When the business entity uses employee labor in its activities, attracted by labor contracts, he must charge and pay to his employees established rules salary for their work. For the work of calculating remuneration and its design in 2019, the T-51 settlement statement can be used. IN existing conditions It is one of the main forms for paying salary.
The duty of the software is assigned to the accountant of the settlement department. If it is absent, then any other accountant, economist, director, etc. can produce remuneration.
It is these specialists in the implementation of the settlement of remuneration constitute the primary documents on the accrual of salary, including the settlement statement. The company has the right to apply the form approved by statistical bodies, or based on its own proprietary, taking into account the peculiarities of the implementation of activities.
The estimated statement may be prepared manually at the form acquired in the printing house, which is typical for small business enterprises. However, it is more efficient to prepare it in accounting programs, where filling is programmatically with the implementation of calculations in automatic mode.
The use of the T-51 form also involves the use of the T-53 form. The second document takes place for the payment of remuneration to employees of the company. Such a principle of accrual and payout payments is characteristic of enterprises that are not related to small businesses in which accounting is in full.
Attention! For organizations that are considered small enterprises, it is more efficient to use such a form as. The design of a single document becomes possible due to a small number of employees in order to simplify and optimize accounting.
The estimated statement is the main source of information for calculating NFFL and insurance premiums mandatory species insurance, as well as to fill all the necessary tax reports.
The settlement statements are stitched from month to a month with the documents attached to them, to which the calculations of the vacation taxes can be attributed, disability benefits, etc.
The frequency of compilation
The estimated statement allows you to determine the size of earnings, which worker will receive over the past month.
At the same time, according to latest changes in legislation and letters supervisory organs, the organization is obliged to pay no fixed amount, but to make its calculation, based on the number of days and accrual periods produced during this period.
In this regard, it is desirable to determine the amount of advance to produce with the help of a settlement statement. Further, after the completion of the month, the calculation is made by a new document, while the total number of worked days and all necessary accruals takes into account. The amount issued at the same time is indicated by a separate column in the "kept and credited" block.
What documents are issued on its basis
Based on the data contained in the settlement statement:
- The T-53 payment statement contains the names of employees and the amount of salaries to issue;
- The T-53A form magazine is intended for end-to-end registration of all issues issued in the company T-53;
- The personal account, the format of T-54 or T-54A - after calculating the salary, information about accrual and deduction for each month is transferred. The personal account is conducted for each employee of the company.
- - discharged on a specific employee when paying a salaries;
- The registry for listed salary is drawn up if the salary is transferred to employees on maps or accounts. Usually contains a card number or account and the amount for enrollment.
- Payment order - drawn up when listed the salary on cards or bank accounts. It can be issued individually for each employee, or for the entire amount of extradition, if the payment is made by registry.
Download the form of the settlement statement in the form T-51 for 2019
Sample fill in the calculated statement in the form T-51
Facial part
Make data on the form you need to start with title leaf. There is a company name, as well as assigned to it. The statement can be composed for any particular department. In this case, its name must be recorded in the graph, coming further. If the form is drawn up for all employees of the company, then in this column you need to specify a dashboard.
Near the document name, its number is written in order, the date when the form was filled, the interval of the reporting period for which the calculation is made.
Rumbled
The main table is located on the reverse part of the form. It requires information about the calculation of salaries and deductions from it. It is necessary to fill this side by line, while only one line should be assigned to one employee.
Column 1. Includes end-toile numbering of strings throughout the document.
IN columns 2-4 You need to record personal information on each of the employees. This data is usually transferred from them. So, the assigned toabile number corresponds to the column 2, the surname and initial column, in column 4, is affixed by the position on which it works.
IN Column 5. The salary of the employee is entered or its tariff rate for an hour.
Columns 6. and 7 Designed to indicate the number of worked for reporting period days. Information here must be transferred from the table of working time.
At the same time, the number of working days developed in the column 6 is made, and in the column 7 - the number of weekends and festive, when an employee perform labor duties. It is necessary to perform such a separation, because by law weekend or holidays must be paid for a tweaked rate.
Columns 8-12. Form together the block "accrued". At the same time, in columns from 8 to 11, various kinds of accrual for the specified period (the main salary, premiums, vacation, calculation during dismissal, hospital and others) are indicated. And in the column 12 it is necessary to summarize in all charges.
In turn, the columns of 13-15 are combined into the "kept and credited" section. Thus, in the column 13, the amount of the tax of the NDFL to be deduced from the employee, in the column 14 - the total size of the provided tax benefits.
Attention! If you need to specify more retention (for example, alimony, compensation for material damage, etc.), then the number of columns can be increased. Count 15 is a general outcome to hold from the employee.
If at the date of calculating the salary for new period Behind the employee or the company is a debt, it is necessary to use columns 16 and 17 to indicate its amount. The total amount of salary to the extradition of the hands is written in column 18.
On this, the filling of the statement is completed. An employee who engaged in its preparation signs a document, indicating the post and decoding.
Data payments for the document
The T-51 form is not directly involved in the issuance of salary - its functions only define it. However, on the basis of this document, payment statements may be issued, for employees will be issued earnings.
Each company should be created by the Labor Position. In addition, certain dates must be established by order, which should be paid. The law establishes that it should take place at least twice a month. The period between issuance days should not exceed 14 days.
It is not forbidden to make payments more often (for example, once every 10 days or every week).
In addition, the number that the salariary is paid, should not be later than the 30th day of the month, and the remainder of the salary is up to the 15th day of the month, which follows the calculated one.
buknophhi
Important! If the salary is issued in cash from the cash register, the period of payment cannot be over 5 days, including the day of receiving funds from the account to the cashier.
Accounting wiring
Based on the data contained in the settlement statement, the following postings are performed in accounting. For the main salary, premiums, hospital and vacation payments, they look like this:
| Debit | Credit | Operation |
| 20 | 70 | Made accrual for main production workers |
| 23 | 70 | Accrual for employees of auxiliary production |
| 25 | 70 | Accrual for employees who fulfill the obligations of the general production |
| 26 | 70 | Accrual by employees with administrative functions (leadership, accountant, etc.) |
| 44 | 70 | Accrual to workers who are busy in trade |
| 91 | 70 | Accrual to employees who directly do not participate in industrial activities |
Other payments can also be assigned to the employee:
The settlement statement also takes into account the amounts that need to keep the employee's earnings.
Each entrepreneur who has in the staff of employees has to deal with issuance wages. There is at least three ways to issue wages with cash. Cashless - for salary bank cards of workers, and issuing cash through the cash desk with or using a payroll for wages. How to do this through the cash desk, while using the statement for the issuance of salary, fill out the document form correctly and not violate the current rules will tell this article.
Form of payment statement
The form of a document, using which salary is paid through the cashier, is provided regulatory act Rosstat. She was assigned. In practice, this document is used in a number of other statements related accrual and issuing remuneration to employees. Also, the statistical agency provides for calculated and. All these forms are approved by the Decree of this Office No. 1 of January 5, 2004.
It is worth noting that in connection with the entry into force of the new law on accounting, for all organizations (except for state) and entrepreneurs, the use of these forms is not necessary. But at the same time, the application of these forms is quite convenient and helps to comply with the requirements of the legislation. If necessary, in this form, various changes can be made in order to bring it into line with the specificity of the economic entity.
Please note: all forms of documents used in the enterprise's activities should be approved by his head. This happens at the beginning of each calendar year by issuing an order to approve the organization's accounting policy. Forms of documents used are annex to accounting policies.
The document itself can be decorated both by hand, on the form of the installed form and using the computer. For each accounting document, including a wages for the issuance of a salary, the form must be filled with the design of all necessary details. So that there is no doubt in reality a document, for example, tax audit The following details must be filled in the payment statement:
- name of organization or surname and initials of an individual entrepreneur,
- date and registration number of the document,
- the payment period for which salary is paid,
- the amount of paid funds,
- signatures of the head (individual entrepreneur) and the chief accountant who claim the statement
- the signature of the accountant, which statement was and cashier who issued it cash.
Since the statements in the overwhelming majority are manufactured using the approved form of the form, then such a mandatory props of all primary documents as the name of the document, in the form is already indicated.
The payment statement consists of at least two sheets. The title, in which almost all of the requisites listed above are located, and the sheet containing information about the payment of wages is a tabular part. At the same time, if necessary (a large number of employees, for example), the required number of sheets containing the table part can be applied to the statement.
How to fill out a payment statement blank:
This part indicates the following information necessary for the proper payment of wages:
- table number, surname and initials of the employee,
- his position
- amount to be paid.
It is also provided for a place for an employee's painting, in which in the event of non-payment of wages, a mark of its deposit is affixed.
The time for issuing wages cannot exceed five working days. This period also includes the day when cash for paying wages are obtained in a bank. The specific period during which wages will be issued on the payment statement, is indicated on its title page.
Opinion expert
Maria Bogdanova
Experience more than 6 years. Specialization: contract law, labor law, right social security, intellectual property right, civil process, protection rights of minors, legal psychology
Many employers are trying to go to the cunning, paying employees with wages only once a month and demanding from employees to write a statement about such a payment. But such a cunning to the employer will not help the employer: according to the law, even if there are statements of employees with a request to pay salary once a month, the employer is obliged to make the issuance of wages yet twice a month.
Magazine registration of payment statements
As already mentioned, the statement for issuing wages has a mandatory props - the date of compilation and registration number. Since such statements are prepared periodically, they must be registered. For these purposes, a journal of registration of payment statements is provided. As well as the form of the statement itself, the form of this document has been approved by the same decree Rosstat. The form was assigned the number T-53a.
Corrections in the payment statement
In the payment statements, as in the estimated and settlement payments, you can enter. At the same time, it is necessary to do this only with the registration established for this kind of corrections, the rules. All fixes that are made in such documents must be accompanied by the date of the correction, as well as the surname and the initials of the face such a correction made. Accordingly, the corrective signature is affixed next to the correction. At the same time, as before, it is impossible to make corrections to the expenditure and acquisition cash holders. Therefore, if, when closing the payment statement, an error will be made in the expenditure order, it is impossible to fix it. In this case, the accountant will have to write a new order.
Find out what the payment statement is and how to fill it correctly:
Closing payment statement
The final design of the document is carried out on the last day of cash payments, or earlier, if the cash payments were carried out by all employees. The cashier summarizes the cash issued. If all wages are issued, then the amount of extradition, designated on the personal sheet of the document, will come out with the amounts of wages paid. If not, the difference will be reflected in the column for deposited amounts.
If until the end of the period, during which the issuance of wages is provided, who either from employees will not receive amounts due to him, then the salary should be deposit. That is, cash themselves return to the bank, and in the statement there is a mark on wage deposit. Accordingly, in the accounting records there is a record in the register of depositors and the book of accounting for deposited funds. It celebrates the payment statement number, which was not issued by wages, the table number and FIO of the employee, unpaid amount. The deposit record is made on the last day of salary issuing.
The logical outcome of the execution of labor duties for the employee is to obtain wages. And for the employer, the payment of wages is the result of painstaking accounting of personnel performance. Like each process in the activities of an entrepreneur or organization, the calculation and payment of wages should be accompanied by accurate compliance with regulatory legal acts, collecting primary documentation and registration of salary statements. These documents, a joint common statement of a salary, forms and the order of its filling, are devoted to the proposed article.
Total purpose and form
The statement for salaries is occupied by its special place in. It is a final document that completes the entire procedure. Accordingly, it consolidates all the indicators that were previously kept in the primary labor accounting documents.
Opinion expert
Maria Bogdanova
To accrual wages and reflection in its settlement statement, the following accounting documents are used:
- Leadership orders (about enrollment, dismissal, translating, vacations, substitutions and other things);
- Working time accounting table;
- Tariff rates, job salaries, ETS under a staffing schedule;
- Sick leave, certificates from medical institutions, Notes-calculations for the provision of vacations or when dismissal. Other similar documents.
In total, there are three options for salary statements. However, the company has the right to use its individual form in the work. There is the possibility of finalizing the unified format, by excluding or adding the graph and fields.
If the organization applies an individually developed form in the work, it must be approved. For example, as an application for accounting policies or a separate local order of the Director.
Situations in which statements are applied are different, which is reflected in the forms of the document. The legislation provides for several forms of salary statements in order for entrepreneurs and organizations to choose a convenient procedure for calculating and paying the amount of labor due.
How to fill out a payment statement form correctly:
The following forms of statements are envisaged:
- calculated (T-51),
- payment payment (T-49),
- payment (T-53).
Like other forms of documents applied to accounting and wage, the statements are approved by the Statistics Committee (Rosstat), namely by the decision of the State Statistics Committee No. 1 of January 5, 2004. Consider them in more detail.
Payslip
Estimated statement - applies only to calculate wages, which must be paid to employees. This document indicates information about employees who are charged wages - a table number, position, surname and initials. Specifies the size of the payments provided for this employee - salary, premiums, surcharges, surcharges, etc. The performance indicators per month, for example, the number of working days spent. As a result, the debt (employee or employer) and the amount to payments are indicated.
The settlement payroll combines a document in which the salary is not only calculated, but on which it is paid. In addition to the information provided in the settlement statement, it is assigned a place to simply affix the painting of an employee who receives wages and its names and initials. Either these graphs make a mark if the employee did not receive the specified amounts. Estimated payment and payment statements are registered in the journal registration of payment statements. As can be seen from the content of the form of a payment statement, if this document is used in the process of accrual and pay payments, then there is no need to use other statements.
Payment statement
Payment statement - designed to pay wages. Like the previous one, this statement on which payments from the office of an entrepreneur or organization are made. Such a statement can be drawn up both on the entire staffing team and for each specific unit separately. The statement is compiled by an accountant, and subsequently after issuing wages by an accountant and is checked. The cashier, issuing money under the document must be a statement to sign, pre-convincing that all payment on it is issued, and that that is not issued is deposited. The payment statement is drawn up withdrawal slip With the amount of salary issued to employees.
General rules for filling salary statements
Like any other document accounting document and its payment, wage statements are made or manually, by filling out the form of the installed form, or using a computer and subsequent printout on the printer. Since some statements may exceed the usual sheet format, then their filling from hand is still quite common.
Basic rules for completing settlement payments:
Vedomosti is drawn up in all enterprises, regardless of the organizational legal form and affiliation. As most of the documents used in economic activities, (accounting, contractual, business correspondence), the salary statement, regardless of the applied form, should contain all the necessary details. That is, the data characterizing this document in the system of document management and economic relations.
Opinion expert
Maria Bogdanova
Experience more than 6 years. Specialization: contract law, labor law, social security law, intellectual property right, civil proceedings, minor rights protection, legal psychology
In payment statement in obligatory All graphs and lines provided for filling should be filled. In no case is not allowed to blots, the cleansing, the use of the corrector.
Naturally, the first thing to be marked in the statement is, this, to the document flow of which organization or entrepreneur document refers. Simply put, where and by whom it is compiled. This is the name of the organization (surname and initials of an individual entrepreneur). If we talk about salary statements, then the OKPO code (all-Russian classifier of enterprises and organizations) is also noted in them.
Despite the name, the classifier is designed not only for enterprises - legal entities. Its second section is intended for entrepreneurs. And, therefore, IP also indicate its code in the forms of filled documents. In the column "Surname, initials" to write better and surname, and the name and patronymic, since the situation is possible when or names will or relatives work in the organization.
In the manufacture of statements by the typographical method, the above data can immediately be included in the ordered forms. In practice, for convenience, the name of the organization (surname and initials of the IP) is also affixed by a stamp.
Other details that are filled with structural division in the enterprise are the name separed divisionFor employees of which the wages are calculated and issued. At the same time, with a small number of employees (but even in the presence of individual departments and divisions), it is advisable to make one statement.
Please note: when painting painting opposite the amount of wages received, an employee can see the amount of remuneration obtained by its colleagues. If this circumstance contradicts the personnel and motivational policy of the enterprise or entrepreneur, it is advisable to pay a salary to bank cards or use several statements or expenditure orders.
Since the statement reflects the fact of the economic life of the enterprise, it must necessarily have the necessary dates. Such dates, as a rule, include the dates of the preparation of the document, its final design (closure), as well as the dates in the props of the signature of the visitorious and coordinating persons. Depending on the form, the statement can be signed by an accountant, which was the leader ( individual entrepreneur) who approved it, the chief accountant, which is obliged to verify the correctness of the compilation of such documents, and the cashier, issued (or deposited) funds.
Vedomosti is subject to registration in a special journal, the form of which is also approved by Rosstat (form No. T-53a). This journal is conducted every year. The statements in it are indicated in the chronological calendar. It should be noted that the registration of the settlement statement, as not to imply the implementation of the payments according to it, according to regulatory documentsIt is not necessary.
Learn how to make a certificate for salary subsidy:
The tablet part of the statement is filled on the basis of a staff schedule and other documents on the movement of personnel. If we are talking about a payment statement, then in addition to these information, the amounts are indicated by the amounts to be issued and the graph is given to the painting of employees (instructions on the deposit monetary sums). In the remaining forms of the salary statement, a complete calculation of payments due to employee are made.
To properly fill the table, and, consequently, for the correct calculation of wages, one attentiveness of the calculation accountant is not enough. It is important to establish an operational process for collecting and documenting information on the production indicators of the working team. About the time (for volunteers and those employees, whose labor is paid on the basis of the daytime tariff rate), and the number of work performed - products, production operations (for particles). All divisions are obliged to donate in the accounting department (or the department of personnel) to the workbook and time of workers.
Note: Since the salary to employees, according to Labor Code The Russian Federation is paid twice a month, then the working hours tab is drawn up twice. The first time for the first half of the month, the second - for the whole month as a whole.
Some entrepreneurs who are used to manage their business hired workers are used to pay them the payroll form of the payment statement. But it is not always possible to apply it. In such cases, the State Committee was foreseen for separately blanks of the payment and settlement statement on the salary. To do this, use the form T-51 and T-53. They were put into use in 2004.
The essence of the settlement statement
The settlement statement for wage payment contains information about all employees and their accruals, as well as the amounts of deductions from earnings of each employee.
The sample of this document is a form that consists of two parts, namely:
- the title page with the main details of the IP;
- tables, which is compiled with these employees who work on the basis of labor relationship with IP.
- full registration name of the IP;
- tax payer identification code;
- date of filling form;
- the total amount of paid funds;
- the period for which payment is accrued.
All of them have a certain location in a wage statement, which may differ depending on the scope of the IP business.
Detailed figures for calculating remuneration to employees. The calculated statement contains in the second part. It is a table that can be in several pages. Each line in it corresponds to a separate regular unit, and each graph indicates an accrual or hold this Inn. We must not forget that in the case when the table is very long, each sheet is numbered, and information about the total number is indicated in a special field when the payment statement is issued. The total number of columns in the form of T-51 must be 18.
The T-51 form is not approved by the guiding face, but only signed by an accountant that issued it. This is due to the fact that the settlement statement for wages does not give the right to issue funds, but only implies their future listing.
Payment Statement: Purpose and Application
After all calculations were performed, it is necessary to fill the wage statement, which will give the right to pay directly to employees. This is a form.
It is a payment statement that are the basis for the formation of payment orders for transferring salary amounts through banks, as well as expenditure order to make payments through the cashier. The choice of the form of money is chosen by the employee itself according to his own wishes and interests.
The payment statement consists, as is the calculated, of two parts:
- title;
- tabular.
On the first sheet, the main registration data of the PI is indicated. A distinctive feature of the title of this document is the presence of graphs with information on the shelf life on it, which has this payment statement. The requirements of the declaration of the Bank of Russia indicate that payments can be made in shape T-53 solely for 5 days after visiting the document by the head of the legal entity.
The payment statement in the second part is the table, which consists of six columns and lines in the number of IP workers. A sample of filling the table from this form involves making such data;
- order number in the table;
- the number of the Personal Case of a specific employee;
- employee data, namely his full name;
- amounts to payments in context by employees;
- supposed to the total amount of issuing;
- money recipient signature;
- confirming document for cash.
The payment statement is filled on the basis of primary documents. As for the last column, in cases where the expenditure payments are conducted not through the cashier, it is crossed by a downtime.
To make payments according to data in the form of T-53, it is necessary that the document will be enrolled by the head and accountant-executive legal entity.
After the estimated period of validity period, it must be closed. It is even necessary to do this if not everyone has managed to get money.
The closing process of this form involves several actions:
- opposite those names of employees who did not receive funds to put the sign "deposited";
- summarize the paid and unpaid amounts;
- cashier confirms the document document;
- a common RTO is formed with the amount of cash issued, and its number is prescribed in the statement.
Advantages of the payment statement
But entrepreneurs who have personnel are ready to pay cash salary, it will be more convenient to form a document based on the T-49 form. This is a settlement payroll that connects in itself, both settlement and payment functions. 
It consists of two main parts:
- title, where the basic data of the PI is also indicated, estimated period, term of validity, signatures of responsible persons and entrepreneur;
- tables with accruals, deductions and final payments.
The main advantage that the settlement and payment statement is distinguished can be allocated that it simplifies the process of keeping accounting IP. This is due to the fact that it allows only one sample of a blank for paying wages.
But there are some features of the use of Blanca T-49:
- it cannot be applied in cases where funds are transferred to bank accounts of employees;
- when the settlement payroll is filled, the cash order is immediately formed in the form of KO-2;
- the settlement payment form cannot be applied when IP uses cash and cashless payment simultaneously.
Confirmation of payments that the settlement and payment statement suggests should be related to the signature of the cashier, which conducted direct payment. Unpaid amounts are also indicated by a sign "deposited". A fully completed settlement payroll is transferred back to the accounting department for savings for 5 years.
To date, the T-49 form is very practical, but in the period of almost complete non-cash payments, it is used infrequently. But in the case when IP has a staff with a small number of employees, it is this sample of the document that can be the most convenient for paying salary.
Related records:
Related records not found.
With employees, it is required to maintain certain documentation for accrualing and issuing wages. The settlement payroll is the most popular document for wages in many enterprises. Consider in detail the specifics of the statement and types of forms that your accountant will use.
Types of charges for accrual and pay payments
Each enterprise or IP can independently choose a document that will be the main on the issue of monetary relations with the employee. To issue a cash employee, you must first make a charge on paper. Some employers prefer to compile a separate statement for each employee to keep the commercial secret about monetary remuneration Each employee. This is necessary in order not to disagree the team in the team.
But the design of the individual wage statement is laborious and costly, because for reporting before inspecting instances, each document must be attached to the report not in in electronic format, and in paper. So imagine how much money you have to spend to only charge the salary for each employee. It is also worth considering the selling, advances and.
To issue a cash employee, you must first make a charge on paper.
Therefore, they were accepted general Vedomosti By wages. The difference only in the form that the company uses:
- Vedomost to accrual on all employees.
- Value for issuing wages on all employees.
- The unified form where the calculation of money is also calculated at the same time.
What form to choose, solve you.
Classification of wage loan
It is necessary to distinguish between several types of blanks that reflect different accountant operations. This may be a statement for calculations that only need accounting, or a unified form, having force for issuing funds and a report for verifying bodies.
If the organization has no ready-made sample of the settlement statement, you can download the form. If you have questions about making information, you can see a sample of filling out the settlement statement.
The document is drawn up in 1 copy and does not require the signature of the head.
T-53 blank
This statement is called a payment, it is it that is the basis for issuing money. In this statement should stand the signature of the employee.
The T-53 statement is the basis for issuing money to employees.
How to fill the statement:
- Based on the settlement statement, an accountant forms a list of employees with their data and the amount to be issued to the hands.
- The estimated statement is necessarily signed by the head. Only after its permission, the document passes the cashier. Having issued money, the cashier / accountant gives a statement to the employee to see the amount and put the signature. Such a procedure applies to all employees.
- After issuing salary, the cashier records at the end of the statement the amount of real money issued. If someone could not come for money, the cashier makes the word "deposited" and indicates this at the end of the form. Puts the signature and conveys a statement to the accounting department.
Before designing Vedomosti, look at the sample: sheet 1, sheet 2, and the form itself can be downloaded for free.
T-49 form
It is a unified option for the payment statement. Allows you to reduce paper costs. You can see all the information about the accrual in the same form. If you have any questions, you do not have to raise any documents.
Registration has a certain specificity - in one line for each employee, complete information on the number of spent days, bid, premiums, deductions and final amounts for payments are made. There is here and the concept of "balance", which is calculated for each employee separately and throughout the statement general outcome.
If the company has adopted the issuance of wages in advance and the calculation, if the current period has arisen the employer's debt from the previous month or other conditions for the occurrence of the balance, then the balance is required to exclude errors in the calculations. But this value can also be zero in each settlement payroll.
The consolidated settlement and payment statement should be signed by an accountant, director and each employee upon receipt of a salary.
Other species
In addition to listed forms In accounting, there are other types of wages to accrual. Let us give an example:
- 0504401 - Estimated payment statement for budget organizations, approved by the Ministry of Finance of the Russian Federation (Order No. 52n.) It is calculated and the salary is calculated. individualsrelated to various budget departments educational institutions. Is an unified document And it can not be used in other enterprises of non-budgetary type or in IP.
- 0504402 - The form of the settlement statement, which is also used only in the budget sector. In this form, the accounting holds only accruals. Used as a base for a payment type statement. It is credited to the number of hours worked, according to the work scheduled in the organization.
- 0301009 - Analogue of Blanca T-49, which is relating only to private organizations and IP. It is used for simultaneous accrual and issuing wages to employees.
Accounting and storage of statements
In accounting, there is a certain order for the movement of documents and their storage.
Estimated payment statements are compiled only by an accountant during the period of issuing a salary at the enterprise.
Procedure for filling the statements:
- If two forms (T-51 and T-53) are taken as the basis of statements, then first forms estimated blankwhere all cash related to a specific employee is described in detail - salary, vacation, premiums, sick leave, deductions in favor of third parties, advance and other. So the accountant displays the final value that goes to extradition. The document is drawn up in one instance and remains only for reports.
- Further, the accountant fills the second statement - payment report, pointing to it only the amount coming to extradition. This document is approved by the director and only then goes to the cashier. When the issuance of the salary is completed, and this period within 5 days, the form with the signature of all employees and cashier is returned to the accounting department for storage.
The shelf life of primary documentation, including settlement payments, is 5 years. All the forms must be linked to a specific folder in a strict sequence.
Let's summarize
To simplify the work of the enterprise or IP, special forms of settlement payroll were approved. For state enterprises - one form for commercial organizations, IP or legal entities are other types of blanks.
What to choose as a basis, each employer decides himself. The unified Blank T-49 for private owners is popular with popularity, 0504401 for state employees. But such documents are possible to use if the salary is issued in cash through the organization's cash register. If the employer switched to the issuance of money to employees through plastic card, then the need for registration unified form disappears. Here only the estimated statement is needed, in which only an accountant is described. The signature of the employee is not required anywhere.
If you give salary to employees on bank cardYou do not need to fill in the statement T-49.
Payment statements are very important in the work of the entrepreneur, their design must be taken seriously. If the company has the concept of commercial secrecy, it is more convenient to conduct individual statements for each employee.
