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Payroll sheet sample. Payroll functionality

Whether working in a state enterprise or in a private firm, each employee receives a salary. The amount of this payment is reflected in the payroll, which is the main document for the accountant to record the funds spent on wages.

Document types

Payroll is one of the types of accounting documentation that reflects the accrual of wages for workers and employees. It may consist of one general part, which includes the accruals of all employees of the organization, or it may consist of several parts for industries or divisions in this organization.

For the correct charges, the accountant uses all the information for each employee. The information reflects all calculations of the time worked by employees.

For accurate calculation of accruals, there is:

  • payroll sheet No. T-49,
  • payroll No. T-51,
  • payroll No. T-53.

Each form is approved by the State legislation and the statistics committee of the given state.

Settlement and payroll No. T-49

This statement is a form for the primary accounting of documentation on labor and its payment. It is used to calculate and pay salaries to employees. It contains 23 columns in which all payroll calculations and the total amount are detailed.

If form No. T-49 is filled out, then other settlement documents are not needed.

In simple terms, you can use it to track all accruals, deductions, and you can get the final amount.

Settlement sheet No. T-51

Statement No. T-51 is kept by an accountant in a single copy. It displays all payroll data.

On the basis of this document, regular payments are made and, most importantly, employees who receive a salary on a bank debit card are calculated exclusively in the T-51 form, they do not need settlement and payment and payment forms.

To put it simply, this statement is more often used for cashless payments, where there is no transfer of a sum of money into the hands, as, for example, described above, the transfer of wages to a bank card.

Payroll No. T-53

This form is compiled on the basis of statement No. T-51. It is used when issuing wages against signature to employees of the enterprise.

Simply put, you will see this document at the cash desk or in the accountant's office where you receive your salary, it contains a list of the company's employees, namely the full name and the exact amount that he should receive.

Statement for the issuance of salaries in the document flow

When calculating salaries, the accountant uses many sources for the hours worked for each employee:

  • employee account,
  • timesheet of attendance and exits,
  • information about hours worked
  • sick leave,
  • other registration data,
  • vacation information,
  • on the implementation of the plan, if there is one at this enterprise,
  • data on advances and other information on the salary of the previous month.

Each employee, upon receipt of a payment, signs for its receipt in the statement.

If an employee cannot receive a salary on time, a mark is placed in the document about and he will be able to receive the amount within five days.

After the payment of the salary, the statement is closed.

Information about non-disbursed (deposited) amounts is summarized in a separate column for depositing. The cashier signs and affixes the date and number of the cash register. It also enters the amount paid on the deposited lists, after the money was issued on them.

Compilation cases

Depending on the number of employees, wages can be issued according to a statement or cash order:

  • by cash order - if the number of employees in the enterprise does not exceed two or three people.
  • according to the statement - if there are more than three employees.

A cash order is required to withdraw the company's money from a bank account. It specifies the purposes for which the money will be spent.

If an advance payment is paid at the enterprise, then in the cash warrant in the “Goals” section, “Advance payment” is indicated, and at the end of the month, when registering, “Final settlement” or “Salary” is indicated.

If the advance payment is not paid, wages are paid out in the first and second half of the month according to the final calculation. As a rule, a cash warrant is issued for all employees twice a month.

Payment of earnings is made to employees with a payroll, where they confirm with their signature that they received it. However, there are cases when a cash warrant is drawn up for one person. If he performed one-time work or additional, in addition to his main functions, a separate cash warrant is issued for him.

Storage and accounting

Payrolls, like other cash documents, are stored in the accounting department for five years, if during this period they undergo a reporting check.

If there is no such check, and there is no other accounting for the funds of employees, then the statements are stored for up to 75 years.

Wage accounting is carried out according to the payroll sheet, namely, form No. B-8. This form displays the payroll for employees, both on staff and under contract.

It specifies:

  • premiums;
  • retention;
  • allowances;
  • surcharges;
  • other payments provided for by the Labor Code of the Russian Federation.

If an employee has not received a salary after three working days from the date of payment, then his current amount is entered in the statement in the deposit column and the specified amount is transferred to the statement of the next month. Today it is not necessary to keep records manually, there are various software (computer programs) that will help automate this process.

See also a video on compiling a payroll in 1C

Registration

The statement is a document used in calculating the remuneration of employees, all accruals and deductions from wages. This document can be compiled by an accountant, chief accountant, accountant. He can also design a tabular part and a title page.

It can be signed only by the person who was involved in the compilation.

The head before the issuance of salaries must sign the statement.

filling

On the first (title) page it is written:

  • the name of the company or institution,
  • company code,
  • statement date,
  • her number,

The tabular section includes:

  • serial number,
  • Name, position and personnel number of the employee,
  • the number of hours they worked
  • payment amount,
  • the amount withheld from the employee (debt, tax, leave on application).

The number of columns in the statements may vary depending on their type.

The payroll does not have a column for painting employees, because reflects only information on the accrual of funds. All information about the employee, accrual and signature on the amount paid is entered in the payroll.

Form No. T-49

This is a form of primary data processing. It contains all information about payroll.

Compiled once at the time of payroll.

The form contains the data specified in the form No. T-53:

  • payroll time,
  • employee salary,
  • additional charges,
  • social benefits,
  • amount owed (if any)
  • mark of receipt (full name of the employee and signature).

Form No. T-51

This document contains detailed information on the deductions and deductions of amounts from the employee's salary (income tax, vacations at his own expense, etc.).

Contains a table that includes 18 columns of detailed information about deductions:

  • serial number,
  • employee's payroll number,
  • name of the employee,
  • employee's position,
  • rate or salary
  • hours worked,
  • hours worked on holidays or weekends,
  • accrual of time payment,
  • other fees, if any.
  • information about social and material additions,
  • the total amount of charges,
  • the amount of tax withheld,
  • other deductions (trade union dues, alimony, advances at the request of the employee).
  • the total amount of deductions,
  • debts of the organization to the employee, if any,
  • employee's debts to the institution,
  • total amount to be paid.

If an employee receives wages on a bank card, the accountant draws up only form T-No. 51 for him and an instruction for the full payment of money.

This package of documents is submitted to the bank, where bank employees make deductions for an individual employee of the institution.

Form No. T-53

This form is filled out when issuing wages. It enters the total amount of all funds that will be issued to employees of the enterprise as wages. If there are few employees in the enterprise (up to 5 people), it is allowed to use cash registers, but if there are more employees, a payroll is required. It is compiled on the basis of the T-51 form.

It should include the following information:

  • company name (on the title page),
  • OKPO code,
  • offsetting account - debit 70,
  • the full amount to be paid,
  • Full name and signature of the accountant and manager.
  • serial number of the statement,
  • Name of the employee (in full, without initials),
  • employee's position,
  • total amount due,
  • recipient's identification number,
  • recipient's signature
  • deposit column (if the amount is not issued),
  • there may be several more columns for deposit marks.

The amount handed out to the recipient is recorded first in words, then in numbers. The entry is made from the beginning of the line and begins with an uppercase letter.

Money is issued only after the signature of the head of the enterprise. The chief accountant or his deputy puts his signature in the statement after the funds have been issued, while checking the correctness of its completion. They make it in a single copy and do not duplicate.

The payroll has a permanent form to fill out and is issued on the day the salary is issued. It is a cash document, which indicates the amounts of money issued to the hands of employees. The amount of money must be issued within three days.

Responsible persons

The persons responsible for the calculation of salaries and data on deductions from it are the chief accountant and the head of the enterprise.

Without the signature of the chief accountant on settlement documents, they cannot be accepted for execution.

The cashier of the institution operates with the receipt, accounting, issuance and storage of funds. If the enterprise is small, and the number of employees is not large, then the accountant performs the duties of a cashier.

In the absence of the chief accountant due to illness or vacation, his duties are transferred to the deputy. If there is none, to another employee, who is appointed by order of the head of the institution.

The enterprise does not have the right to delay the payment of wages to employees, since in this case the law provides for material, administrative and criminal liability.

Payment of wages according to the statement

The payment of wages according to the statements takes place at the allotted time and place. It can be a cash register or an accountant's office.

An employee, receiving a salary, must recalculate it and leave a signature on its receipt in the required place.

The payroll is drawn up by the cashier or accountant before the end of its validity period. If the employee could not receive the money on time, the word “deposited” is written opposite his last name. All outstanding amounts are added to one total amount and are written on the last sheet of the statement, under which the cashier signs.

After all manipulations and calculation of all amounts (issued and deposited), the cashier or accountant signs an expense order for the amount issued.

The expense number is recorded and indicated in the statement. Then it is transferred to the chief accountant, who checks the correctness of its preparation and signs the document.

Payrolls are registered in a special journal (form T-53a). The register for registration must be updated every year, i.e. at the beginning of the new year, a new register is started, and the old one goes into the archive.

The statement for the issuance of wages (T-51 and T-49) is issued 2 times a month: when paying an advance and final payment. Here you can download the form of the statement, learn about the procedure for filling it out and see an example of filling it out.

The salary must be paid twice a month on the day established by the Labor Regulations, the collective or labor agreement. This means that the employer himself can determine in which of the documents to prescribe the place and term of its payment. Money can be paid to employees through the cash desk of the organization or transferred to bank cards.

Payroll (blank)

The statement for the issuance of wages was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. The statement can be drawn up according to this unified form. If you decide to use this form, then you can download it from the link:

The Decree provides that there are 3 types of such statements:

  • settlement and payment (form T-49);
  • settlement (form T-51);
  • payment (form T-53).

If you chose a payroll statement (form T-49) to process the issuance of money, then other statements (form T-51 and T-53) do not constitute. Form T-49 contains all the elements of the other two statements mentioned.

Form T-49 is filled out if you issue money from the cash desk in cash. If you refused to use it, then when accruing money, draw up a T-51 statement, and when it is issued in cash, form T-53. When transferring money to employees' payment cards, you only need a form (T-51 form).

  • payroll sheet: free download form (form T-49)
  • payroll for the issuance of salaries: form free download (form T-53)

In addition, you can download the payroll form for free from the "Accounting Forms" section by clicking on this link.

Payroll sheet: example

An example will illustrate the procedure for filling out the payroll.

Example
Manager Kondratiev received a salary of 15,000 rubles. Personal income tax withheld 1950 rubles. Employees of the organization receive money on a bank card.

On August 20, an advance payment was issued to the manager - 6,000 rubles. The remaining part for the current month Alfa LLC transfers to the accounts of employees on the 5th day of the next month.

The amount payable for the second month is 7050 rubles. (15,000 rubles - 1950 rubles - 6000 rubles).

On the title page they write:

  • The name of the company;
  • OKPO code;
  • number and date of the payroll;
  • reporting period (the month for which the document was drawn up).

In columns 1-7 of the table, the accountant indicated information about him (personnel number, full name, position), salary of the manager and the amount of time worked (in days).

In column 8 of the table, he indicated the amount accrued for the reporting month - 15,000 rubles.

Columns 9-11 will not be completed because he did not have other payments (for example, temporary disability benefits, vacation pay or business trip).

In column 12 “Total”, the accountant reflected the amount of 15,000 rubles.

In column 13, he indicated the amount of personal income tax withheld - 1950 rubles, and in column 14 - the amount of the advance paid for the first part of the month - 6000 rubles.

In columns 16 "Debt to the organization" and 17 "Debt to the employee" will be the total debt of the organization to the employee (or, conversely, the employee to the company) at the end of the reporting period (month). Column 16 is filled in here, since in August the company must pay Kondratiev 7050 rubles. In column 18 "To be paid" 7050 rubles will be entered.

If earlier the company underpaid the amount due to the employee, the accountant will reflect it in the payroll for August in column 16 “debt to the organization”. Then in this column you will need to indicate the total amount that the employee is entitled to (unpaid money for August plus the amount of the previous debt). Accordingly, column 18 “Payable” will show the total amount payable.

If at the end of the month there is an employee's debt to the company, it is recorded in column 17, and column 18 "Payable" shows the difference between the values ​​of columns 16 and 17.

The statement for the issuance of wages (form T-51) will look like this:

  • first page
  • second page

Issuance of money in cash

Cash money from the cash desk must be issued by the cashier (clause 4 of the Bank of Russia Directive dated March 11, 2014 No. 3210-U). In organizations that do not have a cashier on staff, or in subdivisions of an organization located at a territorial distance from the head office (workshops, warehouses), the manager can appoint any employee to act as a cashier for paying money.

For this you need:

  • issue an order to appoint an employee responsible for the issuance of salaries;
  • familiarize the appointed employee with his rights and obligations related to the issuance of wages, against signature.

Money through the cash desk is issued according to the settlement and payment (payment) statement or according to the cash order (clause 6.1 of the Bank of Russia Directive dated March 11, 2014 No. 3210-U) during the working hours of the organization and its employees. It is paid at the place of work through the cash desk or transferred to the bank account indicated by the employee (part 3 of article 136 of the Labor Code of the Russian Federation). If wages are paid at the place of work, it is assumed that employees must be present at work in order to receive them. If the date of payment of the salary falls on a weekend, then the payment must be made on the working day preceding it, that is, during working hours (part 8 of article 136 of the Labor Code of the Russian Federation).

In addition, it must be taken into account that the salary is issued by an employee of the organization (most often a cashier), for whom the issuance of a salary is his labor duty, which he, as a general rule, performs during his working hours. Therefore, if the organization has a single working time for all employees, then the issuance of salaries outside the working day would imply overtime work for the cashier on the days of advance payments and salaries. This situation does not fall under any of the cases in which the employer could involve the employee in overtime work (Article 99 of the Labor Code of the Russian Federation).

Based on the above, we can conclude that salaries should still be paid during the working hours of the organization and its employees. In this case, the specific place and terms of payment must be fixed in a collective or labor agreement (part 4 of article 136 of the Labor Code of the Russian Federation).

Transfer to a bank card

Specify the conditions for paying money in a non-cash form in a collective or employment agreement (part 3 of article 136 of the Labor Code of the Russian Federation). If earlier in the contract it was established that the salary is paid from the cash desk, make changes to it. This can be done by approving the amended version of the contract or by drawing up an additional agreement to it.

In addition, the employee must write an application for the transfer of his salary to the card. The application shall indicate the employee's bank account number. Subsequently, the employee can replace the bank through which his salary must be transferred. When transferring salaries to employees' bank accounts, the organization retains the obligation to pay advances (part 6 of article 136 of the Labor Code of the Russian Federation). Therefore, transfer your salary at least every half a month.

Money is paid to employees in accordance with an employment or collective agreement, which, among other things, must indicate the method of its transfer to the employee (Article 136 of the Labor Code of the Russian Federation). The norms of Article 136 of the Labor Code of the Russian Federation are aimed at ensuring the coordination of the interests of the parties to the employment contract when determining the rules for paying wages (clause 2 of the ruling of the Constitutional Court of the Russian Federation dated April 21, 2005 No. 143-O). If the condition on cashless payments is not specified in the documents, then the employer is not entitled to demand a transition to payment by bank cards.

At the same time, the transition to cashless payments can be carried out in a general manner by agreement of the parties. To do this, it is necessary to obtain written consent from each employee by concluding with him an additional agreement to the employment contract on changing the procedure for paying funds. If the terms of payment are specified in the collective agreement, then the document must also be amended accordingly. For employees who refuse to receive money on bank cards, the employer is obliged to ensure payment through the cashier.

A payroll is a way of processing cash payments at the cash desk of an enterprise when settling accounts with employees.At the same time, the accrual itself is carried out by compiling a payroll, which, in turn, is closely related to the form of the payroll.For example, for payroll, payroll statements in form 49, according to the time sheet of form T12, etc. can be used. What exactly should be used is determined based on the characteristics of the enterprise itself.

If the calculation of wages is made, then its payment is made out by means of a payroll in the form of T-53. Recall that you can not use the above two forms if the calculation and payment of salary to personnel is carried out in a universal one. Each completed T-53 payroll is entered in the payroll register in chronological order.

Filling out the T-53 form

The name of the organization or individual. If the salary is calculated for a specific structural unit, then we indicate its name, if for the whole enterprise, a dash is put.

OKPO code. It can be viewed in the notification from Rosstat.

Corresponding account. Score 70 is set - “Settlements with personnel for wages”.

The line "To the cashier for payment on time." The period for which money is cashed from the organization's current account is indicated. According to the rules, it is impossible to store cash at the cash desk in excess of the established limit, with the exception of funds intended for the issuance of wages - they can be stored for 3 days. So in this line it is better to specify a 3-day period.

Reflected below total salary in words and figures. The head of the organization and the chief accountant put their signatures next to it.

In the table, everything is quite simple: Surname, initials, personnel number of employees and the amount of money they should receive. When receiving a salary, each employee must sign.

Money not received by the employee for any reason must be handed over to the bank, and in column 5, make the entry “Deposited”.

Under the table indicate the total amount paid in words and figures, as well as the deposited amount (if not all employees received the RFP).

Also at the bottom of the form are:

Details of an account cash warrant, on the basis of which money was taken from the cash desk

Responsible person who made the payment (full name, position and signature)

Full name, signature of the accountant, as well as the date of signing the document

Payroll: sample filling


The process of paying salaries to employees is one of the most key in the process of functioning of any organization. It is around him that the greatest number of disputes and misunderstandings arise between employees and the employer. It is here that a huge number of violations of both labor and tax laws arise.

Therefore it is obvious that payment of wages should be very strictly regulated, as well as extremely transparently reflected in accounting documents. For this purpose, the State Statistics Committee of the Russian Federation approved forms of statements, the completion of which simplifies and unifies the calculation and payment of funds to employees.

Types and main differences between forms

Sheets for the issuance of salaries are divided into settlement, payment and settlement and payment.

For each of them set special shape:

  1. T-49 - settlement and payment;
  2. T-51 - calculated;
  3. T-53 - payment.

The division is based on the inherent functions. Since the statement as a document is intended to reflect payments made in favor of employees, it must reflect the methods of calculation and specific amounts of wages.

Purpose and main functions

Labor legislation obliges the employer to calculate and pay in such a way that the employee understands how the amount that he eventually received in his hands was obtained.

For a visual demonstration of the method of calculating all accrued and withheld amounts, a payroll is used.

She should reflect salary, bonuses and other additional payments, tax withheld, other types of salary deductions.

In addition to the method of calculation, it is also necessary to clearly record the fact direct payment funds and receive confirmation of it in the form of an employee's signature. This function is performed by the payroll. It provides an opportunity to reflect the fact of receiving a salary for each specific employee.

Accordingly, the payroll brings together both of these functions are both the method of accrual and the reflection of the fact of receipt.

Additionally, it should be noted that the payroll in its pure form is currently used very rarely. Firstly, since with the development of banking services, the payment of wages through the cash desk of the enterprise faded into the background and gave way to the transfer to employees' plastic cards. And secondly, the need to obtain the employee's signature at the time of issuing funds forces the accountant to demonstrate to employees not only the amount of their salary, but also the salaries of all other employees indicated in the statement. This violates the confidentiality of information about salaries among employees and causes a lot of conflict situations.

You can learn about the nuances of calculating the wages of employees, as well as documenting it, from the following video:

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The procedure for issuing a document

The procedure for filling out the statement can be conditionally divided in three stages.

First step there will be a general design of the document, mainly its title part. Here you need to indicate the name of the enterprise, the number of the statement according to the journal, the date of compilation, the total amount payable, and the period for which the payroll was calculated.

Separate lines are left for the signature of the head of the enterprise and the chief accountant.

Second phase - filling in the table. The table is reserved for a breakdown of the total amount into individual payments to each employee. The number of columns and their content will vary depending on the specific form of the statement and the method of paying salaries.

Mandatory columns: serial number of the line, personnel number of the employee, last name and initials (for an enterprise with a large staff, it is more convenient to write the full name and patronymic as well to avoid confusion among relatives and namesakes), the amount to be paid.

If the statement is a settlement statement, it must additionally reflect the method of calculating the amount payable.

This is achieved by adding columns to the table with the number of days worked for the reporting period, salary, as well as reflecting all additional allowances and bonus payments, the amount of taxes withheld and write-offs (for example, union dues, alimony, etc.). That is, the meaning of expanding the table is reduced to the most complete reflection of how the amount that the employee will receive in his hands was calculated.

If the payroll, the table should be expanded in such a way that the fact of receipt of money by employees and all related information is reflected. To do this, the columns "signature" and "note" are added. The latter, as a rule, indicates an identity document that was presented before the payment of wages, or a power of attorney if it was issued to another person.

When using a payroll to pay salaries, which does not contain detailed information about how the amount of the payment is calculated, the employer does not at all eliminate the need to provide the employee with a detailed calculation. In this case, a payslip is usually additionally provided, prepared separately for each employee.

The payroll statement, respectively, is designed to combine both of the above options, therefore, it should reflect both the method of calculation and the fact of payment.

And finally third stage filling out the sheet. It is carried out after the issuance of funds and filling in all the empty fields in the table. This stage consists in summing up and signing the document. Under the table, the total amount of funds paid out, as well as the total amount of funds deposited, is indicated.

The amount cashed in the bank for the payment of wages according to the statement is issued to the enterprise for a certain period. To do this, the date of the beginning of the payment is indicated in the heading of the statement. Starting from this moment, within five days, all received funds must be issued to employees or returned back to the bank.

As a rule, that part of the amount that is reflected in the statement as deposited is subject to return. This is the money that was not received by employees due to absence from their dream job for a reason, business trips, etc.

In such cases, during the allowable five days, this money is kept in the cash desk of the enterprise, and if during this time they are not received, then they are returned back to the bank.

If the payment was made through, then the cashier certifies with his signature the correctness of the statement and transfers the document to the accounting department, where the chief accountant also signs it.

Responsible for completing and maintaining

Compiling a statement is accountant's duty. It is he who is responsible for the accuracy of the information contained in the pay slips, as well as for the correct execution of the document itself. Therefore, the accountant is obliged to put his signature on the statements before the payment of wages, before it is approved by the head. And also after making all payments and calculating the total amount, the accountant again signs the already completed and paid statement, confirming the total amount. Then the document for storage.

Since the statements are documents of strict accountability and are subject to verification, it is necessary to ensure their registration and storage. This is done in the following way. At the beginning of each year, an accounting policy is approved for the enterprise by order of the head. It should provide for the creation and maintenance of a journal of statements. This journal is also created anew at the beginning of each calendar year.

For journal of statements approved a special form of reference - T-53a. It registers all payrolls generated and paid during the year, indicating the number of the payroll and the date of creation.

After that, all statements are filed for storage. Shelf life provided for them for five years.

How to correctly issue an employee's salary in the 1C 8.2 program, see this video:

Alteration

If it becomes necessary to make any changes to an already compiled statement, the correction procedure is exactly the same as for other similar documents. It is necessary to carefully cross out the incorrect information with one line, enter the correction on top, and put down the date of the change, the name and signature of the corrector next to it.

A payslip is a document that summarizes all details of employee benefits, payroll deductions, and amounts due. Let's talk about the form in which it is possible to conduct a primary payroll, and also give a sample of filling out the T-51 payroll. In the article you will find a link where you can download the form "Form T-51" for free.

Legal basis

The procedure for calculating and paying wages to employees of the company is regulated by the Labor Code of the Russian Federation. It stipulates the methodology for calculating various types of remuneration for work and compensation payments, the timing of their transfer, the regulation of the regime of work and rest, and other aspects of the relationship between the employee and the employer.

Wages must be paid at least twice a month. The payment terms are set by the company's management, taking into account the rules of Article 136 of the Labor Code of the Russian Federation.

The salary of an employee who has worked for a full month must not be less than the minimum wage established by the Government of the Russian Federation. Now it is 11,163 rubles. If, however, in the subject of the Federation in which the organization operates, the minimum wage is higher than the federal one, then the organization should be guided by it when setting the minimum wage. This is the situation, for example, in Moscow (18,742) or St. Petersburg (17,000).

What documents are used to calculate employee benefits

With the entry into force of the Federal Law 402-FZ "On Accounting" (it happened on 01/01/2013), organizations were granted the right to independently develop primary documents used in their activities (clause 4 of article 9 402-FZ). This also applies to documents used in calculating the amounts paid to employees for work. In order to use a self-developed form, it is necessary to provide for the presence of all mandatory details in it (clause 2 of article 9 402-FZ) and approve it with a local regulatory act.

If there is no desire or need to develop a sample payroll on your own, then you can use unified forms approved by the State Statistics Committee.

Unified forms of documents

For the calculation and payment of wages, the State Statistics Committee in Decree No. 1 of 01/05/2004 approved the following forms of statements:

  • form T-49 - settlement and payment;
  • form T-51 - payroll;
  • form T-53 - payment.

Instructions for filling out the forms are given in the same Decree No. 1. In this article, we will dwell in more detail on the procedure for filling out the T-51 form.

Form T-51 - payroll: procedure for application and filling

The considered form of the document is used to reflect only payroll. In this case, payroll T-53 is used to reflect payments through the cash desk of the enterprise. If the company uses the payroll T-49 to reflect the accrual of employee benefits, then this excludes the use of forms T-51 and T-53.

The form can be filled out by hand, or it can be filled out on machine media using the appropriate software for accounting transactions (for example, the 1C family). Information on accruals and deductions is given for each employee separately.

Data on accrued wages are filled in on the basis of the following primary documents:

  • timesheets;
  • employment contracts;
  • award orders;
  • documents on absence from the workplace (paid and not). For example, sick leave, vacation orders, etc.;
  • instructions for other payments.

After calculating the amounts to be accrued, the amounts deducted from the salary are calculated: personal income tax, alimony, professional contributions, etc. The last column of the tabular part of the document shows the amount payable to the employee (you can download the payroll form at the end of the article).

Sample Fill

Initial data on working days, salaries and other payments of employees of LLC "Company" for August 2019:

According to the schedule of the five-day working week in August, 23 working days. All employees pay personal income tax at a rate of 13%, there are no other deductions.