Instructions: how to correctly prepare a salary slip

Any business transaction in the activities of the institution must be documented. Paying staff salaries is no exception. Thus, all amounts issued or transferred to employees must be documented accordingly.

It is to reflect transactions in this category that legislators approved a special document - a payroll statement. Let us immediately note that the form has three different forms. Each form will have to be filled out in a specific situation.

Who compiles the statement and its applicability

The responsibility for calculating wages rests with the accountant of the payroll department.
If it is missing, then any other accountant, economist, director, etc. can calculate remuneration. It is these specialists who, when calculating remuneration, draw up the primary documents for calculating salaries, including the payroll. The company has the right to use a form approved by the statistical authorities, or on its basis to build its own, taking into account the specifics of its activities.

The payslip can be drawn up manually on forms purchased from a printing house, which is typical for small businesses. However, it is more efficient to prepare it in accounting programs, where filling is done programmatically with calculations carried out automatically.

The use of form T-51 also presupposes the use of form T-53. The second document is the registration of payment of remuneration to the company's employees. This principle of calculating and paying salaries is typical for enterprises that are not small businesses, in which accounting is kept in full.

Attention! For organizations that are considered small enterprises, it is more effective to use a form such as a payroll in Form 49. The execution of a single document becomes possible due to the small number of employees in order to simplify and optimize accounting.

The payroll is the main source of information for calculating personal income tax and insurance premiums for compulsory types of insurance, as well as for filling out all necessary tax reports.

Payslips are stitched together from month to month with documents attached to them, which include calculations of vacation pay, disability benefits, etc.

Frequency of compilation

The payslip allows you to determine the amount of earnings an employee will receive for the past month.

At the same time, according to recent changes in legislation and letters from supervisory authorities, the organization is obliged to pay an advance not in a fixed amount, but to calculate it based on the number of days worked during this period and the accruals taken into account.

In this regard, it is advisable to determine the advance amount also using a payslip. Further, after the end of the month, the calculation is made using a new document, taking into account the total number of days worked and all necessary accruals. The amount of the salary advance issued is indicated in a separate column in the “Withheld and credited” block.

What documents are drawn up on its basis?

Based on the data contained in the payslip:

• Payroll T-53, contains the names of employees and the amount of salary to be paid;
• Journal in form T-53a - intended for end-to-end registration of all T-53 statements issued by the company;
• Personal account, T-54 or T-54a format - after salary calculation, information about accrual and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
• Expense cash order - issued to a specific employee when his salary is paid;
• A register for salary transfers is compiled if salaries are transferred to employees’ cards or accounts. Usually contains the card or account number and the amount to be credited.
• Payment order - issued when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire amount issued if the payment is made according to the register.

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Peculiarities

Regardless of the form of calculation, wage payments (Wages) must be made on time. They are regulated by the following documents:

1. Charter of an enterprise, firm, organization, union.
2. Collective agreement.
3. A contract listing the rights and obligations of both parties to the employment agreement;
4. An agreement between an employee and an employer, signed when applying for a job, etc.

They clearly state the terms of issue:

• advances;
• pay;
• bonuses;
• bonuses;
• privileges;
• compensation;

payment for night, overtime hours, etc.

The employee is notified in detail in writing about any changes that the employer makes in this direction.

The timesheet is kept in the department to which the employee belongs, according to the staffing table. The document is divided into columns with the days of the month. Each line contains:

• surname and initials of the employee,
• his personnel number,
• job title,
• grade;
• the number of hours worked on each specific day, broken down into night and day hours.

In due time, the completed time sheet, signed by the managers, is handed over to the accountants involved in the calculation of the salary. They create a special document - a payroll. It reflects all correct accruals and subsequent payments. The sample VR is decided by the State Statistics Committee of the Russian Federation. At the moment, work is carried out with three standard forms:

• T-49 settlement document for actual salary payments for cash payments through the cash register;
• T-51 settlement document for actual salary payments for non-cash payments to a bank card, personal account;
• T-53 remuneration calculation form.

The salary sheet is created monthly, the list of employees is listed in alphabetical order, with mandatory completion of the following fields:

• Personnel Number;
• job title;
• salary or tariff rate;
• name of the division or branch.

The accountant accumulates information from the time sheet and transfers the data to the payroll. It reflects absolutely all accruals or deductions made during the month.

Sample of filling out a payslip according to form T-51

Front part

You must begin entering data on the form from the title page. The name of the company is recorded there, as well as the code assigned to it according to the OKPO directory. The statement can be compiled for a specific department. In this case, its name must be written in the column that follows. If the form is issued for all employees of the company, then a dash must be indicated in this column.

Next to the name of the document, its number in order, the date when the form was filled out, and the period of the reporting period for which the calculation was made are written down.

Back part

The main table is located on the back of the form. It is necessary to enter information about the calculation of wages and deductions from it. This side must be filled out line by line, with only one line assigned to one employee.

Column 1 includes continuous line numbering throughout the document.

In columns 2-4 you need to write down personal information for each employee. This data is usually transferred from their personal cards. So, in column 2 the assigned personnel number is rewritten, in column 3 - the last name and initials, in column 4 the position in which he works is entered.

Column 5 records the employee's salary or his hourly rate.

Columns 6 and 7 are intended to indicate the number of days worked during the reporting period. The information must be transferred here from the working time sheet.

In this case, the number of working days worked is entered in column 6, and the number of weekends and holidays when the employee performs work duties is entered in column 7. It is necessary to carry out such a division, because according to the law, weekends or holidays must be paid at double the rate.

Columns 8-12 together form the “Accrued” block. At the same time, columns 8 to 11 indicate various types of accruals for the specified period (basic salary, bonuses, vacation pay, dismissal pay, sick leave and others). And in column 12 it is necessary to summarize all accruals.

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In turn, columns 13-15 are combined into the “Retained and Credited” section. Thus, in column 13 the amount of personal income tax to be withheld from the employee is entered, in column 14 - the total amount of tax benefits provided.

Attention! If it is necessary to indicate a larger number of deductions (for example, alimony, compensation for material damage, etc.), then the number of columns can be increased. Column 15 is the total amount of deductions from the employee.

If on the date of calculation of wages for the new period the employee or company has a debt, then columns 16 and 17 should be used to indicate its amount. The total amount of salary to be paid out is recorded in column 18.

This completes filling out the form. The employee who was involved in its preparation signs the document, indicating the position and decoding.

Design rules

The forms contain different information - T49 is slightly larger, because it involves making calculations. Therefore, the order in which they are filled out is different. General recommendations are:

• the form can be printed and filled out by hand each time, but from the point of view of saving time, it will be more useful to prepare a template on the computer (information about positions, tariff rates and salaries will be constantly duplicated);
• in bookstores and stationery stores you can buy printed forms in A3 format, easy to fill out;
• the statement is certified by the signature of the manager;
• when receiving money in cash, employees sign the statement;
• When making non-cash payments, employee signatures are not required; they are replaced by bank notifications about the transfer of funds.

Payment terms according to the document

The T-51 form is not directly involved in issuing wages - its functions are only to determine it. However, on the basis of this document, pay slips can be drawn up, according to which employees will be paid.

Every company should have a wage policy. In addition, the order must establish certain dates on which payment must be made. The law states that this must happen at least twice a month. The period between days of issue should not exceed 14 days.

It is not prohibited to make payments more often (for example, once every 10 days or every week).

In addition, the date on which the advance payment of wages is paid should not be later than the 30th day of the month, and the remaining part of the salary - before the 15th day of the month following the settlement month.

Important! If the salary is issued in cash from the cash register, then the payment period cannot be more than 5 days, including the day the funds are received from the account to the cash desk.

Current forms

Download salary sheet 2021 T-49

Download for free the form for the payment of salaries T-51

Download for free the payroll form for issuing salaries T-53

Accounting entries

Based on the data contained in the payslip, the following accounting entries are made. For basic salary, bonus, sick leave and vacation pay, they look like this:

The employee may also be entitled to other payments:

The payslip also takes into account the amounts that must be withheld from the employee’s earnings.