Primary and summary documents for labor and payment accounting. Primary documents for payroll accounting

24.11.2023

Primary accounting documents for reflecting settlements with personnel for wages are approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting of labor and its payment” (hereinafter referred to as Resolution No. 1). It is indicated that Resolution No. 1 was adopted in order to implement the requirements of the Labor Code of the Russian Federation. From this we can conclude that the unified forms approved by this resolution continue to be valid after January 1, 2013 (since their application is not determined by the accounting law, but by another legislative act - the Labor Code).

An analysis of these forms shows that, despite their relatively “young” age - they were put into effect in 2004, they were all developed for “manual” payroll calculation, i.e. without using special payroll programs. According to the legislator (in this case, the State Statistics Committee of the Russian Federation), wage calculation (outside of special programs) should be carried out as follows:

1. Fill out the time sheet (form No. T-12 or T-13). At the beginning of the month, the employee responsible for maintaining the time sheet is given a time sheet form (completely blank or with full names). Every day, the responsible employee notes for each employee attendance/absenteeism (with a continuous registration method) or only non-appearance (with the deviation registration method used) indicating the reason. At the end of the month, the person responsible for maintaining the time sheet calculates the total number of days and hours worked and missed by each employee, and the time sheet, signed by the head of the structural unit and the HR employee, is transferred to the accounting department.

2. Based on the timesheet, the accounting department calculates wages (using a calculator) sequentially for each employee.

2.1. Data on the number of days (hours) worked, vacations used, transfers, dismissals, changes in wages are transferred from the timesheet to the personal account (form No. T-54) (checked with the data of the relevant orders provided by the personnel service).

2.2. Deviations are calculated (based on existing data in the employee’s personal account for accruals for previous periods): vacation pay (calculation is carried out in form No. T-60), sick leave (due to the absence of a special document, apparently, it is assumed that the calculation is carried out in the sick leave itself ), average earnings, for example, while on a business trip or in other cases provided for by law (there is also no special form of calculation for this type of calculation; apparently, according to the legislator, the calculation is carried out “on paper”), compensation for unused vacation when dismissal (calculation is carried out in form No. T-61).

2.3. Basic accruals are calculated in accordance with the remuneration system used (salary/tariff, piece rates, bonuses, etc.).

2.4. The results of all calculations made are entered into the employee’s personal account (form No. T-54) according to the corresponding columns (types of payment).

2.5. In a special tax accounting register for personal income tax (in accordance with the requirements of clause 1 of Article 230 of the Tax Code of the Russian Federation), personal income tax is calculated for the month (on an accrual basis from the beginning of the year, taking into account tax deductions and previously withheld amounts).

2.6. The personal account reflects all deductions from wages (including personal income tax and interpayments).

2.7. The amount to be paid is calculated.

3. Based on the personal accounts of all employees, a settlement and payment statement (according to form No. T-49) or a payroll statement (according to form No. T-51) is drawn up: sequentially for each employee, data is transferred from the personal account to the statement. If the time sheet is maintained according to form No. T-12, then information about accrued amounts can be entered directly into this form; in this case, a separate pay sheet is not drawn up.

4. If necessary (i.e. when using form No. T-51 at the previous stage), a payroll is drawn up according to form No. T-53.

5. The amount of insurance contributions for each employee is calculated in a special register (clause 2, clause 2, article 28 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund").

6. Insurance premiums for all employees for the month are consolidated (collected) into one register.

The use of a specialized program for payroll calculation entails a change in the functions of the primary accounting documents approved by Resolution No. 1: like any other registers, with an automated information processing system, these documents, instead of the function of calculating and accumulating information, acquire the function of obtaining reporting data on production (using special program) for calculations and recording the obtained data on paper (this has already been mentioned in the article).

What payroll calculation looks like in a specialized program (using 1C as an example) is described in the article. To fulfill the requirements of the Labor Code and the State Statistics Committee of the Russian Federation, it is necessary that, based on the results of each month or calendar year, the following are available on paper:

I) Time sheet for the month - forms No. T-12 and T-13 (the latter is used for automated processing of accounting data) (the procedure for preparing a time sheet for accounting in the 1C program was previously described in the above-mentioned article; the practical application of the time sheet when calculating wages in 1C is described in the article).

II) Payroll and/or pay slips - forms No. T-49, T-51, T-53. It must be said that from the point of view of practical application, forms No. T-49 and T-51 are much less visual than, say, a payroll sheet in free form generated in 1C. However, to fulfill the legal requirement for primary documents, one of the forms - T-49 or T-51 must be available. Accordingly, if you issue wages in cash from the cash register, then the issue is made according to the payroll (Form T-49 or T-53) and it is also necessary to keep a register of payrolls (Form No. T-53a).

Please note that the Labor Code establishes only two possible forms of remuneration: in monetary form in the currency of the Russian Federation (in rubles) and in non-monetary form (no more than 20% of the accrued monthly salary) (Article 131 of the Labor Code of the Russian Federation). In this case, funds may be transferred to the bank account specified by the employee (subject to the appropriate condition in the collective or labor agreement) (Article 136 of the Labor Code of the Russian Federation). Resolution No. 1 states that “for employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.” There is no mention of the possibility of not drawing up a payroll when paying wages to an individual employee on an expense order. From this we can conclude that, even if only one employee is included in the payroll for the payment of wages in cash from the cash register, the payment should be made precisely according to the payroll, and not according to an expense order issued in the name of the employee.

III) Personal account for the calendar year (for each employee) - forms No. T-54 or T-54a (in the latter case, pay slips for each month must be printed and pasted into the form).

IV) Calculation note on granting leave to an employee - form No. T-60 (for each fact of granting leave).

V) Calculation note upon termination (termination) of an employment contract with an employee (dismissal) - form No. T-61 (upon dismissal).

VI) Certificates of calculations for accruals based on average earnings and sick leave (for each relevant fact) - in a form developed and approved by the organization.

VII) Tax accounting register for personal income tax for the calendar year (for each employee) - in a form developed and approved by the organization.

VIII) Register of accrued insurance premiums for the calendar year (for each employee) - in a form developed and approved by the organization.

We are starting a new topic dedicated to accounting for labor and wages in an enterprise. Before moving on to posting and calculating various deductions and payroll taxes, I want to introduce a little theory on this topic. The theory, of course, is not always interesting, but it is still necessary, so I advise you to read it.

In the near future we will look at a specific example of how payroll is calculated and what entries the accountant makes.

First of all, I note that the documents regulating the accounting of wages at the enterprise include:

Labor Code of the Russian Federation.
Federal Law No. 167-FZ of December 15, 2001 Federal Law on compulsory pension insurance.
Federal Law No. 372-FZ of November 30, 2011 on the budget of the social insurance fund.

Remuneration is the relationship between employers and employees, enshrined in laws and employment contracts, according to which the employer provides employees with payments for their work.

Wages are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and working conditions, as well as compensation and incentive payments.

Remuneration happens main And additional.

Basic remuneration is payment for time worked or for the number of works.

Additional payments include payments for time not worked (, severance pay upon dismissal).

Basic forms of remuneration

Time-based. An employee's wages are calculated for a certain amount of time worked in accordance with the established tariff, regardless of the amount of work performed. This form of payment, in turn, is divided into:
- simple time-based, in which the tariff rate is multiplied by the time worked,
- time-based bonus, when a bonus of a certain percentage to the rate or other measure is added to the amount of earnings at the tariff.
Piecework. With this remuneration system, wages to personnel are calculated depending on the volume of work performed and products produced. The piecework form of remuneration is:
- direct piecework - payment for the number of units of products manufactured and work performed,
- piecework-bonus - provides bonuses for exceeding production standards,
- piecework-progressive - payment increases for production above the norm,
- indirect piecework - remuneration for adjusters, assemblers and other workers as a percentage of the earnings of the main workers of the serviced area.
Chord. Provides for determining the total earnings for completing certain stages of work.

Stages of accounting for labor and wages

Payments for wages are reflected in account 70 “Settlements with personnel for wages”.

Payroll. Wage costs are written off to the cost of production, so account 70 corresponds with accounts 20 – “Main production”, 23 – “Auxiliary production”, 25 – “General production expenses”), 26 – “General (administrative) expenses, 29 – “Service production” and farms.”
Deductions from wages. As a rule, personal income tax is withheld. Account 70 corresponds with account 68 “Calculations for taxes and fees”.
Calculation of “salary taxes” – insurance premiums. Account 70 is not used in accounting for insurance premiums. Expenses on insurance premiums are charged to the cost of production in the debit of account 20 and correspond with account 69 “Calculations for social insurance and security”.
Payment of wages is carried out through the cash desk or the bank uses accounts 50 “Cashier” or 51 “Current Account”.

The figure below shows the main stages of payroll accounting in an organization.

Stages of payroll accounting in an organization

Documents on payroll accounting at the enterprise

Employment order form T 1.
Transfer order form T 5.
Order to terminate the employment contract T 8.
Personal account T 54.
Payroll T 49.

Further in the next article we will continue the topic of accounting for labor and wages at an enterprise, we will deal with payroll, tax deductions, insurance contributions and consider an example of payroll calculation.

Video lesson “The procedure for paying wages to employees in 1C Accounting”

To record personnel, calculate and pay wages, use unified forms of primary accounting documents approved by the Decree of the State Statistics Committee of the Russian Federation dated April 6, 2001. No. 26.

Order (instruction) on hiring an employee (Form No. T-1) and order (instruction) on hiring employees (Form No. T-1a) are used for registration and accounting of people hired under an employment agreement (contract). Compiled by the person responsible for admission for all persons hired by the organization.

Order (instruction) on granting leave to an employee (Form No. T-6) and order (instruction) on granting leave to employees (Form No. T-6a) are used for registration and accounting of vacations granted to the employee (workers) in accordance with the law, collective agreement, regulations of the organization, employment agreement (contract).

They are drawn up by a personnel service employee or an authorized person, signed by the head of the organization or his authorized person, and announced to the employee against signature. Based on the order, marks are made in the personal card, personal account, and the wages due for the leave are calculated according to form No. T-60 “Note-calculation on granting leave to the employee.”

Vacation schedule (form No. T-7) is intended to reflect information about the time of distribution of annual paid leave to employees of all structural divisions of the organization for the calendar year by month. Vacation schedule – consolidated schedule. When drawing it up, the current legislation, the specifics of the organization’s activities and the wishes of the employee are taken into account.

The vacation schedule is endorsed by the head of the personnel service, heads of structural divisions, agreed with the elected trade union body and approved by the head of the organization or his authorized person.

When the vacation period is postponed to another time, with the consent of the employee and the head of the structural unit, appropriate changes are made to the vacation schedule.

Order (instruction) on termination of the employment agreement (contract) with the employee (Form No. T-8) and order (instruction) on termination of the employment agreement (contract) with employees (form No. T-8a) are used to formalize and record the dismissal of an employee (workers). Filled out by an employee of the personnel service, signed by the head of the organization or a person authorized by him, announced to the employee (employees) against signature.

Based on the order, an entry is made in a personal card, personal account, work book, and a settlement is made with the employee using form No. T-61 “Note for settlement upon termination of an employment agreement (contract) with an employee.”

Order (instruction) on sending an employee on a business trip (Form No. T-9) and order (instruction) on sending employees on a business trip (Form No. T-9a) are used to register and record employee(s) assignments on business trips. Filled out by a personnel service employee and signed by the head of the organization or his authorized person. The order for sending on a business trip indicates the surname and initials, structural unit, professions (positions) of the travelers, as well as the purposes, time and place of the business trip.

If necessary, the sources of payment for travel expenses and other conditions for sending on a business trip are indicated.

Order (instruction) on incentives for an employee (form No. T-11), employees (No. T-11a) are used to formalize and record incentives for success in work. They are compiled based on the submission of the head of the structural unit of the organization in which the employee works.

Signed by the head of the organization or a person authorized by him, announced to the employee (employees) against receipt. Based on the order (instruction), a corresponding entry is made in the employee’s work book.

Timesheet for recording the use of working time and calculation of wages (form No. T-12) And time sheet (form No. T-13) used for timekeeping and labor discipline control. Form No. T-12 is intended for recording the use of working time and calculating wages, and form No. T-13 is intended only for recording the use of working time. When using form No. T-13, wages are calculated in the personal account (form No. T-54), payroll (form No. T-51) or payroll (form No. T-49). Form No. T-13 is used in conditions of automated data processing. Time sheet forms with partially filled in details can be created using computer technology. In this case, the form of the report card changes in accordance with the adopted data processing technology. Time records cover all employees of the organization. Each of them is assigned a specific personnel number, which is indicated in all documents for accounting for wages and salaries. The essence of the time sheet is the daily registration of employees’ attendance at work, from work, all cases of lateness and absences, indicating their reasons, as well as hours of downtime and hours of overtime work. Timesheet accounting is carried out by an accountant, foreman or foreman in a timesheet recording the use of working time. To simplify timekeeping, you can limit yourself to only registering deviations from the normal working day. A note about absences or lateness is made in the time sheet on the basis of the relevant documents - certificates of summons to the military registration and enlistment office, court, certificates of temporary incapacity for work, etc., which employees hand over to timekeepers; downtime is determined based on downtime sheets, and overtime hours are determined based on the lists of foremen.

Accounting for the output of workers in organizations is carried out by foremen, foremen and other workers who are assigned these responsibilities. To account for output, various forms of primary documents are used (work orders for piecework, records of work performed, etc.). Regardless of the form, primary documents contain, as a rule, the following details (indicators): place of work (workshop, site, department); operating time (date); name and category of work (operation); quantity and quality of work; surnames, initials, etc.

Completed primary documents for accounting of production and work performed, together with all additional documents (sheets for payment of downtime, additional payments, marriage certificates, etc.) are transferred to the accountant. To determine the amount of wages to be paid to employees, it is necessary to determine the amount of employees’ earnings for the month and make the necessary deductions from this amount. These calculations are usually made in payroll (form No. 49), which, in addition, serves as a document for the payment of wages for the month. On the left side of this statement, the amounts of wage accruals are recorded by type (piecework, time-based, bonuses and various types of payments), and on the right side - deductions by their types and the amount to be paid. One line is allocated for each employee in the statement.

An advance for the first half of the month is usually issued according to pay slips. The amount of the advance is usually determined at the rate of 40% of earnings at tariff rates or salaries, taking into account the days worked by employees.

Salaries are issued within three days. After this period, the cashier makes a note “Deposited” against the names of employees who have not received wages, draws up a register of unseen wages and on the title page of the statement indicates the amount of wages actually paid and not received by the employees. Amounts not paid on time for wages are transferred to the bank's current account after three days. For the amount of wages issued, a expense cash order (form No. KO-2), the number and date of which are indicated on the last page of the statement.

In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form. Payroll register (form No. T-53a) used for accounting and registration of payroll statements for payments made to employees of the organization. Maintained by an accounting employee. Payments that do not coincide with the time of payment of wages (unscheduled advances, vacation amounts, etc.) are made according to cash receipts, on which the note “One-time payroll calculation” is made. The payroll sheet performs several functions - a settlement document, a payment document and, in addition, serves as a register for analytical accounting of payroll settlements with employees. However, in practice, using payroll statements to calculate the average salary for any previous period (for example, for three months when paying for vacation) is inconvenient, since it is necessary to make labor-intensive selections from various statements. Therefore, the organization opens personal accounts for each employee (form No. T-54 and form No. T-54a), in which the necessary information about the employee is recorded (marital status, rank, salary, length of service, time of entry to work, etc. ), all types of accruals and deductions from wages for each month. Using these data, it is easy to calculate the average earnings for any period of time.

Form No. T-54 is used to record all types of accruals and deductions from wages on the basis of primary documents for recording production and work performed, time worked and documents for various types of payments. Based on this personal account, a payroll sheet is drawn up in form No. T-51. Form No. T-54a is used when processing credentials using computer technology and contains only conditionally permanent details about the employee. Payroll data received on paper is added monthly to your personal account. The second page is used to print wage type and deduction codes.

Calculation note on granting leave to an employee (Form No. T-60) is intended to calculate the wages and other payments due to the employee when he is granted annual paid or other leave.

Calculation note upon termination of an employment agreement (contract) with an employee (form No. T-61) used to record and calculate wages due and other payments to an employee upon termination of an employment agreement (contract). Compiled by a human resources employee or an authorized person. The calculation of due wages and other payments is made by an accounting employee. To receive an advance for the first half of the month, the following documents are submitted to the bank: a check, payment orders for the transfer of funds to the budget for withheld taxes, for the transfer of amounts withheld under executive documents and personal obligations, as well as for the transfer of payments for social needs (to funds - pension, social insurance, compulsory health insurance).

Payroll documents are required to document related expenses, so they are prepared with the utmost care. What documents must be completed when calculating wages? Is it possible to use electronic documents when paying employees and which ones? We will answer these questions in the article.

Regulatory framework for primary documents

To reflect any business transaction in accounting, it is necessary to have a correctly executed primary document, as stated in paragraph 1 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Next we read in paragraph 4 of Art. 9 of this law, that the forms of primary documents must be developed and approved by the organization. Thus, the use of unified forms of primary documents is optional, with the exception of certain cases. The only obligatory condition is the presence of certain details in the document. On the other hand, there is no ban on the use of unified forms of documents, so the head of the organization must independently determine which forms of primary documents should be used:

unified forms;
independently developed forms with mandatory details;
a combination of the first two options.

The decision made must be fixed in the accounting policy and the forms of primary documents used by the organization must be attached to it.

Rules for drawing up primary documents

Let us next consider the primary documents on wages that must be used when accounting for settlements with employees. The article will provide unified forms. They can be processed in accordance with the needs of the enterprise’s accounting department, leaving in any case the mandatory details listed in clause 2 of Art. 9 of Law 402-FZ:

Title of the document;
date of document preparation;
name of the economic entity that compiled the document;
content of the fact of economic activity;
the value of the natural or monetary measurement of the fact of economic activity, indicating the units of measurement;
the name of the position of the person who performed the transaction and is responsible for its execution.

Primary documents on wages can be drawn up both on paper and in electronic form. In the second case, they must be signed with an electronic digital signature. Read more about this in the article.

Time sheet and calculation of wages

The employee is paid based on the amount of time he works. To record it, use form No. T-12 “Working time sheet and calculation of wages” or form No. T-13 “Working time sheet”.

Form T-12 contains data on actually worked and unworked time based on sick leave, certificates, applications, orders.

The title page indicates the name of the organization, the date of preparation and document number, the reporting period and codes for indicating worked and unworked time in the accounting table.

Section 1 “Working Time Accounting” consists of 17 columns and is intended to reflect information about attendance and absence from work for one calendar month. Filled in for each employee: his/her full name, personnel number, then on the dates of the month in columns 4 and 6 in the top line a code indicating attendance at work or the reason for absence is indicated, in the bottom line - the number of hours worked on that day, overtime hours are marked with a fraction. Columns 5 and 7 are intended to reflect the sum of days of visits and hours actually worked for each half-month. In the columns of the missing numbers of the month, put the sign “X”.

According to the rules, you can fill in the cells for all days of the month, and only for days other than a regular working day (vacation, sick leave), leaving the cells of a regular working day empty.

Section 2 “Payment payments to personnel” consists of two pages. The third page of the timesheet is intended to reflect each type of payment for the month for each employee.

The fourth page of the report card summarizes information about attendance at work for the organization as a whole for each day of the month. Click on the link to see an example of filling out the T-12 form.

Form T-13 represents only the title page and section 1 for recording working hours of Form T-12. Then it is assumed that the accountant keeps records of salaries in other registers.

Payroll

The following block of primary documents for payroll accounting:

payroll statement (form T-49);
pay slip (form T-51);
payroll (form T-53).

IMPORTANT! It is necessary to reflect the amounts of accrued wages only in unified forms.

As the names indicate, form T-49 is a combination of forms T-51 and T-53, so the accountant draws up either one payroll sheet, or a payroll sheet and a payroll sheet.

The payroll sheet is used to calculate and pay wages in cash from the company's cash desk. It contains the number and date of compilation, signatures of the manager and chief accountant, the total amount of payment to all employees, as well as the start and end dates for the payment of wages from the cash register - this period is equal to five working days.

The statement contains information about the personnel number, position, tariff rate and hours worked for each employee. The accountant enters into it all accrued amounts for all types of payments, as well as all deductions for the period for which funds are paid to the employee. This can be either an advance, or wages, or vacation pay, and so on.

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At the end of the statement, information about the amount paid and deposited (if any), the signature of the responsible person and the number of the cash receipt order for which the payment was made are entered.

The far right column is filled in by employees of the organization, where they sign to confirm receipt of funds from the cash register. Amounts not received within five days are deposited.

A sample payslip is provided at the link.

Payroll and payslip

If employees receive wages on bank cards, then only a payslip is drawn up in form T-51. What other documents are needed in this case, we will consider below.

If an accountant calculates wages in a different register, you can only prepare a payroll.

The pay slip in Form T-51 reflects only calculations for each employee. you will find an example of filling.

At the beginning of the payroll, you must indicate the date of receipt of funds at the cash desk for issuance to employees and the end date of issuance.

The payroll in form T-53 reflects the amount of payments to each employee, their receipt of receipt of the specified amount, and also at the end of the statement - the total paid and deposited amount, as well as the number of the cash order for payment of wages, sample at the link.

If an accountant uses a statement in the T-53 form in his work, he needs to draw up a register of issued statements in the T-53a form, where the serial number of the payroll and the amount paid on it are entered. The register is compiled for one calendar year. example of filling out a statement.

Personal accounts of employees

For each employee of the organization, the accountant must maintain a personal account in form T-54, which reflects the employee’s personal data: full name, INN, SNILS, marital status. It also contains data about work at a given enterprise: date of entry, transfers, dismissals, changes in wages, vacations, and so on.

Every month, the accountant enters into the personal account data on the amount of time worked by the employee, the amounts accrued to him for all types of payments, all deductions from wages, and data on sick leave.

The last columns contain information about the final amount to be paid for each month, as well as about the debt to the employer or, conversely, to the employee.

A sample employee personal account can be found by following the link.

Payslips

The law obliges the employer to issue pay slips to employees along with their wages, which clearly indicate what the amount received by the employee consists of. Salaries are received at least twice a month, however, it is more reasonable to issue a pay slip once, when paying wages for the month, and not when paying wages for the first half of the current month, since in the second case the calculation indicated in the slip may be incomplete and does not reliably reflect the origin of the amount paid.

The payslip does not have a regulated form, so the organization must independently develop it, based, for example, on forms T-12 or T-51. Or create your own form entirely, which should be fixed in the accounting policy. The payslip must indicate all parts of the salary: salary, bonus, allowances, bonuses, sick leave payments, and so on. It is necessary to indicate all deductions: personal income tax, alimony, fines, etc. As a result, the amount to be paid should be obtained, which the employee receives in his hands along with the pay slip.

The payslip, upon agreement with the employee, can be issued both in paper form and electronically, by sending it to the employee’s email.

Salary project

At the moment, the most common way to receive wages is to transfer it to the employee’s bank card. This can happen either individually or on an ongoing basis and for all employees at the same time. There are two options for receiving money on a card: transferring it to each employee separately or registering a salary project with a credit institution.

To receive wages on a bank card, the employee must write an application about this and attach to it the card details for transferring funds.

If the organization has entered into an agreement with a credit institution on a salary project, then the employee signs an application for the issuance of a card within the framework of this project or writes an application attaching the details of the card he already has.

If the employee does not want to receive wages on the card, he does not sign any statements and continues to receive money at the organization’s cash desk.

The method for employees to receive wages on a bank card or at the organization’s cash desk must be specified in the collective, labor agreement or in an additional agreement to it.