Primary documents for payroll accounting

Regulatory framework for primary documents

To reflect any business transaction in accounting, it is necessary to have a correctly executed primary document, as stated in paragraph 1 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Next we read in paragraph 4 of Art. 9 of this law, that the forms of primary documents must be developed and approved by the organization. Thus, the use of unified forms of primary documents is optional, with the exception of certain cases. The only obligatory condition is the presence of certain details in the document. On the other hand, there is no ban on the use of unified forms of documents, so the head of the organization must independently determine which forms of primary documents should be used:

unified forms;
independently developed forms with mandatory details;
a combination of the first two options.

The decision made must be fixed in the accounting policy and the forms of primary documents used by the organization must be attached to it.

Rules for drawing up primary documents

Let us next consider the primary documents on wages that must be used when accounting for settlements with employees. The article will provide unified forms. They can be processed in accordance with the needs of the enterprise’s accounting department, leaving in any case the mandatory details listed in clause 2 of Art. 9 of Law 402-FZ:

Title of the document;
date of document preparation;
name of the economic entity that compiled the document;
content of the fact of economic activity;
the value of the natural or monetary measurement of the fact of economic activity, indicating the units of measurement;
the name of the position of the person who performed the transaction and is responsible for its execution.

Primary documents on wages can be drawn up both on paper and in electronic form. In the second case, they must be signed with an electronic digital signature.

Shelf life

In accordance with current legislation, information containing personal information about accruals and deductions for insured persons (citizens) must be stored for 75 years. The company is obliged to independently ensure the safety of primary documentation.

If the company does not have an archivist position on staff, then assign responsibility for storing and maintaining the archive to a specific specialist. Indicate such responsibilities in the job description, and familiarize the assigned employee with the new instructions against his signature.

Time sheet and calculation of wages

The employee is paid based on the amount of time he works.
To record it, use form No. T-12 “Working time sheet and calculation of wages” or form No. T-13 “Working time sheet”. The T-12 form contains data on actually worked and unworked time based on sick leave, certificates, applications, orders.

The title page indicates the name of the organization, the date of preparation and document number, the reporting period and codes for indicating worked and unworked time in the accounting table.

Section 1 “Working Time Accounting” consists of 17 columns and is intended to reflect information about attendance and absence from work for one calendar month. Filled in for each employee: his/her full name, personnel number, then on the dates of the month in columns 4 and 6 in the top line a code indicating attendance at work or the reason for absence is indicated, in the bottom line - the number of hours worked that day, overtime hours are marked with a fraction. Columns 5 and 7 are intended to reflect the sum of days of visits and hours actually worked for each half-month. In the columns of the missing numbers of the month, put the sign “X”.

According to the rules, you can fill in the cells for all days of the month, and only for days other than a regular working day (vacation, sick leave), leaving the cells of a regular working day empty.

Section 2 “Payment payments to personnel” consists of two pages. The third page of the timesheet is intended to reflect each type of payment for the month for each employee.

The fourth page of the report card summarizes information about attendance at work for the organization as a whole for each day of the month. Download an example of filling out the T-12 form.

Form T-13 represents only the title page and section 1 for recording working hours of Form T-12. Then it is assumed that the accountant keeps records of salaries in other registers.

Document body

The personal account consists of several tables with continuous numbering of columns. The first of them (columns 1-8) is official information. It must be paid immediately upon employment.

In general, it is enough to transfer all the data in this part from the employment order. Let us explain in the fifth column - working conditions. This does not mean normal, dangerous or harmful, but the number of hours and days in the work week.

The following table (columns 9-16) contains information about holidays. They can also be taken from the corresponding orders. Here it is necessary to distinguish between periods: in columns 12 and 13 - the beginning and end of the working year in which the employee goes on vacation, in columns 14 and 15 - the beginning and end of the vacation itself. We calculate the number of calendar days based on dates (14) and (15).

The third table (columns 16-22) concerns deductions (what the employee did not receive) and contributions:

Type of retention. Usually these are forced seizures based on writs of execution (by court decision) or orders from management (for example, to compensate for damages).
Holding period. How long will it take to collect the total amount?
Withholding amount. Debt under a writ of execution or damage caused.
Retention amount. The amount that the employee will not receive this month (cannot exceed 50% of income).

The amount of benefits provided is the amount of tax deduction to which the employee is entitled.

The fourth table (columns 23-37) is an accounting of time worked and corresponding accruals. Here is a breakdown by month. Please note: columns 28-32 have two headings: the top one in words, the bottom one in code.

The same applies to columns 39-45 and 47-48 of the last table. It is necessary to enter the withheld taxes and summarize the amounts payable.

Payroll

The following block of primary documents for payroll accounting:

payroll statement (form T-49);
pay slip (form T-51);
payroll (form T-53).

IMPORTANT! It is necessary to reflect the amounts of accrued wages only in unified forms.

As the names indicate, form T-49 is a combination of forms T-51 and T-53, so the accountant draws up either one payroll sheet, or a payroll sheet and a payroll sheet.

The payroll sheet is used to calculate and pay wages in cash from the company's cash desk. It contains the number and date of compilation, signatures of the manager and chief accountant, the total amount of payment to all employees, as well as the start and end dates for the payment of wages from the cash register - this period is equal to five working days.

The statement contains information about the personnel number, position, tariff rate and hours worked for each employee. The accountant enters into it all accrued amounts for all types of payments, as well as all deductions for the period for which funds are paid to the employee. This can be either an advance, or wages, or vacation pay, and so on.

At the end of the statement, information about the amount paid and deposited (if any), the signature of the responsible person and the number of the cash receipt order for which the payment was made are entered.

The far right column is filled in by employees of the organization, where they sign to confirm receipt of funds from the cash register. Amounts not received within five days are deposited.

Sample payslip.

What is the T-54 uniform for?

Document T-54 is one of those unified documents that are applied not in accordance with legal requirements, but on the initiative of the employer himself. Most often, the form is used as a document that complements payroll statements - as a convenient source of data:

For all settlements with the employee - what is provided for in the employment contract (collective agreements).

That is, they were carried out for the entire period of labor relations between the employee and the employer. In the form, monthly - for the corresponding period, hours worked, accruals and deductions in all types provided for by law and contract, debts of the employer to the employee and vice versa, actual amounts of payments in hand are recorded.

To calculate the average salary:

employee (for example, for the purpose of calculating the amounts of travel allowances, vacation pay, sick leave);
for the enterprise as a whole (for internal reporting, compliance with legal requirements on average wages - if any).

Also, the average salary for the enterprise as a whole is sometimes looked at by tax authorities and compared with other financial indicators. It is useful for the employer to carry out such a reconciliation on his own in order to be prepared for increased attention from inspectors (alternatively, reduce the likelihood of such attention by working on bringing certain indicators to the target value).

Main sources of data for filling out the document:

time sheets;
employee personal card;
orders on employment, dismissals, incentives, penalties (and other standards related to labor relations with the participation of an employee).

The fundamental difference between the T-54 form and statements is that it is personalized (created for each employee). Statements are compiled for the entire staff as a whole (or for certain groups of employees).

At the same time, the information that is shown in document T-54 essentially details the data on employees that is given in the statements. An accountant or other specialist, having opened an employee’s personal account, can see when and in what amount a particular payment (withholding) was made in relation to a particular employee - and, if necessary, compare these data with those recorded in the statement.

Form T-54 is traditionally required by the FSS when checking the activities of an employer: the authority to control the payment of part of the contributions (namely, contributions for injuries) remained with the fund (while other contributions, as is known, are now controlled by the Federal Tax Service and checked together with taxes) , therefore, representatives of this government agency can pay special attention to checking personnel records.

Payroll and payslip

If employees receive wages on bank cards, then only a payslip is drawn up in form T-51.
What other documents are needed in this case, we will consider below. If an accountant calculates wages in a different register, you can only prepare a payroll.

The pay slip in Form T-51 reflects only calculations for each employee. Here you will find an example of filling. At the beginning of the payroll, you must indicate the date of receipt of funds at the cash desk for issuance to employees and the end date of issuance.

The payroll in form T-53 reflects the amount of payments to each employee, their receipt of receipt of the specified amount, and also at the end of the statement - the total paid and deposited amount, as well as the number of the cash order for payment of wages, sample at the link.

If an accountant uses a statement in the T-53 form in his work, he needs to draw up a register of issued statements in the T-53a form, where the serial number of the payroll and the amount paid on it are entered. The register is compiled for one calendar year. Here is an example of filling out the form.

Personal accounts of employees

For each employee of the organization, the accountant must maintain a personal account in form T-54, which reflects the employee’s personal data: full name, tax identification number, SNILS, marital status.
It also contains data about work at a given enterprise: date of entry, transfers, dismissals, changes in wages, vacations, and so on. Every month, the accountant enters into the personal account data on the amount of time worked by the employee, the amounts accrued to him for all types of payments, all deductions from wages, and data on sick leave.

The last columns contain information about the final amount to be paid for each month, as well as about the debt to the employer or, conversely, to the employee.

Sample employee account.

Data to be filled in

Typically, employee payroll accounts are maintained by the company's accountant.

To streamline their management, a unified form T-54 was developed at the legislative level. Thanks to it, the employee’s personal account shows all possible payments to him throughout his entire career with a particular employer.

Example of filling out form T-54

The data that must be entered into Form T-54 and Form T-54a is entered on the basis of the following primary information, supported by documents:

time sheet;
sick leave certificates of the established form;
well-designed waybills that provide reimbursement of expenses for fuel and lubricants;
various orders, for example, on additional payment for combining positions during an employee’s vacation, etc.;
confirmations for piecework payment (mostly orders);
production reports and other documentation.

Important!
After providing such information, analyzing and processing it, a payroll statement is drawn up so that the employee can receive the payments due to him from his employer. The basis for issuing the T-54 form is the fact that the employee has been admitted to the organization. And the end will be dismissal. Only after this the employee’s personal account at the enterprise is closed.

Thus, the T-54 form and personal account are the most important components of the correct and full functioning of an enterprise in the Russian Federation.

Download for viewing and printing:

Resolution No. 1 of 05.01.2004 “On approval of unified forms of primary accounting documentation for accounting of labor and its payment”

Payslips

The law obliges the employer to issue pay slips to employees along with their wages, which clearly indicate what the amount received by the employee consists of.
Salaries are received at least twice a month, however, it is more reasonable to issue a pay slip once, when paying wages for the month, and not when paying wages for the first half of the current month, since in the second case the calculation indicated in the slip may be incomplete and does not reliably reflect the origin of the amount paid. The payslip does not have a regulated form, so the organization must independently develop it, based, for example, on forms T-12 or T-51. Or create your own form entirely, which should be fixed in the accounting policy. The payslip must indicate all parts of the salary: salary, bonus, allowances, bonuses, sick leave payments, and so on. It is necessary to indicate all deductions: personal income tax, alimony, fines, etc. As a result, the amount to be paid should be obtained, which the employee receives in his hands along with the pay slip.

The payslip, upon agreement with the employee, can be issued both in paper form and electronically, by sending it to the employee’s email.

What is it for?

A personal account is necessary to systematize data on an individual employee of an organization. Using a personal account, you can track all accruals or deductions made in relation to a specific employee. Among other things, on the basis of the personal account, a settlement and pay slip is subsequently generated in the T-49 form, which in turn will be used in calculating the pension.

That is why the shelf life of the T-54 form is 75 years. In connection with violation of the rules for proper storage of this documentation, fines may be imposed on the organization or enterprise based on the norms of the legislation of the Russian Federation.

Important! In cases where the organization does not have a full-time accountant, and a third-party specialist is hired to prepare reports, the head of the enterprise is responsible for storing the documentation.

The statement consists of three main parts, which contain the following information about the person carrying out labor activities:

Details, name of the organization in which the citizen works, for whom the T-54 form was issued, dates of admission and dismissal of the person in the specified organization;
Personal identification data of the employee and specific information, including SNILS numbers, TIN, marital status, number of children, position and qualifications of the employee;
Information about all accrued, paid and withheld amounts in relation to an individual employee.

Salary project

At the moment, the most common way to receive wages is to transfer it to the employee’s bank card.
This can happen either individually or on an ongoing basis and for all employees at the same time. There are two options for receiving money on a card: transferring it to each employee separately or registering a salary project with a credit institution. To receive wages on a bank card, the employee must write a statement about this and attach to it the card details for transferring funds.

If the organization has entered into an agreement with a credit institution on a salary project, then the employee signs an application for the issuance of a card within the framework of this project or writes an application attaching the details of the card he already has.

If the employee does not want to receive wages on the card, he does not sign any statements and continues to receive money at the organization’s cash desk.

The method for employees to receive wages on a bank card or at the organization’s cash desk must be specified in the collective, labor agreement or in an additional agreement to it.