Auxiliary production: we calculate wages and social contributions

Salary in accounting: basic operations

Payroll accounting is carried out within the framework of the following main operations:

• payroll;
• personal income tax withholding and salary contributions;
• making other deductions (for example, alimony under writs of execution);
• salary payments (advance, main part);
• payment of taxes and wage contributions to the budget.

These business operations may be supplemented by others, which are determined by the peculiarities of the production process at the enterprise. For example, by depositing salaries.

Each of the noted transactions must be reflected in the accounting registers. They are carried out at different times, which can be determined based on the specifics of tax accounting at the enterprise and the requirements of labor legislation.

Let's study how the timing of the noted transactions for accounting is established, as well as what entries are used when calculating and paying wages.

Labor compensation accrued: postings

Salaries must be paid at least every half month. For example, until the end of the current month for the first half and until the middle of the next month for the second half. Thus, the generally accepted approach is that the components of salary are:

1. An advance paid before the end of the billing month.

Accounting records only reflect the fact of payment of the advance (later in the article we will look at the entries used for such purposes).

1. The main part of the salary paid at the end of the payroll month.

If wages are accrued, the posting is as follows: Dt 20 Kt 70 - for the amount of wages for the entire month (regardless of the amount of the advance payment transferred).

In this case, the posting can also be generated by debit of accounts:

• 23 - if the salary is intended for employees of auxiliary production;
• 25 - if salaries are transferred to employees of industrial workshops;
• 26 - if the salary is accrued to management;
• 29 - when calculating wages to employees of service industries;
• 44 - if salaries are paid to employees of trade departments;
• 91 - if the employee is engaged in an activity that is not related to the main one;
• 96 - if the salary is calculated from reserves for future costs;
• 99 - if payments are calculated from net profit.

The salary accrual date is determined based on tax accounting standards, according to which salaries are recognized as income only at the end of the billing month (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Postings for state employees

Advance reports (accounting entries) are also compiled depending on the direction of movement of these funds. BU are compiled in form 0504053 in accordance with the provisions of Order of the Ministry of Finance of the Russian Federation No. 123n dated September 23, 2005.

Typical accounting entries for account 206 00 000:

Dt 206 00 000 Kt 201 01 610, 304 05 000 - advance payment to the supplier (posting), advance payments to financial authorities;

Dt 302 00 000 Kt 206 00 000 - receipt of goods and materials or consumption of services against the previously listed prepayment.

The crediting of received proceeds for advance payment to buyers (customers) will be reflected in account 0 205 00 000 “Calculations for income”.

An advance payment has been received from the buyer, the wiring for the control unit will be as follows:

Dt 2,201 11,510 Kt 2,205 31,660 (account “Advances received”).

In commercial and non-profit organizations, to reflect mutual settlements on prepayments, account 61 “Settlements on advances issued” is used (Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000). Analytical accounting is carried out on the basis of the turnover sheet and balance at the beginning and end of the reporting period. On the debit of the account. 61 reflects the listed advance, the loan reflects the return of previously issued amounts and the offset of money upon actual receipt of goods, work or services.

Typical accounting entries for accounts. 61:

Dt 61 Kt 50, 51 - an advance was issued to the supplier, posting (basis - cash settlement, payment, etc.);

Dt 60 Kt 61 - offset of a previously issued prepayment (basis - invoice, act, etc.).

Calculation of salary taxes and contributions: accounting features

Immediately after payroll is calculated:

1. Personal income tax.

The fact of calculation and withholding of personal income tax is reflected in the accounting registers by posting: Dt 70 Kt 68.

If a personal income tax deduction is applied to wages, then it does not need to be reflected in accounting.

1. Insurance premiums.

The fact of their accrual is reflected by the posting: Dt 20 Kt 69. As in the case of salary postings, correspondence can also be generated by debits of such accounts as 23, 25, 26, 29, 44 and others discussed above.

The accrual of personal income tax and contributions is shown, like the accrual of wages, on the last day of the month.

Personal income tax and contributions are calculated on the total amount of salary without any adjustment for the advance payment.

ATTENTION! From November 30, 2020, the cashier is not required to require a passport from the recipient of funds to identify him.

When the salary is issued, the postings will be as follows.

Key points

Let's determine the important points when calculating salaries:

1. The institution must develop and approve a regulation on remuneration, which is formed taking into account the specifics of the organization’s activities and does not contradict current legislation.
2. The salaries of the employees of the institution should be calculated in strict accordance with the approved regulations on remuneration and individual local orders of the head of personnel.
3. Regardless of the amount of the advance, which is provided for the first half of the worked period, wages are accrued in full. And on the last day of the month.
4. Personal income tax should be withheld from wages and insurance premiums calculated for the entire amount of accruals, without deducting the advance already paid for the first half of the month. The amounts that should be included in the tax base are set out in the Tax Code.
5. In 2022, apply a new minimum wage for workers whose wages do not exceed the minimum wage. The minimum wage is regulated by law dated June 19, 2000 No. 82-FZ with the latest amendments.
6. Provide in the wage regulations, collective agreement and labor agreements that salary transfers to the organization are carried out at least twice a month.
7. Take into account the regional coefficients established in the region where the organization is located. Take into account the amounts of regional surcharges when calculating the minimum wage.
8. When terminating an employment contract, make final payments on the employee’s last working day. Moreover, the amount of mandatory compensation calculation does not depend on the reason for dismissal.
9. In accounting, use standard entries for budgetary institutions in 2022.

You should follow instructions No. 174n and No. 157n - for public sector institutions, and instructions No. 94n - for non-profit organizations.

Salary issued (reflected on the employee’s personal account): postings

The fact of salary payment is reflected in accounting by the entry: Dt 70 Kt 51 (or 50).

A similar posting is used when paying an advance.

You can learn more about the peculiarities of calculating an advance at an enterprise in the article “Advance is what percentage of the salary?”

The date of formation of the above posting for salary or advance payment is determined based on the date of each payment.

In this case, the actual amount of the “basic” labor payment is calculated minus the advance and personal income tax. It turns out that the tax is “withdrawn” from the corresponding amount, although it is charged on the total salary (the summed amount of the “basic” payment and advance payment). This circumstance reflects the specifics of tax accounting.

In accounting, therefore, in any case, the following should be distinguished:

• advance amount;
• the amount of the “basic” payment.

Postings of payment of wages in terms of the advance and its second half are recorded in the accounting registers on the day the funds are issued to employees.

After all the transfers, the employees’ personal payroll accounts are filled out (on Form T-54). Information is entered into them monthly.

You can learn more about the use of form T-54 in the article “Unified form No. T-54 - personal account.”

In what form are wages paid?

Payment of wages is carried out in two stages:

1. Payment of advance payment. Advance payment can be made within the employee’s tariff rate, based on the period actually worked;
2. Payment of the remaining salary:

Payment of accrued wages can be carried out in two forms:

1. Monetary form of payment: cash and non-cash funds;
2. Payment in kind: with property assets of the enterprise.

Payment of wages in cash

Payment of wages in cash can be carried out in two ways:

• In cash through the company's cash desk. If there are no funds in the enterprise’s cash register, then it is replenished by withdrawing them from the enterprise’s current account. To do this, the cashier or accountant of the company will need a checkbook. The balance of funds intended for payment of wages is either deposited or transferred back to the company's current account.

If the employee’s salary is deposited, then the corresponding statement is made in the salary sheet “opposite the employee”. An employee can receive deposited funds at any time.

• A non-cash form of payment involves transferring wages to bank accounts and plastic cards of your employees.

Payment of wages in kind

Salary in kind can be issued in the following values:

• Materials and finished products;
• Goods;
• Semi-finished products;
• Fixed assets.

Salary in kind cannot be more than 20% of the total salary. Payment of wages in kind should be carried out only if there is an application from an employee of the enterprise.

Payment of taxes and contributions: postings

Personal income tax is withheld and transferred from the paid salary (“main” payment) no later than the day following the day the funds are issued.

Important to consider! Recommendation from ConsultantPlus: 1.2. Personal income tax on an advance The decision on whether personal income tax is paid on an advance depends on the date on which the advance is paid: 1) before the last day of the month - personal income tax... (for more details, see K+).

Contributions are transferred by the 15th day of the month following the month for which the salary was accrued.

Information about this is reflected in the accounting registers when transactions are activated:

• Dt 68 Kt 51 - tax paid;
• Dt 69 Kt 51 - contributions transferred.

In order to reflect in accounting information about other types of labor payments - vacation pay, travel allowances - the same correspondence is used. But you need to keep in mind that in the entries used in payroll and those that characterize the issuance of, for example, vacation pay, the dates of deduction and calculation of personal income tax are determined differently.

The fact is that personal income tax on vacation pay is calculated not at the end of the month, but at the time the vacation is paid. Tax is withheld on the day the funds are issued to the employee. Personal income tax on vacation pay can be transferred on any day before the end of the billing month (clauses 4, 6, article 226 of the Tax Code of the Russian Federation).

Types of postings for salaries and taxes

Payroll

In accounting, personnel wages are expenses for ordinary activities (PBU 10/99 “Organizational Expenses”).

Manufacturing companies reflect wages in the debit of accounts: 20 “Main production”, 23 “Auxiliary production”, 26 “General business expenses”, 29 “Service production and facilities”. Trading companies - in the debit of account 44 “Sales expenses”.

When calculating salaries, the following entries are made:

DEBIT 20 (23, 26, 29, 44) CREDIT 70 - the salary of such and such employee has been accrued

REFERENCE. When calculating an advance calculated as salary for the first half of the month, you need to make the same entries as when calculating salaries at the end of the month.

Reserve deductions from wages for the first half of the month

Organizations in which the advance is equal to the salary for the time actually worked in the first half of the month often make reserve deductions in an amount equal to the amount of personal income tax, alimony, etc. They are shown in the debit of account 70 and the credit of account 76 “Settlements with various debtors and creditors” for the corresponding subaccount.

When making backup deductions, the following postings are made:

DEBIT 70 CREDIT 76 subaccount “Reserve deductions for personal income tax” - reserve deduction of personal income tax from the salary of such and such employee

DEBIT 70 CREDIT 76 subaccount “Reserve deductions for alimony” - reserve deduction of alimony from the salary of such and such an employee

Deductions from wages: personal income tax, alimony, etc.

When withholding personal income tax, the following entries are made:

DEBIT 70 CREDIT 68 subaccount “NDFL” - personal income tax is withheld from the salary of such and such employee

When alimony is withheld, the following entries are made:

DEBIT 70 CREDIT 76 subaccount “Alimony payments” - alimony is withheld from the salary of such and such an employee

For other deductions, use the credit of the account appropriate for the specific situation.

If the advance is equal to the salary for the time actually worked in the first half of the month, and reserve deductions were made, then at the end of the month they must be written off.

When writing off reserve deductions, the following entries are made:

DEBIT 76 subaccount “Reserve deductions for personal income tax” CREDIT 70 - reserve deductions for personal income tax of such and such employee are written off

DEBIT 76 subaccount “Reserve deductions for alimony” CREDIT 70 - reserve deductions for alimony of such and such employee are written off

Calculation of insurance premiums

Like wages, insurance premiums in accounting are classified as expenses for ordinary activities. The accrual of contributions is reflected in the debit of accounts 20 (23, 26, 29, 44) and the credit of account 69 in the corresponding subaccount (subaccounts are opened by type of insurance).

IMPORTANT. In the posting for calculating insurance premiums, account 70 is not involved. This is because contributions are not included in wages and are not deducted from it.

When calculating contributions, the following entries are made:

DEBIT 20 (23, 26, 29, 44) CREDIT 69 (sub-account by type of insurance) - insurance premiums have been accrued.

Payment of advance and salary

The advance payment, as well as the accrued salary minus personal income tax, alimony and other deductions, is given to the employee. If an employee receives money at the cash desk, a credit entry is made to account 50 “Cashier”. If money is transferred from an organization’s current account to an employee’s card, a credit entry is made to account 51 “Current accounts”.

When paying an advance and salary, the following entries are made:

DEBIT 70 CREDIT 50 - an advance (salary) was issued from the cash register;

DEBIT 70 CREDIT 51 - advance payment (salary) is transferred from the current account.

Transfer of personal income tax and contributions

The organization must transfer personal income tax to the budget no later than the day following the day the salary is paid (clause 6 of Article 226 of the Tax Code of the Russian Federation). Insurance premiums for a particular month should be transferred no later than the 15th day of the next month (clause 3 of article 431 of the Tax Code of the Russian Federation; part 4 of article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

When transferring personal income tax and contributions, the following entries are made:

DEBIT 68 (69 corresponding subaccount) CREDIT 51 - personal income tax (insurance contributions) is transferred

Calculate salary, contributions and personal income tax in the web service

Salary deductions: postings

Common types of salary deductions include:

1. Withholding of alimony (based on writs of execution, based on an agreement with the recipient, at the request of the employee).

In the accounting registers it is reflected by the entry: Dt 70 Kt 76. Subsequent payment of alimony to the recipient is reflected by the entry: Dt 76 Kt 51 (50).

1. Withholding amounts to compensate the employer for damages.

Here, to reflect deductions in accounting, the following posting is used: Dt 70 Kt 73.2.

1. Retention of unconfirmed expenses issued for reporting.

In such cases, the posting is used: Dt 70 Kt 94. Previously unreturned accounts are written off using the posting Dt 94 Kt 71.

Attention! Recommendation from “ConsultantPlus”: To withhold an unreturned amount from an employee’s salary, you need to: 1) draw up an order from the manager about withholding in any form. This must be done no later than... (for more details, see K+).

Deductions are made only after personal income tax has been withheld from the employee’s salary (clause 1 of Article 210 of the Tax Code of the Russian Federation, clause 1 of Article 99 of the Law “On Enforcement Proceedings” dated October 2, 2007 No. 229-FZ).

Accounting entries for wages: examples

Example 1. Calculating the salary of one employee.

For March 2022, the company’s employee K. D. Petrov, who is engaged in the main production, received a salary in the amount of 42,000 rubles. Petrov has an obligation to pay alimony in the amount of 33% of income. The amount of alimony is calculated from the salary due to him after withholding personal income tax. The entries for payroll and taxes will be as follows:

Purpose of deposited salary: nuances

Let's consider an example of an atypical salary payment scheme - when it comes to depositing funds. What is it?

At some enterprises, salaries are issued through a cash register. This means that to receive it, the employee must personally appear at the enterprise. But for one reason or another, for example due to being on sick leave, he may not have time to arrive for the payment of wages on time.

To ensure that the employee has the opportunity to receive his salary later, the accounting department deposits it - temporarily reserving it for a future payment by returning it to a bank account or placing it in the cash register (in the latter case, you need to monitor the cash register limit).

IMPORTANT! As of November 30, 2020, the rule on reflecting in the payroll the deposit of wages not paid on time has been excluded from Central Bank instruction 3210-U.

ConsultantPlus experts told us what other innovations in the procedure for recording cash transactions came into effect on November 30, 2020. Get trial access to the K+ system and go to the review material for free.

If deposited wages are generated, then the posting reflecting this fact will look like this: Dt 70 Kt 76.4. The fact of the return of the amount corresponding to the deposited salary to the current account (if such a decision is made) is reflected by the posting: Dt 51 Kt 50. The fact of its payment when the employee applies is shown by correspondence: Dt 76.4 Kt 50.

An employee can receive a deposited salary within 3 years from the date of salary accrual (letter of the Federal Tax Service of Russia dated October 6, 2009 No. 3-2-06/109). If he does not do this, then the payment is written off as non-operating income. This fact is reflected by the posting: Dt 76.4 Kt 91.

You can learn more about the specifics of accounting for deposited wages in the article “How to correctly reflect deposited wages in 6-NDFL.”

Results

Accounting entries for wages are recorded in the accounting registers using account 70 “Settlements with personnel for wages”.

For different types of labor payments, for example, regular wages and vacation pay, posting dates can be determined taking into account different principles, which is predetermined by the requirements of tax legislation.

You can learn more about the features of payroll calculation in an enterprise in the following articles:

• “Calculation of salaries to employees - procedure and formula”;
• “How to calculate the average monthly salary (formula)?”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How are payments made on account 70?

The credit account records the accrual of employee salaries, i.e., the increase in the company's debt to them, and the debit account records the payments made, i.e. a reduction in the company’s debt to staff or, conversely, the emergence of an employee’s debt to the organization.

Usually according to account. 70 general analytics is carried out by categories of employees (by division) and personal accounts for each employee. When calculating wages, 70 corresponds with production accounts (accounts 20, 23, 25, 26, 29), and in the field of trade and services with the cost of sales account (account 44). The formation of vacation pay, and often incentive payments for length of service, is made at the expense of the corresponding reserve (account 96). Payroll entries:

Staff salaries are subject to personal income tax. Direct payment of wages and deductions from it are recorded in the debit of the account. 70. Remuneration for labor can be paid from the company’s cash desk in cash or transferred to the employee’s account, depending on the method adopted and specified in the internal documentation of the enterprise.

In addition to personal income tax, various deductions can be made from wages if there are grounds for this (a management order with which the employee agrees, decisions of the board of directors, a writ of execution, a court order, etc.). Postings for wages and deductions from it will be as follows:

The amount to be paid out is formed as the difference between the accrued salary on the payroll and the deductions made.

The block of accounting entries for wages does not include insurance contributions, since they are not directly deducted from the amount of earnings, like personal income tax. They are paid by the employer, accompanying the calculation of contributions with the entry D/t 20 (23,25,26,29,44) K/t 69 and reflecting them in the cost of production.

The company is obliged to pay personal income tax to the budget no later than the next day after the day of salary payment, and for vacation and sick leave the payment deadline is the last day of the month of payment (Article 223 of the Tax Code of the Russian Federation). Insurance deductions are made until the 15th day of the next month. The transfer of personal income tax is completed by posting D/t 68 K/t 51, contributions - D/t 69 K/t 51.