does not cancel the maintenance of a time sheet in the established form, which also records absences for reasons (business trips, illness, vacation, etc.).

CTV depends on the contribution of each team member to the overall result, violations or, conversely, initiatives.

In the presented brigade sheet, piecework wages and bonuses are distributed proportionally:

• rank (level of professional skill);
• time worked (contribution to results);
• KTV (taking into account factors that reduce or increase the team’s output).

As an example, consider the procedure for calculating wages of line operator A. P. Frolov.

The distribution coefficient is:

2 (category) × 82 (hours) × 1 (KTV) = 164.

Piece salary:

87,960 × 164 / 1990.9 = 7245.69 rubles.

7036.8 × 164 / 1990.9 = 579.66 rubles.

Total salary of Frolov A.P.:

7245.69 + 579.66 = 7825.34 rubles.

According to the distribution results, the lowest salary was accrued to L.D. Belousova - she worked the fewest hours (37), has a low KTV (0.5) and a second category.

The maximum salary is RUB 15,288.05. - accrued by M. T. Panova. This is explained by the large number of hours worked - 89, high cable TV - 1.2, third tariff category.

Mukhina E.N. and Maslova N.N. worked 87 hours each, both had 2nd category, but due to the difference in KTV - 1.2 and 1.0, respectively - the difference in salary amounted to 1660.50 rubles.

For your information

Depending on what factors to distribute piecework wages, bonuses, each company establishes independence in the Regulations on remuneration, bonuses, etc.

The size of the bonus may be different in each month depending on the performance of the company as a whole.

Salary by product type

Based on the results of processing primary documents, the PEO forms accumulative statements, which:

• used as a basis/reconciliation when creating calculations;
• display consolidated direct costs by type of product;
• are used to calculate the percentage of compliance with standards, control time standards, control and reconciliation of volumes of manufactured products.

The best option is that the required form is printed automatically at the user’s request after entering statements of work performed into the database.

Cumulative statement of labor costs by type of product useful for analyzing wages by type of product and calculating costs.

In the column “Basic salary” the piecework salary from the accounting sheets (individual, team) is indicated; in the “Additional salary” column - bonuses, surcharges for harmful activities, etc.

Control of time standards

In enterprises, it is important to monitor how time standards are observed, especially in conditions of piecework wages.

Time standards control sheet is formed on the basis of team sheets for the entire department (shop, section, team) and allows you to calculate the percentage of time standards fulfilled.

The standard time per unit of production (in our case, per 100 kg, column 4) is indicated according to the piece rate cards.

Since the volume of production is recorded (column 2), it is possible to calculate the standard time for the amount of work that was performed by the team - column 5. The actual time worked is known from the timesheet.

The percentage of standards fulfilled is calculated for the entire shift (working day). So, for 05/02/2017, based on the volume of work performed, the standard time was 108.75 hours. In fact, the team completed the volume in 73 hours. Savings were 35.75 hours.

Let's calculate the percentage of compliance with standards:

108.75 / 73 × 100 = 148.97% - quite high.

This may indicate high-quality organization of work in the team, small losses of preparatory and final time when switching from one product to another.

But the economist should pay attention to the fact that when producing three types of products - zrazy with cheese, exotic meat lula kebab, Tatar meat cutlets - there is always a high percentage of compliance with the standards. This means it is necessary:

• revise standards;
• standardize the work again;
• find out whether there were any changes in technology after the approval of piece rate cards;
• take other measures taking into account the specifics of production to regulate production standards.

In general, for the month the percentage of exceeding standards was 115.33%. The economist needs to check whether this percentage fits into the limits on the permissible percentage of over-fulfillment (or under-fulfillment) of standards.

The percentage of compliance with the norms of 115.33% is usually considered normal.

Note!

Documentary verification of compliance with time standards by individual workers is possible only if the worker performs a separate operation, for example, preparing minced meat, and his scope of work is covered by individual records of work performed.

Vetrova A.P. spent 8 hours (column 5) on the completed amount of work (preparing minced meat for “Hunter” meat cutlets, “Slavyanskie” meat cutlets, immediately chopped with mushrooms) (column 5) with a time norm of 9.9 hours (column 7). The percentage of compliance with standards for 05/02/2017 is 123.75%. In general, for the month Vetrova A.P. fulfills the time standards by 109.33%.

Based on the results of monitoring standards, it is clear that both with individual and team accounting of product production, labor standards are exceeded. This indicates a high level of labor organization:

• the time for transition from one product to another is within the established preparatory and final time;
• there are no interruptions in the supply of raw materials;
• production operates in a rhythmic mode;
• the equipment functions normally, there is no loss of time for unplanned repairs;
• the rhythm of the team’s work corresponds to the rhythm of the production line (when performing a complex technological operation).

Of course, it is necessary to exclude the situation with erroneous or outdated time standards.

Conclusion

Salary accounting documents should not be limited to the accounting function. Based on information from them, it is important to monitor the wage fund, control labor costs included in the cost of manufactured products, and identify shortcomings in the organization of production.