When the business entity uses employee labor in its activities, which has been involved in labor contracts, he must charge and pay to his employees for the established rules of salary for their work. For the work of calculating remuneration and its design in 2019, the T-51 settlement statement can be used. In existing economy conditions, it is one of the main forms for paying salary.
The duty of the software is assigned to the accountant of the settlement department. If it is absent, then any other accountant, economist, director, etc. can produce remuneration.
It is these specialists in the implementation of the settlement of remuneration constitute the primary documents on the accrual of salary, including the settlement statement. The company has the right to apply the form approved by statistical bodies, or based on its own proprietary, taking into account the peculiarities of the implementation of activities.
The estimated statement may be prepared manually at the form acquired in the printing house, which is typical for small business enterprises. However, it is more efficient to prepare it in accounting programs, where filling is programmatically with the implementation of calculations in automatic mode.
The use of the T-51 form also involves the use of the T-53 form. The second document takes place for the payment of remuneration to employees of the company. Such a principle of accrual and payout payments is characteristic of enterprises that are not related to small businesses in which accounting is in full.
Attention! For organizations that are considered small enterprises, it is more efficient to use such a form as. The design of a single document becomes possible due to a small number of employees in order to simplify and optimize accounting.
The estimated statement is the main source of information for calculating NFFLs and insurance premiums for mandatory types of insurance, as well as to fill all the necessary tax reports.
The settlement statements are stitched from month to a month with the documents attached to them, to which the calculations of the vacation taxes can be attributed, disability benefits, etc.
The frequency of compilation
The estimated statement allows you to determine the size of earnings, which worker will receive over the past month.
At the same time, according to the latest changes in the legislation and letters of supervisory authorities, the organization is obliged to pay an advance payment, but to produce its calculation, based on the number of days and accrual periods generated during this period.
In this regard, it is desirable to determine the amount of advance to produce with the help of a settlement statement. Further, after the completion of the month, the calculation is made by a new document, while the total number of worked days and all necessary accruals takes into account. The amount issued at the same time is indicated by a separate column in the "kept and credited" block.
What documents are issued on its basis
Based on the data contained in the settlement statement:
- The T-53 payment statement contains the names of employees and the amount of salaries to issue;
- The T-53A form magazine is intended for end-to-end registration of all issues issued in the company T-53;
- The personal account, the format of T-54 or T-54A - after calculating the salary, information about accrual and deduction for each month is transferred. The personal account is conducted for each employee of the company.
- - discharged on a specific employee when paying a salaries;
- The registry for listed salary is drawn up if the salary is transferred to employees on maps or accounts. Usually contains a card number or account and the amount for enrollment.
- Payment order - issued when listed wages for cards or bank accounts. It can be issued individually for each employee, or for the entire amount of extradition, if the payment is made by registry.
Download the form of the settlement statement in the form T-51 for 2019
Sample fill in the calculated statement in the form T-51
Facial part
Make data on the form you need to start with a title page. There is a company name, as well as assigned to it. The statement can be composed for any particular department. In this case, its name must be recorded in the graph, coming further. If the form is drawn up for all employees of the company, then in this column you need to specify a dashboard.
Near the document name, its number is written in order, the date when the form was filled, the interval of the reporting period for which the calculation is made.
Rumbled
The main table is located on the reverse part of the form. It requires information about the calculation of salaries and deductions from it. It is necessary to fill this side by line, while only one line should be assigned to one employee.
Column 1. Includes end-toile numbering of strings throughout the document.
IN columns 2-4 You need to record personal information on each of the employees. This data is usually transferred from them. So, the assigned toabile number corresponds to the column 2, the surname and initial column, in column 4, is affixed by the position on which it works.
IN Column 5. The salary of the employee is entered or its tariff rate for an hour.
Columns 6. and 7 Designed to indicate the number of days spent during the reporting period. Information here must be transferred from the table of working time.
At the same time, the number of working days developed in the column 6 is made, and in the column 7 - the number of weekends and festive, when an employee perform labor duties. It is necessary to perform such a separation, because by law weekend or holidays must be paid for a tweaked rate.
Columns 8-12. Form together the block "accrued". At the same time, in columns from 8 to 11, various kinds of accrual for the specified period (the main salary, premiums, vacation, calculation during dismissal, hospital and others) are indicated. And in the column 12 it is necessary to summarize in all charges.
In turn, the columns of 13-15 are combined into the "kept and credited" section. Thus, the column 13 is affected by the amount of the tax of the NDFL to be held with the employee, in the column 14 - the total amount of tax benefits provided.
Attention! If you need to specify more retention (for example, alimony, compensation for material damage, etc.), then the number of columns can be increased. Count 15 is a general outcome to hold from the employee.
If a debt is listed at the date of calculating the salary for the new period, then it is necessary to use columns 16 and 17 to indicate its amount. The total amount of salary to issuance to the hands is written in column 18.
On this, the filling of the statement is completed. An employee who engaged in its preparation signs a document, indicating the post and decoding.
Data payments for the document
The T-51 form is not directly involved in the issuance of salary - its functions only define it. However, on the basis of this document, payment statements may be issued, for employees will be issued earnings.
Each company should be created by the Labor Position. In addition, certain dates must be established by order, which should be paid. The law establishes that it should take place at least twice a month. The period between issuance days should not exceed 14 days.
It is not forbidden to make payments more often (for example, once every 10 days or every week).
In addition, the number that the salariary is paid, should not be later than the 30th day of the month, and the remainder of the salary is up to the 15th day of the month, which follows the calculated one.
buknophhi
Important! If the salary is issued in cash from the cash register, the period of payment cannot be over 5 days, including the day of receiving funds from the account to the cashier.
Accounting wiring
Based on the data contained in the settlement statement, the following postings are performed in accounting. For the main salary, premiums, hospital and vacation payments, they look like this:
| Debit | Credit | Operation |
| 20 | 70 | Made accrual for main production workers |
| 23 | 70 | Accrual for employees of auxiliary production |
| 25 | 70 | Accrual for employees who fulfill the obligations of the general production |
| 26 | 70 | Accrual by employees with administrative functions (leadership, accountant, etc.) |
| 44 | 70 | Accrual to workers who are busy in trade |
| 91 | 70 | Accrual to employees who directly do not participate in industrial activities |
Other payments can also be assigned to the employee:
The settlement statement also takes into account the amounts that need to keep the employee's earnings.
The main document that is filled with cash payments at large enterprises is the payment statement. Like any other, it has its own rules and design features.
This form is usually used in large companies - small firms for settlements can issue profitable orders (operate within one day).
What is a salary statement?
Salary statement - form in the form of T-53 (OKD No. 03010111). It is applied at enterprises to issue a salary to employees. This document is similar to the settlement statement. A key difference - in the T-53 indicates the amount that will be listed by the "clean" employee (that is, after all deductions).
T-53 may consist of several pages (depends on the number of personnel). The deadline is usually up to 3 business days. Blanches in form T-53 are registered in the journal under the sequence number. It needs to be conducted throughout the calendar year, and then stored in the company's archive of the following 5 years. It will not hurt to know about the rules and features of its fill.
Salary statement - Blank (download)
Payment Selfness - Filling Sample
Features of filling out a wage statement
The document must fill in an accountant (or manually on a printed form, or on a computer with a subsequent printout). After that, the form is signed by the Director and is transmitted to the cashier, which will give cash to employees according to the list.
The following information indicates on the personal sheet:
- Name and OKPO enterprise.
- Debit account.
- The term of the statement (at least 5 days from the date of its signing).
- The amount of wages, which is supposed to be paid on this document.
- Signatures of the chief accountant and the head of the company.
- Estimated period.
On the next sheet (or sheets, if there are many employees) a table with the following columns:
- Record number.
- Cabinet employee.
- Femo employee.
- Amount to issue.
Opposite each row (employee) leave a place to sign an employee. He must subscribe to the fact of money. If for some reason the money was not issued - opposite this officer, the cashier puts the mark "Deposited".
If a large number of employees and the cashier do not know everyone in the face - in the last column, a document is specified that the employee must have to make money. If this is not required, the column is not filled.
Important: If the worker distinguished itself with some positive qualities or achievements, the manual may write out.
At the end of the form, the cashier contributes the result: what amount he issued, and how much was deposited (if it was). When the form is fully filled, it is signed by the cashier (which issued funds), dates back and transmitted to the accounting department. It is obliged to check the accountant and, if there are no errors, sign and put the test date.
Are corrections are allowed in the statement to issue a salary?
When filling out the document (especially if not one form is filled, and immediately a large number) errors are not excluded. If they are detected by the cashier before issuing funds, the paper returns to the accounting department. If it is impossible to reorder the document, you can cross the erroneous data and enter the correct.
To prevent errors and not correct them, any form should be filled according to the rules (including).
Important: The correction must be certified by signatures of responsible persons who signed the initial option. Also, the date of application should also be installed. No signatures and dates, the correction is considered invalid.
Let's sum up
The statement for issuing a salary is not the most basic document with which accounting needs to be operated. The form of T-53 form is filled regularly, but the process of its design is simple and fast.
The main nuance is the lack of errors in numbers: due to inaccuracies in the calculations, an employee (or employees) may not be paid money or vice versa - get more. To prevent errors after filling in an accountant and after issuing funds, the document is checked and stored in the enterprise archives.
The wage accrual statement is the main document for calculating the salary of employees of the enterprise for the past month.
Based on the decision of the State Committee of Statistics, the forms of statements were unified as follows:
1. The settlement payroll T-49 is the calculation of the salary and issuing money to the employee.
2. Estimated statement T-51 - calculation and accrual of wages.
3. The T-53 payment statement is the basis for issuing money.
Payslip
The statement of payroll is drawn up and signed by an accountant in a single copy. The basis for its calculation are primary accounting documents for working time. Signature director is not required. In such a document, the estimated statement is also drawn up in the case when the salary is not issued in cash, but is charged on bank cards.
The T-51 statement form consists of a title leaf and a back side. If the enterprise is large, and the number of employees exceeds the number of graph in the form, then several forms are used, each of which is numbered, and in a separate column there is a total number of sheets.
Based on the Federal Law on Accounting, the estimated statements must be stored for five years.
Contents of wage accrual
The wage charging form in the form of T-51 consists of the following sections:
1. OKPO code
In this column, you must specify the organization code in the All-Russian Classifier of Enterprises and Organizations (OKPO)
2. Name of the organization.
It indicates the abbreviated or full name of the company, as in the statutory documents.
3. Structural unit.
In large companies, the payroll for each division is underway. If all the number of employees of the enterprise is placed on a revolving sheet of the form, then the battle is made in this row.
4. Document number.
5. Detament date.
6. Reporting period.
The reporting period is the calendar month for which the salary is charged.
7. The order number.
The last number in this column should be equal to the number of employees in the state.
8. Tabel number.
This room is taken from a personal employee card.
9. Surname and initials of the employee.
10. Employee's position.
11. Tariff rate (salary).
12. The number of worked days.
This column marks the total number of hours spent, as well as work on weekends and holidays.
13. Accrued.
This column is divided into several parts, it indicates the accrual of funds by types of payments. These include payment for time-based, piecework of work and income in the form of various social and material benefits, as well as the total amount of accruals for the month.
14. Hold and credited.
There is an income tax amount, as well as other retention. Most often it can be alimony, contributions to the trade union, etc. The result of this graph is the total amount of all deductions for the reporting period.
15. Amount to pay.
This column indicates the debt of the company in front of the employee for the past period, as well as the debt of the employee in favor of the company, if any. Given mutual debts, the final amount of wages for a specific employee is displayed.
Thus, for one employee of the organization in the form one line is given.
At the end of the data table of the last employee, the accountant's signature filling out the settlement statement is set.
Sample wage calculation blank can be downloaded on the Internet or in any information and legal resource.
Download Sample for free:
Each company, organization, or an individual entrepreneur who has hired employees is very important to competently and correctly apply the system of settlement system. One of the key points in the errorship of the firm or IP document management is the proper filling of primary documents, such as payment statements. And the topic of our today's publication is the payment statement form T-53. We will tell our readers on how to fill this document correctly, and at the bottom of the page there is a link that allows you to download a payment statement form for free.
What is the payment statement form T-53?
Wages, issuing selling, compensation or remuneration should be issued in the form of a payment statement. So, the payment statement is the primary accounting cash record. The T-53 form reflects the amount of earnings that must be paid to the employee, as well as the total amount of payments on the payment statement as a whole.
This document is drawn up for the reporting period (as a rule, for 1 month) in one instance. Accountant is engaged in the payment statement of the T-53 form. After that, the document is transferred to the signature to the head of the organization. Then, after completion by the head, the payment statement is transmitted to the cashier.
Please note that the payment statement The T-53 form does not contain such data as: the number of hours spent and calculations on the calculation of payment (including and data on the deduction amount from wages). This information is in the settlement payroll for the T-49 form.
What does the T-53 payment statement form look like?
The T-53 form is a unified. The document was approved by the State Statistics Committee of January 05.01.04. It has its own code in OKD - 0301011. A number of details of this document are mandatory to fill.
On the title page of the payment statement in the form of T-53, the following data are filled:
- name (companies, organizations, firms, IP);
- payment period;
- money amount to issue (indicated by inapplication and figures);
- OKPO;
- corresponding account;
- signature of the head (necessarily with the decoding of the surname);
- the sequence number of the payment statement;
- date of drawing up a payment statement;
- the period for which the salary is paid.
The following T-53 form pages are filled in a table. The table indicates such information:
- number (in order);
- employee table number;
- amount to pay;
- signature of the employee;
- count called "Note".
How to fill out the payment statement of the T-53 form?
A sample filling in the payment statement is placed at the bottom of the page. However, we will describe the filling process so that this question is fully understood for the reader. All data on the title page of the payment statement fills the accountant. The amount of payment is determined by the leader, after which is signed by the chief accountant. On the title page of the document the following data are affixed:
- oKPO code;
- vedomost number (which is registered in the T-53A T-53A Payment Statement Journal);
- corresponding account - debit account 70;
- payroll payment period;
- detament date.
On the second side of the payment statement of the T-53 form, four graphs are filled with an accountant if necessary in accordance with the credentials and indicate:
- order number;
- if personnel records are carried out with the assignment of the tablet numbers - then the employee's table number is affixed;
- surname, name and patronymic of the employee;
- the amount of wages (indicates the amount per minute of all deductions for a particular employee.).
Count number 5 Tables are intended for the painting of the employee. The signature of the employee is a confirmation of receiving money from the box office.
Count number 6 is designed for marks (which are affixed if necessary). It is intended to allow the cashier to issue money (based on an employee's statement or based on power of attorney).
The line "Number of sheets" in the payment statement of the T-53 form is subject to compulsory filling.
Correction of errors in the payment statement T-53
Before issuing cash by the cashier, all data and details are checked, which were listed in the document. Due to the fact that the payment statement of the T-53 form is the primary document, then it is extremely undesirable to make mistakes and blots in the document.
Adoms are accurate fixes in the document with the "corrected to believe". Corrections are confirmed by the painting of individuals who approve this payment statement.
How to close the payment statement of the T-53 form?
The issuance of wages on the payment statement of the T-53 form is produced within a three-day period. The deadline for issuing a salary is agreed with the Bank, if the payment of wages requires cash withdrawal in the bank.
If the salary has not been issued in full, the payment statement must be closed. All incomplete amounts are deposited.
Exceeding the timing of payroll is threatening with penalties. After the deadlines for the payment of salaries, the cashier completes the design of the T-53 payment statement. The cashier performs the following actions:
- Calculates the amount of salary issued (total and figures and in words).
- If there are unpaid amounts, deposit each (marked "deposited").
- Checks the correctness of the calculations.
- In confirmation of the fact of issuing (deposit) of these amounts, the cashier signs the document (decrypting its signature).
- The amount of salary issued is drawn up with a consumables (forms KO-2).
The payroll returns to the accounting department. After that, the document is checked by an accountant and is entered into the synthetic accounting register.
Registration of payment statements forms T-53
The Vedomosti forms T-53 is subject to registration in a specially designated magazine N T-53A. The magazine is filled in chronological order with the indication of all statements for salary and information on them.
Salary Vedomost - Download Blank Which is available on our website - did not change the form (known as T-53) since its adoption. The form of this statement was approved by the Resolution of the State Statistics Committee of January 05, 2004 No. 1.
Which is a statement of salary issuance
The salary statement (T-53 form), registered in OKD under No. 0301010111, is recommended by fiscal bodies for registration when issuing wages to employees. The statement for the issuance of a salary filled with an accountant and signed by the director is transferred to the cashier to exercise cash to employees of the enterprise for the list specified in it.
The salary statement, the form of which can consist of several pages (depending on the number of employees), is issued for a period usually not exceeding three days. After completing this period, the salary statement T 53 (a download that follows in advance) is closed by a cashier and is transmitted to the accountant for checking.
The statement on salary payment differs from the calculated the fact that only the amount to issue is indicated here, i.e. Already less the necessary deductions. Upon receipt of funds, each employee puts a signature in a specially intended column. If for some reason the employee specified in the list does not receive the amount due, the cashier opposite his last name in the "Signature" column makes the "Deposited" mark - these funds will be returned back to the cashier.
Salary Vedomosti-53 are recorded in a special journal, which is conducted throughout the calendar year, and then persist in the company for 5 years. Each statement has a sequence number by which this primary cash document is recorded in the journal.
Have questions about salary accrual, primary documentation requested verifying authorities to confirm its calculus? Go to our forum and ask them! For example, the software can be clarified, which documents must be confirmed by the payment of wages in cash, as well as the employees listed on the cards.
Salary Statement: Filling Sample
The title list of wages for issuing a salary contains such details:
- the name and code of the OKPO company;
- debit account;
- document validity;
- total amount intended for payment of this statement;
- signatures of the head of the enterprise and the chief with an affiliation of the signature date;
- document name, its number and date;
- the duration of the estimated period.
The salary statement (the sample of the filling of which we consider) can be framed on several pages, and the total number of them must be specified in the corresponding string. On these sheets, which follow the title, contains a table in which:
- sequence record number;
- the table number of the employee and its F. I. about.;
- the amount, and in the next column, the employee is set about receiving (his personal signature) or if the money was not received, the cashier is affected by "deposit".
In the Count "Note", the number of the identification document is usually indicated, which is presented by the recipient of the money. This is practiced if a very large staff staff, and the cashier does not know everyone in the face.
At the very bottom of the document is indicated by the cashier, how many tools were paid, and how much deposited. The signature of a person responsible for issuing money (usually this is a cashier) is affixed by the number and date of the expenditure cash order. An accountant, who checked the statement, transferred to the cashier, along with cash reports, puts its signature and indicates the test date.
Download filled sample form T-53 You can on our website:
Blank Salary Vedomost: where to download for free
The blank of the salary statement (the sample of which is unified) must contain all the necessary details. However, when printing forms, some editing them is possible. Thus, details can be located a bit differently or can be added yet some - if the company uses a special technology for processing accounting information. At the same time, it is necessary to ensure the presence of all mandatory details.
Most accountants prefer to use the prepared form of a salary statement (you can download it in Excel format on our website, see the link below). In this form it is convenient to fill the necessary details, and it is also sufficient to simply process them with the help of embedded in the office program of computing functions.
Are corrections are allowed to pay wages?
In the payment statement you can make corrections, but they strongly attract the attention of the inspectors when checking compliance with cash discipline in the enterprise. So, if the corrections are and there is no possibility to replace the form for a new one (the issuance of money on the document has already begun and there is a signature on their receipt), then it is necessary to arrange them correctly.
The detected error is neatly strokes, and the top of this record is made new. Corrections need to be signage to the head, chief head and cashier. It will be worthwhile to compile an accounting certificate with the explanation of the reasons for correction.
RESULTS
The payment statement is the primary document, which is often used in enterprises when issuing salary. This document is convenient in that it contains only information about the payment of these funds. At the same time, all receiving cash staff put a signature in one statement, which simplifies the processing of information.
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