In this material that continues a series of publications devoted to the new account plan, an analysis of account 70 "Calculations with the Human Resources for Paying Labor" of the new account plan. This comment is prepared by Ya.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission for Reform accounting and reporting, a member of the methodological council on accounting at the Ministry of Finance of Russia, the first president of the Institute professional accountants Russia, V.V. Poll, Professor of St. Petersburg state University and N.N. Karzayeva, Ph.D., deputy. Director of the audit service of LLC "Balt-Audit Expert".
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According to the assumption of temporary definiteness (clause 6 of PBU 1/98), the salary is recognized as an enterprise's flow rate when it is paid, and then when the enterprise has the need to pay it. And this necessity arises every hour of the employee of this enterprise.
As follows from the instruction, the settlement obligations with personnel on wages arise, generalized, in four cases:
1. Salary obligations and premiums that can be paid at the expense of cost:
Debit 20 "Basic Production"
Debit 25 "general production costs"
Debit 26 " General running costs"
Debit 28 "Marriage in production"
Debit 29 " Serving production and farm "
Debit 44 "Sale expenses", etc.
Credit 70 "Calculations with wage personnel", i.e.
In this case, the income of the company's employees are formed due to its cost. Hence the income on this account accumulates on credit account 70 "Calculations with wage personnel."
If we are talking about a premium that is paid at the expense of own sources and is not included directly in the cost, then in this case an entry is drawn up:
Debit 91.2 "Other expenses"
2. Obligations related to the payment of holidays and pay for service are reserved according to the perpetual activity (see paragraph 6 of PBU 1/98). This suggests that during the reporting period there are contributions to the reserve for payments to employees and to the reserve of remuneration of years. This means that a monthly reserves are charged at the enterprise, for and leave and surveillance for service for years are made alone once a year, and, therefore, these expenses of the enterprise must be evenly distributed throughout the reporting period.
The accrual in the reserve is made by the debit of the same cost accounts, as well as the previous case. At the same time, 96 "reserves of upcoming expenses" credits on calculating the amount of reserves. This allows you to evenly distribute all these costs for the reporting periods of the entire reporting year. And when an employee of the enterprise goes on vacation or he is paid to the allowance for long service, the accountant is a record:
Debit 96 "reserves of upcoming expenses"
Credit 70 "Calculations with Human Resources"
If the reserve is not enough that may happen during the holiday season, the accountant usually makes the cost accounts, at the expense of which the reserve was formed. However, this is incorrect, because the main purpose of this accounting procedure is reduced to evenly distribute these costs in the reporting periods. Therefore, it will be more correct for the missing difference to debit the account 97 "Expenses of future periods" and in the following reporting periods to cover the reserve created.
3. OBLIGATIONS social payments The organization pays at the expense of third parties, as a rule, the organs themselves social security. This allows you to lend an account 70 "Calculations with wage personnel" and debit account 69 "Social insurance and provisional settlements".
4. Obligations arising from the right to participate in the capital's capital are recorded by the record:
Debit 84 "Retained earnings (uncovered loss)"
Credit 70 "Calculations with Human Resources"
These obligations are reduced by tax, insurance (compensation of harm, alimony) and other holdings from wageswhich is paid or money, or goods. At the same time, in all cases, the account 70 "Calculations with staff on wage" Debuts:
- if the obligations are extinguished by money, then credits or account 50 "Cashier" or account 51 "Settlement accounts", when the salary is paid or through a bank or through credit cards.
- if the obligations are extinguished by goods, records are made:
Credit 90.1 "Revenue" and
Debit 90.2 "Cost of sales"
Credit 41 "Goods" or 43 " Finished products"
- if the obligations are not repaid, since the employee for subjective reasons did not receive wages, then all the wages unpaid for three days and the money due to the employee must be deposited, for which the record is being made:
Credit 76.4 "Calculations for deposited amounts"
Deposited amounts must be paid on the first request of the employee.
For keeping analytical accounting By account 70 "Calculations with wage personnel" for each employee, accounting is required to open a personal account. It is interesting to note that a commonly used term face account arose as a result of a typemaker's error, which was supposed to dial a personal account, but accidentally scored "facial".
And this new word firmly entered into the language of people of our profession. According to personal accounts and pays for wages, and retention from it is reflected.
Synthetic accounting of payments to pay.
Synthetic accounting of calculations with personnel on wages, as well as on the payment of income on shares and other securities is conducted on account 70 "Calculations with personnel for wage" (P).
Features of the operating statement 70
The credit account 70 reflects any accrual in favor of the employee (accrued wages (basic and additional), revenues on securities, dividends).
The debit of account 70 reflects:
a) retention from the accrued wage;
b) actually paid wages;
c) accrued, but not paid for wages.
The credit balance of the account shows the obligations (debt) of the enterprise to employees on wages. Analytical accounting on account 70 is conducted for each employee of the enterprise.
Accrued wages is for the enterprise one of the costs (cost costs, cost), therefore, simultaneously with the salary credit (on credit account 70), its amount is recorded by the debit of accounts that take into account the formation of costs. When choosing a corresponding account, proceed from what unit employs an employee and what work does it perform. For example:
D 20 (23, 29) - accrued wages to employees of the main (auxiliary,
To 70 servicing) production
D 26 - Accrued remuneration of managerial personnel
D 44 - accrued salary to employees engaged in the production process
Wages of workers non-production units Enterprises (houses of culture, kindergarten, sanatorium, etc.), that is, non-industrial staff, applies to other expenses of the enterprise or is paid through retained earnings:
D 91 (84) - Accrued wages to employees of non-production units
As part emergency expenses The salary of employees, eliminating the consequences emergency situations (fire, floods, etc.):
D 91 - accrued wages to employees eliminating the consequences
To 70 emergency situations
Holding from wages are:
- Mandatory (for example, administrative fines, alimony);
- on the initiative of the enterprise (for example, NDFL);
- According to the employee's statement (for example, a refund borrowed money and interest on loan).
Caused sums are carried out at the debit of account 70.
For example,
D 70 - tax on personal income (NDFL) with accrued wages
D 70 - held from employee wages Amount of material damage
D 70 - keeped from wages means the amount of alimony
D 70 - held from wages The amount of loan and interest on loan
According to the Labor Code of the Russian Federation, the total amount of all holds with each payload payment cannot exceed 20 percent of wages due to issuance (that is, for deducting NDFL). In some cases, the retention reaches 50 percent (if the deduction is made on several executive documents) and 70 percent (if the damage caused by the crime).
Red Balance account 70
Sch. 70 "Calculations with wage personnel" applies legal entities To display information on produced calculations with employees of the organization in terms of their work.
Account 70 In accounting is intended to summarize information on produced calculations with personnel in terms of their labor payment. Here are displayed:
- Amount accrued and issued wages, holidays, premiums, one-time payments
- Accrued social benefits (for example, by temporary disability)
- Dividends paid by founders who are employees from their participation in the capital's capital.
- Tax retention and other amounts (for example, alimony according to executive List).
70 Accounting account is passive. The debit displays the amounts actually issued or listed on the cards on the loan - accrual.
It should be borne! According to the current legislation of the organization, it is necessary to pay employees at least than every half months.
If the employee has not received wages within 3 designated days (for example, for reasons for non-appearance, disease, vacation) Amount accrued to extradition, deposit, money is transferred to servicing bank Organizations. Deposit is displayed on the debit of sch.70 (in correspondence with sch.76).
Analytical monitoring
Labor Code The procedure for calculating the personnel on the payment of their labor is clearly settled, so for a deep analysis of the interchangeal settlements of Motion in the account, it is displayed separately for each employee.
It should be borne! The SSR SCH.70 according to employees of the organization should coincide with the calculated sheets, the amount of the listed NDFL is checked on the certificate of calculations with the IFTS.
Regulatory regulation
Using the account 7. Information about mutual settlements with employees of the organization in terms of wages, selling, hospital and other payments is carried out in accordance with the current account plan approved by the order of the Ministry of Finance from 31.10.2000 No. 94, TK RF and other legislative documents.
70 Account - Common Wiring In Accounting
- Payroll
Dt20 kt70 - main production staff
DT23 kt70 - auxiliary production
DT26 kt70 - an employee of the administrative department
- Accrual of social benefits (for example, hospital)
- Accrued dividends Founders of employees of the company
- Accrual of vacation pays due to the created reserve on vacation
- Salary and other payments
Dt70 KT50 - from the cash register by payment and settlement post
Dt70 kt51,52,55 - amounts are listed through settlement accounts
Attention! According to the legislation, payments on maps can occur as on the general registra salary project in a certain bank and on the cards of any other bank on the statement of the employee.
- Hold
DT70 KT68 - Painted NDFL listed in the IFNS organization tax Agent
DT70 KT76 - Holding Alims
- Deposit funds
Natalia Vasilyeva, 2017-03-28
Questions and answers on the topic
On the material is not yet asked any question, you have the opportunity to do it first.
Reference materials on the topic
How is the current account of the account 70?
Account 63 B. accounting balance not reflected.
Accounting Shatter with suppliers and contractors
TO suppliers and contractors include organizations supplying raw materials, materials and other TMTS, as well as provide various services (electricity, water, gas, communication services, etc.) and performing various works (Current or overhaul OS). To account for calculations with suppliers and contractors is used active passive account 60 "Calculations with suppliers and contractors"The score has an explosion balance.
CH DT indicates the debt of suppliers and contractors before organizing the previously received advances.
CH CT reflects the debt of the organization to suppliers and contractors for not paid accounts.
DT turnover Account 60 reflects debt repayment to suppliers for previously delivered goods, works, services or listed in the current month advances.
Turnover by kt. Account 60 reflects the occurrence of new debt to suppliers and contractors for the goods received, performed works, the services rendered or will be the previously listed advance payment with suppliers
cases with payroll personnel and other operations
According to kt. account 70 reflects accruals on wages, benefits at the expense of funds social insurance, dividends and other similar amounts.
In DT The account 70 reflects retention from the accrued wage and income, paid amounts of wages, premiums, benefits and other retention.
Saldo Kt. On the score 70 shows the arrears of the organization before employees on the accrued, but not issued wages.
Accrual ZP
Carry out from zp
Accounting for P-GP
Accounting for the production of GP.
Organizations Accounting for production costs are carried out by one of the possible schemes to be fixed in accounting policies And not prohibited by industry recommendations and tax legislation. Traditional accounting option provides for counting complete cost Products (works, services) with a division of expenses on direct and indirect. The actual costs are taken into account on an active account 20 "Basic Production", reflecting on its DT in correspondence with accounts 02, 10, 70, 69, 60, etc. In addition, accounts can be used to pre-be involved 21, 23, 25, 26, 28. At the same time, the costs of auxiliary productions are first collected on account 23 "Auxiliary Production", indirect expenses - on the debit of accounts 25 "general production costs" and 26 "general expenses", the loss of marriage - accounts 28 "marriage in production", from where they are transferred to the account 20 "Basic Production". The account of the account 20 is written off the actual production cost finished products, work performed, services rendered to correspondence with accounts 43 "Finished products" (when delivering products to the warehouse), 45 "goods shipped" (in the case of shipment of products to the buyer directly from production, revenue from which until a certain point can not be It is recognized in accounting), 90 "sales" (in the sale of products, work directly from production).
All employees of the organization receive salary for their work. The cost of paying for labor "fall" to the cost of production (goods or services). To reflect Operations on calculating the staff of the Organization, an account 70 is intended. In addition to wages, there are benefits, premiums, material assistance, issuing workwear, etc.
70 accounts reflect:
- Payroll and premiums
- Department of benefits and vacation
- Dividend accrual
- Accrual of material assistance
- Other accruals
- Payroll, benefits, premiums, vacation
- Wage hold
70 accounts are analytical accounting for each employee.It is also possible to record by types of accruals (wages, benefits, vacation pay, etc.)
Accrual 70 accounts
All accruals are carried out on credit 70 accounts In correspondence on the debit with accounts to attribute costs for the cost of manufactured products, services or goods.
| Operation | Score |
| Accrual of the salary to employees in the main production | 20 |
| Accrual of salary to employees for auxiliary production | 23, 25 |
| Accrual of the salary of administrative personnel officers | 26 |
| Accrual of the salary of servicing employees | 29 |
| Accrual of salary to employees involved in the sale of goods or products | 44 |
| Accrual of salary to employees, participating construction or reconstruction of the fixed assessment | 08 |
| Accrual of employee payments due to retained earnings | 84 |
| Accrual of employee payments at the expense of other expenses | 91.2 |
Salary accruals produce for the last number of each month.
Manuals for temporary disability of the employee himself or his care for his loved ones, child care leave up to 1.5 years, decal paymentsMaterial assistance at the expense of FSS funds are charged by wiring:
D 69.1 K70 - Accrued
If the organization provides for creating a reserve for certain types of costs, then the accrual of wages from these amounts reflect the wiring:
D 96 to 70 - salary accrual at the expense of reserve
Rarely, but it happens when the salary is paid at the expense of the reserve of future expenses:
D 97 to 70 - salary calculated at the expense of the reserve of future expenses
Accrual of vacation or compensation for unused vacation Reflect exactly by the same wiring.
Payments for 70 accounts. Wiring
Revenue payments to employees of the organization reflect the debit of 70 accounts. Depending on their form (cash, non-cash, natural) make wiring:
D 70 to 50 - salary payment from the cash register
D 70 K 51 - Listing salary on card employee
D 70 K 90 - Products were issued to wage
If the salary at the office of the organization is not received on time, it must be deposited. To do this make wiring:
D 70 k 76.4 - salary deposited
D 76.4 to 50 - issued earlier deposited salary at the request of the employee
According to the legislation, the payment of wages is carried out at least twice a month. Temporary disability benefits are paid on the day issuing wages established by internal regulatory acts In the organization, holidays - within three days before the employee leaves for rest, the calculation when dismissal - on the last day of the work of labor duties by the employee.
Holding 70 accounts. Wiring
Detention from wages divide into three categories:
- Mandatory
- At the initiative of the employer
- According to the employee
Mandatory retention is income taxwhich needs to be listed from employee revenue. Organization B. this case is a tax agent. On the day of issuing a salary of 13% (30% - for non-residents) are held from the amounts to pay (except for certain types of benefits) and are listed in the budget.
D 70 K 68 NDFL - income tax
The employer has the right to recover from the employee (notifying it):
- Not returned amounts of accountable money (or if the employee did not submit an advance report) - d 70 k 71
- Material damage caused by the employee - D 70 K 73.2
- Amount of previously issued loans - d 70 k 73.1
The employee himself can ask in writing to keep funds from his salary to repay its obligations to the employer or to transfer funds to other organizations or individuals - D 70 K 76.
Account 70 in accounting. Example on settlements with employees
Accrued salary of manufacturing employees in the amount of 789,000 rubles, employees of the AUP in the amount of 247500 rubles, sales department - 558,000 rubles. In March Ivanov I.S. Accrued PSA allowance hospital sheet In the amount of 7948 rubles, and Selezneva I.N. - Guide to care for a child up to 1.5 years in the amount of 9720 rubles. In addition, Peregova employee G.V. It is necessary to keep alimony - 12890 rubles.
D 20 to 70 789000 rub. - accrued salary of production employees
D 26 to 70 247500 rub. - Accrued Salary of AUP
D 44 to 70 558000 rub. - Accrued Salary Sales Department
D 70 K 68 NDFL 207285 rub. - Having supported common Ndfl With accruals (we assume that all employees are residents, deductions are not provided)
D 70 k 51 1387215 rub. - lists salary for cards to employees
D 69.1 to 70 7948 rubles. - Hospital Ivanov I.S.
D 70 K 68 NDFL 1033.24 rub. - Painted NDFL with benefits
D 70 k 50 6914,76 rub. - paid through the cashier Ivanov I.S.
D 69.1 to 70 9720 rubles. - Accrued benefit from Seleznevaya I.N
D 70 K 50 9720 rub. - the benefit of Selezneva I.N.
D 70 k 76 12890 rub. - Adjusted the amount on the executive list from Salary Peregova G.V.
Sch. 70 "Calculations with payment personnel" is applied by legal entities to display information on the calculations made with employees of the organization in terms of their labor activity.
Account 70 In accounting is intended to summarize information on produced calculations with personnel in terms of their labor payment. Here are displayed:
- Amount accrued and issued wages, holidays, premiums, one-time payments
- Accrued social benefits (for example, by temporary disability)
- Dividends paid by founders who are employees from their participation in the capital's capital.
- Tax retention and other amounts (for example, alimony according to the executive list).
70 Accounting account is passive. The debit displays the amounts actually issued or listed on the cards on the loan - accrual.
It should be borne! According to the current legislation of the organization, it is necessary to pay employees at least than every half months.
If the employee has not received wages for 3-appointed days (for example, for the reasons for non-appearance, illness, vacation), the amount accrued to extradition deposit, money is transferred to the organization's service bank. Deposit is displayed on the debit of sch.70 (in correspondence with sch.76).
Analytical monitoring
The Labor Code is clearly settled by the procedure for calculating the personnel on the payment of their labor, therefore, for a deep analysis of mutual settlements of Motion in the account, it is displayed separately for each employee.
It should be borne! The SSR SCH.70 according to employees of the organization should coincide with the calculated sheets, the amount of the listed NDFL is checked on the certificate of calculations with the IFTS.
Regulatory regulation
Using the account 7. Information about mutual settlements with employees of the organization in terms of wages, selling, hospital and other payments is carried out in accordance with the current account plan approved by the order of the Ministry of Finance from 31.10.2000 No. 94, TK RF and other legislative documents.
70 Account - Common Wiring In Accounting
- Payroll
Dt20 kt70 - main production staff
DT23 kt70 - auxiliary production
DT26 kt70 - an employee of the administrative department
- Accrual of social benefits (for example, hospital)
- Accrued dividends Founders of employees of the company
- Accrual of vacation pays due to the created reserve on vacation
- Salary and other payments
Dt70 KT50 - from the cash register by payment and settlement post
Dt70 kt51,52,55 - amounts are listed through settlement accounts
Attention! According to the legislation, payments on maps can occur both on the general register of the salary project in a specific bank and on the cards of any other bank on the statement of the employee.
- Hold
DT70 KT68 - Painted NDFL listed in the IFTS organization-tax agent
DT70 KT76 - Holding Alims
- Deposit funds
Turnover balance sheet in account 70. - this is an accounting register that generalizes information on settlements with employees to pay for labor. What information carries in itself this statement, a possible type of balance to the beginning / end of the period, the procedure for reflecting information in accounting reporting- Here are the objects of describing the current article.
General description of the operating station in account 70
In this register, information about the remains at the beginning and end of the period, turnover for reporting period Include 70 "Calculations with staff on wages." Data in the statement should be disclosed for each employee. The procedure for reflecting operations on account 70 is governed by section VI of the Order of the Ministry of Finance of the Russian Federation "On approval of an accounting account plan ..." from 31.10.2000 No. 94n:
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Operations reflected in the debit of sch. 70: |
Operations reflected on the loan account. 70: |
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* Operation "Wage Deposit" is less and less common in our time. Its meaning is to close payment statementcompiled for a group of employees when paying salary in cash. Since now most organizations for wage payments use non-cash forms Calculation, the formation of a single payment statement loses relevance.
Self can be any: active, passive and active passive. Basically the balance of sch. 70 is passive, it is due to the fact that the salary is charged by the last day of the reporting (spent) month, and is issued to the employee in the following month. Active or active-passive residue can be excess payment Wages An employee exceeding its accrual, for example, when an erroneous transfer to a salary account.
An example of filling in sample sample. 70 You can see on our website.
Practical use of the operating statement on account 70
In the balance sheet, the loan residue from the sample statement. 70 at the reporting date is reflected in the section " Short-term liabilities"On the line" Accounts payable"(P. 20 PBU 4/99).
In the presence of an active-passive balance in sch. 70 Data from the register is reflected both in the asset and in the liability of the balance sheet. The decrease in the asset and liability among themselves is prohibited (p. 34 PBU 4/99). At the same time, the active balance on the sch. 70 is reflected in section II " Current assets"On the line" Receivables»Balance.
It must be remembered that if the report indicators have a significant level, then the data on them must be reflected apart.
In this case, in the accounting balance, it is necessary to highlight a separate line:
- in the balance sheet in the section "Short-term liabilities" line "Debt to staff of the organization"
- in the assets of the balance in the "Redevelopment assets" section of the "Advances issued by employees" by the string.
IN practical application The operating statement in the account 70 exists some difficulties. So, detailed information may be useful for interested users on the nature of the calculation operations with employees, such as:
- type of accrual;
- source of financing (cost, net profit, reserve, etc.);
- method of repayment of debt in front of an employee (cash payment, hold on the executive list, hold Ndfl, the use of non-monetary forms of calculations, etc.).
ASS 70 does not give users such information. It meets only on such questions as: "How many and issued an employee? What is the balance of mutual settlements with him? ". For more information on account 70, it is advisable to apply other registers: settlement payroll, set of accrued wages, account turnover, etc.
In more detail about the settlement and payment statement, "Unified Form No. T-49 - Blank and Sample" is described in the material.
RESULTS
The WAS on account 70 is one of the possible registers for grouping data on settlements with employees. This report data is used to form accounting reporting. Roll-and-salty checklist. 70 provides information on accrued and issued wages and balance to reporting dates for each employee of the organization. In order to obtain more detailed information on calculations with personnel, it is necessary to apply other forms of accounting registers.
