What forms of payroll statements exist?

Who compiles the statement and its applicability

The responsibility for calculating wages rests with the accountant of the payroll department.
If it is missing, then any other accountant, economist, director, etc. can calculate remuneration. It is these specialists who, when calculating remuneration, draw up the primary documents for calculating salaries, including the payroll. The company has the right to use a form approved by the statistical authorities, or on its basis to build its own, taking into account the specifics of its activities.

The payslip can be drawn up manually on forms purchased from a printing house, which is typical for small businesses. However, it is more efficient to prepare it in accounting programs, where filling is done programmatically with calculations carried out automatically.

The use of form T-51 also presupposes the use of form T-53. The second document is the registration of payment of remuneration to the company's employees. This principle of calculating and paying salaries is typical for enterprises that are not small businesses, in which accounting is kept in full.

Attention! For organizations that are considered small enterprises, it is more effective to use a form such as a payroll in Form 49. The execution of a single document becomes possible due to the small number of employees in order to simplify and optimize accounting.

The payroll is the main source of information for calculating personal income tax and insurance premiums for compulsory types of insurance, as well as for filling out all necessary tax reports.

Payslips are stitched together from month to month with documents attached to them, which include calculations of vacation pay, disability benefits, etc.

Responsibility for violation of the procedure for maintaining and preserving frames of documents

In the absence of mandatory personnel documents approved by the organization, the inspecting labor inspector may bring the organization to administrative liability. Thus, in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation, violation of labor and labor protection legislation entails the imposition of an administrative fine:

• for officials - in the amount of 1,000 to 5,000 rubles,
• for legal entities - from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days.

Violation of labor and labor protection legislation by an official who has previously been subjected to administrative punishment for a similar administrative offense entails disqualification for a period of one to three years.

In accordance with Article 13.20 of the Code of Administrative Offenses of the Russian Federation, for violation of the rules of storage, acquisition, accounting or use of archival documents (such documents include: work books, personal cards of employees, orders for personnel, etc.) entails:

• warning or imposition of an administrative fine on citizens in the amount of 100 to 300 rubles,
• for officials - from 300 to 500 rubles.

In accordance with Article 90 of the Labor Code of the Russian Federation, persons guilty of violating the rules governing the receipt, processing and protection of employee personal data are subject to disciplinary and financial liability in the manner established by the Labor Code and other federal laws, and are also subject to civil penalties , administrative and criminal liability in the manner established by federal laws.

The same provision applies to employees responsible for maintaining, storing, recording and issuing work books.

In accordance with Article 137 of the Criminal Code of the Russian Federation, illegal collection or dissemination of information about the private life of a person, constituting his personal or family secret, without his consent, or dissemination of this information:

• in public speaking
• publicly displayed work,
• in mass media,

are punished:

• a fine of up to 200,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of up to 18 months,
• or compulsory work for up to 360 hours,
• or correctional labor for up to 1 year,
• or forced labor for a period of up to 2 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years,
• or arrest for up to 4 months,
• or imprisonment for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

This is also important to know:
Gray salary: judicial practice, is there any point in suing, employer’s responsibility

In this case, the same acts committed by a person using his official position are punishable:

• a fine in the amount of 100,000 to 300,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of 1 to 2 years,
• or deprivation of the right to hold certain positions or engage in certain activities for a period of 2 to 5 years,
• or forced labor for a period of up to 4 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 5 years,
• or arrest for up to 6 months,
• or imprisonment for a term of up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to 5 years.

The timeliness, completeness and correctness of maintaining personnel documentation, as well as compliance with labor legislation and other regulatory legal acts containing labor law norms, are controlled by the State Archive and the Labor Inspectorate, which conduct periodic scheduled and unscheduled inspections.

Complaints from employees can be considered by the Prosecutor's Office together with the Labor Inspectorate.

Actions in case of loss

According to the Letter of the Ministry of Labor dated November 27, 2001 No. 8389-YuL, responsibility for storing the salary slip rests with the employer.

If lost, it is necessary to issue an order to create a commission to investigate the incident. It includes employees of the accounting department, personnel department, etc. The Commission must request explanatory notes from all parties who were responsible for storage. After conducting an investigation, a report is drawn up. It indicates the reasons that led to the loss of the statement and recommendations for measures to restore it.

The best option to solve the problem is to restore the document. To do this, the payslip is reprinted. All signatures are affixed, including employees.

If it is impossible to fill in the lines due to the dismissal of some employees, you should leave them blank or indicate “could not be restored.”

Free legal consultation

We will answer your question in 5 minutes!

Free legal consultation We will answer your question in 5 minutes!

Call: 8 800 511-39-66

Ask a Question

The duplicate statement must be marked “Duplicate”.

Thus, the salary slip is an integral document when calculating wages to employees. Depending on the method of issuing money, the document is divided into forms No. T-51, No. T-53, No. T49.

The accountant fills out the document. The chief accountant and the head of the enterprise signs and is responsible for incomplete payment of wages to employees or payment in excess of what is necessary.

This is also important to know:
What is unemployment benefit and how to get it

If mistakes are made, corrections are allowed. The statement is kept in the accounting department for 5 years.

Frequency of compilation

The payslip allows you to determine the amount of earnings an employee will receive for the past month.

At the same time, according to recent changes in legislation and letters from supervisory authorities, the organization is obliged to pay an advance not in a fixed amount, but to calculate it based on the number of days worked during this period and the accruals taken into account.

In this regard, it is advisable to determine the advance amount also using a payslip. Further, after the end of the month, the calculation is made using a new document, taking into account the total number of days worked and all necessary accruals. The amount of the salary advance issued is indicated in a separate column in the “Withheld and credited” block.

What documents are drawn up on its basis?

Based on the data contained in the payslip:

• Payroll T-53, contains the names of employees and the amount of salary to be paid;
• Journal in form T-53a - intended for end-to-end registration of all T-53 statements issued by the company;
• Personal account, T-54 or T-54a format - after salary calculation, information about accrual and deduction for each month is transferred to it. A personal account is maintained for each employee of the company.
• Expense cash order - issued to a specific employee when his salary is paid;
• A register for salary transfers is compiled if salaries are transferred to employees’ cards or accounts. Usually contains the card or account number and the amount to be credited.
• Payment order - issued when transferring salaries to cards or bank accounts. It can be issued individually for each employee, or for the entire amount issued if the payment is made according to the register.

You might be interested in:

Non-payment of wages: what the law says, payment terms, employee actions, employer liability

Sample of filling out a payslip according to form T-51

Front part

You must begin entering data on the form from the title page. The name of the company is recorded there, as well as the code assigned to it according to the OKPO directory. The statement can be compiled for a specific department. In this case, its name must be written in the column that follows. If the form is issued for all employees of the company, then a dash must be indicated in this column.

Next to the name of the document, its number in order, the date when the form was filled out, and the period of the reporting period for which the calculation was made are written down.

Back part

The main table is located on the back of the form. It is necessary to enter information about the calculation of wages and deductions from it. This side must be filled out line by line, with only one line assigned to one employee.

Column 1 includes continuous line numbering throughout the document.

In columns 2-4 you need to write down personal information for each employee. This data is usually transferred from their personal cards. So, in column 2 the assigned personnel number is rewritten, in column 3 - the last name and initials, in column 4 the position in which he works is entered.

Column 5 records the employee's salary or his hourly rate.

Columns 6 and 7 are intended to indicate the number of days worked during the reporting period. The information must be transferred here from the working time sheet.

In this case, the number of working days worked is entered in column 6, and the number of weekends and holidays when the employee performs work duties is entered in column 7. It is necessary to carry out such a division, because according to the law, weekends or holidays must be paid at double the rate.

Columns 8-12 together form the “Accrued” block. At the same time, columns 8 to 11 indicate various types of accruals for the specified period (basic salary, bonuses, vacation pay, dismissal pay, sick leave and others). And in column 12 it is necessary to summarize all accruals.

You might be interested in:

Regional coefficient by regions of Russia in 2021: what is it, what payments does it affect, table

In turn, columns 13-15 are combined into the “Retained and Credited” section. Thus, in column 13 the amount of personal income tax to be withheld from the employee is entered, in column 14 - the total amount of tax benefits provided.

Attention! If it is necessary to indicate a larger number of deductions (for example, alimony, compensation for material damage, etc.), then the number of columns can be increased. Column 15 is the total amount of deductions from the employee.

If on the date of calculation of wages for the new period the employee or company has a debt, then columns 16 and 17 should be used to indicate its amount. The total amount of salary to be paid out is recorded in column 18.

This completes filling out the form. The employee who was involved in its preparation signs the document, indicating the position and decoding.

What does a payslip contain?

The statement for the payment of wages, in the established form, consists of the following parts:
Title page. It includes:

• company name,

• salary payment deadline,
• surname and initials of the head of the enterprise giving permission to pay wages
• surname and initials of the accountant responsible for the correctness of payments.

The following is a table that includes the following columns:
• Item No.;
• number of the report card or personal card of each employee;
• surname, first name, patronymic of the employee, which are written down in full so that there are no misunderstandings if the company employs several people with the same surnames and initials;
• a column indicating the amount to be paid;
• an empty column in which the employee must sign for the amount received;

Column "Notes":

1. The cashier records the type of document that was additionally requested when issuing a sum of money, for example, a passport or power of attorney.
2. The amount of the total deposited amount and the amount of the total amount intended for payment.
3. The number and date of the cash receipt order are entered at the end of the statement.

After all amounts of money have been paid, the cashier summarizes the total and signs the statement.

Payment terms according to the document

The T-51 form is not directly involved in issuing wages - its functions are only to determine it. However, on the basis of this document, pay slips can be drawn up, according to which employees will be paid.

Every company should have a wage policy. In addition, the order must establish certain dates on which payment must be made. The law states that this must happen at least twice a month. The period between days of issue should not exceed 14 days.

It is not prohibited to make payments more often (for example, once every 10 days or every week).

In addition, the date on which the advance payment of wages is paid should not be later than the 30th day of the month, and the remaining part of the salary - before the 15th day of the month following the settlement month.

Important! If the salary is issued in cash from the cash register, then the payment period cannot be more than 5 days, including the day the funds are received from the account to the cash desk.

Types of statements for calculation and payment of salaries

Each enterprise or individual entrepreneur can independently choose a document that will become the main one in the matter of monetary relations with the employee. To give an employee money, you first need to make an accrual on paper. Some employers prefer to prepare a separate statement for each employee in order to maintain trade secrets about the monetary remuneration of each employee. This is necessary to avoid disagreements within the team.

This is also important to know:
Continuous service after dismissal at will: meaning and benefit

But preparing an individual wage statement is labor-intensive and costly, because in order to report to the inspection authorities, each document must be attached to the report not in electronic form, but in paper form. Just imagine how much money you will have to spend just to pay salaries for each employee. It is also worth taking into account vacation pay, advances and sick leave.

To give an employee money, you first need to make an accrual on paper.

Therefore, general wage statements were adopted. The only difference is in the form the company uses:

1. Payroll sheet for all employees.
2. Statement for issuing wages for all employees.
3. A unified form where payments are made and money is issued at the same time.

Which form to choose is up to you.

Accounting entries

Based on the data contained in the payslip, the following accounting entries are made. For basic salary, bonus, sick leave and vacation pay, they look like this:

The employee may also be entitled to other payments:

The payslip also takes into account the amounts that must be withheld from the employee’s earnings.