For calculation and accrual wages The settlement statement is used T-51. Instead, it is also possible to use a settlement payroll form T-49, which allows not only to accrue a salary, but also to pay it to employees. If for you use the above form T-51, then the payment of money can be carried out on the basis.
In the article, we will discuss in more detail on the filling of the settlement statement, the sample filled with three employees will be shown as an example. You can download the form T-51 form at the end of the article.
Sample fill in the settlement statement (form T-51)
The top is written the name of the organization and the indication of the OKPO code. The name of the structural unit should be indicated if the calculation of the salary is carried out only for a particular division. Vedomosti is assigned a sequence number since the beginning of the year and the date of filling is specified.
As a reporting period, there is a month for which the accrual of remuneration will be conducted.
The sample presented below is filled with three workshop workers.
Information about these employees, all accruals and retention are reflected in the table located in the settlement statement on the second sheet.
For each employee should indicate personnel Numberassigned to him when applying for work, surname and initials, position and tariff rate (salary).
Next, you should specify how many days or hours worked the worker in reporting period (month). These data are taken from. Separately indicate working days, separate weekends and festive. This necessity is due to the fact that work on weekends is paid above. In our example in the reporting period, 21 working days. One of the workers worked for 20 days, the other - 15, and the third all 21.
The column "accrued" should reflect the employee's salary, based on the days spent and the tariff rate established for it. Also in this column, all surcharges, premiums, premiums and hospitals are reflected. In our sample statement, one of the workers earned a premium. The second, who spent 15 days, was sick, for him it was calculated on the hospital leaf hospital benefit. There were no other payments from our workers. Further, for each employee, you need to fold all the payments due to it, thereby getting the final magnitude of earnings.
Now it is necessary to apply standard deductions to the employee, read more about the standard deductions made by the employee, read.
Now, from the values \u200b\u200bof Count 12, we take a calculated NDFL from the graph 13 and we obtain a final amount of earnings that your employee should pay, this amount is recorded in the last column 18.
Also, when filling out the settlement statement, you need to pay attention to the columns 16, 17. The column 16 reflects the debt of the organization before the employee, is filled in if there are unpaid amounts for previous months. The column 17 reflects the debt of the employee before the organization, is filled if the employee must have any amounts of the organization (for example, a loan took, or recovery was applied to the employee). Amounts in graphs 16, 17 should be taken into account when calculating the final salary to pay.
According to the results of the completed table of the settlement statement, the total values \u200b\u200bare considered: total is accrued, everything is kept and only to pay.
You can see the sample of the estimated statement T-51.
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Make a statement T-51 onlineEstimated statement (unified form No. T-51)
Exposure from the decision of the State Statistics Committee of the Russian Federation of January 5, 2004 N 1 "On Approval unified form Primary accounting documentation According to labor accounting and payment ":
When applying payment statement In the form of N T-49, other settlement and payment documents for the forms of N T-51 and T-53 are not compiled.
On workers who receive wages with the use of payment cards, only the estimated statement is drawn up, and the settlement and payment and payment statement are not compiled.
Vedomosti are compiled in one instance in accounting.
Salary accrual (forms N T-49 and N T-51) is made on the basis of data primary documents According to the development, actually spent time and other documents.
The columns "accrued" are affixed amounts by types of payments from the wage Fund, as well as other income in the form of various social and material benefitsprovided by the employee paid by the profit of the organization and to be included in tax base. At the same time, all holds are calculated from the amount of wages and the amount to be paid to the employee is determined.
On the title page of the settlement payroll (form N T-49) and the payment statement (form N T-53) indicated total amountPayable. The permission to pay wages is signed by the head of the organization or an authorized person on this. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the settlement and payment statement (form N T-49) and the payment statement (Form N T-53) after the expiration of the period of payment against the names of workers who did not receive wages, respectively, in the columns 23 and 5 there is a "deposited" mark. If necessary, the "Note" form N T-53 shape indicates the number of the presented document.
At the end of the payment statement, after the last record, the final line is carried out for the simplicity of the total statement. An expendable cash order is drawn up on the amount of salary (N KO-2 form), the number and date of which is affixed on the last page of the payment 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 accrual of salary to employees with whom labor contracts are concluded in the company may be issued by several documents. The use of a specific form must be enshrined in accounting policies firms. Currently, in connection with the development of non-cash transfer of money, the employee comes out the estimated statement.
This document draws up an accountant-calculator at the time of salary accrual. The state authorities for it provides a standardized form T 51. The firm has the right to apply either it or on the basis of this form to develop its own, taking into account the peculiarities of the enterprise.
Specialized programs include unified documentwhich is formed automatically after making necessary information in certain cards. It is possible to use blanks that are sold in printing houses. They are filled by manually by producing all the necessary calculations. Payment of money by the employee when using this statement is mainly carried out using.
An organization can also use such a form to accrual such a form as calculated. This document uses small businesses to optimize document management. The estimated statement differs from the latter in that it is intended only for reflecting the formation of remuneration, it is impossible to issue money for it.
After the formulation of T 51 on its basis, an accountant discharges either a payment statement or cash holders on paying.
The settlement statement is the base for determining the amount of personal income tax on employees who must be transferred to the budget as tax agent. On its basis, statements are drawn up to accrual contributions to extrabudgetary funds.
Form T 51 is laid in the folder over the past month along with all applications to it. These may be calculations for sick leavevacation, etc.
Sample fill in the calculated statement in the form T-51
The filling of the document begins with a title leaf. It indicates the exact name of the company, the code according to the OKPO directory. If the statement is compiled for a strictly defined department, then you need to write its name in the column " Structural subdivision" Otherwise, there is a dash.
Below, after the name of the form, its sequence number is indicated, the date of filling and the date of the reporting period, for which the salary is calculated.
The reverse side is a large table in which data is entered on the calculation of the salary of employees. It is filled in line, with each position corresponds to one employee.
The column 1 indicates the line number in the document in order. The following columns 2-4 contain personal data on each working, and transferred to the statement of the personal card. In column 2, the employee's table number is recorded, in column 3 - completely Full name, in column 4 - a position in the enterprise. Count 5 contains data on the salary or hourly tariff rate of the employee.
Graphs 6-7 Contain the number of days spent in this month, the information here is transferred from the working time accounting table. Count 6 fits information about working days, in Count 7 - about the worked holiday and weekend. Such a separation is necessary, since the latter are paid in a double size.
Block "Accrued" Contains graphs from 8 to 12. In columns 8-11, calculations are indicated in the month of calculation according to various types Payment (for spent time, premiums, holidays, etc.). Count 12 is the total amount of accruals for the period.
Counts from 13 to 15 are included in the block "kept and credited". In column 13, the amount is recorded income tax, held with an employee, in column 14 - the amount provided to him standard deductions. If necessary, the number of graph in this section can be increased to show all the reasons for the deductions of amounts from employees. In column 15, the total amount of deduction is affixed.
If at the time of calculating the salary behind the employee or the enterprise, the debt is arranged, they must be specified in columns 16-17. The total amount due to the payment of the hands is recorded in column 18.
The statement below signs the responsible employee who puts his position, signature and decoding.
In production, entrepreneurs are worth the task of a clear maintenance of documentation confirming the organization's activities. So necessarily an accountant to accrual wages to employees use the T-51 form. This is a special form containing certain data and is used only to display operations and actions of a person for which accruals are provided. A completely different form of reporting is intended to pay salary. Consider the requirements that are presented to filling the form of the T-51 settlement statement.
The calculated sheet must carry in itself intermediate type information, its content will be used for the design of the form of T 53 - this paper intended for calculating the salary consumeriatrician.
The Blanc of the calculation statement T-51 is drawn up, in a single copy. The filling sample should be at each accountant, periodically accrue the work salary. What should display the reporting sheet, we will look at further.
This sheet is presented to view an employee, he must leave its signature on it, as a matter of what he is familiar with the information contained in it. Following the paper, the paper will receive a certain amount of wages, which reflects its employment during working hours.
Storage conditions for documentation
Filled in accordance with all the requirements, which are presented to it, the calculated sheet should be kept in the archive of this organization over a period of at least five years. This sheet also contains information about whether a person received his salary. The period provided for the payment of funds based on the results of this statement is equal to five working days. Otherwise, opposite the name of the person who did not receive the payment is set, confirming this event. This will be evidenced by the mark "Deposited". The number of the corresponding sheet may be indicated.
The estimated statement is a paper consisting of two parts. The first part is title page, The second part, if you look at the filling sample, contains a table. The table has this kind: there are 18 graph and the number of rows, which is equal to the number of operating in the enterprise. The last graph is a total amount that is calculated on the results of other columns. The amount is always indicated in rubles with a penny. 
How is T 51 filled?
The estimated statement may have a bilateral form or all have on one side of the sheet. The first part is the title page of the form.
Details of the first part of the document
If you consider a sample of filling in the second option, then all information about the organization is located at the top of the form. Namely, these are the following characteristics:
- The name of the enterprise is full or abbreviated;
- Identification code of the organization - OKPO;
- The structural division of the enterprise actually for which the salary calculation is made (this information may not be indicated);
- The sequence number of the form (required for reporting);
- Date - when paper was composed;
- The reporting period is a month from the first to the last number for which the calculation was made.
Table parts
The second part is the calculation of the salary submitted as a table. By appearance Pa paper T 51 very reminds. The last graph of the table has the name "amount" - this is the total amount of the salary that the enterprise worker will receive. These information accurately correspond to those that will be indicated in the payment statement 51 in the column "to pay".
The table part of the statement has information about the employee, its productivity. Each employee of the enterprise has its own individual table number used in accounting to facilitate the maintenance of documentation. The table contains such data:
- Surname of the employee and its initials;
- Personnel Number;
- Employee's position;
- Its salary;
- The amount of spent time indicating weekends and holidays, since the tariff rate is different on them;
- Information about premiums, hospital, other surcharges, allowances;
- Income tax individual (deducted from the salary amount);
- Data on the debt of the enterprise to the employee or employee before the organization;
- The final amount of payments for salary.
A sheet is filled by an accountant based on the data specified in the work time table of employees and other accounting documents. Completed by the signature of the responsible person, which filled in this form.
Related records:
Related records not found.
