How to draw up a payroll statement: expert advice. What forms of statements for the issuance of wages exist

The calculation of wages at the enterprise is carried out using the registration of the payroll. For these purposes, the unified form T-51 is used. This form will allow you to reflect all the accruals and deductions of the employee and display the total amount of wages payable to employees in the hands.

At the end of the article, you can download the form T-51, as well as its completed sample, which can be used as an example.

Knowing what the employee’s salary is, what bonuses, allowances and other payments are due to him, what standard deductions apply to him and what deductions are made, you can easily fill out the T-51 form, displaying the total amount payable.

Salary is paid on the basis of payroll T-53 ().

The organization also has the right to use the payroll, compiled according to. This statement includes two operations - accrual and payment of wages.

Let's return to the T-51 payroll, how to fill it out?

Sample of filling in the payroll T-51

The form consists of two sheets: a title sheet and a main sheet containing a table for reflecting data on employees and their accruals.

On the title page, you must indicate the name of the organization and division, if the payroll is carried out in relation to the personnel of a particular structural division, department.

The payroll form is assigned a unique number (as a rule, serial from the beginning of the year) and the date of completion is set. It is also necessary to indicate for what time period the salary is considered (usually a calendar month).

The second and third sheets of the statement contain a table for reflecting all the necessary data for the calculation. The table has 18 columns, the number of which can be increased if necessary.

The data for filling out the payroll form is taken from the employee's personal card, as well as the time sheet.

For each employee, you need to fill in a separate line of the table. Columns 2-4 indicate the personnel number, full name and position of the employee.

In column 5, the tariff rate or salary of the employee is entered.

Gr.6-7 are filled in on the basis of the data sheet, which reflects all the appearances and absences of employees at the workplace. In column 6, the total number of days or hours worked for the billing period is entered, in column 7 - the number of holidays and weekends worked. This division is made due to the fact that the payment of the latter is made in a larger amount.

All accruals are reflected in columns 8-12 of the T-51 form. Depending on the one used here, various kinds of allowances, bonuses, surcharges, etc. can be indicated. All social and material payments are also made here. In gr. 12 displays the total amount of accruals.

In the workflow of firms and organizations that have a staff of employees, as a rule, a payroll form T-49 is used: it is used to accrue and pay salaries to employees.

It would not be superfluous to learn more about the form T-49 of the payroll and individual entrepreneurs who plan to work with hired personnel. What kind of document this is and how to fill it out and maintain it correctly will be discussed in this article. And at the bottom of the page there are links that allow you to download the payroll form, as well as a sample of filling it out.

Purpose of this document

The settlement and payroll form T-49 is both a settlement and a payment document. The purpose of this statement is to simplify the management of workflow (firms, organizations, enterprises, individual entrepreneurs). The payroll T-49 allows you to fill out one document instead of several.

This is the primary accounting form. The statement is compiled on the basis of another document. It is called the time sheet (unified form T-13).

In addition, the payroll form T-49 replaces two other documents:

1. Settlement sheet form T-51.

Organizations, firms, enterprises or individual entrepreneurs, in accordance with applicable law, have the right to independently determine which of the forms of payroll statements is the most appropriate (T-49, T-51 or T-53).

In what cases is the T-49 form issued?

Form T-49 is issued in the case of the issuance of salaries to employees through the cash desk in cash. Along with the execution of the T-49 form, a cash warrant is drawn up in the form KO-2.

When transferring employees' wages to bank cards, the payroll T-49 is not filled out. Only the settlement form T-51 is issued.

Note that if all employees of an enterprise or organization receive a salary on a card, then it is advisable to use the calculation form T-51.

If one or more employees receive wages through the cash desk of the enterprise in cash, then the execution of the payroll in the T-49 form is mandatory.

Form T-49 is compiled once a month on the day of payment of wages in one copy.

Who draws up and maintains a statement of form T-49?

Filling out and maintaining this document is carried out by an accountant or cashier of the organization. The basis for filling out this document is the time sheet.

The accountant fills in the title page and the table, and also puts his signature on the document. After the form T-49 is signed, it is given to the cashier.

Before the issuance of funds, the statement is signed by the head of the enterprise.

The cashier, after issuing money to employees, transfers the document back to the accounting department. In the accounting department, the document is checked, and a corresponding entry is made in a special journal.

Please note that if there is no cashier at the company, an accountant can issue and fill out the T-49 payroll.

How to fill out the T-49 payroll form correctly?

1. Filling in the title page of the T-49 payroll

The following information must be filled in on the title page:

• the name of the enterprise (organization, individual entrepreneur, structural unit (if there is none, a dash is put) and its organizational and legal form;
• OKPO;
• date of filling out the statement;
• Document Number;
• the amount of money in words and figures;
• payroll period;
• month of accrual and payment of wages (reporting period);
• signature of the head of the organization;
• accountant's signature.

According to the legislation of the Russian Federation, the term for issuing funds is 5 days.

2. Filling in the table in the payroll T-49

The payroll table of form T-49 is filled in as follows:

• serial number;
• Personnel Number;
• position (profession);
• tariff rate.
• the number of days worked;
• the amount of accruals (salary, advance payment, compensation for unused vacation, other income);
• the amount of personal income tax;
• the amount of debt for the organization / for the employee;
• amount to be paid;
• surname, initials of the employee who received the money;
• signature on receipt.

All entries must match the entries in the employee's personal card (the number of hours worked, days, including working days, holidays and weekends).

The data is taken from the time sheet.

In the last column of the column "Total" indicate the entire amount of accrual to the employee.

If the money was not received on time, the cashier puts a mark on the deposit. After recounting the money, the employee signs the form T-49 of the payroll. Salary payments are made in rubles.

The number of table rows must correspond to the number of employees (one line for each employee).

At the end of the document (after the table), data on the issued and deposited amount of funds are entered.

After that, the document is signed by the cashier and accountant of the enterprise (with decoding of the initials), and the date and number of the cash order are also put.

You can fill out the document both in printed form and manually.

How are errors corrected in the T-49 payroll form?

If an error was made in the document that was discovered before the salary was paid to the employee, then the cashier transfers the statement to the accounting department for correction.

If an error was found in the document after the issuance of funds, then the incorrect data must be carefully crossed out. Above is the correct information.

Statement No. T-51 is used in almost every enterprise - with the exception of those organizations where documents of a more universal nature are used. The use of this form is directly related to the payment of wages to employees, and this is a ubiquitous phenomenon.

Consider the cases for which the use of statement No. T-51 is relevant, its differences from other documents with similar functions, as well as the basic rules for filling out this document.

In what cases is the statement No. T-51 used and what are its differences from other forms?

The payroll number T-51 is one of the most important accounting documents. It is used to calculate and pay salaries to the organization's personnel. Based on this document, employees are paid salaries. In cases where employees receive their salary on a plastic bank card, you can limit yourself to statement No. T-51 and not draw up any more documents - neither settlement nor settlement and payment.

Statement No. T-51 is not used in cases where a more universal area has been compiled application of the payroll under the number T-49.

There are three accounting documents with partially overlapping functions. All of them were approved by a government decree on January 5, 2004 (Decree of the Government of the Russian Federation No. 1).

1. Form No. T-49 is a settlement and payment document covering a wide range of functions. If this form is used, no additional documents for settlements and payments are required.
2. Form No. T-51 - settlement document. If cash payments are made, payment documentation is required.
3. Form No. T-53 - payroll. It is used solely for accounting purposes.

How to fill out the statement No. T-51?

Form No. T-51 form is drawn up in one copy. Filling should be carried out by an employee of the accounting department of the enterprise. There are several basic rules for filling out this document:

At the top of the document the name of the organization is indicated. OKPO code is written. If calculations are carried out within the framework of a structural unit, regardless of the main organization, then the name of this unit is also written. The serial number of the statement is assigned from the beginning of the year. Specifies the date the document was created.

The reporting period for this statement is the month for which employees of the organization will receive wages.

From the second sheet, filling in the table for employees begins. The table contains data on all accruals and on all amounts withheld. Regular accruals, incentives and penalties can be reflected here. The main condition is that they must be included in the tax base and deducted from the profit of the enterprise.

For each employee for whom the statement is compiled, the following data is indicated: personnel number (assigned upon employment), last name and initials, position and salary.

Data for filling out is taken from the time sheet. This is the number of days or hours worked by an employee in the reporting month. Separately weekends and holidays are indicated, separately - working days. Recycling is taken into account, if any.

The column "Accrued" contains information about wages, bonuses and incentives, sick leave and other benefits. Then deductions are made, and after that, 13% is deducted from the resulting amount - personal income tax, or personal income tax. The last column (18) of the table indicates the amount that the employee will actually receive.

Columns 16 and 17 serve to reflect the debts, if any, of the enterprise to the employee and the employee to the enterprise, respectively.

The totals for statement No. T-51 are the total amount of accruals, the total amount of deductions and deductions, the total amount of payments to employees. Since the document is a settlement document, data on cash payments cannot be reflected in it. However, if payments are made in non-cash form, then the specified data is sufficient for reporting to regulatory authorities.

Conclusion

Accounting unified form No. T-51 is a settlement document. It can be used together with other settlement and payment documents or used on its own (for cashless payments). The functions of sheet No. T-51 partially overlap with the functions of sheets No. T-49 and T-53. Form No. T-51 (payroll) is filled out by an accounting employee.

The document can be filled out both for the organization as a whole and for its individual division (if the calculations are carried out independently). The main table reflects data on accruals, deductions and the actual amounts of wages due to employees of the organization. For each employee, this information is taken into account on a personal basis. The summary of the table is the totals for the given three categories.

Registration of the payroll accompanies the issuance of wages to employees of enterprises and organizations. The peculiarity of this document is that it is both settlement and payment at the same time, which in turn can significantly reduce the company's document flow. It is worth noting that it is most expedient to use the payroll in small enterprises, while in large companies it is better to fill out the payroll and payroll separately.

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Who fills out the payroll form

The payroll statement is the primary accounting document, therefore its execution is within the competence of a specialist in the accounting department. The basis for compiling the statement is the employees, who are usually led by a personnel officer or secretary of the organization. The document is of a regular nature and is issued once a month (before the payment of salaries).

The procedure for issuing a payroll statement

Before issuing wages, the responsible employee of the enterprise checks the time sheet, which is then transferred to the accounting department. Next, the accountant enters the necessary data on the title page and in the table, signs the statement himself and sends it for approval to the head of the company, then passes it to the cashier.

The payroll is stored in the archive, as well as all documents of the enterprise.

After the money is issued, the statement is returned back to the accounting department, where, after checking the information entered into it by the chief accountant, information about it is entered into a special internal document register, and the statement itself is sent to the archive of the enterprise.

When is the payroll applied?

The form of the statement is filled in in cases where wages are transferred through the cash desk of the enterprise, by issuing cash to employees.

In cases of transfer to bank accounts and cards of employees, other documents are used.

Rules for the preparation and execution of a payroll statement

To date, the statement can be drawn up in free form or according to a template developed within the enterprise (in this case, the document must be registered in the accounting policy of the company). Many enterprises in the old fashioned way prefer to use the previously mandatory T-49 form. This is due to the fact that this form includes all the necessary information and has a convenient and understandable structure.

You can fill out the document both in handwritten and printed form (the second option significantly speeds up the process), and regardless of which path is chosen, the form must contain the original signatures:

• responsible employees
• company leader,
• as well as employees of the enterprise who received money from it.

What to do if there are errors in the document

The completion of this document should be treated very carefully and scrupulously, checking and double-checking all the information entered into it. It is necessary to try to avoid inaccuracies and errors, but if they nevertheless happened, and it is no longer possible to redo the entire document for some reason, you need to carefully cross out the incorrect data and write the correct ones on top. At the same time, next to the adjustment, you should write “verify corrected”, and next to put the signatures of all the employees responsible for compiling the statement.

It is important to note that the use of a stroke corrector to correct errors is unacceptable.

An example of compiling a payroll statement

The first part of the document includes basic information about the organization:

• Its name,
• the name of the structural unit or department for which the salary is calculated (if any),
• company code according to (All-Russian classifier of enterprises and organizations),
• the date of filling out the statement and the number of the document for internal workflow.

• the amount of money issued from the cash desk in the form of wages,
• issuance period,
• the period for which it is issued (here you need to specify the date of its beginning and end).

In conclusion, this part of the document must be signed by the first persons of the company: the head (or an employee authorized to act on his behalf), as well as the chief accountant.

Below is the main part of the document, which is formatted as a table.

First the column is entered the number of the employee in order,
in the second- his (located in a personal card),
in third- position (in accordance with the staffing table).
in the fourth indicates which employee works (or).
Fifth to seventh- the number of days worked by him (strictly based on the data that are reflected in the time sheet).

If necessary, in the table it is necessary to indicate the number of weekends and holidays on which the person also went to work (double wages are paid for them) or put dashes here.

The following columns are devoted directly to the calculated amount of wages.
eighth the column fixes how much is accrued to the employee in accordance with the tariff rate. ninth the amount of the bonus is indicated (but only if there is a special order or order of the director of the company).
tenth the column enters data on sick leave payments,
11 to 13- all other amounts. If some types of accruals are missing, dashes must be put in the required cells.
in the fourteenth column should indicate the total amount of accrual.

Next to the table fifteenth you need to enter information about the income tax that is withheld from the employee (in the amount of 13% of the total amount of income),
in columns from 16 to 18– all other types of deductions (advance payments, collections, etc.).
in the graph at number 19 a debt is paid (if any), which is attributed to the enterprise in relation to the employee,
a at 21 the column enters the final amount to be issued. Its value is calculated simply: from the sum of all accruals (column 14), the amount of deduction is subtracted (column 15-18) and the amount of debt is added (column 19).

In conclusion, opposite each line, the employee for whom the information was entered must sign.

After the table of the document is completely filled out, the entire amount of money that is issued to employees in the form of wages is indicated in words below. Then the statement is signed by the cashier and accountant of the enterprise.

Settlement sheet T-51 2019 download the form for free

08.01.2019

Unified form No. T-51 "Payslip"approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment." It is a unified form of primary accounting documentation for the accounting of labor and its payment (on accounting of working hours and settlements with personnel on remuneration).

The beginning of the decision: 03.04.2004.

State institutions (state, budgetary, autonomous) use the form according to OKUD 0504402 "Payroll" approved by order of the Ministry of Finance of Russia dated 30.03.2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application".

Regarding Form T-51 (continued):

According to the information of the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws, continue to be mandatory for use (for example, cash documents).

Instructions / recommendations for filling out forms (Excerpt from the Regulations of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1):

Settlement and payroll(Form N T-49)

Payslip(form N T-51)

Payment statement(form N T-53)

They are used to calculate and pay wages to employees of the organization.
When applying the payroll in the form N T-49, other settlement and payment documents in the forms N T-51 and T-53 are not drawn up.
For employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.
Statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents for accounting for output, hours actually worked and other documents.
In the columns "Accrued" the amounts are entered by types of payments from the payroll, as well as other income in the form of various social and material benefits provided to the employee, paid at the expense of the organization's profit and subject to inclusion in the tax base. At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.
The title page of the payroll (form N T-49) and payroll (form N T-53) indicates the total amount payable. The permission to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (form N T-49) and payroll (form N T-53), after the expiration of the payment period, against the names of employees who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, the number of the submitted document is indicated in the "Note" column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expenditure cash warrant is drawn up (Form N KO-2), the number and date of which are entered on the last page of the payroll.
In the payrolls compiled on computer media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.