How long should you keep salary documents in 2021?

In 2021, the order of the Federal Archive of December 20, 2019 No. 236 is in force, which approved the List of standard management archival documents generated in the course of the activities of government agencies, local governments and organizations, indicating their storage periods. Among other things, it established new retention periods for payroll documents. In this material we present them all in a table.

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• How long should you keep accounting and accounting documents from 2021?

How to store employee personal accounts and other documents

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Let us recall the procedure for storing personal accounts and other “salary” documents of employees. By what rules is the archive compiled? Completing the archive of an organization is the systematic replenishment of the archive with documents from the structural divisions of the organization, as well as other organizations that are the sources of the archive. The archive package includes:

1. identification of archive acquisition sources;
2. definition

Responsibility for violation of storage procedures

The head of the organization is responsible for organizing the storage of cash documents. For improper execution, administrative liability is provided in the form of a fine. The amount of the penalty ranges from 5,000 to 10,000 rubles. For repeated violation - up to 20,000 rubles.

Tax liability is also assumed. The absence of primary documents necessary for calculating tax is a gross violation of the law and provides for a fine of 10,000 to 30,000 rubles.

Topic: Formation of cases with personal accounts of employees

Personal accounts of employees for wages are formed into independent files within the calendar year with the surnames of employees arranged in strict alphabetical order. If the thickness of the case exceeds 2.5 cm.

it is divided into volumes with the letters of the alphabet of the surnames of workers included in this volume designated in the headings of each volume. All documents (copies of orders, certificates, statements, calculations of accrual of monetary amounts) attached to the personal account are confiscated during the archival formation of the case. In many organizations, an employee’s personal account can be maintained not for one year, but for several years in a row (usually in organizations with a small staff).

At the same time, printouts (computer) of wages for several years in a row are glued to the back of the personal account cards.

Such cases are not subject to reformation and are considered as a single set of documents on the employee’s personal account for several years.

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. Here 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. Here is an example of filling out the form.

Payroll employee personal account

Evdokimova Natalya Author PPT.RU May 7, 2021 Since 2013, most unified forms of primary documentation have ceased to be mandatory for use in accounting.

However, some forms are still used at the independent decision of companies.

In this article we will tell you which form is used to maintain personal payroll accounts for employees.

ConsultantPlus FREE for 3 days Currently, two unified forms of employee LP are used in accounting: form No. T-54 and No. T-54a. Both forms have been approved. Let us recall that the entry into force abolished the mandatory use of unified primary accounting forms.

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.

What documents should you print at the end of the year and how to properly certify them

How this article will help: You will understand which documents need to be printed and which can be stored electronically.

If you are looking for where to get the old employee personal account form, unified forms are available for download below. Specialized documents that are used in accounting to reflect information about monthly accruals, deductions and payments due to a specialist.

And how to certify those that were transferred from the computer to paper. What it will protect you from: From claims from inspectors from the inspectorate, the Pension Fund of Russia and the Social Insurance Fund and from piles of unnecessary papers. If your company is simplified Most of the recommendations for simplifiers will be useful. Except for those related to income tax and VAT. Nowadays, many accountants keep records on computers.

After all, it is enough to enter data from the primary data into the program to quickly generate the necessary reports.

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Someone compiles statements and analytical tables in Excel. All these are electronic documents.

Some of them can be stored as is on the computer. Others are better on paper. We have listed the documents that need to be printed in the table below. We will tell you more about them in the article and give you advice on how to certify paper versions.

Document Storage form Conditions under which it is possible or necessary to store in this form When you need to print it Reason

Organization archive: we store labor and wage accounting documents (Demidov G.I.)

In September, the information “Answers to frequently asked questions related to the activities of organizational archives” was posted on the official website of Rosarkhiv (https://archives.ru). In particular, it was explained which documents belong to the Archive Fund of the Russian Federation, what needs to be done with the documents of the predecessor of the enterprise if their departmental storage periods expire, what to do with documents on the personnel of dismissed workers, what to follow when determining the storage period for documents of a non-governmental organization, Is it necessary to separate permanent, long-term and temporary storage matters during storage?

In the article, we presented Rosarkhiv’s answers to pressing questions of organizations, and also provided information on the storage periods of certain types of accounting documents for labor and wages accounting. Relations in the field of organizing storage, acquisition, accounting and use

The importance of “primary” accounting for salaries and personnel for business

Every year the state tightens the external conditions for the existence and development of business. Therefore, the main task of the owner is to predict and minimize possible losses if the company suddenly comes under the attention of regulatory authorities. “Correct” primary documents in this sense are a reliable way to demonstrate your integrity and eliminate the desire of the relevant structures to check your business more thoroughly.

Papers involved in personnel records deserve no less attention. The Labor Code of the Russian Federation largely protects the interests of the employee, not the employer. Compensating for such injustice, as well as assigning to each employee the degree of responsibility that the specifics of your business provide, can only be done through competently developed local regulations.

In addition, personnel document flow is often a “collection” of errors that are accidentally discovered only during an inspection by Rostrud, Roskomnadzor, FSS, proceedings by the prosecutor’s office, police, migration service, or on the eve of a labor dispute with an employee. For a formal approach to routine work, you will have to pay fines of hundreds of thousands of rubles.

If you outsource HR administration to 1C-WiseAdvice, you will receive specialized specialists: an assistant, a HR specialist, an HR support expert, and a labor law lawyer. It will cost about the same as the services of a full-time personnel officer working “for show.” A high level of automation not only minimizes manual labor in performing typical tasks, but also eliminates the human factor, which turns into annoying mistakes at the most inopportune moments.

But the most important thing is that we are financially responsible for the quality of the services provided. An exclusive professional liability insurance contract includes an expanded list of risks that are not covered by a standard policy and are not insured by most other accounting companies.

Read more about the benefits of outsourcing HR administration

Unified form No. T-54a (personal account (SVT))

Recruitment and transfers Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media. networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week > > Tax-tax August 09, 2021 T-54a (personal account) - a form used to display the information necessary for calculating wages and making deductions from it for a specific employee throughout the year, as well as for entering the amounts of accruals and deductions there.

You will learn more about where and why this form is used, as well as the procedure for filling it out, in our article.

Form T-54a is unified (approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1)

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 a statement 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.

Personal account T-54a: sample filling

Author of the article Olga Evseeva 4 minutes to read 681 views Contents In this article we will look at: Personal account T-54a. Let's find out what the form is used for.

Let's figure out who fills out and signs the personal account. Operations for calculating wages, vacation pay, bonuses, sick leave and other payments are elements of the economic activity of the enterprise. According to the federal law “On Accounting”, all of them must be confirmed by primary accounting documentation.

You can familiarize yourself with the form. The Decree of the State Statistics Committee dated January 5, 2004 establishes two possible options for forms: T-54 and T-54a. The latter involves automated processing of information and fillings in 1C, SAP, BOSS-HR and similar programs. In 2013, the forms ceased to be mandatory; the legislator allowed organizations to develop and approve forms convenient for themselves.

Provided that they

General requirements for the preparation of primary documents

Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ states that every fact of the company’s economic life must be documented in the appropriate primary document. And he immediately warns that “imaginary and feigned” transactions are not allowed in accounting.

The reality of government transactions is receiving increased attention today. In this regard, since 2013, not all primary documents are subject to mandatory registration according to samples from albums of unified forms approved by the resolutions of the State Statistics Committee of Russia. Now the “primary” data can be processed to suit the needs of your accounting department and business - the main thing is that the data is not hidden or falsified. In any case, an independently developed primary document must contain all the mandatory details listed in Part 2 of Article 9 of Law No. 402-FZ.

Not only the state, but also the business owner is interested in ensuring that the information in primary documents corresponds to reality. If the state is confident that you are law-abiding, you, in turn, can also be confident, for example, that you will not be exposed to manipulation by employees, labor disputes, or sanctions.

1C-WiseAdvice experts will help you assess existing risks and correct HR errors. provides for a general assessment of the organization’s personnel records management and its compliance with labor legislation, identification of accounting errors and direct violations of the Labor Code. Our experts will describe the identified risks and the penalties provided for them, and comment on how best to correct the mistakes made. In serious cases, when many violations have accumulated, we can draw up a plan for restoring personnel records and implement it ourselves.

Unified form No. T-54 - personal account

Accounting documents Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media.

networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week > > > Tax-tax February 18, 2021 Documents and forms will help you: Unified form T-54 - a document that unites contains all the information about the employee working in the organization.

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Let's look at when it is used and where you can find such a form. The unified form T-54 is a document drawn up for the current year for each working employee.

The date of initial execution of this form (beginning of the billing period) corresponds to the date of hiring, the completion date (end of the billing period) corresponds to the date of dismissal.

Employee's personal account (forms T-54 and T-54a)

→→→→Employee’s personal account An employee’s personal account is an internal document of the employer containing information about all types of payments and deductions from the employee’s salary. The personal account is opened by an accountant and maintained by him throughout the employee’s entire career.

The data is entered on the basis of primary documents recording production, work performed, time worked and documents for various types of payments.

Such documents, in particular, include:

1. production reports;
2. time sheet (form T-13);
3. route and waybills;
4. orders;
5. orders for piece work;
6. other documents.
7. sick leave;

Based on the personal account data, a payroll statement is subsequently filled out.

Personal account is maintained in two forms:

1. – a unified form of personal account card.

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.

Personal accounts of employees by salary

→ → Current as of: September 20, 2021

To record labor and pay for it, the legislation provides for unified forms of primary accounting documentation. We will tell you about the personal account in our consultation. The employee’s personal account is used to monthly reflect all types of employee accruals, deductions from wages and payments during the calendar year.

In fact, this is the only primary document that is filled out separately for each employee and contains complete information about wage payments made to him.

A personal account is maintained on the basis of primary documents recording production and work performed, time worked and documents for various types of payment. “Personal Account” was approved by the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. For automated processing of salary data, the specified Resolution offers a Personal Account (svt),

The retention periods for some accounting and tax documents have been changed

Literally yesterday, new rules for office work and archival storage of documents began to take effect - we talked about this the day before (order of the Federal Archival Agency of December 20, 2021 No. 236 (registered with the Ministry of Justice of Russia on February 6, 2021)).

And on February 18 of this year, a new List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations in the implementation of the same type of management functions, regardless of their organizational and legal forms and form of ownership, comes into force. That is, it is mandatory for use by both public sector organizations and other legal entities.

The document replaced List No. 558, approved by the Russian Ministry of Culture in 2010 and including 1003 items. In 2021, the authority to approve lists of standard archival documents was assigned to Rosarkhiv.

The list compiled by Rosarkhiv has been significantly reduced and contains 657 standard management archival documents indicating storage periods. The main reason for reducing the number of positions in the List is the formation of various types of correspondence into a single file.

But, perhaps, the most important thing is the change in the storage periods for accounting, tax, personnel and other documents. Which documents will have to be stored longer when the new List begins to be applied, and which ones will have a shorter storage period? The main changes are in the comparative table:

In addition, a number of documents that were previously intended to be kept for 75 years will need to be double-checked. The fact is that their storage period will now depend on the date of completion of paperwork for such documents: those completed before January 1, 2003 still need to be stored for 75 years, but documents on which work was completed after the specified date are stored for 50 years. In particular, this applies to employment contracts, documents on admission, transfer, dismissal, personal cards of employees, as well as documents on receipt of salaries and other payments - in the absence of personal accounts.

The entry into force of the new List, of course, leads to the need to adjust the nomenclature of cases in the institution. This procedure should be approached very carefully, if only because for violation of the procedure and terms of storage of accounting documents, officials of a public sector organization may be brought to administrative liability under Art. 15.15.6 Code of Administrative Offences. In addition, the lack of documentation may become the basis for bringing to tax liability under Art. 120, art. 122, art. 126 of the Tax Code of the Russian Federation.

Maintaining employee payroll accounts

Contents The employee’s personal account must be filled out at each enterprise.

All organizations are required to maintain accounting records correctly and legally. The rules for calculating employee wages, approved by the state, include a number of documents and forms that accountants must fill out when calculating wages.

A personal account is a document or register used in accounting and personnel work.

In Russia, the employee form T-54 has been approved. Personal documentation is considered to be paper and electronic media of information about an employee.

An employee, having got a job, must open a personal account in the accounting department, the basis for this is an order or a copy of the order on taking up the position. A register must be filled out for each employee, regardless of whether the position is permanent or temporary. Form T-54 is a cumulative statement and contains information on wages accrued from the beginning of the year to the end.

Storage periods for individual wage documents

Good afternoon On the “clerk” I found a very good cheat sheet on “primary” personnel. I offer you a complete list, very clear, I hope it will be useful: Unified forms that should be used when registering labor relations with employees were approved by the 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 of labor and its payment.” This Resolution approved the following forms of primary documents: 1. For personnel records: No. T-1 “Order (instruction) on hiring an employee,” No. T-1a “Order (instruction) on hiring employees.” These forms are used to formalize the hiring of an employee (T-1) or a group of employees (T-1a). Shelf life 75 years. No. T-2 “Personal card of an employee”, No. T-2GS (MS) “Personal card of a state (municipal) employee.” An employee’s personal card is the main document for recording employee data and is issued for all, without exception, employees of the enterprise with whom employment contracts are concluded. Shelf life 75 years. No. T-3 “Staffing table”. A mandatory and very important document reflecting data on the structure of the organization, its staffing and staffing levels. And the staffing table itself and changes made to it are approved by order of the manager. Shelf life 3 years. No. T-4 “Registration card of a scientific, scientific and pedagogical worker.” This form is used in scientific and educational institutions to register scientific workers. Filled out on the basis of diplomas of Doctor of Science and Candidate of Science, certificate of associate professor and professor and other similar documents. No. T-5 “Order (instruction) on the transfer of an employee to another job”, No. T-5a “Order (instruction) on the transfer of employees to another job” formalizes the transfer of employees to another position within the organization. The employee’s written consent is attached to the order. Shelf life 75 years. No. T-6 “Order (instruction) on granting leave to an employee”, No. T-6a “Order (instruction) on granting leave to employees”, Used for registration and accounting of leave. Shelf life: 5 years. No. T-7 “Vacation schedule”. A mandatory local regulatory act that annually determines the order of provision of paid leave to employees of the organization in accordance with the provisions of Article 123 of the Labor Code. Approved by the employer no later than two weeks before the start of the calendar year. The procedure for drawing up a schedule can be fixed by internal labor regulations or provisions of a collective agreement, or other internal documents of the organization. The employee must be notified of the start time of the vacation by signature no later than two weeks before it begins. Shelf life: 1 year (we recommend storing until you pass an inspection by the Federal Tax Service or the Labor Inspectorate). No. T-8 “Order (order) on termination (termination) of an employment contract with an employee (dismissal)”, No. T-8a “Order (order) on termination (termination) of an employment contract with employees (dismissal)”, used for documentation upon termination of the employment relationship. Shelf life 75 years. No. T-9 “Order (instruction) on sending an employee on a business trip,” No. T-9a “Order (instruction) on sending employees on a business trip,” is issued when sending an employee (employees) on a business trip. Filled out on the basis of a job assignment (form T-10a). Shelf life: 5 years (for long-term foreign business trips - 10 years). No. T-10 “Travel certificate”, serves to confirm the time spent on a business trip. The certificate indicates the time of arrival of the employee at the destination, as well as the time of departure. This document is drawn up on the basis of an order for sending on a business trip (form T-9) and is certified by the receiving party. Shelf life is 5 years (for business trips to the Far North and equivalent areas - 75 years). No. T-10a “Official assignment for sending on a business trip and a report on its implementation” contains information about the purpose of the employee’s trip and its final results. It is the basis for issuing an order in the T-9 form and serves to confirm the economic justification of business trip expenses. Shelf life: 5 years (for long-term foreign business trips - 10 years). No. T-11 “Order (instruction) on rewarding an employee”, No. T-11a “Order (instruction) on rewarding employees”, is issued in the case of rewarding employees for success at work. The order is the basis for making a corresponding entry in the employee’s personal card (form No. T-2, No. T-2GS (MS)) and the employee’s work book. Shelf life 75 years. 2. For recording working hours and settlements with personnel for wages: No. T-12 “Table of recording working hours and calculating wages”, It is not only a document reflecting the labor discipline of the organization, but also serves as the basis for calculating wages to employees. Companies need this document not only for maintaining accounting records of payroll calculations. The report card is also necessary to confirm the economic justification of expenses for remuneration of employees for tax accounting purposes, since in essence it is a document confirming the actual performance of their work activities by employees. The T-12 form is universal and is used in most organizations. Shelf life: 5 years (under hazardous working conditions – 75 years). No. T-13 “Working time sheet”, used by companies that use an automatic system for monitoring employee attendance and absence from the workplace (turnstiles, electronic passes and other recognition systems that record the time of arrival and departure of employees). Shelf life: 5 years (under hazardous working conditions – 75 years). No.T-49 “Payroll”, No.T-51 “Payroll”, No.T-53 “Payroll” are used for calculating and paying wages to employees. If form No. T-49 is used, other settlement and payment documents according to forms No. T-51 and No. T-53 are not drawn up. In case of transfer of wages to bank cards of employees, only a payslip is drawn up (forms No. T-49 and T-53 are not drawn up). Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years). No. T-53a “Payroll Registration Journal” is used to record and register payrolls for payments made to employees. Shelf life: 5 years. No. T-54 “Personal account”, No. T-54a “Personal account (svt)” (svt - computer equipment), are used for monthly reflection of information on wages, all accruals, deductions and payments in favor of an employee during the calendar year . Shelf life 75 years. No. T-60 “Note-calculation on granting leave to an employee”, is used to calculate vacation payments due to the employee. Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years). No. T-61 “Note-calculation upon termination (termination) of an employment contract with an employee (dismissal)”, used for accounting and calculation of wages, compensation for unused vacation and other payments to employees upon termination of an employment contract. Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years). No. T-73 “Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work.” It is used to register and record the acceptance and delivery of work performed by an employee under a fixed-term employment contract concluded for the duration of a specific job. Serves as the basis for the final or phased calculation of payment amounts for work performed. Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years). 04/25/12 12:06 Ekaterina Annenkova certified auditor of the Ministry of Finance of the Russian Federation, expert in accounting and taxation of the Information Agency "Clerk.Ru" Specially for Clerk.Ru