What is the payroll, the rules for filling the registry
In order to issue wages to the enterprise’s employees, a specialized payroll register is used in accounting. Based on this register, advances, accrued compensation and bonuses may also be issued.
Payroll for non-cash payroll
Salaries of employees can be issued in cash and cashless form. With the card system of cashless accounting there is no need to fill out the full register of charges. For this case, developed a payroll T-51. Such a form is confidential and does not include a signature box. The total accruals for employees are distributed to personal bank accounts.
Filling in the statement for non-cash issuance
The payment register for cashless transfer of funds must contain the numbers of personal accounts of employees.Typically, such a statement in any form develops the bank through which payments are made. In addition, for the convenience of crediting funds to plastic cards, a credit institution provides electronic programs that distribute funds automatically without generating a large number of payment orders.
Forms for the cash issuance of salary charges
Accountants use two types of T-49 and T-53 forms for cash payroll. The T-49 statement sheet contains fairly detailed information on the number of days worked, the tariff rate and all charges and deductions. When issuing a salary, an employee can get acquainted in detail with the algorithm for calculating his salary and, in case of disagreement, he can appeal the final amount. When receiving funds, the employee signs in a special box.
The abbreviated form of the payroll can be considered the form T-53. This is the most common cash register, which is convenient to apply in companies with a large list of employees.
Is it possible to refine the unified form
In some cases, companies are finalizing a unified form taking into account the specifics of charges. Such changes are allowed, but with the condition of preservation in the form of mandatory lines. The modification is prescribed in the annex to the company's accounting policies and approved by order of the director
Which payroll lines are required
Forms T-49 and T-51 can be considered the most time consuming to fill. If the calculation is filled in on paper manually, then it is especially important to be careful when writing numbers, as corrections in the statement are not allowed.
The official heading of the statement must contain the name of the organization, the deadline for submitting the document to the cashier for the payment of money and the total amount of charges. The register of employees can be compiled by personnel numbers or alphabetically. The second method is most convenient when searching for charges for making a signature. The payroll is signed by the director and the chief accountant, and then sent to the cashier for payment.
In rare cases, corrections in the statement are allowed
According to the rules for filling primary accounting documents, correction of information is provided only in extreme cases.Before proceeding with the issuance of cash, the cashier is obliged to check the entire document well and, if an error is found, return the form for revision.
If the payroll has already started, incorrect information is carefully crossed off, and the correct information is written on top. When making changes to the registry, the corrected figures are certified by the employee to whom such information pertained. Also in the line put the date of the changes. If these rules are not followed, the payroll will lose its validity.
Terms of issuing cash on the payroll
For receipt of funds, each employee is personally. With him, he must have a document confirming his identity. In the column notes, the cashier puts a mark on what document was presented. At the end of the issuance period, the payroll is closed. The cashier carefully looks at all the records and, if there is a lack of a signature, puts the inscription “deposited” in the line. Unclaimed amount is credited back to the current account. At the end of the table, the amounts of the salary issued and the deposited are calculated, which, when added, should coincide with the total amount of the document.
Procedure for closing a statement
Any accounting document must be carefully checked and approved by the responsible person. After calculating the unclaimed cash, the cashier of the company issues a cash receipt for the amount of salary issued, the number of which is recorded in the statement. On the basis of such a primary document in the account will be made corresponding correspondence. The form of the payroll is registered in a special journal in which the date of issue, the amount of the statement and the period are recorded.
In what form and how long do you need to keep a payroll
After the payroll will be closed, it is stitched into a separate folder in which all registries for the year should be collected. Archival storage of such a document lasts 75 years, since this registry serves as a source of information that may be required when calculating pensions and benefits, as well as to verify the correctness of charges by tax authorities. Electronic storage is not allowed, as the form must contain real signatures of employees.