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Job description
accountant (salary section) [name of organization]
This job description has been developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations.
1. General Provisions
1.1. An accountant (salary section) belongs to the category of specialists and is directly subordinate to [name of the manager's position].
1.2. An accountant (salary section) is appointed to the position and dismissed from it by order of [name of position].
1.3. A person with a higher professional (economic) education and work experience in the specialty of at least [value] years is accepted for the position of accountant (salary section).
1.4. During the absence of the accountant (salary section), his official duties are performed by [position].
1.5. An accountant (salary section) should know:
Legislative acts, resolutions, orders, orders, guidelines, methodological and regulatory materials on the organization of accounting of property, liabilities and business transactions and reporting;
Tax legislation of the Russian Federation;
Forms and methods of accounting at an enterprise;
Plan and correspondence of accounts;
Organization of document flow in this area of accounting;
The procedure for documenting and reflecting on accounting accounts transactions related to the movement of fixed assets, inventory and cash;
Methods of economic analysis of economic and financial activities of an enterprise;
Knowledge of working in 1C;
Rules for the operation of computer equipment;
Economics, labor organization and management;
Market methods of management;
Fundamentals of labor legislation;
Internal labor regulations;
Rules of sanitary and personal hygiene;
Rules and regulations of labor protection, safety and fire protection.
2. Job responsibilities
The accountant (salary department) is assigned the following job responsibilities:
2.1. Carrying out accounting work in accordance with the provisions of the current legislation of the Russian Federation.
2.2. Participation in the development and implementation of measures aimed at maintaining financial discipline.
2.3. Receiving and monitoring primary documentation in this area of accounting and preparing them for accounting processing.
2.4. Monitoring the expenditure of the wage fund.
2.5. Calculation of wages, advance payments, vacation pay, sick leave payments, compensation upon dismissal.
2.6. Calculation of personal income tax and insurance premiums.
2.7. Reflection of payroll transactions in the accounting accounts.
2.8. Preparation and submission of tax reports in accordance with the tax legislation of the Russian Federation.
2.9. Preparation and submission of reports to extra-budgetary funds.
2.10. Preparation of salary certificates at the request of employees.
2.11. Registration of pension insurance certificates.
2.12. Registration of salary cards.
2.13. Monitoring payments for wages, taxes, and contributions.
2.14. Providing managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information on the relevant area of accounting.
2.15. Development of a working chart of accounts, forms of primary documents used to formalize business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting.
2.16. Participation in determining the content of basic techniques and methods of accounting and technology for processing accounting information.
2.17. Preparation of data on the relevant area of accounting for reporting.
2.18. Ensuring the safety of accounting documents, their execution in accordance with the established procedure for transfer to the archive.
2.19. Performing work on the formation, maintenance and storage of a database of accounting information, making changes to reference and regulatory information used in data processing.
2.20. [Other job responsibilities].
3. Rights
An accountant (salary section) has the right:
3.1. For all social guarantees provided for by the legislation of the Russian Federation.
3.2. Receive information and documents necessary to perform functional duties from all departments directly or through the immediate superior.
3.3. Sign and endorse documents within your competence.
3.4. Take part in the discussion of issues included in his functional responsibilities.
3.5. Submit proposals to management to improve their work.
3.6. Get acquainted with draft orders of management relating to its activities.
3.7. Require management to create normal conditions for the performance of official duties.
3.8. Improve your professional qualifications.
The job description of a payroll accountant is created to determine the procedure for labor relations. The document contains a list of necessary knowledge and skills, functional responsibilities, rights, working conditions, and responsibility of the person appointed to this position.
A payroll accountant accrues funds to employees of an organization. It is designed to control the balance of the wage fund and calculate payments for all taxes and fees. Can advise employees on issues within their competence.
Sample of a typical job description for a payroll accountant
I. General provisions
1. A payroll accountant belongs to the “specialists” category.
2. A person with a higher economic education and at least two years of experience in similar work is appointed to the position of payroll accountant.
3. The appointment or dismissal from the position of a payroll accountant is carried out by order of the director of the enterprise upon the recommendation of the chief accountant.
4. A payroll accountant must know:
- legislative acts related to accounting;
- regulatory, methodological materials of financial, control and audit bodies on the organization and preparation of financial statements, economic and financial operations of the enterprise;
- civil, financial, tax, business law;
- structure and staffing of the enterprise;
- rules for accounting, registration of transactions, organization of document flow, inventory of valuables;
- financial settlement procedure;
- methods of economic analysis of enterprise activity;
- the procedure for handling funds and valuables, settlements with debtors and creditors, writing off losses;
- laws on taxation of legal entities and individuals;
- rules for inspections and documentary audits;
- means of automation of calculations, document management;
- Labor Code of the Russian Federation and labor protection rules.
5. The payroll accountant reports directly to the chief accountant of the organization.
6. The functional duties of an accountant for calculating wages during his absence are performed by another official, as reported in the order for the enterprise. The person performing the duties has the rights and bears the responsibilities regulated by this job description.
7. The payroll accountant is guided in his activities by:
- orders and instructions of the manager;
- legislation of the Russian Federation;
- rules of internal labor regulations, labor protection, the Charter of the organization;
- this job description.
II. Responsibilities of a Payroll Accountant
The payroll accountant has the following job responsibilities:
1. Receive, control, analyze, and process time sheets.
2. Accept certificates of temporary disability, nursing certificates and other documents confirming the employee’s right to be absent from work. Monitor the correctness of their execution and prepare established financial statements.
3. Calculate wages for employees of the enterprise and control the wage fund funds.
4. Register accounting transactions and enter them into appropriate reporting forms.
5. Produce:
- transfers of contributions to state insurance and social funds;
- calculating wages of workers and employees;
- deduction of funds for material incentives for employees;
- other payments.
6. Prepare periodic reports in a timely manner, draw up documents in accordance with the established procedure for transfer to the archive.
7. Pay wages to employees of the enterprise.
8. Implement control over compliance with cash discipline and settlements with accountable persons.
9. Prepare information for drawing up a balance sheet, income and expense reports.
10. Take part in the development and implementation of rational activities, progressive accounting methods based on the use of information and computing technologies.
11. Provide assistance to employees of the organization’s departments in accounting and economic analysis.
12. Improve your accounting skills.
13. Carry out the instructions of the chief accountant within the scope of their competence.
III. Rights
A payroll accountant has the right to:
1. Receive information about draft decisions of the organization’s management related to its activities.
2. Submit proposals to improve your own work for management’s consideration.
3. Send requests to departments for information and documents to perform official duties.
4. Require the management of the enterprise to create conditions for the performance of their official duties, take measures to preserve valuables, and organize accounting.
5. Sign documents related to the performance of functional duties.
IV. Responsibility
The payroll accountant is responsible for:
1. Improper performance of one’s functional duties within the framework of this job description.
2. Violations committed in their activities.
3. Causing material damage to the organization or its employees.
4. Violation of internal labor regulations, labor discipline, and safety regulations.
5. Disclosure of trade secrets and confidential information.
V. Working conditions
1. The working conditions of a payroll accountant are determined by:
- Labor Code of the Russian Federation;
- requirements of current sanitary and hygienic standards;
- orders, instructions from the management of the enterprise;
- internal labor regulations and safety regulations.
The payroll area is the area of activity of the accountant. It carries out operations for accounting wages, calculating personal income tax, calculating insurance premiums, generating reports to government bodies and other operations directly related to wages.
The responsibilities of a payroll accountant relate to the area of activity related to the payment of employees in the performance of their labor functions. The list of accountant’s job responsibilities comes down to performing the following operations:
- acceptance of primary documentation on the basis of which accruals or deductions will be made for employees. Such documents include time sheets, temporary disability certificates, personnel orders, writs of execution, employee statements, etc.;
- processing of primary documentation with their implementation and calculation of wages in the program, as well as checking the correctness of the calculation of certain components of wages and deductions in accordance with the legislation of the Russian Federation;
- drawing up relevant correspondence on analytical payroll accounting accounts, as well as creating synthetic accounting registers for the purpose of summarizing and analyzing the information received;
- calculation of personal income tax, which must be withheld from employee salaries and transferred to the tax authorities;
- calculation of insurance contributions to the Pension Fund, Compulsory Medical Insurance, Social Insurance Fund in accordance with the norms of the legislation of the Russian Federation;
- generation of salary reports to government bodies, including the transfer of statistical information, calculations in form 6-NDFL, certificates in form 2-NDFL, information on the average number of employees, form SZV-M, calculations of insurance premiums, etc.;
- proper storage of documentation relating to employee payroll and the provision of any benefits or allowances;
- providing government agencies with the information they request regarding accruals and deductions for employees’ wages, including during desk or on-site inspections.
Competent performance of job duties by a payroll accountant is only possible if he has all the necessary theoretical knowledge and practical skills in this field of activity.
What should an accountant know?
A payroll accountant performs his duties competently if he has in-depth knowledge of the following issues:
- regulatory legislation of the Russian Federation regarding the calculation of salaries to employees, including those working in different modes;
- a list of primary documentation on the basis of which wages and various benefits are calculated;
- rules for recording all transactions carried out in synthetic and analytical accounting accounts;
- legal regulation and rules for the preparation of reports related to wages, as well as the timing of its submission to the relevant government bodies;
- features of the functioning of the enterprise, which affect the work activities of employees and the rules for calculating wages for them;
- various mechanisms and formulas for checking the correctness of wage calculations;
- legal regulation of the company’s activities as a whole, its taxation system;
- occupational safety and health regulations at the enterprise;
- document flow mechanism and nuances of storing documents, including employee wages.
The amount of knowledge the payroll accountant has has a direct impact on how the payroll accountant handles his or her responsibilities. In addition, there are certain requirements for this position, according to which a person is hired for this job.
Requirements for the position of accountant
As with any position, the accounting profession has requirements, non-compliance with which can negatively affect a person’s employment.
The requirements for the position of accountant are as follows:
- the candidate must necessarily have an appropriate education - higher or secondary specialized education;
- it is desirable that the employee has a qualification category established using the Professional Standard “Accountant”;
- the employee must have knowledge not only in the field of payroll, but also in other areas of accounting;
- The accountant hired must be able to work with office equipment, and especially with a personal computer, and also have a good understanding of various accounting programs and legal systems.
Additional requirements may be imposed on the candidate depending on the specifics of the enterprise's activities. Let us note that the accountant must perform his duties in accordance with the job description as the main document-guideline for the performance of labor functions.
Basic provisions of the position of accountant
For a payroll accountant, functional responsibilities must be recorded in the job description, which is one of the main documents when applying for a job. It is developed by personnel department employees or the chief accountant, and approved by the management of the enterprise.
The job description contains a certain list of points, including:
- general provisions for the position of accountant;
- knowledge that an employee must have;
- functional responsibilities that he will perform;
- employee rights when performing work;
- responsibility for all actions taken.
An accountant must be familiar with the job description under his personal signature before being hired. The document is drawn up in two copies: one remains in the personnel department of the enterprise, the second is transferred to the employee.
At the same time, having a higher education and understanding of the operating principle is mandatory. Such a specialist is appointed only by order of the director. As a result, he is responsible and is subject to the same requirements as a payroll accountant. The functions of a billing accountant include calculating wages and paying employees. It is important to evaluate and review employees' working hours. In addition, you need to work with documents, process contributions and taxes. It is also important to use accounting information correctly. Job Responsibilities The job responsibilities of a payroll accountant include a range of specific tasks. At the end of the month, you need to check your timesheet (a document that records working hours). This is necessary in order to make an assessment and prepare for the calculation.
Job Descriptions
Carries out payroll calculations for employees of the organization and controls the expenditure of the wage fund. 2.4. Carries out accruals and makes deductions and transfers of insurance contributions to state extra-budgetary funds, employee salaries and other payments and payments.
2.5.
Attention
Conducts work and promptly prepares periodic reports on the unified social tax, controls the execution, safety of accounting documents and their timely and correct transfer to the archive. 2.6. According to the statements, it pays wages to the employees of the enterprise.
2.7. Monitors compliance with cash discipline when working and conducting settlements with accountable persons. 2.8. Collects and prepares data and documents to prepare balance sheets and operational summary reports of expenses and income.
2.9.
Job Description for an Accountant in the Accounting Department
Important
Therefore, he must take everything into account and execute it in a timely manner. Requirements Accountants are hired for the position only if they have a higher education.
Regular courses are not enough here. In addition, work experience in a similar position must be at least three years. An important point is the knowledge of a computer, standard and specialized programs, as well as office equipment.
Responsibilities of a payroll accountant must be listed on your resume. They should be listed as a separate item. It's important to take a little more time to list your strengths on your resume.
This will help management make a positive decision when selecting a specialist. After all, it is in the resume that the existing abilities, abilities, and acquired skills are written down.
It is important to indicate that you have the necessary knowledge of tax legislation, PBU and other regulatory documents.
Make calculations and transfers of insurance contributions to state extra-budgetary social funds, salaries of employees and workers, other payments and payments, as well as deductions of funds for material incentives for employees of the enterprise. 2.6.Prepare periodic reporting on the unified social tax within the established time frame. 2.7.Monitor the safety of accounting documents and prepare them in accordance with the established procedure for transfer to the archive. 2.8.Take part in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology and information technology. 2.9.Provide methodological assistance to employees of enterprise departments in matters of accounting, reporting, economic analysis and control.
Job description of a payroll accountant
Info
The structure and staffing of the enterprise, its profile, specialization and development prospects; 1.4.5. Regulations and instructions for organizing accounting at an enterprise, rules for its maintenance; 1.4.6.
The procedure for registering transactions and organizing document flow for accounting areas; 1.4.7. Forms and procedure for financial settlements; 1.4.8. Methods of economic analysis of the economic and financial activities of an enterprise, identification of on-farm reserves; 1.4.9.
The procedure for acceptance, capitalization, storage and expenditure of funds, inventory and other valuables; 1.4.10. Rules for settlements with debtors and creditors; 1.4.11. Conditions for taxation of legal entities and individuals; 1.4.12.
The procedure for writing off shortages, receivables and other losses from accounting accounts; 1.4.13. Rules for conducting inventories of funds and inventory items; 1.4.14.
Job description of a payroll accountant
In addition, he is responsible for material assets, maintaining trade secrets, enforcing discipline and maintaining order in general. Job evaluation The payroll accountant's duties, rights and responsibilities are prescribed in the job description.
In addition, it is important to understand that the work of a payroll accountant can only be assessed by the chief accountant and the director of the organization. They control such issues as the specialist’s compliance with established standards, timely submission of reports, calculation of payments, their issuance, correct accounting and compliance with document flow.
I approve (organizational and legal form, (signature) (full name, position, name of organization, enterprise) of the manager, or other official authorized to approve the job description) » » 20 M.P. Job description of a pay desk accountant (name of organization, enterprise, etc.) This job description was developed and approved on the basis of an employment contract with a pay desk accountant and in accordance with the provisions of the Labor Code of the Russian Federation and other regulations governing labor relations.
1.
General provisions 1.1. A payroll accountant belongs to the category of specialists; he is hired and dismissed by order. (name of manager's position) 1.2. The accountant of the settlement desk is directly subordinate to the chief accountant in his work.
Job responsibilities of a billing group accountant
It is important to get acquainted with new regulatory documents or changes in them, to participate in all kinds of conferences, meetings, events that help improve the skills and knowledge of an accountant. Responsibilities A payroll accountant is a specialist.
Such a professional maintains a huge number of documents, monitors, records and updates specialized accounting programs. This means, like any employee, he bears a certain responsibility.
The payroll accountant is responsible for the proper performance of official functions (the responsibilities were briefly listed above). If offenses are committed in the course of activities, the specialist may be held accountable in accordance with administrative, criminal and civil legislation.
Main responsibilities of a material group accountant
RF; -economics, organization of production, labor and management; -basics of construction and production technology; -market methods of management; - norms and rules of labor protection. 2. Job responsibilities The accounting group accountant is obliged to: 2.1. Calculate wages to employees of the enterprise, monitor the expenditure of the wage fund. 2.2.Receive, analyze and control time sheets and prepare them for counting processing. 2.3.Accept and monitor the correctness of the execution of temporary disability certificates, nursing certificates and other documents confirming the employee’s right to absence from work, prepare them for counting processing, as well as for drawing up established accounting reports. 2.4.Register accounting entries and post them to account “No. 71”.
Job responsibilities of a material group accountant
- regulatory, methodological materials of financial, control and audit bodies on the organization and preparation of financial statements, economic and financial operations of the enterprise;
- civil, financial, tax, business law;
- structure and staffing of the enterprise;
- rules for accounting, registration of transactions, organization of document flow, inventory of valuables;
- financial settlement procedure;
- methods of economic analysis of enterprise activity;
- the procedure for handling funds and valuables, settlements with debtors and creditors, writing off losses;
- laws on taxation of legal entities and individuals;
- rules for inspections and documentary audits;
- means of automation of calculations, document management;
- Labor Code of the Russian Federation and labor protection rules.
Main responsibilities of a settlement group accountant
Registers accounting entries and posts them to account “No. 71”; 2.5. Makes calculations and transfers of insurance contributions to state extra-budgetary social funds, wages of workers and employees, other payments and payments, as well as deductions of funds for material incentives for employees of the enterprise; 2.6.
Prepares periodic reporting on the Unified Social Tax within the established time frame, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive; 2.7. Conducts payment of wages to employees of the enterprise on the basis of statements; 2.8.
Monitors compliance with cash discipline and settlements with accountable persons; 2.9. Prepares data for drawing up a balance sheet and operational summary reports on income and cash expenses; 2.10.
Not a single enterprise or organization can do without such an important position as chief accountant (an employment contract for this position can be found).
And if without a director, the company can still somehow exist, then without an accounting employee this is completely impossible, because it is he who must receive the materials, withdraw the profit, and calculate the amount of wages.
To ensure that your employee performs all these functions regularly and does not shirk work, citing the fact that these are not his functions, special instructions are developed for each specialization of accounting employees, in which the responsibilities are strictly specified.
Job description of an accountant for calculating wages in the budget
The specialization of accountants, as well as workers of many other professions, has its own characteristics. For example, an employee working in a budget organization will not immediately settle down in an educational institution, or one associated, for example, with construction or medicine.
That is why various standard documents are being developed to regulate employee labor. The job description corresponds to a certain form, which in turn is approved at the legislative level.
The responsibilities of a payroll accountant in the budget include:
- control over the maintenance of time sheets;
- calculating salaries and making deductions from them to various funds;
- monitoring absent employees and recording the reasons for their absence (sick leave, certificates, study leaves, etc.);
- preparation of payroll statements;
- supervision of the cashier's work and preparation of reports on various areas of activity.
Instructions for the work of accounting employees include basic provisions, functions, educational requirements, responsibilities and the final part.
The peculiarity of the work of an accountant in calculating wages in the budget is that the accounting of budgetary organizations is characterized by the formation of competent accounting policies.
This brings uniformity to the workflow, on the basis of which it is possible to build a budget and allocate funds from it for the economic activities of a budgetary enterprise.
In his activities, the accountant is subject to the requirements of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” and other legislative acts.
By the way, you can read about the job description of an assistant manager in this article.
Job description of a leading payroll accountant
In a large organization, one accountant or even a chief accountant is not enough, since the scope of work is very extensive. Therefore, in addition to privates and chief accountants, leading and senior specialists can also be appointed. Their work is regulated by job descriptions that differ from the above document.
The job description of the leading payroll accountant, as well as the senior one, in addition to general points, contains a clause on coordinating the actions of subordinate accountants. The regulations on the chief accountant must determine the necessary stock of knowledge and skills, and the accountant must be a specialist of a certain category.
Leading specialists:
- keep records of all types of material assets;
- draw up and monitor agreements on the full financial responsibility of employees;
- draw up memorial orders;
- deal with issues of reconciliation and inventory of valuables;
- issue salary certificates;
- monitor accruals and deductions from employee salaries;
- accept advance reports from accountable persons.
Their responsibility also includes:
- maintaining personal accounts;
- preparation of payroll statements;
- preparation of documents for archiving and, if necessary, formatting and storage.
Leading specialists have special qualification requirements for filling a vacant position. If work experience in the financial and accounting field is less than 1 year, then higher education is required; if secondary specialized education is allowed, then professional experience must be at least 3 years.
And it’s written about what the job description of the chief accountant of a budgetary institution looks like in 2018.
Job description of an accountant for payroll in medicine
The work of an accountant in medicine has its own characteristics and includes knowledge in addition to the basic accounting packages of legislation, medical terms, names of drugs, medicines, etc.
If he works at a self-supporting enterprise, where wages are calculated based on work actually performed - orders, basic knowledge of medicine and pharmaceuticals is required.
The instructions should also indicate that the accountant has knowledge of basic health and labor laws, the procedure for filling out accounting documents, conducting medical examinations and other knowledge that is required.
Job description of an accountant for payroll in an educational institution
The peculiarity of the functions of the chief accountant in an educational institution is that teachers and educators are paid for standard hours, academic and pedagogical. The employee calculating wages also needs to know about this.
In addition to labor legislation and the basics of accounting, in educational organizations you should know the laws on education, laws on preschool education, and categories of personnel.
Job Description for Payroll Accountant and Cashier
In some small enterprises, the positions of cashier and accountant are combined. This is allowed because these positions are functionally similar.
Such an employee performs accounting, issuance, and storage of money, forms, checks both in his own organization and in third parties - banks, supplier organizations and purchasing organizations.
He also draws up the necessary types of reporting and prevents damage, ensuring the safety of entrusted values.
Job description of an assistant payroll accountant
The vacant position of assistant accountant can be filled by persons with secondary specialized education and without relevant experience in the specialty, that is, graduates. The functional responsibilities are the same as those of an ordinary accountant; the requirements for knowledge of the regulatory framework are high.
This instruction is drawn up on the basis of a document for the accountant, with the addition of a clause on the obligation to carry out instructions from the immediate supervisor. Usually this position is for debutants and is held temporarily - from 1 to 3 years.
Typical job description for a payroll accountant
Such a document for a payroll accountant contains basic provisions and job responsibilities, such as:
- control of work sheets;
- formation of wages;
- analysis of contributions to various funds;
- control over absences;
- accounting of the grounds for release from work (certificates of incapacity for work, certificates, study leaves, etc.);
- preparation of payroll statements and reports.
The next section consists of employee rights, followed by a section on responsibilities and final provisions. The standard instructions are valid for all applicants for vacant positions and for working economists.
