Sheets of issuance and payroll in the workflow. Pay slip: form (sample)

The payroll in the unified form T-51 is used to calculate wages and other payments to employees. The unified form T-51 was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

The document contains information about all accruals ( wages, bonuses, etc.) in favor of employees, as well as the amounts that were withheld from wages. All information listed in the T 51 form must be indicated separately for each employee.

All monetary accruals are made on the basis of documents that contain information on how much time the employee worked (at the enterprise, the time actually worked by the employee is recorded in the time sheet). Bonuses and various material incentives are made in accordance with the administrative documentation adopted by the organization (such documentation is, for example, the order of the head).

The amounts that have been accrued and withheld, as well as the amount payable, are indicated in the payroll directly in rubles and kopecks.

If the employer uses a statement in the unified form T-51 to calculate wages, then the payment should be issued in a statement in the form T-53. It should be borne in mind that if your employees receive a salary by transferring to a bank card, then in this case you only need to draw up a payroll, and you do not need to draw up a payroll and payroll.

The statement is drawn up on several pages, their number depends on the number of employees of the company.

A sample of filling out a unified form T-51

The statement is compiled in one copy. The first, title page of the statement contains the details that must be filled out:

• company name, structural unit, details (OKUD, OKPO);
• the name of the document, its number and the date it was drawn up;
• billing period.

The reverse side of the statement contains a table for calculation, which consists of 18 columns:

1. Employee number in order;

9. Accrual of piecework payment;

10. Other accruals;

11. Information about the cost of distributed social and material benefits;

12. The total amount of accruals - the total of the previous columns;

13. The amount of personal income tax that was withheld from the employee's income in this billing period;

14. Other deductions from the employee's income (for example, the payment of alimony, various contributions to the trade union committee, and so on);

15. The total amount of all deductions made (total columns 13 and 14);

16. The employer's debt to the employee based on the results of calculations for past periods;

17. Information about the employee's debt to the employer;

18. Amount to be paid.

Please note that all columns and fields of the T-51 sheet must be filled out. If the information is missing, then put a dash (dash) in the required column or line.

Read the sample of filling out the T-51 form in order to correctly fill out the form and avoid mistakes.

Payroll in the form of 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 firms for the issuance of wages and other settlements with employees it is possible to draw up valid within one working day, then in big companies this method is extremely inconvenient.

Download the form and sample payroll in the form T-53

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Who fills out the T-53 form

The payroll is accounting document Therefore, it is handled by a specialist in the accounting department. After filling out, the accountant passes the statement to the cashier, who, on the basis of 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 form T-53

The accountant of the organization either prints out the T-53 form and then fills it out manually, or fills it out in in electronic format and only after that it prints. The statement contains a table of several columns and rows (by the number of employees), as well as columns for information on wages accrued for issuance and a line for the total amount to be issued.

First page layout

• First of all on title page it is necessary to indicate the full name of the enterprise (in accordance with the registration documents), as well as the structural unit for which the statement is drawn up (if any).
• Next, you need to enter the code according to the general classifier of organizations and in the column "Corresponding account" the number 70.
• Then the period of validity of this statement is indicated, which must be at least 5 days from the date of its signing (Regulation of the Bank of Russia of the year No. 373-P of 10/12/2011).
• AT without fail in the corresponding line of the first page of the payroll must be entered total amount, accrued to employees for the calculated period, both in digital and in writing.
• After that, you must specify the date of preparation of the payroll, as well as its serial number for internal document management.
• The last thing you need to write on the title page of the T-53 form is the period for which the payment is made. Here you need to specify 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 it will be this document. The number of sheets of the payroll must be indicated in the appropriate column.

1. First column the main table of the statement is reserved for the serial numbering of employees.
2. Second- for entering a personnel number (this data is stored by the organization).
3. In the third the full names of the payees are entered (it is better, in order to avoid possible confusion, to do this with a full transcript of the name and patronymic).
4. In the fourth column, the accountant of the enterprise enters the amount of funds accrued for issuance for each individual person (in numbers).
5. Fifth column, each employee must sign for the receipt of wages.
6. Sixth the column is intended for making references to documents for cash settlements (these can be powers of attorney, statements of 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 T-53 form

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 the issuance of wages, the accountant of the enterprise is obliged to submit it to the director for signature.

And one more signature will need to be put after all funds are paid to employees. Payroll will need to be checked Chief Accountant enterprises and in the absence of any violations also sign it.

Payroll corrections

In general, according to the rules for filling out the payroll form T-53, the cashier, before proceeding with the issuance of funds according to the payroll, is obliged to check whether everything in it is drawn up correctly.

If there are any errors, then this document should be returned to the accounting department for alteration.

But sometimes there are situations 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 data must be written on top, and the correction must be certified with the signatures of all the same employees who signed the initial version of the statement. Here you need to specify the date of correction. If everything is done in accordance with these recommendations, then the document will not lose its legal force.

How to close payroll

This stage is the final one. After the validity period of the payroll has expired (five days), the cashier must issue its closure. Moreover, this must be done even if the wages have not been issued to all employees. To close the list you need:

1. Write the word "deposited" opposite the names of those employees who did not receive the money due to them on this statement;
2. Calculate the funds issued and those that were deposited. Enter this information into last page statements;
3. Certify the statement with a signature;
4. Issue an expense receipt. In it, you need to write the amount of funds issued, then enter the order number in the statement.

After this whole procedure has been carried out, the statement must be transferred back to the accounting department.

The employer is obliged to inform the employee about his salary when it is paid (paragraph 1, part 1, article 136 of the Labor Code of the Russian Federation). This is done by handing over a pay slip, the form of which we will discuss in our consultation.

Pay slip form

The legislation does not approve a single form of pay slip. The Labor Code of the Russian Federation states that the employer develops the form of the payslip independently (part 2 of article 136 of the Labor Code of the Russian Federation).

Pay slips: how to issue correctly

To confirm the fact of delivery of the pay slip to the employee, you can:

• or provide for a tear-off part on which the employee will sign;
• or keep a journal of the issuance of pay slips.

At the same time, despite the fact that wages must be paid at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation), it is enough to issue a payslip only with final settlement, because the components of wages when paying an advance are not yet known.

By the way, according to the Ministry of Labor, an employer can send pay slips to employees by e-mail, and not handed out, - this method of issuing pay slips will not be a violation of labor legislation (Letter of the Ministry of Labor dated February 21, 2017 No. 14-1 / OOG-1560).

What should a payslip contain?

When developing the form of a payslip, the employer must necessarily provide for the following information in it:

• components of wages due to the employee for the relevant period;
• other amounts accrued to the employee, including financial compensation for delayed wages
• the amount and grounds for the deductions made;
• the total amount of money to be paid.

Thus, the pay slip is a breakdown of accruals and deductions for the month.

How long to keep payslips

The employer must keep pay slips for the issuance of wages for at least 5 years (subject to verification), and in the absence of - 75 years (Article 412 Section II of the Order of the Ministry of Culture dated 25.08.2010 No. 558).

Responsibility for the absence of pay slips

Since the obligation of the employer to draw up pay slips is provided for by the Labor Code of the Russian Federation, their absence can be qualified as a violation of labor legislation. This threatens the employer with a fine for officials and individual entrepreneurs in the amount of 1,000 to 5,000 rubles, for employers-legal entities - from 30,000 to 50,000 rubles and increased fines for repeated violations (

The employer is obliged to pay salaries to employees in a timely manner, as well as to inform them about the principles of accrual. For this, a special document is used - a pay slip: a form and a sample of filling out this paper is easy to find on the net. The form of this document is not fixed by law, so each company develops it independently. The payslip allows the employee to see. how much was earned, paid in advance, withheld in income tax.

Basic rules for issuing pay slips

Find approximate form and a sample payslip is easy, this document must contain standard set data. It is important that they are understandable to employees: it is necessary to conduct a consultation in order to avoid questions on the calculation and payment of salaries in the future. In addition, the employer must properly organize the issuance of such sheets. There are two ways to give them to employees:

• Keep an accounting journal at the enterprise, which records the issuance of a leaflet to each employee.
• Organize the distribution of loose-leaf sheets for signature. In both cases, the loss of sheets is excluded, each document is issued directly to the recipient.
• Organize email distribution. This new way the issuance of the leaflets was confirmed by the letter of the Ministry of Labor No. 14-1 / OOG-1560 - it clearly states that the issuance of an electronic version of the leaflet instead of a paper one is not a violation of the rights of employees.

The introduction of electronic versions simplifies and speeds up the workflow in the enterprise, and also allows you to send the document to the addressee.

Although the salary, according to the requirements of the Labor Code of the Russian Federation, is supposed to be issued twice a month, the payslip is issued only once, after all payments, allowances and surcharges due to the employee are finally calculated.

What should be on a payslip

Check out the sample payslip form to fill out this document according to the rules without making mistakes. Although it is in free form and does not have strict formatting rules, it should contain basic information. The sheet must include the following information:

• Salary that was accrued to the employee for the past month.
• Other amounts that were due to the employee. These are compensations for paying sick leave, payment of compensation for wages delayed by the employer, and not only.
• Deductions made from an employee's salary. The deducted advance, withheld income tax, as well as other deductions, if they took place in the reporting period, are indicated.
• The total amount to be paid into the hands of the employee.

The site offers to download a sample pay slip to learn more about the rules for its preparation. The form should be easy to understand so that if employees have questions, they can quickly clarify any unclear point.

How to properly store pay slips

According to established rules in the presence of electronic document management, pay slips must be stored at the enterprise for at least 5 years - this is necessary to conduct financial audits and clarify all issues related to the salary of employees. If the company does not personal accounts, and money is given to the staff in cash at the cash desk, pay slips must be kept in the archive for 75 years. In the future, this information may be required when calculating employee pensions.

The legislation provides for liability for the absence of pay slips at the enterprise or their incorrect filling. If such violations are found individual entrepreneur faces a fine of up to 5,000 rubles, and for legal entity the amount of the fine can be increased to 50,000 rubles.

The employer must ensure that the financial records of the enterprise are maintained in in perfect order. In the future, this will help to avoid not only fines from tax authorities and other inspection organizations, but also claims from employees. If repeated violations are detected, penalties will be even more severe, and this will lead to backfire for the organization.

The payroll is used in each enterprise to calculate the amount of payment for each employee. This document contains information about all due accruals, bonuses, other material benefits, as well as about all deductions from the employee's salary.

For this, it is used unified form No. T-51, payment of wages according to this statement is made according to the form. Some enterprises use a single statement for the accrual and payment of money earned by an employee.

Is it mandatory

The payroll statement is necessarily present in the accounting department of each enterprise, because Without this document, it is impossible to calculate salaries to the state.

Increasingly, organizations are moving to electronic accounting, and cash transferred to employees on bank cards. With the existence of such a system in the company, the need to use payrolls disappears, therefore Form No. T-53 is used only if salaries are paid in cash to employees. The settlement sheet is also used in the case of transferring money to the card.

What you need to know to write a document

The statement is compiled on the basis of several documents:

• . The number of hours worked by an employee is necessarily reflected in the register, based on this value, the amount accrued to him is calculated.
• Accounting calculations for all additionally accrued amounts and benefits for temporary disability.
• Tax cards - the statement must indicate the amount of income tax withheld.
• Pay slips, which indicate the amount of advances issued earlier.
• Decisions of the judicial authorities on the amount of deductions from the employee's salary.

In the 1C: Salary and Personnel program, the payroll form is filled out electronically. This is usually done by the accountant of the organization or the person performing his duties. Manually in the statement, only the position and signature with the transcript of the person who compiled this document are affixed. This register is compiled in a single copy for accounting.

You can watch the formation and filling of a document in one of the programs in the following video:

Filling order

This document consists of two sheets: title and tabular. The title page indicates the identification number of the enterprise by, its full or abbreviated name (as indicated in the statutory documents), the structural unit for whose employees the calculation is made.

At the bottom of the first page, the number of the document drawn up, the date of compilation and the billing period for which wages will be paid are indicated. As a rule, most organizations take a full calendar month for the billing period, starting from the first day.

On the second sheet, the calculation of the money earned by each employee is made. Here is a table that the accountant must fill out completely. It is filled in as follows:

• Column 1- employee number in order;
• Column 2- personnel number of the employee;
• Column 3- the surname and initials of the employee for whom the calculation is carried out;
• Column 4- his position;
• Column 5- salary is indicated here tariff rate this frame. This amount is taken from compiled for a particular employee;
• Column 6- the actual number of days / hours worked for the billing period (working days);
• Column 7- the actual number of days / hours worked on holidays and weekends. For such days, a separate calculation is made, since they are charged, as a rule, at a double rate (or at the rate established by the organization independently);
• Columns 8-12 united by a common column "Accrued". In the eighth column, the amount of accruals is calculated based on the employee's salary multiplied by the percentage worked for the billing period;
• Column 9– indicates the amount of the bonus accrued to this frame. In the absence of a premium, the column is not filled;
• Column 10– payment sick leave during the period of temporary disability (not filled in in the absence of a supporting document);
• Column 11- the amount of other accruals in the form of material and social benefits is indicated;
• Column 12 sums the data of columns 8-11;
• Columns 13-15 combines all specified deductions for an employee. The thirteenth column indicates the amount of income tax withheld;
• Column 14- deductions made by the organization for the damage caused by the employee or made in court;
• Column 15- the total amount of deductions;
• Columns 16-17 indicate the amount of existing debts of counterparties (16 - for the organization, 17 - for the employee). In the absence of debts, the columns remain empty;
• Column 18 sums up the calculations. It is calculated by the formula: K18 = K12-K15.

From the bottom, on the second sheet, the position and surname of the responsible person who drew up the document is manually indicated, the statement is certified by his signature. Based on the value indicated in the eighteenth column of the payroll, the accountant draws up a document for reporting in the form No. T-53 - for the payment of wages to the staff.