Payroll (Unified form No. T-51)
Excerpt from Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”:
When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.
For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.
The 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 recording production, hours actually worked and other documents.
In the “Accrued” columns, amounts are entered by type of payment from the payroll fund, as well as other income in the form of various social and material benefits provided to the employee, paid for from the organization’s profits and subject to inclusion in the tax base. At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. 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), upon expiration of the payment period, an o is made against the names of employees who did not receive wages, respectively in columns 23 and 5. If necessary, the number of the presented 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 expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.
In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.
Consolidated payroll (T-49, T-51) - a payroll or payroll, a consolidated document reflecting settlements with workers and employees for their wages for an arbitrary period of time (as opposed to the Payroll).
To generate a consolidated payroll statement, select the main item “Salary | Reports | Summary pay sheet (T-49, T-51).” A statement form will appear on the screen.
To generate a statement only for a specific department, fill in the following field:
•The name of the structural unit is selected from the directory of units.
You can specify several departments if you use ; (semicolon).
| Attention! If you specify here a department that employs internal part-time workers who also work in some other department (or several departments), the data will be displayed incorrectly. |
To generate a statement only for a specific employee, fill in the following field:
•The employee’s personnel number is selected from the employee directory.
You can specify several employees if you use ; (semicolon).
| Comment! If the fields discussed above are not filled in, then a general statement will be generated for all employees of all departments. |
•The document number is automatically filled in with the serial number of the statement, which can be changed manually.
•Reporting period - the period for which the statement is generated.
After entering all the necessary data, you should press the button on the control panel so that the program generates and displays all the data on the screen.
| Comment! If the accrual has its own accrual account (76th, 73rd, etc.), then the amount of such accruals does not affect the “Payment” column. If there are such accruals, the columns “Total” and “Total for payment” appear in the statements. |
The statement can be customized. To do this, select Configure in the context menu or press the + key combination. A window with the following settings will appear on the screen:
| Parameter name | Selected value | What changes in the form |
| Output in form | Payroll T-49 | Output in the form of form T-49 - a consolidated payroll statement. |
| Payroll T-51 | Output in the form of form T-51 - a consolidated pay slip. | |
| Display employees' names | At the beginning of the statement | The full names of employees will be displayed at the beginning of the statement opposite the names of their positions. |
| At the end of the statement | The full names of employees will be displayed at the end of the statement. | |
| Sort employees | By personnel numbers | In column 2 of the statement, the names of employees will be displayed in ascending order of their personnel numbers. |
| By last name, first name, father. | The above column will contain the last names of the employees in alphabetical order | |
| No | There is no grouping, employees are displayed as a general list. | |
| Yes | Employees are grouped by department. | |
| Yes and draw conclusions | When you select it, the results for each division will be displayed. | |
| Show hours worked | Yes | An additional column will appear in the payroll table containing data on the amount of time worked by employees. |
| No | The above column will not be displayed. | |
| Full name output | Yes | The full names of employees will be displayed in the statement. |
| No | The full names of employees in the statement will be displayed with initials. | |
| Display employee positions | Yes | A column with employee positions will appear in the payroll table. |
| No | The above column will be missing. | |
| Display employee salaries | Yes | A column with employee salaries will appear in the payroll table. |
| No | The above column will be missing. | |
| Expand sick leave | Yes | In the statement table, two columns will appear: Sick leave at the expense of the enterprise and Sick leave at the expense of the Social Insurance Fund instead of one Sick leave. |
| No | The above columns will be missing. | |
| Expand deductions | Yes | The payroll table will contain columns with standard tax deductions for each employee. |
| No | Information about deductions will be displayed briefly, in two columns: Amount of deductions and Total. | |
| Take into account debts (for the company and employee) | Yes | The statement table, firstly, will contain two additional columns with the amounts Debt due to the organization and Debt due to the employee, and secondly, the amount to be issued will take into account the debt at the beginning of the calculation. |
| No | The above columns will be absent, and the amount to be issued will be calculated without taking into account debts at the beginning. | |
| Withdraw employees without accrual | Yes | Employees who have no accruals or the amount of accruals is zero will be displayed. |
| No | Employees without accruals or with zero accruals will not appear in the statement. | |
| Employee debts no charges | Include in statement | If there are no accruals for this employee, then the debts will be displayed in the statement anyway. |
| Not included in the statement | The employee's debts will not be displayed on the statement. | |
| Include in the amount payable | Employee accruals only (70th account) | In this case, accruals that are not wages will be excluded from the “Total for payment” column. |
| All charges | All charges will be included in the amount payable. | |
| Hide the salary column for the previous month | Yes | The column with debts (for the organization and the employee) is calculated on the day of the month from which the payment of salaries is considered an advance (a parameter specified in the accounting settings). |
| No | The column with debts (for the organization and the employee) is calculated on the start date of the period (the first day of the month of calculation), i.e. equal to the balance of the 70th account on the first day of the month. At the same time, wages not issued since last month are highlighted in a separate column. | |
| Details of employee benefits | In two columns: ADVANCE and payment under cash settlement | The statement will display a maximum of two columns. The column issued from the cash register by r/o will include payments under cash settlement (documents with the number of an accounting transaction of the type ro ...), and the ADVANCE column will include all other payments to employees in the period from the date of the month from which the payment of wages is considered an advance (the parameter indicated in accounting settings, menu "Service | Accounting Settings", tab "Salaries and Personnel") at the end of the month. |
| There is a separate column for each type of payment | A separate column will be displayed for each type of payment (for each correspondent account). | |
| There is a separate column for each payment document | A separate column will be displayed for each payment document (accounting transaction). | |
| Display tab. employee number | Yes | The payroll table will contain a column with employee personnel numbers. |
| No | The above column will be missing. | |
| Withdraw insurance premiums | Yes | Information columns with the amounts of accrued insurance premiums will be displayed. |
| No | The classic form is used, without information columns. | |
| Repeat on pages | Numeric codes only | When a document does not fit on one page, it determines that only numeric codes will be displayed in the table header on subsequent pages. Default value. |
| The entire header of the statement | When a document does not fit on one page, it determines that the entire sheet header will be displayed in the table header on subsequent pages. | |
| Display accrual headers | Vertical | Charge headers in detail will be displayed vertically. |
| Horizontally | The above headers will be displayed horizontally. |
Types of statements
In accounting, there are the following types of statements:
- Form t 49 – payroll statement
- Form t 51 - payroll
- Form t 53 – payroll
The payroll statement is prepared by the company's accountant, and he also signs it .
Such a document is drawn up in a single copy, according to those primary documents that take into account the employees’ working hours.
Pay slip: form + sample filling
→ → Current as of: September 22, 2021
The calculation of wages to employees can be reflected both in a document that is also intended to record the payment of wages, and in a separate document - a payslip.
We will tell you about the features of using and filling out the pay slip (form No. T-51). The payroll is used to calculate wages for employees of the organization (incl.
advance – salaries for the first half of the month).
An organization can use both an independently developed payroll form and a form approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. Let us describe some of the features of compiling a payroll using the example of form No. T-51.
If an organization uses a payroll (for example, according to form No. T-49), a separate payroll is no longer compiled.
Contents of the statement
The statement form has a title page and a table on the back . in a large organization, the form consists of several sheets. The title page of the statement must indicate:
- Name of the organization
- date
- Organization code
- Amount to be paid
- Billing period, in organizations. As a rule, this is one month for which wages are calculated
According to current legislation, payroll records must be kept for five years . For verification, a turnover sheet can be drawn up, which serves to summarize the data entered in the primary document in order to check the opening balance, turnover for the billing period, and the ending balance.
What is a payroll summary?
Such a statement is used in agricultural enterprises in order to control the flow of funds for wages and reporting . Such a statement is drawn up for a billing period of one year; every month, for all categories of employees, data on earnings, bonuses, compensation, and any other payments that are included in the wage fund are entered. A separate line indicates the amounts that were paid in kind for wages, as well as payments that are not part of the wage fund.
Salary reports when checking the Social Insurance Fund
Hello dear forum users. Help is needed. From the Social Insurance Fund, the auditors requested salary records
for the year, broken down by month, to verify the correctness of the calculated NSiPZ. We have 1C Accounting 7.7. As far as I know, in ZiK it is possible to form some kind of vaults, but in 1C Bukh. Looks like this isn't possible? Maybe someone has a processing for 1C, or at least tell me what they look like, these vaults!
So print out “payroll statements for __ month” for them, which are generated monthly, in 1C they are called “Accrued taxes from payroll”. What do you doubt?
Reports=Specialized=accrued taxes from payroll
For example, in 1C I have this
Yes indeed, I have one too. Why didn't I see him before? Thanks a lot. For now, I decided to take them the table made in Ixelles, in which the lines indicate the total amounts for wages, compensation, sick leave at the expense of the employee and for the account. Wed in FSS, vacation pay, and in the month columns. Those. the same SALT according to the count. 70, but all months are on one sheet. And then we’ll see if it suits them or not.
Thank you all for your answers, they helped a lot.
they have now come to check my colleague according to the new rules, the pension is jointly with the Social Insurance Fund, and they also requested a set of statements. We work in Parus, and we don’t make records, only statements, as I understand it, they ask for the same as it is derived from 1C. And they ask for a code broken down into payments, in order to probably exclude payments that are not taxed. Tell me, based on what documents, they generally work and conduct these checks, which they have the right to demand. There is no set of wages in the Instructions for Budget Accounting (and as far as I remember, in commercial accounting too), this is not a mandatory form, but an analytical piece of paper “for yourself.” And the payroll sheet does not suit the inspectors, you have to calculate everything yourself
I speak for a long time and unconvincingly, as if I were talking about the friendship of peoples.
Everything I said is IMHO, if there are no references to legislation
How to create a salary summary for a period without breaking it down by month?
Important
From 8.2 (8.2.13.205) ed. 2.5 (2.5.30.4) 1. Tell me: in ZiK 7.7 you can create a general Summary of accrued salary for a certain period (quarter, year, etc.). In ZiK 8 it is formed, but broken down, i.e., it is necessary to form a GENERAL REPORT for the 1st quarter, it is formed, but on a monthly basis (January, February, March). Maybe I'm doing something wrong? I need general numbers. 2. Where to enter the advance amounts for each employee, in number seven it was entered on the card, in number eight I don’t see it.
I made a calculation for the first half of the month, the program calculates it itself, but not like that, we have 40% of the salary.
