The payroll in the unified form T-51 is used to calculate wages and other payments to employees. The unified form T-51 was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

The document contains information about all accruals (wages, bonuses, etc.) in favor of employees, as well as about the amounts that were withheld from wages. All information listed in the T 51 form must be indicated separately for each employee.

All monetary accruals are made on the basis of documents that contain information on how much time the employee worked (at the enterprise, the time actually worked by the employee is recorded in the time sheet). Bonuses and various material incentives are made in accordance with the administrative documentation adopted by the organization (such documentation is, for example, the order of the head).

The amounts that were accrued and withheld, as well as the amount payable, are indicated in the payroll directly in rubles and kopecks.

If the employer uses a statement in the unified form T-51 to calculate wages, then the payment should be issued in a statement in the form T-53. It should be borne in mind that if your employees receive a salary by transferring to a bank card, then in this case you only need to draw up a payroll, and you do not need to draw up a payroll and payroll.

The statement is drawn up on several pages, their number depends on the number of employees of the company.

A sample of filling out a unified form T-51

The statement is compiled in one copy. The first, title page of the statement contains the details that must be filled out:

• company name, structural unit, details (OKUD, OKPO);
• the name of the document, its number and the date it was drawn up;
• billing period.

The reverse side of the statement contains a table for calculation, which consists of 18 columns:

1. Employee number in order;

9. Accrual of piecework payment;

10. Other accruals;

11. Information about the cost of distributed social and material benefits;

12. The total amount of accruals - the total of the previous columns;

13. The amount of personal income tax that was withheld from the employee's income in this billing period;

14. Other deductions from the employee's income (for example, the payment of alimony, various contributions to the trade union committee, and so on);

15. The total amount of all deductions made (total columns 13 and 14);

16. The employer's debt to the employee based on the results of calculations for past periods;

17. Information about the employee's debt to the employer;

18. Amount to be paid.

Please note that all columns and fields of the T-51 sheet must be filled out. If the information is missing, then put a dash (dash) in the required column or line.

Read the sample of filling out the T-51 form in order to correctly fill out the form and avoid mistakes.

Payroll: form + sample filling

We considered in particular filling out the payroll (form No. T-49). In this consultation, we will talk about the payroll (form No. T-53) and show an example of filling it out.

What is the payroll used for?

The payroll is used to reflect the payment of wages to employees of the organization, but only to those who receive a salary in cash, and not on plastic cards.

The payroll is drawn up in one copy in the accounting department and transferred to the cash desk for payment (including advance payment).

The form of the payroll is developed by the organization independently and is fixed in the accounting policy. An organization can also use the payroll form No. T-53, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1. Let's talk about some features of filling out the payroll in the form No. T-53.

On filling out the payroll in the form No. T-53

The title page of the payroll (Form No. T-53) indicates the total amount to be paid.

The permission to pay wages is signed by the head of the organization or a person authorized by him.

In the payroll after the expiration of the payment period, against the names of employees who did not receive wages, in column 5, the mark “Deposited” is made. If necessary, in the "Note" column of form No. T-53, the number of the submitted document is indicated (for example, when receiving a salary by proxy).

At the end of the payroll table for the issuance of salaries, after the last entry, a final line is drawn to put down the total amount of the payroll.

At the end of the statement itself, the amounts of paid and deposited wages are indicated.

For the amount of wages issued, an expenditure cash warrant is drawn up (form No. KO-2), the number and date of which are entered on the last page of the payroll.

Payroll (form): download

Form T-53 "Payroll" is contained in the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1. By the form code (T-53), the payroll sheet (form) can be easily found in the legal reference system "ConsultantPlus".

The employer is obliged to pay salaries to employees in a timely manner, as well as to inform them about the principles of accrual. For this, a special document is used - a pay slip: a form and a sample of filling out this paper is easy to find on the net. The form of this document is not fixed by law, so each company develops it independently. The payslip allows the employee to see. how much was earned, paid in advance, withheld in income tax.

Basic rules for issuing pay slips

It is not difficult to find an approximate form and a sample payslip; this document should contain a standard set of data. It is important that they are understandable to employees: it is necessary to conduct a consultation in order to avoid questions on the calculation and payment of salaries in the future. In addition, the employer must properly organize the issuance of such sheets. There are two ways to give them to employees:

• Keep an accounting journal at the enterprise, which records the issuance of a leaflet to each employee.
• Organize the distribution of loose-leaf sheets for signature. In both cases, the loss of sheets is excluded, each document is issued directly to the recipient.
• Organize email distribution. This new method of issuing leaflets was confirmed by the letter of the Ministry of Labor No. 14-1 / OOG-1560 - it clearly states that issuing an electronic version of a leaflet instead of a paper one is not a violation of the rights of employees.

The introduction of electronic versions simplifies and speeds up the workflow in the enterprise, and also allows you to send the document to the addressee.

Although the salary, according to the requirements of the Labor Code of the Russian Federation, is supposed to be issued twice a month, the payslip is issued only once, after all payments, allowances and surcharges due to the employee are finally calculated.

What should be on a payslip

Check out the sample payslip form to fill out this document according to the rules without making mistakes. Although it is in free form and does not have strict formatting rules, it should contain basic information. The sheet must include the following information:

• Salary that was accrued to the employee for the past month.
• Other amounts that were due to the employee. These are compensations for paying sick leave, payment of compensation for wages delayed by the employer, and not only.
• Deductions made from an employee's salary. The deducted advance payment, withheld income tax, as well as other deductions, if they took place in the reporting period, are indicated.
• The total amount to be paid into the hands of the employee.

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The site offers to download a sample pay slip to learn more about the rules for its preparation. The form should be easy to understand so that if employees have questions, they can quickly clarify any unclear point.

How to properly store pay slips

According to the established rules, in the presence of electronic document management, pay slips must be stored at the enterprise for at least 5 years - this is necessary to conduct financial audits and clarify all issues related to the salary of employees. If the enterprise does not have personal accounts, and the money is given to the staff in cash at the cash desk, it is necessary to store the pay slips in the archive for 75 years. In the future, this information may be required when calculating employee pensions.

The legislation provides for liability for the absence of pay slips at the enterprise or their incorrect filling. If such violations are detected, an individual entrepreneur faces a fine of up to 5,000 rubles, and for a legal entity, the fine can be increased to 50,000 rubles.

The employer must ensure that the financial records of the enterprise are maintained in perfect order. In the future, this will help to avoid not only fines from tax authorities and other inspection organizations, but also claims from employees. If repeated violations are identified, the penalties will be even more severe, and this will lead to unpleasant consequences for the organization.

According to the current version of the Labor Code of the Russian Federation, the employer must necessarily issue to its officially employed citizens the wages indicated in the previously concluded contract.

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But at the same time, it should be remembered that the procedure of the type in question must necessarily be accompanied by the preparation of special documents.

The employee is issued a pay slip, and a special payroll sheet is also formed.

Required Information

It is on this document that you should focus on the formation of all documentation. Any discrepancies with the originally chosen format are simply unacceptable and punishable.

A sample of filling out the payroll for wages can be easily found on the Internet.

It is worth familiarizing yourself with it in advance, because otherwise there is a high probability of making a mistake - in the absence of relevant experience from an official, accountant.

Purpose of the document

Today, such a document as a payroll statement must be used when paying wages. It reflects the most detailed information about all deductions, deductions and other.

The main purpose of the payroll is:

• ordering information on the completion of various payments;
• confirmation of the targeted spending of funds - for example, if access to the account is blocked, and the company turns to the bank with a request to allocate money to pay off wage arrears;
• simplification of conducting a desk audit by the tax inspectorate;
• conducting inspections directly by the labor inspectorate.

Despite the fact that the employer can actually do without statements of the type in question, since they are only necessary for reporting, it is forbidden to refuse to form them.

The absence of these statements can lead to quite serious problems with the tax and labor inspectorates.

If such a violation is detected, the enterprise will most likely be subject to a rather impressive fine.

Current regulations

At the same time, statements of all types must necessarily fully comply with the standards indicated in the current legislation.

All payroll statements today must be formed without fail by the Decree of the State Statistics Committee of the Russian Federation No. 1 of 01/05/04:

It is used for cataloging and organizing special management documentation used in various fields - economics, accounting and others.

It is imperative to focus specifically on OKUD when compiling the statement.

Since only if the statement is compiled according to this base, it will be completely correct. The format of the documentation of the type in question is fully approved at the legislative level.

Each column should contain exactly the information that is required. Compilation errors on the part of the employer are punishable by special regulatory authorities.

The payroll sheet

Today, a specific payroll form must be drawn up directly taking into account various important factors.

Moreover, there are circumstances that in some cases exempt the employer from the need to form any separate document.

For example, for employees to whom all wages are transferred by bank transfer (to a card / bank account), only statement No. T-49 must be drawn up.

Estimated (T-51)

The statement of the type in question can be quite conventionally divided into the main and tabular parts.

The main one includes the following:

For each employee in this statement, only one line is mandatory. The document is approved by the signature of the editor-in-chief - the initials must be deciphered.

In the tabular part, you will need to indicate:

Column No. 1	Employee serial number
Columns No. 4, 3, 2	Information is entered from the personal card of a particular employee
Columns No. 7, 6, 5	The data from
Sub-section titled "Accrued for the current month"	The following payments to the employee are indicated in the corresponding cells: business trips; on sick leave
Column number 12	The total amount is indicated
In the "Hold per month" section	Alimony, as well as other amounts deducted from wages, are indicated
Column No. 17	The amount of the employee's debt directly to the employer
Column No. 18	Total amount

Payment number T-53

Payroll No. T-53 is formed in order to reflect the very fact of the issuance of wages to officially employed workers. Instead of this statement, it is allowed to use RKO.

At the same time, one payroll of this type can be used to pay several employees at once.

This document must include the following information:

The second page of the statement of the type in question necessarily includes a tabular section.

In this case, document No. T-53 may include several sheets. Therefore, they are necessarily numbered according to the sequence of compilation.

The tabular part includes the following columns:

• number in order;
• personnel number of a particular employee;
• FULL NAME.;
• wages, rubles;
• the signature of the employee himself;
• note.

At the bottom of the document, the signature of the chief accountant is required.

Settlement and payment number T-49

The payroll, as well as other similar documents, contains the following sections:

• basic;
• tabular.

The main one contains the following data:

• name of the organization/structural unit;
• the amount to be paid on time;
• signatures with the transcript of the chief accountant and the head of the enterprise.

Payroll, sample in the article. What is the payroll used for? The main types of statements and the nature of their compilation. Information from the payroll enters the payroll, and according to it, payroll is calculated.

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Payroll: What is it used for?

The payroll is used to calculate wages for employees of the organization (including advance payment - wages for the first half of the month).

The organization can use both an independently developed form of the payroll, and form No. T-51, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1. We will describe some features of compiling the payroll using the example of form No. T-51.

Features of salary documentation

The payment of salaries in the institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or non-cash.

A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a payroll sheet, the form can be downloaded free of charge below.

The accrual and payment of wages is reflected in the relevant accounting records, and the document - the basis for such postings is the payroll (SW). It is compiled by an accountant in the legally approved forms:

• payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
• settlement (unified form T-53) - illustrates the calculation of the monthly remuneration for each employee.

The form for the issuance of salaries (the form can be downloaded in our article) must be compiled monthly for each salary paid in the institution in accordance with the norms and rules of the current legislation.

The document itself consists of a title page, a content (tabular) part and a section that includes information about the deposited salary.

The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions. The payment and settlement accumulates the data contained in the settlement and payment documents. We offer a payroll form to download for free.

Types of statements for calculating and paying salaries

Each enterprise or individual entrepreneur can independently choose a document that will become the main one in the matter of monetary relations with an employee. To give an employee money, you first need to make an accrual on paper. Some employers prefer to keep a separate statement for each employee in order to keep the trade secret about the monetary compensation of each employee. This is necessary so that there are no disagreements in the team.

But the execution of an individual payroll statement is laborious and costly, because for reporting to inspection authorities, each document must be attached to the report not in electronic form, but in paper form. So imagine how much money you have to spend just to calculate the salary for each employee. It is also worth considering vacation pay, advance payments and sick leave.

To give an employee money, you first need to make an accrual on paper.

Therefore, general wage statements were adopted. The only difference is in the form that the company uses:

1. A payroll sheet for all employees.
2. Payroll for all employees.
3. A unified form where both the calculation and the issuance of money are made.

Which form to choose is up to you.

Payroll, form

When calculating salaries in institutions, the unified form T-54 is also used, it is mandatory for use and is enshrined in the Decree of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for the billing period (year or period of work). Personal employee card - a form for the salary of each employee is available for download.

How is the issuance of wages according to the statement

The payroll is something like a form with the names of several employees. The procedure for issuing funds usually occurs as follows:

• The head is brought the original statement. He gets acquainted with it and, in the absence of comments, puts his signature.
• The employee enters the settlement department and signs the receipt of funds in the amount indicated on the form.
• After that, the cashier can give him a salary.

If an employee for some reason cannot come for wages, the cashier sets aside the amount indicated in the statement until he appears. This form of wages is inconvenient for several reasons:

1. Human factor. We need constant monitoring and personal presence of each employee. The situation becomes more complicated if there are many such employees in the organization.
2. Awareness of the accruals of all employees. In the case of a cashless payment, only the person responsible for the calculations knows about the amount of salary, but in the case of issuing money on hand, each employee will see the amounts of other employees and compare with his own. In some cases, this acts negatively, not only psychologically, but also physically demoralizing the employee himself.

Payroll - form T-51

The payroll is designed to calculate salaries and reflect the payroll of employees. Unlike other forms, the payroll cannot be used to pay wages. In this connection, in this form there is no column for affixing the signature of employees.

Payrolls are convenient to use for organizations and entrepreneurs who pay wages in a non-cash manner by transferring them to employees' payroll cards. In this case, since cash is not paid to employees, it is not necessary to record the fact that wages were paid.

You can download the T-51 form form above, and you can familiarize yourself with the sample filling in a special article at the link provided.

The title page of the payroll sheet contains the following details:

• name and OKPO code of the company;
• debit account;
• validity period of the document;
• the total amount intended for payment under this statement;
• signatures of the head of the enterprise and the chief accountant with the date of signature;
• title of the document, its number and date;
• duration of the billing period.

The payroll (the sample of which we are considering) can be drawn up on several pages, and their total number should be indicated in the corresponding line. These pages, which follow the title page, contain a table that shows:

• sequence number of the record;
• personnel number of the employee and his full name;
• the amount, and in the next column the employee puts a mark on receipt (his personal signature) or, if the money was not received, the cashier puts down “deposited”.

The column "Note" usually indicates the number of the identification document that is presented by the recipient of the money. This is practiced if there is a very large staff, and the cashier does not know everyone by sight.

At the very bottom of the document, the cashier indicates how much money was paid out and how much was deposited. The person responsible for issuing money is signed (usually a cashier), the number and date of the cash order are affixed. The accountant who checked the statement handed over by the cashier along with the cash reports puts his signature and indicates the date of the check.

Who is held

The responsibility for filling out this paper in the vast majority of cases falls on the payroll accountant. If there is only one accountant in the company, then it is for him. He is obliged to assign a serial number to each emerging statement. It is more convenient to do this from the beginning of the year or reporting period, creating new ones every calendar month.

What documents are created on its basis

Information from the payroll enters the payroll, and according to it, payroll is calculated. Only the last column T-51 takes part in this process. In order to form it, you need a time sheet. All these documents are drawn up for each employee separately.

Filling frequency

In most cases, employees are paid twice a month. Such conditions are specified in the Labor Code of the Russian Federation, for its violation the company risks incurring administrative liability. Moreover, the first payment is considered advance (usually a percentage of the salary), and the second - the main (the rest of the amount). Thus, a simple payroll will be issued for the advance (it indicates the amount that was paid in the first half of the month).

Form T-51 serves to illustrate and document the main part of the issuance of wages to employees of the institution.

The column "Withheld and credited" in the tabular part of the document should also take into account the advance part - data from the first paper.

Responsibility for violation of the procedure for maintaining and maintaining personnel documents

In the absence of mandatory personnel documents approved by the organization, the inspecting labor inspector may bring the organization to administrative responsibility.
So, in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation, violation of labor legislation and labor protection entails the imposition of an administrative fine:

• for officials - in the amount of 1,000 to 5,000 rubles,
• for legal entities - from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days.

Violation of labor and labor protection legislation by an official who was previously subjected to administrative punishment for a similar administrative offense entails disqualification for a period of one to three years.

In accordance with Article 13.20 of the Code of Administrative Offenses of the Russian Federation, for violation of the rules for storing, compiling, accounting or using archival documents (such documents include: work books, personal cards of employees, orders for personnel, etc.) entails:

• warning or imposition of an administrative fine on citizens in the amount of 100 to 300 rubles,
• for officials - from 300 to 500 rubles.

In accordance with Article 90 of the Labor Code of the Russian Federation, persons guilty of violating the norms governing the receipt, processing and protection of personal data of an employee are subject to disciplinary and material liability in the manner established by the Labor Code and other federal laws, and are also subject to civil law , administrative and criminal responsibility in the manner prescribed by federal laws.

The same provision applies to employees responsible for the maintenance, storage, accounting and issuance of work books.

In accordance with Article 137 of the Criminal Code of the Russian Federation, illegal collection or dissemination of information about the private life of a person constituting his personal or family secret, without his consent, or dissemination of this information:

• in public speaking
• publicly displayed work,
• in mass media,

are punished:

• a fine of up to 200,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of up to 18 months,
• or compulsory work for up to 360 hours,
• or correctional labor for up to 1 year,
• or forced labor for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years or without it,
• or arrest for up to 4 months,
• or imprisonment for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

At the same time, the same acts committed by a person using his official position are punished:

• a fine in the amount of 100,000 to 300,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of 1 to 2 years,
• or deprivation of the right to hold certain positions or engage in certain activities for a period of 2 to 5 years,
• or forced labor for up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for up to 5 years or without it,
• or arrest for up to 6 months,
• or imprisonment for up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for up to 5 years.

The timeliness, completeness and correctness of personnel documentation, as well as compliance with labor legislation and other regulatory legal acts containing labor law norms, are controlled by the State Archives and the Labor Inspectorate, which conduct periodic scheduled and unscheduled inspections.

Complaints of employees can be considered by the Prosecutor's Office together with the Labor Inspectorate.

Actions in case of loss

According to the Letter of the Ministry of Labor of November 27, 2001 No. 8389-YuL, the employer is responsible for keeping the payroll.

In case of loss, it is necessary to issue an order to create a commission to investigate the incident. It includes employees of the accounting department, the personnel department, etc. The Commission shall request explanatory notes from all parties who were responsible for storage. After an investigation, an act is drawn up. It indicates the reasons that led to the loss of the statement and recommendations for measures to restore it.

The best option to solve the problem is to restore the document. To do this, the payroll is reprinted. All signatures are affixed, including employees.

If it is impossible to fill in the lines due to the dismissal of some employees, you should leave them empty or indicate “it was not possible to restore”.

On the repeated statement, it is necessary to make the inscription "Duplicate".

Thus, the payroll is an integral document in the calculation of wages for employees. Depending on the method of issuing money, the document is divided into forms No. T-51, No. T-53, No. T49.

The accountant fills out the document. Signs and bears responsibility for incomplete payment of salaries to employees or payment in excess of the necessary chief accountant and head of the enterprise.

If errors are made, corrections are allowed. The statement is kept in the accounting department for 5 years.

1. title, which also indicates the basic data of the individual entrepreneur, the billing period, the validity period of the statement, the signatures of the responsible persons and the entrepreneur;
2. tables with accruals, deductions and total payments.

The main advantage that distinguishes the payroll is that it simplifies the process of accounting for individual entrepreneurs. This is due to the fact that it allows filling out only one sample form for the payment of wages.

But there are some features of using the T-49 form:

• it cannot be applied in cases where funds are transferred to employees' bank accounts;
• when the payroll is filled out, an expense and cash order is immediately formed in the form of KO-2;
• the settlement and payment form cannot be applied when the individual entrepreneur uses cash and non-cash payments at the same time.

Confirmation of payments, which the payroll assumes, must be endorsed by the signature of the cashier who made the direct payment. Unpaid amounts are also marked as "deposited". A fully completed payroll is transferred back to the accounting department for savings for 5 years.

Today, the T-49 form is very practical, but during the period of almost complete non-cash payments, it is used infrequently. But in the case when an individual entrepreneur has a staff with a small number of employees, it is this sample document that can be the most convenient for paying salaries.

Summing up

To simplify the work of an enterprise or individual entrepreneur, special forms of payroll were approved. For state enterprises - one form, for commercial organizations, individual entrepreneurs or legal entities - other types of forms.

What to choose as a basis, each employer decides for himself. The unified form T-49 for private traders, 0504401 for state employees is popular. But such documents are possible for use if wages are paid in cash through the cash desk of the organization. If the employer switched to issuing money to employees through a plastic card, then there is no need to issue a unified form. Here you only need a payroll, in which only the accountant signs. The employee's signature is not required anywhere.

If you pay salaries to employees on a bank card, then you do not need to fill out the T-49 statement.

Payrolls are very important in the work of an entrepreneur, their design should be taken seriously. If the enterprise has the concept of a trade secret, it is more convenient to keep individual statements for each employee.

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