Typical wiring for wages Table. Calculation of wages - wiring. Wages on salary accrual. Salary is paid: wiring

Wiring wages are operations related to payroll: accountants consider them a rather complicated accounting procedure that requires the ability to properly classify employee income, identify taxable income tax bases individuals And on insurance premiums.

The article discusses the rules accounting The main stages of the calculation of salary: accrual, deduction, payment. We also define the procedure for accrualing insurance premiums.

Basic provisions

The salary bumps are formed in accordance with the account plan and the order for accounting policies. Account plan for accounting for salaries is provided for account 70, but corresponding accounts may be different, depending on the type of activity:

• DT 20 CT 70 - Salary of production workers;
• DT 25 kt 70 - the salary of general workforce;
• Dt 26 CT 70 - salary of management personnel;
• Dt 44 Kt 70 - Salary of the Commercial Department, sales department.

It must be remembered that the postings on the SP are always associated with the calculation of tax on income of individuals - NDFL, since organizations are tax agents And they must hold the NDFL from all payments to employees. The amounts accrued by credit account 70 must be comparable to the same nDFL period (Dt 70 Kt 68.01).

Revenue payment to employees is made for deducting NDFL And other retention, if they were, and always reflected in the debit of account 70.

When the issuance of salary from the cash register, the wiring will be DT 70 CT 50. And when listed the salary on bank card Employees are formed by the following correspondence of accounts: DT 70 CT 51.

Wages crediting

General rules for the formation of wages on salary accrual:

• wages to employees, wiring will always be in correspondence with the loan. 70;
• SP of the main production workers, the wiring must be on the debit of an account, which takes into account the costs of the main activity;
• Zp, wiring on a loan 70 shows a total amount of accrual, including NFFL;
• salary, wiring always has the date of the last day.

There are many nuances that complement the basic rules.

For example, accounting can take into account the account 70 not only sn, but also all taxable employee income. In this case, when the SP is credited, the wiring includes not only wages, but also other revenues of the employee for the estimated month, such as sick leave, vacation, premium, material aid, gifts, etc.

Holding from wages: wiring

The general rule in the formation of wiring wiring from the salaries is that the amount of deduction is always reflected in the debit of sch. 70 regardless of its type:

• Dt 70 kt 68.01 - LFL has retained;
• Dt 70 kt 76 - kept on the actuator;
• Dt 70 Kt 73.01 - the debt of the employee for the issued loan is kept;
• Dt 70 Kt 73.02 - kept in compensation for material damage caused by the employee.

Hold types can be a lot and for everyone you need the presence of a document that gives an accountant to hold.

These documents include executive sheets, employee statements or accounting calculations applied in cases established by law. Accounting certificate will be needed at calculus NDFL from material Profit and from income paid in kind.

Salary is paid: wiring

List general rules Formation of wages for payment of salary:

• salary issued: always by the debit of sch. 70;
• established from the cashier salary: always on the loan account. fifty.

Typical Correspondence of Payroll Accounts:

• listed salary to employee bank card: DT 70 CT 51;
• issued zp from the box office: Dt 70 kt 50.

Calculate insurance premiums

Income tax is not the only fiscal payment that is applicable to personnel income. At most of the payments in favor of employees, the employer must accrue and pay insurance.

So, the salary must be accrued insurance contributions on the:

• mandatory pension insurance;
• mandatory medical insurance;
• contributions for temporary disability and on motherhood.

But the order of calculations on insurance premiums from accidents and professional diseases did not change. Pay these payments to the Social Insurance Fund. Payment orders Fill over the old rules.

All accrued contributions accumulate on Bust 69 "Social Insurance and Provision Calculations". Moreover, distribute the calculations by types of insurance coverage. Provide separate subaccounts for each type:

• 69.1 - Social Insurance Calculations;
• 69.2 - calculations for pension provision;
• 69.3 - Amounts on OMS;
• 69.11 or 69.1 / 1 - Payments on the NA and PZ.

Posting on the accrual of insurance premiums: Dt 70 Kt 69 (turnover on the relevant subaccount).

Contributions are paid in the relevant budget: Dt 69 CT 51.

Dates of payment of earnings

Employers are required to transfer earnings in time in favor of their employees. So, officials determined that within labor relationship The employer is obliged to make payments at least twice reporting period. That is, all the accuracy due to earnings must be divided into two parts: salary for the first half of the month and final calculation.

1. Advance or earnings for the first half of the month will pay no later than the 30th day or the 31st months for which the calculation is made.
2. The final settlement will pay employees no later than the 15th day of the month following the calculated one.

For example, the advance for November needs to be paid no later than 30.11.2018. And the balance of earnings will be listed no later than December 15th. However, December 15, 2018 - Saturday. If the day of payments falls on a non-working or festive day, then calculate employees in advance. For example, the residue for November will have to list until December 14, 2018.

It should be noted that at the enterprise can also establish other terms of calculations with personnel on wages. However, in this case, pride that in the wage and collective agreement, there should be no blurred wording. Indicate only specific numbers. For example, the 10th day of the month. But indicate in a position or collective agreement that the salary is paid from 5 to 10, it is impossible.

Accounting posts in wages: Examples:

Accounting wiring are the main way through which the method is implemented double recording What is happening on the checked facts of economic life. An accountant is wiring through various accounts, grouping business operations. In particular, the settlement with employees of the wage company is one of the most time-consuming and weighty operations. It is extremely important to competently form wiring on the accrual and issuing funds to the subordinates, as well as on calculations with the budget, since the opposite is fraught with liability to law.

Basic salary operations in accounting

The legislation of the Russian Federation obliges the employers to make calculations with subordinate wages. The specified activities must be carried out at least twice a month (specific dates are fixed in local standards).

Processaccounting of wages The company lies in fixation by an accountant of such economic operations:

1. The procedure for accrualing funds to employees. Carried out on the basis of adopted on concrete enterprise Labor payment schemes, as well as on the basis of information from accounting tables.
2. The process of deducting from wages. The main deduction is the income tax of the subject.
3. Implementation of insurance deductions. Contributions are assumed to the PFS of the Russian Federation, FSS and OMS.
4. The fact of issuing the final amount of the employee minus all holds. This procedure takes place within the eventual day after the cashier or by transferring income to bank accounts workers.

All payroll surgery should be reflected in accounting accounts. So, the main score used to reflect the calculation operations with employees is the synthetic account 70 "Calculations with wage personnel." It reflects all procedures with such types of payments:

• basic and additional salary;
• stimulating and compensatory amounts;
• vacation funds, as well as reimbursement for the days of unused regular rest;
• holding from earnings, which are charged due to a violation by an employee of labor discipline (in particular, on the fact of theft, damage or other material damage, the company's property or directly managers);
• retention implemented on the basis of executive documents;
• calculations in coordination with the employee regarding the amounts contributed to the trade union organization coming to pay communal services, as well as by other types of citizen debts.

The loan 70 accounts displays the amount of the company's debt to staff. The debit is to reduce the volume of this debt on the fact of the work of the relevant payments to employees.

Account 70 correspondses with such accounts:

• 20, 23, 25, 26, 29 - similar correspondence are valid for manufacturing companies. Through these accounts, employees are divided into persons engaged in the main and auxiliary production, as well as in the administrative apparatus;
• 44 - Similar correspondence is relevant for organizations operating in trade or services.

Accrued wages: wiring

Wage accruals should be carried out twice a month. It is assumed that for the first time the accrual occurs in the first half of the month for the second half of the previous month, and the second time - in the second half of the reporting month for the first part of the current period. In particular, the most common option to ensure subordinate funds is:

• prepaid expense . It must be paid until the end of the reporting period. Accounting reflects only the fact of the payment of the amount under consideration.
• the main part of the amount earned. Accrued at the end of the month. In accounting is reflected, based on the amount of the total amount, regardless of the previously issued advances.

So, the accrued funds are reflected in such a wiring: Dt 20 - Kt 70. It is also possible to form wage postings using the debit of the following accounts:

Based on Art. 223 of the Tax Code of the Russian Federation, the moment of funds are determined on the basis of the rules tax accounting. In accordance with them, the earnings of the subject is recognized as income at the end of the reporting period (often, month).

In parallel with wages on salary accrual, correspondence to the definition of taxes and insurance premiums are also drawn up. So, wage and taxes are:

1. Accrued NDFL. This operation corresponds to such a wiring: Dt 70 - Kt 68. In the case when the employee has the right to tax deductionHe does not reflect it in accounting.
2. Insurance amounts. Their accrual is fixed by such a wiring: Dt 20 - Kt 69. In this case, insurance premiums can also be reflected in correspondence with accounts 23, 25, 26, 29, 44.

All taxes and insurance amounts must be recorded, as well as wages, at the end of the reporting month.

NDFL and insurance premiums are accrued with total amount Salary, excluding the previously issued advance payment.

Wages for retaining from wages

The most commonholds From the amount of earnings of employees are:

1. Alimony on the basis of an executive list, agreement with the addressee or by the personal will of the employee. Accounting wiring of this operation is: Dt 70 - Kt 76. Further issuance of alimony amounts is fixed as follows: Dt 76 - Kt 50 (51).
2. Reimbursement of the property of the managerial or company of material damage. In such circumstances, such a wiring is drawn up: Dt 70 - Kt 73.2.
3. The costs made from funds issued for a report that were not documented. In such situations, correspondence has the following form: Dt 70 - Kt 71.

Based on Art. 99 FZ No. 229 of 02.10.2007, as well as Art. 210 Tax Code of the Russian Federation, all types of deductions should be carried out only after keeping with NDFL salaries.

All volumes of detected amounts must comply with Art. 138 of the Labor Code of the Russian Federation, which records the following restrictions on salaries:

• no more than 20% of the total monthly earnings in ordinary circumstances;
• no 50% of the salary in conditions when several executive documents that do not contradict legislation are neglected;
• the maximum deduction size is 70%. Appointed in rare cases and only in conditions when the court ordered the employee to serve corrective work, to pay alimony for the maintenance of young offspring, as well as reimburse the material damage in the event of an unlawful action.

Wiring for salary in terms of actual payments to employees

The actual issuance of funds to employees is reflected in the accounting of such a wiring: Dt 70 - Kt 50 (51). The corresponding wiring is also compiled when issuing an advance.

This correspondence should be formed in registers on the day when a salary payment was performed. It is important to note that at the end of the month is issued a "balance" of salaries, that is, the amount reduced on the size of the advance and deductions (NDFL, insurance premiums, deductions for executive sheets etc.). But in accounting, such a procedure is reflected, based on the full amount of funds. This means that everything is documented by all redemptions deducted from the balance of salary, but in fact - from the full amount earned. This is due to the specifics of tax accounting.

On the fact of all transfers, the accountant filled with personal accounts (forms T / 54) of all employed in the company of subjects, which make relevant information every month.

In addition, it is necessary to pay accrued taxes and contributions to the budget. List funds to the budget is required no later than one day, which follows the date of the actual salary payment. Payment of taxes is reflected in such wiring:

• Dt 68 - Kt 51 - NDFL paid;
• Dt 69 - Kt 51 - Insurance contributions are listed.

The remaining payments to employees (selling, travel or hospital) are recorded by the same wages as the salary. However, it is important to take into account that, if there are similar amounts, the calculation of the NFDL will be carried out in different ways. Thus, the accrual of tax on the volume of vacation funds is made not on the end of the end of the reporting period, but at the date of destination of recreation.

Hold ndfl, in turn, is carried out on the date of the actual payday employee of vacation amounts.

The direct transfer of the tax to the budget from the vacation funds to legitimately produce any day until the end of the current month.

Features of accounting procedures with salary deposited

Currently, enterprises often choose a salary payment method through the cashier. In such circumstances, the possibility of deposition of funds appears.

It is assumed that an employee who does not have the opportunity for various reasons to receive earned money within the established normative period (the subject was on sick leave, on vacation, business trip, etc.), can get funds later. For this, they are deposited by an accountant.

Under the deposit implies the process of temporary reservation money Through their return to the account of the enterprise in the Bank in order to subsequent payments on the statement of the employee.

Wiring, reflecting the process of deposit of earnings, is as follows: Dt 70 - Kt 76.4.

When funds from the cash register return to the company's current account in the bank, then such a wiring is drawn up: Dt 51 - Kt 50.

Further actual payment of the deposited amount is reflected in this way: Dt 76.4 - Kt 50.

Apply to receive deposited funds, an employee has the right for three years from the date of earnings accrual. If a similar statement does not arrive in three years this amount Must be written off into the company's non-degree income, which is fixed by such a wiring: Dt 76.4 - Kt 91.

Example of accounting postings

Employee Obeller A. D. earned 40.000 rubles for March of this year. The tositive should also pay a monthly payment of 25% of the alimony into a minor child.

Order of formation accounting wiring This situation will be:

Thus, wiring to accrual salaries and holds from it, as well as on the fact of the payment of funds, the subordinates should be drawn up in a timely manner and competently. An accountant should be in advance to study the procedure for making correspondence and devote special attention Posting to transfer funds to the budget.

Are the main accounting tool with which the dual data recording method is implemented on various data economic operationsWhat happens in the company. For various types and groups of such operations, various accounts and wiring are used.

It is worth considering the posting group that are used when taking into account accrued and paid wage employees, because labor payment - this is the most weighty item of expenditure of almost every enterprise..

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Sequence of action when taking into account salary

According to the requirements of labor legislation, the employer has the obligation to transfer them to their salary before employees.

And to do it, it should not less than twice a month.

The whole salary accounting process is as follows:

1. Accrual personnel. It happens on the basis of a wage system operating in the company, as well as the working time accounting table.
2. Making all necessary. The main of them is NDFL, which is charged from each employee in full or preferential amount.
3. Accrual necessary insurance premiums. They include deductions in Pension Fund And two insurance funds.
4. final amount. It takes place on the scheduled day to bank accounts of employees or through the company's cashier.

Each of these operations must be appropriately displayed in accounting data. This provides a separate account, which is worth considering in more detail.

Calculations with employees of the Company's Failure

For fixing and summarizing all information regarding the calculations made with employees in wages, used synthetic account 70. It is called "Calculations with wage personnel" and includes the following types of payments:

1. calculations on wages, including the main and additional salary;
2. different kinds incentive and;
3. calculations for payment of holidays, as well as compensation for the days of vacation, which was not used by the employee;
4. retaining from salary, which are used in the form of various loss compensation (for example, due to marriage, embezzlement, damage property and material values);
5. retention made in order to fulfill court decisions;
6. calculations for payment by employees of contributions to the trade union, as well as utility and other types of services, etc.

At the same time, the payment of payments occurs in this way:

• on credit account 70 - all amounts available from an enterprise debt to employees;
• at the debit of account 70 - a decrease in this debt due to the necessary deductions in favor of an employee or the arrears of debt to the enterprise.

According to various divisions, groups of workers and even each of them, additional analytical accounts can be opened separately.

Depending on the specific type of activity, additional corresponding accounts may also be opened, for example:

• accounts 20, 23, 25, 26, 29 - for enterprises of the production sector (here there are several accounts depending on whether the employee is the main, auxiliary or relates to the management apparatus);
• account 44 - for companies that work in the field of trade and service.

It is worth considering specific examples Postings that are used to display various debit and loan operations related to pay for labor.

Display in the wiring of the accrued salary

It is worth considering the main wiring, which are used to display the accrued wages (the indicated amounts of the postings are taken arbitrarily).

Obviously, in this case, all operations are displayed on a credit account 70 and the debit of relevant account situations.

Display in postings of deductions made from wages

In contrast to the previous situation, when displaying deductions, the account 70 is already debit. The relevant operations are displayed on the loan of various accounts, for example:

On the essence of wages, its types and forms, as well as features documentary We told her accruals and payments. We will tell about the main wage postings in this consultation.

Account 70 "Calculations with staff for wages"

To summarize information on payments to pay, 70 "Calculations with Personnel for War Issue" (Order of the Ministry of Finance of 31.10.2000 No. 94n). This account is active, i.e. allows for both debit and credit balance. When accounting for calculations with personnel on remuneration, the balance of account 70 in accounting for the debit means unnecessary funds paid to the employee for which he becomes a debtor of the employer. Credit balance on account 70 for a specific date is the employer's debt to pay employees. Analytical accounting for payments to pay on account 70 is conducted in the context of each employee.

Accrued wages: wiring

Calculation of wages to employees is reflected in the debit of cost accounting accounts and other sources and account credit 70. The debit account in the specified correspondence will depend on who and for which the salary is accrued.

For example, the salary of the working main production is credited: wiring debit account 20 "Basic production" - credit account 70.

In wages, the following accounts may participate in addition to debt account 20:

• 23 "Auxiliary Production";
• 25 "general production costs";
• 26 " General running costs" and etc.

Leading accounting accounting of salary Trade organizations will take into account the accrual of wages for the debit of account 44 "Sale expenses".

The accrual of vacation pays at the expense of the reserve created earlier is reflected in the debit of account 96 "reserves of upcoming expenses".

Salary accrual: what other options

When charging wiring wiring on the debit may include not only the accounting accounts and reserve, but also take into account the property. For example, the accrual of wages of workers engaged in fixed assembly will be reflected:

Debit account 08 "Investments in fixed assets"- Credit account 70.

And the wages of workers who are directly engaged in the preparation of materials:

Debit accounts 10 "Materials", 15 "Preparation and acquisition of material values" - account of account 70.

At the same time, wiring to accrual wages and salaries in part of the debit accounts will be similar. This means the following: on the debit of which account was accrued wages, the debit of the same account will reflect the accrual of insurance premiums. And the credit of the account in this case will be one: account 69 "Calculations for social insurance and provision".

So, for example, the accrual of insurance premiums from wages of basic production workers will be reflected: Debit account 20 - account credit 69.

Salary issued: wiring

When paying wages, the account 70 debits and credits cash accounting accounts.

So, the issuance of salary from the cash register: wiring debit account 70 - Credit account 50 "Cashier".

When listed at the expense of an employee in a bank (incl. On salary map): Debit account 70 - credit account 51 "Current accounts".

The salary not obtained in time:

Debit account 70 - account credit 76 "Calculations with different debtors and creditors" (subaccount "Calculations on depositiated amounts").

Return to the cashier is unnecessary salary: wiring debit account 50 - account credit 70.

As a rule, as the main motivator for personnel of any level, salary and provision social package. In this article, consider how the accounting accounting of wages is being conducted. We will examine the wiring, which are formed in Buk. Nearby when accrued wages to the working main production, service personnel, an ITR, a guideline and other categories of workers.

In order to ensure timely payment of salary in full, modern legislation clearly regulates all aspects of this operation, including accounting policies. New Labor Code Art. 129 Tracts wages as a remuneration for employee work. It is formed as follows:

• Based on the qualifying level of the employee;
• Quantitative and qualitative indicators of complexity;
• Terms of service provision by the employee;
• Compensatory and stimulating payments.

Beginner accountants should be aware that various categories of workers are formed from various sources:

• Calculation of wages - wiring is drawn up on CT 70, which is essentially an enterprise debt before employees for wages and other payments.
• The working main production in accordance with the current legislation is charged and distributed fot, which is included in the cost of production, marriage, circulation, drawn by accounting wiring - Dt 20 CT 70.
• Load for wages Other categories of workers serving staff, ITER and the governing lineup falls on other accounts, in particular in Dt 23, 25, 26, 29, 44:

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Formation of wages for salary and taxes

Salary and its taxation is one of the most important and weighty points of accounting operations in enterprises. Under the seeming simplicity, huge many different nuances, requiring thoughtful and attentive study. First of all, the accounting complex for labor pay implies the following highlights:

1. The debit reflects the retention of the tax on the income of individuals, which was previously called income, amounts to pension and other social funds, other retention - alimony, fines, paying loans and utility services to transfer according to the application of the workshop. It also contains the amount to the payment that is made in a special statement.
2. The loan side is formed from charges that contain amounts of salary, tariff, premium and premiums in accordance with the data provided by Tabel F. QU - 12 or Tarification Mesh.
3. Accruals and retention are recorded in relation to each employee separately:

Practical accounting for wage

The first and most important document is the working hours work hours hours by each working, where the accounting is conducted by the submarine and final method. After checking the corresponding officers It is transferred to the accounting department, where for each employee there is a card f. №U - 2 or a tariff table with an indication of the salary, allowance and other accruals. The calculation is made on the basis of these data and spent on the table of time:

The basis for keeping accounting software is:

• Accurate accounting of spent time and operating at the enterprise;
• Holding to funds must comply with the legislation;
• Monitoring the performance of each employee;
• Accuracy of the sketch and accounting wiring wages.

Typical wiring for accrual and salary payment

Today in the country is used unified systematic accounting policy, the principle of which is to form logs of account loan orders. The final magazine is the main book, and the LCS forms primary accounting in tabular form:

At the same time, at each enterprise there is a specificity of accrual and accounting procedures for wages. Legislation allows the use of a subaccount system for each correspondent account at the discretion of the head of the Financial Department or the Chief Accountant. This moment is reflected in the annual order No. 1 for the company "On financial Policy Enterprises. Young accountants need to know that wage accounting is usually considered one of the most difficult aspects of accounting at the enterprise, requiring greater experience and knowledge of modern regulatory documents.