This article will focus on salary slips. There are three unified forms of salary statements: settlement (form T-51), payment (form T-53) and payroll (form T-49). All three forms were approved by Decree of the State Statistics Committee dated January 5, 2014 No. 1. The same resolution also approved the procedure for filling them out, which you can find below. Each salary slip has its own purpose and feature, which we will talk about in more detail in this article. Below you can also download salary slip forms and see examples of how to fill them out.
Salary slip forms
Payroll - form T-51
The payroll is intended for calculating wages and reflecting accrual wages employees. Unlike other forms, a payslip cannot be used to pay wages. In this connection, this form does not have a column for affixing employee signatures.
Payslips are convenient for organizations and entrepreneurs who pay wages non-cash by transferring them to employees' salary cards. In this case, since cash is not paid to employees, there is no need to record the payment of wages.
You can download the T-51 form above, and you can familiarize yourself with a sample of filling it out in the special article below.
Payroll - form T-53
Unlike the payroll, the payroll is a statement for the payment of wages to employees. Form T-53 can be used in economic activity organizations and entrepreneurs who pay employees salaries in cash through the cash register. The fact of receiving a salary is recorded in payroll by affixing the employee's signature.
On total amount wages issued to employees on the payroll must be compiled, the details of which are indicated in the payroll.
Note! If a payroll is used in business activities, then payslips must also be prepared along with it. In this case, a payroll is needed for issuing wages, and a payroll is needed for calculating and calculating wages.
A sample of filling out a pay slip is provided.
Payroll - form T-49
In order to simplify the document flow of organizations and entrepreneurs, it was approved mixed form- payroll, which reflects the calculation and payment of wages.
Just like a payroll, a payroll slip is prepared only if wages are paid in cash. At the same time, neither the payroll nor the payroll is prepared.
If settlements with employees for wages are transferred to non-cash form, then the payroll cannot be used in this case.
You can familiarize yourself with a sample of filling out a payroll slip.
Thus, entrepreneurs and organizations can independently choose which documents to use for calculating and issuing salaries. Use a single document - payroll (form T-49) or 2 documents - payroll (form T-51) for calculating wages, and payroll (form T-53) for issuing wages.
The salary statement in any form must be drawn up taking into account the instructions approved by the State Statistics Committee. You can read these rules below.
A payslip is a document that summarizes all information about employee benefits, salary deductions and amounts due for payment. We will tell you about the form in which you can maintain a primary payroll calculation, and also provide a sample of filling out the T-51 payroll. In the article you will find a link where you can download the “Form T-51” form for free.
Legal basis
The procedure for calculating and paying wages to company employees is regulated Labor Code RF. It specifies the calculation method various types remuneration for labor and compensation payments, terms of their transfer, regulation of work and rest hours, other aspects of the relationship between the employee and the employer.
Salaries must be paid at least twice a month. The payment terms are set by the company management taking into account the rules of Article 136 of the Labor Code of the Russian Federation.
Salary to an employee who has worked full month, should not be less than the minimum wage established by the Government of the Russian Federation. Now it is 11,163 rubles. If in the subject of the Federation in which the organization operates, the minimum wage is set higher than the federal one, then the organization should be guided by it when establishing the minimum wage. This is the situation, for example, in Moscow (18,742) or St. Petersburg (17,000).
What documents are used to calculate employee benefits?
With entry into force Federal Law 402-FZ “On Accounting” (this happened on 01/01/2013), organizations are given the right to independently develop those used in their activities source documents(Clause 4 of Article 9 402-FZ). This also applies to documents used in calculating amounts paid to employees for their work. In order to use a independently developed form, it is necessary to provide for the presence of all mandatory details(Clause 2 of Article 9 402-FZ) and approved by local regulations.
If there is no desire or need to develop a sample payroll slip on your own, then you can use unified forms approved by the State Statistics Committee.
Unified document forms
For the calculation and payment of wages, the State Statistics Committee, in Resolution No. 1 of January 5, 2004, approved the following statement forms:
- form T-49 - settlement and payment;
- form T-51 - pay slip;
- form T-53 - payment.
Instructions for filling out the forms are given in the same Resolution No. 1. In this article we will dwell in more detail on the procedure for filling out the T-51 form.
Form T-51 - pay slip: procedure for application and completion
The document form in question is used to reflect only payroll. To reflect payments through the enterprise's cash desk, in this case, payroll T-53 is used. If the company uses the T-49 payroll sheet to reflect the accrual of employee benefits, then this excludes the use of forms T-51 and T-53.
Filling out the form can be done by hand, or you can fill it out on computer media using the appropriate software for the accounting accounting transactions(for example, 1C family). Information on accruals and deductions is provided for each employee separately.
Data on accrued wages is filled in based on the following primary documents:
- time sheets;
- employment contracts;
- bonus orders;
- documents on absence from work (paid and unpaid). For example, sick leave, orders for vacations, etc.;
- orders for other payments.
After calculating the amounts to be accrued, the amounts withheld from the salary are calculated: personal income tax, alimony, professional contributions, etc. The last column of the tabular part of the document shows the amount to be paid to the employee (you can download the payroll form at the end of the article).
Sample filling
Initial data on working days, salaries and other payments of employees of LLC "Company" for August 2019:
According to the five-day schedule working week in August there are 23 working days. All employees pay personal income tax at a rate of 13%, there are no other deductions.
Payroll in form T-53 is the main document that is filled out for any payments in organizations. This document is most relevant for large enterprises, because, if in small companies for issuing wages and other settlements with employees it is possible to draw up documents valid for one working day, then in big companies This method is extremely inconvenient.
Download the form and sample pay slip according to form T-53
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Who fills out form T-53
A payroll is an accounting document, so it is prepared by a specialist in the accounting department. After filling out, the accountant passes the statement to the cashier and he, based on it, issues wages to employees. The document does not require copies, so it is made in a single copy.
The procedure for filling out the T-53 form
The organization's accountant either prints out the T-53 form and then fills it out manually, or fills it out electronically and only then prints it out. The statement contains a table of several columns and rows (by the number of employees), as well as columns for information about wages accrued for payment and a line for the total amount to be paid.
First page design
- First of all, on the title page you must indicate the full name of the enterprise (in accordance with the registration documents), as well as structural subdivision, for which the statement is drawn up (if there is one).
- Next, you need to enter the code according to the general classification of organizations and the number 70 in the “Corresponding account” column.
- Then the validity period of this statement is indicated, which must be at least 5 days from the moment of its signing (Regulation of the Bank of Russia No. 373-P dated 10/12/2011).
- It is imperative that the total amount accrued to employees for the calculated period be entered in the corresponding line of the first page of the payroll, both in digital and written form.
- After this, you must indicate the date of preparation of the payroll, as well as its serial number according to the internal document flow.
- The last thing you need to write on title page Form T-53 is the period for which the payment is made. Here you need to indicate specific dates.
Now visually:
Filling out the second sheet
The size of the payroll directly depends on the number of employees working at the enterprise - the more there are, the longer this document will be. The number of payroll sheets must be indicated in the appropriate column.
- First column The main table of the statement is reserved for the serial numbering of employees.
- Second– for entering a personnel number (this data is stored by the organization).
- On the third the full names of the salary recipients are entered (it is better, in order to avoid possible confusion, to do this with full transcript first and patronymic).
- On the fourth column, the enterprise accountant enters the amount of funds accrued for disbursement for each individual person (in numbers).
- Fifth column, each employee must sign for receipt of wages.
- Sixth The column is intended for entering links to documents for cash settlements (this can be powers of attorney, statements from employees, etc.) If there are no separate notes on employees, then this column can be crossed out.
In the line below the table, you must once again indicate in numbers and in words the total amount of funds accrued for issuance
Director's visa on form T-53
Without the signature of the head of the company, the T-53 payroll will not be considered valid, therefore, after filling out all its points and before transferring it to the cashier for issuing wages, the company’s accountant is obliged to submit it to the director for signature.
And one more signature will need to be placed after all funds have been paid to employees. Payroll will need to be verified Chief Accountant enterprise and, in the absence of any violations, also sign it.
Corrections in payroll
In general, according to the rules for filling out a payroll form T-53, the cashier, before starting to issue funds on the payroll, is obliged to check whether everything in it is drawn up correctly.
If any errors are found, then this document must be returned to the accounting department for revision.
But sometimes situations arise when, for some reason, it is no longer possible to reissue the payroll. In this case, inaccurate information must be carefully crossed out, the correct information must be written on top, and the correction must be certified by the signatures of all the same employees who signed initial version statements. Here you need to indicate the date of correction. If everything is done in accordance with these recommendations, the document will not lose its legal force.
How to close a payroll
This stage is the final one. After the payroll has expired (five days), the cashier must formalize its closure. Moreover, this must be done even if wages were not issued to all employees. To close the statement you need:
- Write the word “deposited” opposite the names of those employees who did not receive the money due to them according to this statement;
- Count the funds issued and those that were deposited. Enter this information on the last sheet of the statement;
- Confirm the statement with a signature;
- Write out consumable cash order. In it you need to write the amount of funds issued, then enter the order number in the statement.
After this entire procedure has been completed, the statement must be submitted again to the accounting department.
Payroll for payroll: free download form
This document is intended to reflect wages paid to employees in cash. In relation to workers whose wages are transferred to bank cards, such a payroll is not prepared (see Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).
The document is drawn up in 1 copy, signed by the head of the company and the chief accountant. Then it is transferred to the cashier.
Usually, the standardized form T-53, approved by the above-mentioned resolution of the State Statistics Committee, is used for its registration, although from 01/01/2013 the use of a unified form is not mandatory for private organizations, so they can independently develop the appropriate form. At the same time, the form compiled by the organization using its own template must still comply with the requirements imposed by law for primary accounting documents (see Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).
The form of the standardized form of the payroll statement can be found at the link: Salary payment sheet according to form T-53 - sample.
If the employee has not received his salary on time, then in column 5 of the statement the following mark is entered: “Deposited”. You will learn about the period after which an organization can write off the amount of accrued but not claimed wages from our article at the link Limitation period for accounts payable-201 6.
Payroll sheet
Another name for this document is a payroll sheet, and the standard form T-51 has also been approved for it (optional for use by private companies). This document is used to calculate the amount of payment to the employee (both advance payment and full salary payment).
IMPORTANT! If the company uses payroll (as per standard form T-49, and in a free format), then the T-51 form is not filled out.
The preparation of such a document is carried out in relation to all employees, including the transfer of salaries to whose accounts plastic cards, in contrast to the above-mentioned forms T-53 and T-49, which are compiled only for workers receiving wages in cash.
A sample standardized form can be found at the link below: Payroll - form T-51: sample.
If an organization independently develops a payroll sheet form, it must adhere to the requirements established by Art. 9 of the Law “On Accounting” in relation to primary accounting documentation.
Data in the payslip is entered on the basis of information primary documentation on recording output, actually worked time (see also the article How to draw up a schedule for recording employee working hours?) and other documents.
Sample summary payroll statement
This type of documentation is used to control movement Money on wages and is convenient for preparing financial statements.
A unified form of the summary statement has not been approved, so each organization draws it up independently, taking into account the purposes of use.
Typically, the information reflected in the summary statement includes:
- monthly accruals for each employee (including bonus, advance payment and other accruals);
- deductions for the same period in relation to each employee;
- amounts of contributions to extra-budgetary funds, etc.
Also, depending on the purpose of compiling the summary statement, the following parameters can be recorded in it:
- form of employment;
- names of employees' positions;
- number of hours worked;
- stage of work execution;
- amount of payment per unit of working time, etc.
Thus, the summary statement demonstrates beginning and ending balances, turnover with detail by employees, account cards, posting reports and primary documentation.
A sample of such a document can be downloaded from the link provided: Salary summary sheet - sample.
So, the payroll is intended to calculate the amounts of wages to be issued/transferred to employees’ cards, and the payroll is intended to record the amounts of wages paid. There is also a payroll that combines the previous 2 forms.
A sample statement for the payment of wages can be drawn up either according to the standardized T-53 form, or in free form, containing all the attributes necessary for the primary accounting documentation. The pay slip (form T-51) can be prepared in a similar way.
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