Introduction 3.

1. Accounting for worker 4

2. Accounting for wages 9

3. Concept, essence and foundation of retaining from wages 13

Conclusion 22.

References 23.

Introduction

Accounting, wages and settlements with employees are conducted on the basis of federal, regional and sectoral legislation regulation of labor relations of workers and enterprise administration. This area of \u200b\u200bwork of accounting is one of the most time-consuming and responsible, and occupies one of the central places in the entire accounting system in the enterprise. In addition, the company's bookkeeping not only makes salary accruals, but also hold and deducts from it.

Accounting for wages is associated not only with the interests of employees, but also with the taxation of the organization as a whole. If the calculation is incorrectly performed, the base will change with which a single social tax and income tax on individuals is paid. It follows from this that the salary of employees largely determines the cost of production.

The object of work is accounting.

The subject of work is the process of accounting for employee wages.

The aim of the work is to analyze theoretical and practical issues of keeping deduction from employee wages.

In accordance with the goal, the following tasks of this work are identified:

1) clarify the concept and essence of accounting for labor and payment;

2) determine the types and foundations of hold;

3) Consider the features of accounting of retaining from wages.

Examination consists of introduction, three paragraphs, conclusion, literature of the literature.

1. Accounting worker

Accounting for spent working time is conducted by a tabler or brigadier for each working day, centrally or decentralized. In order to organize operational accounting, the following tablet systems distinguish: aware, cards using checkpoints, using skips, an automated passage or automated system of working time accounting. The choice of a specific tablet system depends on the size of the organization that has established traditions and other factors. In any case, accounting should ensure proper control over the use of working time for each employee.

Primary accounting documentation for the accounting of spent working time and settlement of labor personnel includes:

Accounting tab of working time and payroll (f. No. T-12);

Working hours accounting table (f. No. T-13);

Settlement payroll (F. No. T-49);

Settlement statement (f. No. T-51);

Payment statement (f. No. T-53).

Information about spent time is given for each employee in the context of structural units with a mark on the turnouts and non-appearance to work in the numbers of the month with an intermediate outcome for the first and second half of the month. In addition, general data are given for the month in days and hours, as well as information on the number of days of failure to appear indicating their reasons (annual leave, holiday leave, etc.). A separate graph is highlighted mass non-response-strikes permitted by law. For each employee, the size of the tariff rate, salary (in rubles and kopecks) is also given.

When calculating the remuneration of administration (specialists, managers, employees, accounting, etc.), as a rule, a timeless form of remuneration is used.

To account for labor costs with time-based payment form (both for employees of the administration, and for other categories of workers with time-free payments) apply to the accounting tables. Tabeli leads at the place of work heads of division or personnel workers. The table includes the entire list of the corresponding unit with an indication of the tablet numbers. In both accounts registers (f. No. T-12 and No. T-13), information about the use of working time for each day is shown on two rterns: one - for symbols, the second - to reflect the number of hours for each of them. The symbols are given in the form of alphabetic and digital codes. Accounting for the use of working time is carried out in the table of the solid method of registration of the jaws and failure to work. Every day, opposite each employee, the number of hours spent hours of working time is noted. In the case of a neurode, the corresponding designations are affixed ("O" - vacation; "P" - walk; "B" is hospital), explaining the cause of the absence of an employee. At the end of the month after summing up the spent time (days, the clock), the Tabel is rented in the accounting department.

At the same time, the option of registration of only deviations (non-appearance, desets, etc.) is not excluded.

In addition to spent information in the tables (F. No. T-12 and No. T-13) contains data on the calculation of wages and to prepare statistical reporting on labor. The table forms No. T-13 is applied under automated data processing.

To accrual wages, some categories of workers need to know, except for spent time, and developing. Development can be taken into account:

1) by the number of operations performed;

2) by the final operation;

3) by the number of products made.

The method of accounting depends on the peculiarities of production, which determine the procedure for documenting the development. The most widely applied the following typical primary documents on how to account:

Outfit for piecework;

Route leaf;

Development statement.

In individual and small-scale production (shipbuilding, heavy engineering, etc.), the tasks for piecework were the greatest distribution (type. № 40). Depending on the number of workers, the outfits of individual and brigades (collective) are distinguished. The outfit contains the necessary details to calculate earnings and attribute accrued wages on one or another type of production costs (the discharge of work and the contractor, the order cipher, the price rate and time per unit of the product). The presence of columns "CIFRE of the product", "set" and "accepted product and marriage" allows to ensure control over the course of the technological process in various parts of production. However, the abundance of outfits, the manual method of their processing does not allow to effectively use this control. Therefore, in individual organizations, outfits of this type, depending on the nature of the work and the procedure for execution of documentation, they are issued for half a month or for a whole month. This reduces the amount of primary documents and facilitates control over the accrual of wages.

In mass production, the primary wages documents may be interchangeable reports about the development and route sheets. The peculiarity of the technological process in such industries causes the need to pre-fill individual details when distributing tasks before starting work (type of payment, plot, shop, master's surname, etc.). Then, taking into account the production task in the warehouse, details (blanks) are issued for work, which is noted in the report. At the end of the change, the master or the controller marks the number of details received, separately suitable and rejected. Matching their presence with the number of billets that have not been processed and located at workplaces can always be determined by a hidden marriage made by workers. Earnings of each workshop are determined by multiplying a piecework rates on the number of products issued for shifting.

Mass production (car tractor, combinitation, individual sectors of the food industry, etc.), where the daily repeatability of production operations is usually observed within each workplace, inherent in its forms of primary payroll documentation. Taking into account the fact that this type of production is most mechanized and automated, and the nature of production operations in certain workplaces in time does not change, the primary wage documentation is based on the sign of cumulative documents. The latter can be drawn up for a week, a half months and a month. Reports about the development of production (F. No. T-8) are acting as primary documents (f. No. T-8) (f. No. T-34). Development size is determined by the number of products taken from the last operation. In the meat industry, accounting cards opened for a month by profession are used as primary payroll documents. They are in advance the norm, the name of the production process and rates for each process are affixed. When making daily records for accounting for the production of each working and brigade as a whole, there is no need for numerous samples from the primary documents. Accounting cards make it possible to determine the validity of applied rules of production and the degree of their implementation. Such an organization of accounting allows you to conduct effective control over the use of the wage foundation.

The use of route sheets has its advantages. First of all, they are clearly traced to accrual wages on the entire path of processing the part or the parts node. From the route sheet, the number of released parts and details of rejected are also visible. All this allows you to trace adherence to the technological process that runs the parts running into the production of parts up to the production of products.

Accounting for labor costs and payment on the vehicle is conducted with the following primary documents:

Truck leaf of a truck. There are two types of travel sheets for trucks: timeless (f. No. 4P) and a fine (f. No. 4c). They serve to take into account the labor of the chauffeur and movers. The way sheet is discharged on one or as far as (in the case of long-range flights) days. It provides data on the number of cargo transported, distance, fuel and lubricant consumption, etc.;

The travel sheet of the passenger car (F. No. 3) is intended for the initial accounting of the work of passenger vehicles and serves as a basis for accrualing wages to drivers of passenger cars. It is usually issued for one day or shift;

To account for the work and calculation of salary drivers of buses, the bus leaf is used (F. No. 6).

Regardless of the form, primary documents contain, as a rule, the following details (indicators): place of work (workshop, plot, separation); work time (date); Name and discharge of work (operation); quantity and quality of work; surnames, initials, tablet rooms and discharges of workers; time standards and rates per unit of work; the amount of salary of workers; Cost accounting ciffers on which the accrued wages are related; Number of normal hours at work performed.

Decorated primary documents on how to generate and work performed together with additional documents (sheets for downtime, for surcharge, marriage and other acts) are transmitted to the accounting department.

To determine the amount of salary to be paid to the hands of employees, it is necessary to determine the amount of earnings of employees for a month and make the necessary retention from this amount. These calculations are usually carried out in the settlement and payment statement (F. No. T-49), which, in addition, also serves as a document for paying wages for the month.

In the left side of this statement, the amounts of wage charges are recorded on its species (piecemith, adversely, premiums and various payment of payment), and in the right - hold on their types and the amount for extradition. For each employee in Vedomosti, one line is discharged.

In a number of organizations (especially large), separate statements (f. No. T-51) and payment statements (F. No. T-53) are used instead of settlement and payment statements. The first statement contains all calculations to determine the amounts of wages payable to employees; The second is used only for paying wages. It indicates the names and initials of workers, their tablet numbers, amounts to issuance and receipt in obtaining wages. Estimated payment statements or substituting their settlement and payment statements are used for settlements with employees for the month.

2. Accounting for wages

The loan of this account reflects accruals on wages, benefits by payments to state social insurance, dividends and other similar amounts. The debit of account 70 is fixed to hold from the accrued amount of wages and income paid by wages, premiums, benefits and other retention. The credit balance of the account 70 shows the debt of the organization before employees on the accrued, but not issued wages.

For the organization of salary accounting, appropriate account registers are used (specially separable sheets of paper adapted for current accounts).

In synthetic accounting, memorial orders are used, negotiable statements, home book, arrangement orders on accounts, etc.

The documents of analytical accounting of wages include: the personal account of the employee, the tax card on the accounting of income and tax on the income of individuals, settlement payments, etc.

For each employee, at the beginning of the year or when taking a job, the accounting of the organization opens the personal account. In addition, each employee is assigned a table number, which is further affixed on all documents on the accounting of the organization's personnel.

To find out the amount of wages to be issued to the employee's hands, it is necessary to determine the amount of earnings of the employee for the month and make the necessary retention out of it. These calculations are conducted in the personal accounts of employees, and then their results are transferred to the settlement payroll and tax card.

The settlement and payment statement enters the amount of accrued wages for its species, the amount of deductions for their species and the amount of extradition. For each employee, one line is given in the statement. The settlement payroll is not only a register of analytical accounting of settlements with wage workers, but also performs the functions of a settlement and payment document.

When salary accrued and other payments, employees need to correctly define their sources. There are several types of such sources. Thus, the payment of wages can be carried out by attributing accrued wages to the cost of sold products, goods, works and services.

For the correct reflection of the accrued wages, an accountant of the organization independently chooses the account for the accounting costs of production and treatment, which corresponds to the type of activity of the organization and the structure of production.

These accounts include:

account 20 "Basic Production" (Payment of production workers);

account 23 "Auxiliary Production" (Whether the work of workers auxiliary production);

account 25 "general production costs" (remuneration of work personnel);

account 26 "general expenses" (remuneration of administrative and management personnel);

account 29 "servicing production and farms" (remuneration of workers of serving industries and farms);

account 44 "Sale expenses" (payment of workers of trade);

other accounts costs.

The accrued wages of employees of the relevant production workers are reflected in the debit of these accounts and the account of account 70 "Calculations with wage personnel" (for the entire amount of accrued wages).

The accrual of remuneration for operations related to the preparation and acquisition of production reserves, equipment to the installation and implementation of capital investments is reflected in the debit of accounts 07 "Equipment to installation", 08 "Investments in non-current assets", 10 "materials", etc. and credit account 70 "Calculations with personnel on wages."

The source of wages can be the funds of the Social Insurance Fund of the Russian Federation remaining in the organization. At the expense of these funds can be made:

 payment of temporary disability benefits;

 payment of maternity benefits;

 payment of a one-time benefit at the birth of a child;

 payment of a monthly allowance for the period of leave to care for a child before reaching the age of one and a half years;

 Payment for an additional weekend to care for a disabled child.

The amounts of accrued benefits for temporary disability, for pregnancy and childbirth are reflected by the wiring:

Dt 69/1 "Social Insurance Calculations"

Kt 70 "Calculations with personnel on wages"

The issuance of wages and benefits are made by an accounting record:

Kt 50 "Cashier" - issued cash salary from cash

Dt 70 "Calculations with personnel on wages"

Kt 51 "Settlement accounts" - is listed from the current account wages on the personal account of the employee in Sberbank

Not received by employees for the time salary deposited. Analytical accounting of the deposited wage is carried out for each employee in the register of the non-invalid wage in a special book of the unsuccessful wage or on deposent cards.

Deposited wages is postponed from account 70 "Calculations with wage personnel" at the expense of 76 "Calculations with different debtors and creditors", on which subaccount "Deposits" opens for these purposes. Wiring is paid to the deposited amount:

Dt 70 "Calculations with personnel on wages"

Kt 76 "Calculations with different debtors and creditors", subaccount "Calculations for deposit amounts"

Deposited amounts should give up a bank to the organization's current account, which is reflected in the accounting of wiring:

Dt 51 "Settlements"

Kt 50 "Cassa"

Receiving previously deposited wages from a current account in the bank for payment of depositors is reflected in the record:

Dt 50 "Cassa"

Kt 51 "Settlements"

Deposited wages from the organization's office is issued, as a rule, on consumables. This is recorded:

Kt 50 "Cassa"

Unwillingly deposited wages are kept at the bank account of the Bank for three years. After this period, the incomplete amounts refer to the financial results of the organization, which is reflected by the wiring:

"Calculations for deposit amounts"

Kt 91 "Other income and expenses"

3. The concept, essence and foundation of retaining from wages

The list of bases and sizes of retaining from wages is governed by Articles 137 and 138 of the Labor Code of the Russian Federation. Article 137 lists the retention produced by the employer in their favor at the account of the repayment of the employee's debt:

 to compensate for an indisputable advances issued to the employee at the expense of wages;

 to pay off the unspent and timely non-returned advance issued in connection with a service business trip or transfer to another work to another locality, as well as in other cases;

 to return the amounts of unnecessary to the employee as a result of counting mistakes, as well as sums, excessively paid to the employee in case of recognition by the authority to consider individual labor disputes of the employee's guilt in the non-fulfillment of labor standards or simply;

 With his dismissal before the end of the working year, at the expense of which he had already received an annual paid leave, for the unworthy days of vacation. However, when dismissing on the grounds, which from the point of view of the legislator are respectful and which are listed in this paragraph, the holding for the unreought-up days of vacation is not produced.

The listed retention of the employer is entitled to produce if the employee does not dispute their bases and size, and if the monthly period set for voluntary returns is not expired. If at least one of these conditions is not complied with (the employee disputes the holding or monthly term expired), the employer loses the right to the indisputable imposition of amounts, and it can be carried out only in court.

In addition, retaining from wages is made to repay the obligations of the employee to the state (taxes, fines) and to third parties (alimony, payments on executive sheets). But the deduction itself in all cases exercises the employer because it charges and pays wages.

In the last part of Article 137 of the Labor Code of the Russian Federation, the general rule was established, according to which the salary paid is not subject to recovery. The exception is the following cases:

 Salary is unnecessary as a result of a countable error;

 the body of consideration by individual labor disputes is recognized as the employee's fault in the non-fulfillment of labor standards or simply;

 Salary was unnecessarily paid by the employee in connection with its illegal actions established by the court.

In these cases, deduction is also made within a month from the date of the detection of the fact of excessive payment.

As a general rule set forth in Article 138 of the Labor Code of the Russian Federation, deducting from wages made by the employer due to the rights provided to him, cannot exceed 20% of the wage due to the employee (minus NDFL).

Other rules are valid in retaining from wages on executive documents. In accordance with the Federal Law of July 21, 1997 No. 119-FZ "On Enforcement Proceedings", in the execution of the executive document from the debtor, no more than 50% of the wage must be kept until a full repayment of the accumulated amounts. When holding from wages on several executive documents, 50% of earnings should be saved. Restrictions on the amount of deductions are not applied when serving correctional work, recovery of alimony on minors, compensation for harm caused by health, harm to persons who suffered damage as a result of the death of the breadwinner and compensation for damage caused by the crime. In the cases listed, the size of the deduction may not exceed 70% of wages.

Recovery cannot be drawn to money issued:

1) in compensation for harm caused to health, as well as to compensation for harm to persons suffering damage as a result of the death of the breadwinner;

2) persons who received injury (injuries, injuries, contusion) in the performance of official duties, and members of their families in the event of death (death) of these persons;

3) in connection with the birth of a child; large mothers; Lonely father or mother; on the maintenance of minor children during the search period of parents; pensioners and disabled I groups of care of them; victims for additional meals, sanatorium-resort treatment, prosthetics and care costs in case of harm to health; According to aliminal obligations;

4) for working in harmful working conditions or in extreme situations, as well as citizens who are influenced by radiation due to accidents at nuclear power plants, and in other cases established by the legislation of the Russian Federation;

5) the organization in connection with the birth of a child, with the death of relatives, with marriage registration (Article 69 of the Federal Law of July 21, 1997 No. 119-FZ "On Enforcement Proceedings").

The main tax, with which the state regulates the income received by individuals is the tax on income of individuals, which is calculated and paid in compliance with ch. 23 h. II of the Tax Code of the Russian Federation.

According to Art. 207 of the Tax Code of the Russian Federation payers are recognized: individuals who are tax residents of the Russian Federation (in accordance with paragraph 2 of Article 11 of the Tax Code of the Russian Federation, they are physical persons who are actually in the territory of the Russian Federation at least 183 days in the calendar year); Individuals that are not tax residents of the Russian Federation and receiving income from sources located in the Russian Federation.

The object of taxation for individuals who are tax residents of the Russian Federation, are all income received from sources in the Russian Federation and (or) from sources outside the Russian Federation in both monetary and natural forms, as well as income in the form of matteral benefits.

The object of taxation for individuals who are not tax residents of the Russian Federation is income received from sources in the Russian Federation.

The tax period recognizes the calendar year.

Are not subject to taxation (exempt from taxofing) the following types of income of individuals benefits for bearing and childbirth; unemployment benefits; state pensions appointed in the manner prescribed by the current banking; The cost of gifts received from organizations or individual entrepreneurs, but not more than 2000 rubles. in year; Alimony obtained by taxpayers; and other income in accordance with Art. 217 NK RF

For the purposes of taxation, the income obtained by an individual in the calendar year decreases to certain amounts - tax deductions. These deductions are divided into four groups: Standard, Social, Property and Professional Taxes.

Standard tax deductions - monthly dedication of advancements in the amount of 300, 400, 500 and 3000 rubles, the right to which have separate categories of taxpayers.

The right to monthly deductions in the amount of 3000 rubles. Have: Chernobyl licks; War disabled people; Disabled people of military personnel who have become disabled I, II, III groups due to wounds, contusion or injury obtained in the protection of the USSR, the Russian Federation or in other duties of military service; etc.

Tax deduction in the amount of 500 rubles. For each month, the tax of the period applies to the following categories of taxpayers: the heroes of the Soviet Union and the heroes of the Russian Federation; persons awarded the Order of Fame of Three degrees; Went participants; disabled since childhood and disabled I and II groups; persons who performed international duty in the Republic of Afghanistan and other countries in which fighting was conducted; etc.

Tax deduction in the amount of 400 rubles. For each month, the tax of the period applies to those categories of individuals, which do not have special benefits. This deduction is valid until the month in which the income calculated by the increasing result from the beginning of the calendar year exceeded 20,000 rubles. Starting from the month, in which the income exceeded 20,000 rubles, the tax deduction is not accepted.

Tax deduction in the amount of 300 rubles. For each month, the Thair period is established for each child under the age of 18, for each student day form of training, graduate student, student, cadet under the age of 24 - from parents' incomes and (or) spouses, guardians or trustees. This deduction is valid for a month, in which the income of parents, spouses, guardians, guardians, calculated by a growing result from the beginning of the year, exceeded 20,000 rubles. Since the month, in which income exceeded 20,000 rubles, this tax deduction does not apply.

Widows (widows), lonely parents, guardians or trustees, the tax deduction of costs for children is provided in a double size.

Standard tax deductions are provided by one of the ongoing agents for choosing a taxpayer on the basis of his written statement and documents confirming the right to these deductions.

Social, property and professional tax deductions are provided on the basis of a written statement of taxpaytics when submitting the tax declaration to the tax authority at the end of the calendar year. The tax declaration is based no later than April 30, following the reporting.

The tax rate on the income of individuals is established at a time of 13% (art. 224CRF).

The tax rate of 30% is established for all revenues obtained by non-tax residents of the Russian Federation.

The tax rate is 6% established in relation to income from the share of organizations obtained in the form of dividends. (From January 1, 2005 the bid will increase to 9% -)

For example, an employee of the organization for January 2004 is accrued wages in the amount of 12,000 rubles. The employee filed a claim for the provision of a standard deduction of 400 rubles. per month.

In January 2004 income tax will be: (12,000 rubles. - 400 rubles.) X 13%: 100% \u003d 1508 rubles.

In February, standard deductions will not be provided, since income from the beginning of the year will exceed 20,000 rubles, and the income tax for February 2004 will be: (12,000 rubles. X 2 months - 400 rubles. X 1 month) x 13%: 100% \u003d \u003d 30 688 rub. - 1508 rubles. (Caused tax for January) \u003d 1560 rubles.

For example, an employee of the organization is established by official occasion in the amount of 2500 rubles. per month. According to the documents submitted, he participated in the elimination of the consequences of the catastrophe at the Chernobyl NPP. Children has no. According to the legislation, it is supposed to be a standard tax deduction in the amount of 3000 rubles. For every month.

The tax base monthly and for the year will be zero, since the amount of deduction exceeded the amount of income: January - 2500 rubles. - 3000 rubles. (Standard tax deduction) \u003d - 500 rubles.

February - 2500 rubles. x 2 months - 3000 rubles. x 2 months \u003d -1000 rub. etc. By the end of the year.

For example, an employee of the organization is a veteran of war in the Republic of Afghanistan and has a child at the age of 10 years. It has a salary of 3000 rubles. per month.

The employee will be provided with standard deductions in the amount of 500 rubles. - on it and 300 rubles. - on the maintenance of the child. The child's benefits applied to a month in which the income calculated by the resulting result from the beginning of the year will exceed 20,000 rubles. The income of the wool will exceed 20,000 rubles. in July (3000 rubles. x 7 months \u003d \u003d 21 000 rubles). Consequently, the deduction for the child will be applied only for six months. In January, income tax will be: (3000 rubles. -500 rub. - 300 rub.) X 13%: 100% \u003d 286 rub

In February - (3000 rubles. X 2 months - 500 rubles. X 2 months - 300 rubles. X x 2 months) x 13%: 100% \u003d 572 rub. - 286 rubles. (Caused tax for January) \u003d 286 rubles, and so a month in which the income will exceed 20,000 rubles.

In July - (3000 rubles. X 7 months - 500 rubles. X 7 months - 300 rub. X x 6 months) x 13%: 100% \u003d 2041 rub. - 1716 rubles. (income tax, held in 6 months.) \u003d 325 rubles., and so until the end of the year.

In accounting, the amount of tax on the income of individuals retained from employees is reflected in the account 68 "Calculations for taxes and fees" on a special subaccount "Calculations for the tax of individuals". The loan balance of the subaccount "Calculations on the NOG on the income of individuals" indicates the debt of the organization to the budget; The debit turnover shows the tax amounts listed in the debt repayment budget; The turnover on the loan reflects the amount of the tax on the income of physical persons from the wages of employees of the organization.

Restored from wages The tax on income of individuals is reflected by the wiring:

Dt 70 "Calculations with wage personnel" Kt 68 "Calculations for taxes and fees", subaccount "Calculations on the income on income of individuals".

The transfer of tax on income of individuals into the budget is reflected:

Dt 68 "Calculations on taxes and fees" ", subaccount" Calculations for the income tax on individuals "Kt 51" Settlement account ".

Accrued and retained amounts of alimony are reflected in the account 76 "Calculations with different debtors and creditors" on the subaccount "Executive Sheets". At the same time, the following wiring are made:

Dt 70 "Calculations with personnel on wage" Kt 76 "Calculations with different debtors and creditors", subaccount "Executive Sheets".

Alimony issued by a challenger of cash from the PRESIDATION CASS, are recorded:

Dt 76 "Calculations with different debtors and creditors" subaccount

"Executive Sheets" Kt 50 "Cassa".

If the alimony is listed by the payment order to the account of the charge in the Sberbank branch, then the accounting wiring is made:

Dt 76 "Calculations with different debtors and creditors" subaccount

"Executive Sheets" Kt 51 "Settlement Account".

Other retaining from wages are reflected by accounting records:

Kept from the perpetrators of marriage -

Dt 70 "Calculations with personnel on wages"

Kt 28 "Marriage in production."

Recovered from an employee to compensation for material damage -

Dt 70 "Calculations with staff Lo wage"

Kt 73 "Calculations with staff for other operations", subaccount "Calculations for compensation for material damage".

Adjusts the amount of payments for goods sold on credit, according to loans provided by bank loans -

Dt 70 "Calculations with wage personnel" Kt 73 "Calculations with staff for other operations" (on sub-pursuits).

Conclusion

Accounting for spent working time is conducted by a tabler or brigadier for each working day, centrally or decentralized.

Synthetic accounting of calculations with personnel, as consisting and not consisting in the list of organizations, on wages, as well as the payment of revenues on shares and other securities of this organization, is carried out on a passive account of 70 "Calculations with payment personnel."

The main deductions from wages include: NDFL (the amount of tax accrued in the prescribed order), the amount of alimony on executive sheets, keeping irrevocable during accountable amounts, reimbursement of material damage caused by the amount of loans and interest employee, the retention of the advance payment accrued First half of the month, other retention on the employee's application (in favor of trade unions, insurance companies)

At the initiative of the administration may be held: the amount of the advance payment issued in the account of wages; amounts are excessively extended due to countable errors; the amount of compensation for material damage caused by the fault of the employee to the enterprise; retention at the repayment of the loan received by the employee; For tvara, bought on credit, etc.

The total size of all holds with each payment cannot exceed 20 percent, and in cases stipulated by federal laws - 50 percent of wages due to the employee. When holding from wages on several executive documents, 50 percent of wages must be saved for the employee.

All types of retaining from wages are reflected in the debit of account 70 "Calculations with wage personnel" in correspondence with various accounts, depending on the type of deduction.

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© Placement of material on other electronic resources only accompanied by an active link

The use of labor resources in the production process is expressed in the cost of their working time, calculated currently in two labor meters - man-days and man-hours.

A man-day represents the cost of living labor of one person for one working day. The most accurate labor meter to take into account the cost of living work on the production of a specific type of product is a person-hour.

Currently, unified forms of primary labor accounting documents are applied, approved by the Resolution of the State Statistics Committee of the Russian Federation of January 05, 2004 No. 1:

Accounting table of working time and payment of remuneration (f. No. T-12);

Working time accounting table (f. No. T-13);

Settlement and payment statement (f. No. T-49);

Settlement statement (f. No. T-51);

Payment statement (f. No. 13);

Facial account (F. No. T-54).

Forms of primary documents depend on the type of remuneration. Synthetic accounting of expenses with personnel for wage, as well as on the payment of income on shares and others. The organization's securities are carried out in account 70 "Calculations with payment staff for payment Tru-yes". This account is usually passive and placed in the V section "Short-term obligations". The loan account 70 indicates accruals on labor and income on securities. The debit of account 70 reflect paid amounts of wages, premiums, benefits, deduction from accrued amounts, as well as accrued, but unpaid amounts within the established period. The balance of this account is usually credit and shows the debt of the work on wages and other payments. Operations on the accrual and distribution of remuneration are issued by the following accounting record: Debit accounts 20 "Basic Production", 25 "General Expenditures", 26 "Protective Expenditures" and others. Credit 70 "Calculations with wage personnel"; Prizes and remuneration paid to employees from at-had not belong to the cost of production. Their accrual is reflected as follows: Debit accounts 84 "Retained earnings" Credit account 70 "Calculations with work personnel"; Accrual of income to employees, as owners, are issued by an accounting record (due to the retained earnings last year):

Debit account 84 "Retained earnings" Credit account 70 "Calculations with work personnel";

In a number of organizations, in view of the seasonal production of holidays, Ra Bootnikov are not unevenly provided. Therefore, to more correctly determine the cost of production Sum-We paid to employees for vacation, referring to the costs of the year with uniform groups, regardless of which month of these amounts will be paid. Thus, a reserve is created to pay for vacations. The organization can create a reserve for paying remuneration for years.

The redundant amounts are related to the debit of the same billing accounts, which include the accrued salary of workers, and on credit account 96 "Reserve of upcoming expenses and payments".

As employees go to leave on vacation, the accrued amounts per vacation period are written off to reduce the created reserve. At the same time they make a record:

Debit account 96 "Reserves of the upcoming expenses" Credit 70 "Calculations with staff for paying for labor"

"Accounting and its payment"

The payment of wages is usually carried out in cash in the currency of the Russian Federation (in rubles). In accordance with the collective or employment contract on a written statement of the employee, labor payment can be carried out in other forms that are not contrary to the legislation of the Russian Federation. The share of wages paid in non-monetary form cannot exceed 20% of the total wage. In planning and accounting, distinguish between the main and additional wages. The main one includes payment accrued by employees for spent time, the number and quality of the work performed: payment by piece of rates, tariff rates, salaries, to the partners and volunteers, surcharges due to the deviations from the normal working conditions, for operation at night, for overtime , for brigadiers, payment of downtime is not the fault of workers, etc.

Additional wages include payments for the incomparable time provided for by labor legislation: payment of regular holidays, breaks in the work of nursing mothers, preferential hours of adolescents, during the fulfillment of state and public duties, a day off when dismissal and others.

The main forms of wages are timeless, piecework and accordant. The first two forms of wages have their own systems: simple timeless, one-premium, straight piece, piece-premium, piece-progressive, indirectly piece. With time-based forms, payment is made for a certain amount of spent time, regardless of the amount of work performed. With a premium remuneration system for the amount of earnings in the tariff add a premium in a certain percentage to the tariff rate or to another meter. Primary documents for accounting for workers under time payments are the table.

With a direct piecework system, the wages of workers are carried out on the number of products manufactured by their products and work performed on the basis of solid contract prices established taking into account the necessary qualifications. A piecework of the workers' remuneration system provides for over-fulfillment of the production standards and achieve certain qualitative indicators (no marriage, complaints, etc.). With a piece-progressive system, payment increases for the production of above the norm. With an indirectly piece system, the remuneration of the wages, pockets, assistants and other workers is carried out as a percentage of the maintenance of the main workers serviced areas.

The labor of some workers is sometimes paid on the piecework, and on time pay, such as the remuneration of the head of a small team, which combines the management of the team (timeless payment) with direct production activities paid for contract prices. The accordinal form of remuneration provides for the definition of aggregate earnings for performing certain stages of work or the production of a certain amount of products. Calculation of earnings at a piecework form of remuneration is carried out according to the work of work. For a more complete accounting of the labor contribution of each worker in the results of the work of the Brigade with the consent of its members, labor participation coefficients (CTU) can be used.

Accounting for the number of workers, spent time and production.

To account for the personnel, accrual and payout payments, use the unified forms of primary accounting documents, approved by the decision of the State Statistics Committee of the Russian Federation from 6Appl 2001 N 26. Order (order) on the admission of an employee to work (form N T-1) and order (Order) On the reception of employees to work (form N T-1A) are used for registration and accounting of employed on employment contract (contract). Compiled by a person responsible for receiving, on all persons employed in the organization. Personal Card Worker (Form N T-2) and Personal Card of the State Employee (Form N T-2GS) are filled with persons who are accepted on the basis of an order for employment, employment records, passports, military ticket, a document on the end of the educational institution and other documents stipulated by law, as well as information reported by the employee. Personal card of the civil servant (form N T-2GS) is applied to accounting for persons replacing public service posts.

The standard schedule (form N T-3) is used to design the structure, staffing and staffing of the organization.

The accounting card of the scientific, scientific-pedagogical worker (form N T-4) is used in scientific, research, scientific and production, educational and other institutions and organizations operating in the field of education, science and technology, to account for scientists. For each scientific and scientific and pedagogical worker, a personal card is also conducted (form N T-2). Order (Order) on the transfer of an employee to another job (Form N T-5) and order (order) on the transfer of workers to another job (form N T-5A) are used for registration and accounting for the transfer of an employee (employees) to another job in the organization . Order (Order) on the provision of holidays to the employee (Form N T-6) and the order (order) on the provision of leave to employees (form N T-6A) are applied to design and accounting for vacations. Based on the order, marks in the personal card, the personal account, and the salary is calculated, due to vacation, in form N T-60 "Note-Calculation on the provision of vacation to the employee".

The schedule of vacations (Form N T-7) is designed to reflect the information about the time of the distribution of annual paid leaves to employees of all structural divisions of the organization for the calendar year by months.

Order (Order) on the termination of the employment contract (contract) with an employee (form N T-8) and an order (order) on the termination of the employment contract (contract) with employees (form N T-8A) apply for registration and accounting of the employee's dismissal (employees). Based on the order, there is a record in the personal card, personal account, the employment record, the employee is calculated with the employee in the form of N T-61 "Note-Calculation when the employment contract (contract) with the employee is terminated." The order (order) on the direction of the employee on a business trip (Form N T-9) and the order (order) on the direction of employees on a business trip (form N T-9A) are used for registration and accounting of the directions of the employee (employees) on business trips. If necessary, sources of payment of the amount of travel expenses are indicated, other conditions for a business trip.

A travel certificate (form N T-10) is a document certifying the stay of the employee's stay in the service business trip. The service task for referring to a business trip and the execution report (form N T-10A) is used for registration and accounting of the service task to send on a business trip, as well as a report on its implementation.

Order (Order) on the promotion of an employee (form N T-11) and order (order) on the promotion of employees (Form N T-11A) are used for registration and accounting for promotions for success in work.

Tabel for the use of working time and payroll (Form N T-12) and working hours accounting table (Form N T-13) are used to carry out tabletic accounting and control of labor discipline. The form N T-12 is designed to account for the use of working time and calculating wages, and the form N T-13 is only for accounting for working hours. When using the form N T-13, wages are charged in the face account (form N T-54), the calculated statement (form N T-51) or the settlement payroll (form N T-49). The form N T-13 is used under automated data processing. The table of the table with partially filled props can be created with the help of computing equipment. In this case, the table form changes in accordance with the accepted data processing technology.

Accounting for working out workers in organizations carry out masters, brigadiers and other workers who are entrusted with these duties. For accounting, various forms of primary documents are applied (outfits for piecework, the statement of accounting of work performed, etc.).

Regardless of the form, primary documents contain, as a rule, the following details (indicators): place of work (workshop, plot, separation); work time (date); Name and discharge of work (operation); quantity and quality of work; surnames, initials, tablet rooms and discharges of workers; time standards and rates per unit of work; the amount of salary workers; Cost accounting ciffers on which the accrued wages are related; Number of normal operations. Accounting for developing, and at the same time and the choice of one or another form of primary document depends on many reasons: the nature of production, the characteristics of the production technology, organization and remuneration, the system of control and quality of products, the availability of the production of measuring tara, weighs, counters and other measuring instruments .

Primary documents for accounting and completed work together with all additional documents (sheets for downtime, for surcharges, marriage and other acts) are transmitted to the accountant.

Possessed and calculation of the provision of vacation to the employee (Form N T-60) is intended for calculating the employee of wages and other payments in providing him with an annual paid or other vacation. The note-calculation when the employment contract (contract) is discussed with the employee (Form N T-61) applies to accounting and calculating wages and other employee payments under the termination of the employment contract (contract).

The procedure for calculating wages, surcharges, payments for vacations, allowances, guarantees and compensation.

With time-based forms, payment is made for a certain amount of spent time, regardless of the amount of work performed. Earnings of workers determine the multiplication of the clock or daily tariff rate of its discharge by the number of hours spent on them or days. Earnings of other categories of workers are determined as follows: if these workers have worked out all the working days of the month, their payment will be made by salaries established for them; If they have worked out an incomplete number of working days, their earnings are determined by dividing the set rate on the calendar number of working days and multiplying the result obtained by the number of working days paid at the expense of the enterprise.

With piecework forms of remuneration, the amount of labor remuneration is calculated by multiplying piece-up rates for the amount of work performed or the amount of products manufactured. For proper charges of remuneration, the working great importance is to be recorded from the normal working conditions, which require additional labor costs and are paid additionally to the current rates for piecework. Supplements are issued by the following documents: additional operations not provided for in production technology - an outfit for a piecework, which usually contains any distinctive sign (for example, a bright diagonal line); Deviations from normal working conditions - a leaflet on a surcharge, which is discharged on a brigade or a separate worker. It indicates the number of the main document (outfit, statements, etc.), to which surcharges, the maintenance of the additional operation, the cause and culprit of surcharges and the racination.

Dimensions of surcharges and the conditions for their payment of the enterprise are set independently and fixes them in a collective or employment contract.

Easy not due to the fault of the workers are drawn up by a sheet of downtime, which indicates the time of the beginning, end, and duration of downtime, causes and perpetrators of downtime and the amount of payment due to the work permissions. Downtime due to the fault of the employer is paid in the amount of at least two thirds of the employee's average earnings. There are no downtime for the fault of the workers and documents are not issued. Incorrigible, or final, marriage draw up an act of marriage or marriage statement and, in addition, it is noted in primary development documents. The corrected marriage of the act or statement about marriage is not issued. Marriage is not due to the fault of the employee payable on a par with affordable products. Full marriage due to the fault of the employee payment is not subject to. Partial marriage due to the fault of the employee is paid at reduced rates depending on the purpose of the product.

Payment hours of night work (from 22 to 6 hours). An hour of night is paid in an increased amount provided by the collective agreement of the organization, but not lower than the amounts established by the legislation. The duration of night work (shift) is reduced by 1 hour. Payment hours of overtime. Overtime work is allowed in exceptional cases. Working in overtime is paid for the first two hours at least as a two-way size, and for the next hours - at least double the size for each hour of overtime. Overtime should not exceed 4 hours for each employee for two days in a row and 120 hours per year. Compensation of overtime hours is not allowed.

For overtime works and work at night, pregnant women and women who have children under three years old, workers under the age of 18, employees of other categories established by the legislation are not allowed.

Payment of work on weekends and holidays. Work on weekends and holidays is compensated by an employee with the provision of another holiday day or by agreement of the parties in cash. Work on weekends and holidays is paid at least double size:

saders - not less than double piece prices;

paid clock (daily) rates - in the amount of at least double watch day) rates;

the resulting monthly salary is in the amount of at least one hour (daytime) bet on the excess of the salary, if the work was carried out within the monthly rate of working time, and in the amount of at least double hourly (daily) bet on the oxlade, if the work was carried out above the monthly norm.

Payment of regular holidays. The right to vacation to employees is provided after 6 months of continuous work at this enterprise. Behind the employee who are on vacation, retain its average earnings.

Payment for interruptions in the work of nursing mothers. For nursing mothers and women who have children under 1.5 years old, additional breaks are installed. The time of these breaks is counted at the expense of working time and is subject to payment in the amount of average earnings. Temporary disability benefits are paid by workers and serving at the expense of social insurance deductions. The basis for the payment of benefits is hospital sheets issued by therapeutic institutions and signed by the trade union authority. The size of temporary disability benefits depends on the experience of the employee's work and its average earnings: with continuous work experience up to 5 years - 60% of earnings, from 5 to 8 years - 80% of earnings, from 8 years and more - 100% earnings.

Regardless of the work experience, the manual is issued in the amount of 100%:

due to labor injury or occupational disease;

working with disabilities of the Second World War and other people with disabilities equivalent to the benefits to the War disabled;

persons having in their dependence of three children and more under the age of 16 (students - 18 years);

for pregnancy and childbirth.

Accrual of remuneration:

Debit account 20 "BASIC PRODUCTION" - the remuneration of production workers

Debit account 23 "Auxiliary Production" - Whether to work with working auxiliary industries

Debit accounts 25 "general production costs" - the payment of workshop work personnel debit accounts 26 "General expenses - the remuneration of management personnel of the organization

Debit account 29 "servicing production and farms" - the remuneration of workers of serving industries and farms

Debit of other cost accounts (28, 44, 45, 91, 97)

Account account 70 "Calculations with wage personnel" - for the entire amount of accrued wages

The accrual of remuneration on operations related to the preparation and acquisition of production reserves, equipment to the installation and implementation of capital investments, reflects, as already noted, the debit of accounts 07, 08, 10, 11, 15 and the credit account 70.

Temporary disability benefits and other payments at the expense of social insurance bodies reflect on the debit of account 69 "Calculations for Social Insurance and Provision" and Account Credit 70.

Accrued amounts of premiums, material assistance, benefits, wages for work produced at the expense of targeted funding funds and in the process of obtaining non-dealerization or operating income, reflect on the debit of accounts 91 "Other income and expenses", 84 "Retained earnings (uncovered loss)" , 86 "target financing" and account credit 70 "Calculations with staff for wages."

The accrual of income to employees of the organization for shares and contributions to its property is drawn up by the following accounting record: Debit accounts 84 "Retained earnings (uncovered loss)" Credit account 70 "Calculations with wage personnel."

For accounting for the personnel, accrual and payout payments, the unified forms of primary accounting documents are used, approved by the Resolution of the State Statistics Committee of Russia from 06.04.2001 No. 26.

Order (Order) on the admission of an employee to work (form No. T-1) and order (order) on the admission of employees to work (f. No. T-1A) are used for registration and accounting of employed on employment contract (contract). Compiled by a person responsible for receiving, on all persons employed in the organization.

The orders indicate the name of the structural unit, the profession (position), the probationary period, as well as the conditions for admission to work and the nature of the upcoming work (part-time, in order of translation from another organization, to replace the temporarily absent employee, to perform certain work, etc.) .

The order signed by the head of the Organization or an authorized order is declared an employee (employees) on receipt. Based on the order to work in the employment record, a recording record is made, a personal card is filled in, and the personal account of the employee opens in the accounting department.

Personal Card Employee (Form No. T-2) and Personal Card of the State Employee (Form No. T-2GS) are filled with persons who are employed on the basis of an order for employment, employment records, passports, military ticket, a document on the end of the educational institution , insurance certificate of state pension insurance, certificate of registration with the tax authority and other documents stipulated by law, as well as information reported by the employee.

Personal card of the civil servant (f. No. T-2GS) is applied to accounting for persons replacing public service posts.

The staff schedule (F. No. T-3) is used to design the structure, staffing and staffing of the organization. The staffing schedule contains a list of structural units, posts, information on the number of full-time units, job salary, premium and monthly wage fund. Approved by the order (order) of the head of the organization or the person authorized by him.

Changes to the staff schedule are made in accordance with the order (order) of the head of the organization or the person authorized by him.

The accounting card of the scientific, scientific and pedagogical worker (F. No. T-4) is applied to scientific, research, scientific and industrial, educational and other institutions and organizations operating in the field of education, science and technology, to account for scientists.

Filled on the basis of relevant documents (doctor of science and candidate of science, certificate of associate professor and professor, etc.), as well as information reported on themselves by the employee.

For each scientific and scientific and pedagogical worker, a personal card is also conducted (f. No. T-2).

Order (order) on the transfer of an employee to another job (f. No. T-5) and an order (order) on the transfer of workers to another job (F. No. T-5A) are used for registration and accounting for the transfer of an employee (s) to another job In the organisation. Filled by the employee of the personnel service, they are signed by the head of the organization or the person authorized by him, an employee (employees) is announced on receipt. Based on this order, marks in the personal card, the personal account, is made to the employment record.

Order (Order) on the provision of vacation to the employee (f. M T-6) and the order (order) on the provision of holidays to employees (f. M T-Ba) are applied to design and accounting for holidays provided by the employee (employees) in accordance with the legislation, Collective contract, regulatory acts of the organization, employment contract (contract).

Compiled by a personnel officer or an authorized person, signed by the head of the organization or the person authorized by him, an employee is announced on receipt. Based on the order, marks in the personal card, the personal account and the calculation of wages due for vacation, in form No. T-60 "Note-Calculation on the provision of vacation to the employee".

The schedule of vacations (f. No. T-7) is intended to reflect information about the time of the distribution of annual paid leaves to employees of all structural divisions of the organization for the calendar year by months. The schedule of vacations is consolidated. With its preparation, current legislation, specificity of the organization and wishes of the employee are taken into account.

The schedule of vacations is visited by the head of the personnel service, heads of structural divisions, is agreed with the elected trade union body and is approved by the head of the organization or the person authorized by him.

When postpone the timing of holidays at another time with the consent of the employee and the head of the structural unit in the vacation schedule, appropriate changes are made.

Order (Order) on the termination of the employment contract (contract) with an employee (F No. T-8) and an order (rafting) on \u200b\u200bthe termination of the employment contract (contract) with employees (f. M T-8A) are applied to design and accounting for the dismissal of the employee (employees). Filled by the employee of the personnel service, they are signed by the head of the organization or the person authorized by him, an employee (employees) is announced on receipt.

Based on the order, an entry is recorded in a personal card, personal account, an employment book, the employee is calculated with the employee in the form No. T-61 "Note-Calculation upon termination of the employment contract (contract) with an employee."

Order (order) on the direction of the employee on a business trip (f. M T-9) and order (order) on the direction of employees on a business trip (f. No. T-9A) apply for registration and accounting of the directions of the employee (employees) on a business trip. Filled by the employee of the personnel service, sign up by the head of the organization or the person authorized by him. The order for a business commission is indicated by surnames and initials, a structural unit, profession (positions) of community, as well as goals, time and place of business trips.

If necessary, sources of payment of the amount of travel expenses are indicated, other conditions for a business trip.

Travel certificate (f. No. T-19) is a document certifying the time of the employee's stay in the service business trip.

It is written out in one copy by the employee of the personnel service on the basis of the order (orders) on the direction on a business trip.

In each destination, marks are made of arrival time and disposal, which are certified by the signature of a responsible official and seal.

After returning from a business trip to the organization, an employee draws up an advance report with the application of documents confirming the costs.

Service task for sending it to a business trip and a report on its implementation (F. No. T-10A) is used for registration and accounting of the service task for sending a business trip, as well as a report on its implementation.

The service task is signed by the head of the unit in which the commaable worker works. Approved by the head of the organization or the person authorized by him and is transferred to the personnel service to publish an order (orders) on the direction on a business trip.

The person who arrived from a business trip is a brief report on the work performed, coordinates it with the head of the structural unit and submits to the accounting department along with a travel certificate and an advance report.

Order (Order) on the promotion of the employee (f. No. T-11) and the order (order) on the promotion of employees (f. No. T-11 A) apply to the design and accounting for promotions for success in work.

Compiled on the basis of the submission of the head of the structural division of the organization in which the employee works.

Sign up by the head of the organization or the person authorized by him, an employee (employees) is announced on receipt. On the basis of the order (orders), an appropriate entry into the employment record of the employee is made.

The working hours accounting table and payroll (f. No. T-12) and the working time accounting tabel (F. No. T-13) are used to carry out a tabletic accounting and control of labor discipline. Form No. T-12 is intended to account for the use of working time and calculating wages, and f. No. T-13 - only to account for the use of working time. When using f. No. T-13 Payment of work is charged in the personal account (F. No. T-54), the settlement statement (F. No. T-51) or calculation-no-payment statement (F. No. T-49).

Form No. T-13 is used in the conditions of automated data processing. The table of the table with partially filled props can be created with the help of computing equipment. In this case, the table form changes in accordance with the accepted data processing technology.

Tabel account covers all employees of the organization. Each of them is assigned a certain table number, which is indicated in all documents on labor accounting and wages. The essence of the tablet accounting is the daily registration of employees to work, leaving work, all cases of deceptions and non-appearance indicating their causes, as well as hours of downtime and hours of overtime work.

Tabel accounting is carried out by an accountant, a brigadier or a master in the accounting table of working hours. To simplify the tablet accounting, it is possible to restrict ourselves to the registration of deviations from the normal duration of the working day.

The mark of non-reading or finding is made in the table on the basis of relevant documents - certificates of call to the draft board, court, sheets of temporary disability, etc., who workers pass to the tablers; Time downtime is installed on the sheets of simple, and the clock of overtime works - on the list of masters.

Accounting for working out workers in organizations carry out masters, brigadiers and other workers who are entrusted with these duties. For accounting, various forms of primary documents are applied (outfits for piecework, the statement of accounting of work performed, etc.).

Regardless of the form, the primary documents contain, as a rule, the following details (indicators): place of work (workshop, plot, separation), work time (date); Name and discharge of work (operation); quantity and quality of work; surnames, initials, tablet rooms and discharges of workers; time standards and rates per unit of work; the amount of salary workers; Cost accounting ciffers on which the accrued wages are related; Number of normal hours at work performed. payment work accounting contract

Accounting for developing, and at the same time and the choice of one or another form of primary document depends on many reasons: the nature of production, the characteristics of the production technology, organization and remuneration, the system of control and quality of products, the availability of the production of measuring tara, weighs, counters and other measuring instruments .

Primary documents for accounting and completed work together with all additional documents (sheets for downtime, for surcharges, marriage and other acts) are transmitted to the accountant.

To determine the amount of wages to be issued to employees, it is necessary to determine the amount of earnings of employees for a month and make the necessary retention from this amount. These calculations are usually produced in the settlement and payment statement (F. No. 49), which, in addition, serves as a document for paying wages for the month.

In the left side of this statement, the amounts of wage charges are recorded on its species (piecemith, adversely, premiums and various payment of payment), and in the right - hold on their types and the amount for extradition. For each employee in Vedomosti, one line is discharged.

In a number of organizations (especially large), separate statements (f. No. T-51) and payment statements (F. No. T-53) are used instead of settlement and payment statements. In the settlement statement contains all calculations to determine the amounts of wages payable to employees. The payment statement is used only to pay wages. It indicates the names and initials of workers, their tablet numbers, amounts to issuance and receipt in obtaining wages. Estimated payment statements or replacement of their settlement and payment statements are used for settlements with employees for the whole month.

Advance for the first half of the month is usually issued according to payment conducted. The amount of advance is usually determined at the rate of 40% of earnings in tariff rates or bkladam, taking into account the days spent workers.

Salary is issued from the cashier within three days. After this period, the cashier against the names of workers who did not receive wages makes the "deposited" mark, constitutes the register of the unsuccessful wages and on the title page of the statement indicates the actual paid and not received by employees the amount of wages. The amounts not paid within the time of wages after three days pass to the bank to the current account.

The expendable cash order is drawn up on the amount of wages (f. No. Ko-2), the number and date of which are affixed on the last page of the statement.

In the calculated statements compiled on machine media, the composition of details and their location are determined depending on the adopted information processing technology. In this case, the form of the document should contain all the details of the unified form.

The magazine of registration of the payment statements (F. LZ T-53A) is used to take into account and register payment statements on the employees produced by employees of the organization. Maintained by an accounting worker.

Payments that do not coincide with the time of issuing wages (unscheduled advances, vacation amounts, etc.), produced on consumables, which make a mark "one-time payroll".

The settlement payroll performs several functions - a settlement document, payment document - and, in addition, serves as a register of analytical accounting of settlements with wage workers.

However, in practice, the use of settlement payments to count the average wages for any previous period (for example, for six months when paying for vacation) is inconvenient, since it is necessary to make time-consuming samples from various statements.

Therefore, the organization for each employee opens personal accounts (f. No. T-54 NF.M T-54A), which record the necessary information about the employee (marital status, discharge, salary, work experience, work time, etc.) , all types of accruals and retaining from wages for every month. According to this data it is easy to calculate the average earnings for any period of time.

Form No. T-54 is used to record all types of accruals and retaining from wages based on primary work on the development and completed work, spent time and documents for different types of payments. Based on this personal account, the estimated statement on f. No. T-51.

Form No. T-54A applies when processing credentials with the use of computing equipment and contains only conditionally constant details about the employee. Data on the calculation of wages obtained on paper carriers are invested in a monthly account. The second page is used to print the types of payments and deductions.

Possessing and calculation of the provision of vacation to the employee (f. No. T-60) is intended for calculating the employee of wages and other payments in providing him with an annual paid or other vacation.

Note-Calculation When the employment contract (contract) is discussed with employees (F. No. T-61) applies to accounting and calculating wages and other payments to the employee under the termination of the employment contract (contract). Compiled by a personnel officer or an authorized person, the calculation of wages and other payments is made by an accounting worker.

To obtain an advance for the first half of the month to the bank, the following documents are submitted: a check, payment orders for the transfer of funds to the budget for taxed taxes, to transfer amounts held under the executive documents and personal obligations, as well as to transfer payments for social needs (in the funds - pension, social insurance, compulsory medical insurance).

Accounting and its payment