Issuance of salaries from the cash register in 2021 and 2021

Salary payment form

Employee benefits may be paid:

in monetary form (cash or non-cash transfers);
in kind.

In order to implement operations for issuing earnings in cash, the company initiates the withdrawal of the required amount from the current account to the cash desk. This procedure can only be carried out by an authorized official with whom a full liability agreement has been concluded. The check indicates the details of the person entrusted with receiving money from the bank.

Procedure and terms of payment of wages

By law, the employment contract specifies only the amount of the employee’s salary, and all other conditions of his working relationship with the employer, namely methods of payment of funds, amounts of advance payments, coefficients, are determined by the provisions of collective agreements, additional agreements or clauses in the staffing table. At the same time, internal corporate documents do not contradict federal and regional laws, otherwise they will be declared invalid.

Labor legislation requires employers to pay salaries to employees of enterprises at least twice a month, and according to the new rules, the period of time between the issuance of funds should not exceed 15 calendar days. These norms do not apply to certain categories of citizens who perform federal service, for example, contract employees in the Ministry of Defense - they are paid once a month. The number of payments may be more than two; many organizations have established an internal procedure according to which employees receive wages weekly.

Dates and frequency of payments

The Labor Code establishes the procedure for paying salaries twice a month. The final payment to the employee for the reporting period must be made before the 15th of the next billing month.

Employees must be paid wages (Part 6 of Article 136 of the Labor Code of the Russian Federation):
for the first half of the month (advance) – no later than the 30th (31st) day of the current month;
for the second half of the month - no later than the 15th day of the next month.
Specific dates and method (cash or transfer to a card) are established by an employment or collective agreement or a local regulatory act of the organization (for example, internal labor regulations or regulations on remuneration) (Letters of the Ministry of Labor dated August 10, 2017 No. 14-1/B-725, Rostruda dated 03/06/2012 No. PG/1004-6-1).

The period for paying wages from the cash register is limited to three working days from the date of receipt of funds in the cash book. After this time, all unclaimed amounts are deposited.

Employers are not authorized to independently shift the deadlines for settlements with staff, withhold cash in the cash register with the subsequent exceeding of the limit, and refuse to deposit funds. Legislation requires that the exact dates of income payment be recorded in local acts. If the organization has a large number of staff, then different deadlines can be set for each category of employees.

Accountable money

Now you can issue one order to issue money to several employees or one employee several times. The order must indicate the surname and initials of the accountable persons, the amounts and terms for which the money is issued.

But in an application for the issuance of accountable money from an employee, it is no longer necessary to indicate the amount and period, or affix the manager’s signature and date. At the same time, the document also removed the mention that the application can be submitted in any form. Perhaps later the Central Bank will establish a single application form for everyone, or offer to approve its own form.

If we proceed not from the form, but from the content of the document, it is optimal to leave in the application at least the amount to be received and the signature of the manager. Otherwise, the meaning of the statement is lost - the cashier will not be able to determine exactly how much he should give out and whether in principle he can do it.

The advance report no longer has to be submitted strictly within three days from the end of the period for which the money is issued or from the date of starting work - this requirement has been removed from the Instructions. An entrepreneur or the head of an organization decides for themselves the deadline for reporting, and stipulates this deadline in local regulations.
But keep in mind that if the tax authorities find the organization’s deadlines for submitting advance reports unreasonably extended, they may require proof of the intended use of money and the capitalization of inventory items. If there are no documents, such amounts are considered the income of the accountable person and are included in the personal income tax base.

Documentation of salary payment

When paying employees in cash, the payment of wages from the cash register in 2020 can be confirmed by the following forms:

expense cash order, the template of which is recorded in sample KO-2;
payroll statement according to the T-49 form recommended by the State Statistics Committee;
pay slips T-53.

In payment forms, after the issuance of money, the handwritten signatures of the recipients of funds must be affixed. If an employee has entrusted a third party to receive his salary for him, the fact of delegation of authority must be confirmed by a notarized power of attorney. The original power of attorney at the time of payment is given to the cashier and filed with the payment documents (if this is a power of attorney for a one-time salary receipt).

The cashier's procedure when paying wages through the cash register:

Acceptance of payment forms signed by responsible persons. The forms must be signed by the accountant and the head of the company.
Verification of the identity of signatures in samples and documents accepted for execution.
Checking the consistency of the totals and their correctness in words.
Issuance of money to the recipient upon presentation of an identification document (passport).
If the payment is made by power of attorney, the details of the power of attorney are indicated in the notes column in the statement.

In cases where there are deposited amounts, the total amount of unclaimed money is indicated in the statement when closing it. The processed payment documentation is signed by the cashier and submitted to the accountant for verification. The accountant checks all the results, the correctness of the cashier’s report, and confirms the results of the reconciliation with his signature.

Cash book in separate divisions

The cashier must ensure that he is issuing money to the person indicated on the debit order or statement.

Moreover it is no longer written that for this you need to check your passport or other identity document. Therefore, the cashier has the right to independently decide what confirmation to require. For example, you can get by with a driver's license.

Everything related to the issuance of money by proxy was excluded from the Instructions.

Reflection in accounting

When making payroll settlements with employees through the cash register, accounting records must show the reduction of the company's available cash and repayment of obligations to personnel. This is done using standard correspondence D70 - K50. If the salary will be issued by transfer to card accounts, then the posting is made between the debit of account 70 and the credit of account 51. The deposit of funds is reflected by entry D76 - K70.

Do I need to register?

The statement contains information about who needs to be paid and in what amount. When receiving money, each employee puts his signature opposite the amount received.

That is, the statement reflects information about what amounts need to be paid, what amounts have already been issued, and what amounts have been deposited.

In order for an accountant to be able to record the expenditure of issued cash in accounting, one statement is not enough; a primary document is required - an expenditure cash order.

It is RKO that serves as the basis for making the entry for spending cash from the cash register - Dt 70 Kt 50.

In addition, the order serves as the basis for making a registration entry in the cash book about the expenditure made from the cash register.

Payment of wages in cash

Paying company employees in cash is the most labor-intensive type of payment. More or less large companies do not practice this method, since for them it seems inconvenient, and even entails new expenses. Costs arise at the stage of transferring money from a banking institution, storing it at the enterprise, and recalculating amounts by the settlement department.

As for small and medium-sized businesses, cash payments are made quite often, especially since this is practical in relation to the remuneration of those employees who work for piecework rather than fixed wages. When the funds are handed over to them, they have the opportunity to immediately check the amount paid on the spot and, if the payment is fair, sign the statement.

Does the employee have a choice?

An organization can have any remuneration system. At the same time, the employee, regardless of this, retains the right to choose.

If desired, he can contact the employer to receive his salary in cash if payment is made by bank transfer.

The manager does not have the right to refuse this action to the employee.

The employee’s rights regarding this issue are specified in Article 136 of the Labor Code of the Russian Federation.

To transfer to cash, a working citizen must prepare a corresponding application.

It is drawn up in a free form, because there is no unified form for it.

Identifies data that must be reflected in the document.

These are:

Company name;
Full name of the manager, his position;
Title of the document;
Full name, position of the specialist who compiled the application;
appeal text. Includes the main purpose of writing the document - a request for a transfer to a cash wage system;
date of writing;
employee signature.

Sample application

applications for payment of wages through the cash register - word.

The paper can be in written or electronic form.

When filling out an application for payment of wages in cash through a cash register, it is important to remember that in order for it to take effect, it must not only be filled out correctly, but also be submitted to the employer in advance.

The minimum period is 5 days before the company's established payday.

If the document was received by the manager later than the specified period, the latter may refuse the employee’s request.

His actions in this case cannot be considered unlawful.

If necessary, the employer may require monthly preparation of the document.

Doing this is not prohibited - you should be guided by the rules established at the internal level.

conclusions

Payment of wages is one of the most pleasant moments of working life. Receipt of funds can be carried out in cash or non-cash.

Each employee has the right to independently choose the most suitable option for him. If desired, he can contact his manager to change the method of receiving his salary.

All the nuances concerning this topic are reflected in Article 136 of the Labor Code of the Russian Federation. All actions of the employer and employee must be carried out on the basis of current legislation.

Is it possible to receive a salary through a cash register: rules for issuing

The rules for paying wages to employees of the organization, which determine the procedure, forms, terms, places of issue, are prescribed in local regulations (Articles 131 and 136 of the Labor Code of the Russian Federation).
Such documents may be considered a collective agreement or internal labor regulations. Additionally, the rules for issuing wages are fixed in the employment contract. Is it possible to receive salary in cash? In accordance with current legislation, employee remuneration can be made in cash or in kind. Cash issuance for these purposes is carried out at the place where the employee performs his official duties. On the day when the employer must pay wages in cash, it is necessary that the organization’s cash desk has the required amount of money.

By law, there are two sources of cash that a business can use to pay salaries:

Bank account of the organization. Payroll withdrawals are made by the authorized person in whose name the check for this action is written (for example, a cashier). This document must state the purpose - payment of wages.
Cash received at the cash desk, with the exception of funds accepted by payment agents from citizens as payments in favor of other persons (clause 1 of the Central Bank Directive No. 5348-U dated December 9, 2019).

Answers to common questions

Question No. 1: Can I request from the accounting department at my place of work that my salary be paid into two different bank accounts?

Answer: Yes, the advance payment can be transferred to one bank account, and the basic salary to another; you will need to leave a statement to the accountant of your company.

Question No. 2: If I ask for my salary to be given in cash, will this not arouse suspicion on the part of the tax service, and will this mean that I am receiving wages “in an envelope”?

Answer: No, even if you receive funds in cash, money will be withheld from your salary for insurance contributions and personal income tax payments. Your situation will also not arouse suspicion from the Federal Tax Service, since the law does not prohibit employees from receiving wages in cash.