Salary payslip in 2021: sample

Document role

The value of a payslip cannot be overestimated - it allows an enterprise employee to understand exactly what his salary is formed from, and also, in some cases, to see in a timely manner the inconsistencies between the calculation of wages and the terms of a specific employment contract or legal requirements. If such facts are identified, an employee can turn to the company’s accounting department for clarification of controversial or unclear issues, and if it comes to a conflict, then go to the labor inspectorate or court to restore justice.

The procedure for turnover of payslips in an organization: nuances

The following circumstances deserve attention:

1. Pay slips are stored for at least 6 years, and in the absence of personal accounts (Article 295 of the Rosarkhiv List):

50 years - if the documents were completed after 01/01/2003;
75 years - if documents were completed before 01/01/2003.

2. Records of the issuance of leaflets can be kept using a separate journal. In it, employees can certify the fact of receipt of the payment document with their signature.

However, when sending payment slips electronically, their receipt can only be confirmed using a qualified digital signature - as an analogue of a handwritten signature (Clause 1, Article 6 of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ).

In practice, this may mean the employee sending the accountant a copy of the payslip file, which is signed by the cryptographic program used in the company.

The procedure for using digital signatures, as we noted above, is fixed in certain provisions of the employment contract or local regulations regulating wages at the enterprise. In particular, such provisions may indicate that if the digital signature is not used, the employee should go to the accounting department and receive a paper version of the sheet.

3. The employer approves the pay slip form:

taking into account the opinion of the trade union, if established;
in accordance with local regulations governing the circulation of personnel documents.

Important! “ConsultantPlus” warns: The use of a pay slip form not approved by the employer is a violation of labor legislation and may entail liability under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (a similar opinion was expressed by the Supreme Court of the Russian Federation in Resolution No. 75-AD10-3 dated December 23, 2010), and if such a violation is committed repeatedly - under Part 2 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. See K+ for more details.

When should you create a document?

The payslip must be made several days before salary payments, but it can also be issued in advance or on the day the salary is paid. At the same time, it should be remembered that usually the payment of salaries is divided into two stages, two weeks apart - so the pay slip should be provided to employees on the day they receive their “graduation”, when all the necessary amounts have already been calculated.

It must be said that the payslip concerns only wages, so there is no need to create it for issuing, for example, vacation pay.

When resigning, it is mandatory to provide a payslip (it is given to the resigning person on his last working day along with his salary).

Taxes and deductions

The withholdings include personal income tax (NDFL), its payer is the employee. The employer is required to deduct personal income tax from all income of individuals. Some employees are entitled to deductions for this tax - they are not paid in themselves, but they reduce the tax base and due to this, personal income tax becomes less. The deductions also include those amounts that the organization deducted under executive documents. If a new column has appeared here or the amount indicated is larger than usual, the accountant who performed the calculation and decoding will help you understand the salary slip.

Calculation example

From a January salary of 20,000 rubles, an employee is required to withhold personal income tax of 13%. The amount of deductions will be:

20,000 × 13 / 100 = 2600 rubles.

If an employee is entitled to a deduction for the first child (in 2021 it is 1,400 rubles), then the calculation of the deduction will change.

First, we reduce the salary by deduction:

20 000 – 1400 = 18 600.

We calculate 13% of this amount:

18 600 × 13 / 100 = 2418.

Due to the deduction, 2,418 rubles are withheld from the employee, not 2,600.

There are always a lot of numbers in a salary notice. In addition to decoding, it is important to ensure that the amounts indicated are correct. Before deciphering the payroll sheet, write down the amounts of accruals already paid to you and compare with those indicated on the sheet.

Who prepares the payslip

The payslip is prepared by a specialist from the accounting department, i.e. an employee who has complete data on all payments due to a particular employee. Typically, it is not necessary to certify the sheet with the signature of the head of the company or even the accountant himself, nor is it necessary to affix a stamp on it.

This is due to the fact that the sheet is purely informational in nature, in other words, it does not in any way confirm the fact of receiving exactly the amount of wages that was indicated for payment on it.

But as for the employee of the organization, he must sign for the receipt of the pay slip. To do this, an accountant or cashier can provide him with a special form called a “sheet for issuing pay slips.”

Salary slip: methods of issuance

The obligation to prepare payslips does not depend on the method of payment of income. Both cash issuance through the cash register and non-cash transfer to a card are all salary transactions that must be accompanied by the issuance of relevant information about accruals and deductions to staff.

Calculation sheets are usually prepared on paper. Labor legislation allows the employer to approve the form of the sheet, but the procedure for sending it is not regulated. The Ministry of Labor of the Russian Federation considered it possible to generate pay slips not only in paper, but also in electronic form and send them to the employee’s email address (letter No. 14-1/OOG-1560 dated 02/21/2017) - while enshrining this method in the company’s local regulations.

Sample pay slip

Since 2013, standard unified forms for most primary accounting documents have been abolished, as has the obligation to use them. Now representatives of enterprises and organizations have the right to develop their own document forms approved in their accounting policies, or use previously commonly used templates.

Regardless of which option the employer chooses, the document’s structure must comply with office work standards, and its text must comply with the rules of the Russian language.

Registration procedure

At the beginning of the sheet write:
job title,
Full name of the employee,
the period for which the document is drawn up (usually one month),
the department in which the employee works,
his personnel number.
Next comes the main part, which looks like a table with several sections.
The second section includes everything related to tax withholdings.
The third contains information about contributions to extra-budgetary funds.
Next, indicate the amount of the advance payment and information about additional insurance premiums.
After all the calculations, at the end of the document the total amount of deductions and the salary to be paid are written. If the company has a debt to the employee, or vice versa, the employee owes the employer, information about this must also be included in the payslip.

If necessary, the form can be supplemented with other information, for example, information about the statement on which the payment will be made, the date of payment of wages, etc.

When is a pay slip issued?

The employer must issue a pay slip monthly to each employee after accrual and before payment of wages. The Labor Code obliges the employer to provide each employee with written information about the types of accruals, their size, the types and amounts of deductions, as well as the amount to be paid. The responsibility for issuing salary information is usually assigned to the accounting department.

The form and information in it must be presented in such a way that it is clear for what the accrual was made (salary, bonus), what time the employee was paid and what was not, days of downtime, absence from work for any reason (vacation, illness, absenteeism), what deductions were made and what amount the employee will receive as a result.

Formation rules

Starting from 2013, all unified forms of primary accounting documentation were eliminated. A unified form of pay slip is not approved by law. In Part 2 of Art. 136 of the Labor Code emphasizes that the form of the pay slip is developed and approved independently by the employer.

Calculation sheets are generated several days before the final payment. The payslip must contain general information about the employer and employee: company name, full name and position of the employee, department of his work and personnel number. It also specifies the period for which this document is issued (usually a month).

When developing the pay slip form, the employer should provide the following information:

Parts of the salary that are due to be paid to the employee for the pay period (salary taking into account the amount of time worked or work performed, bonuses).
Other amounts that were accrued to the employee , including monetary compensation for delays in payment of wages.
The amount and grounds for making deductions from wages (broken down into tax deductions in the form of personal income tax and other deductions according to executive documents).
The total amount of employee income that is payable (including minus the advance).

If the employer has a debt to the employee, then this fact must be indicated separately (as well as the opposite situation: when the employee owes the employer a certain amount). Thus, the payslip must contain a breakdown of the accruals and deductions made from the employee’s earnings for the month.

At the request of the employer, the payslip can be supplemented with other information: for example, data on the statement on which the salary will be paid, and the date of payment, etc.

A sample payslip can be downloaded from this link. The payslip is generated in a single copy.

There are no strict legal requirements for the preparation of a payslip. It can be written by hand or typed on a computer.

The employer should additionally approve the form of the payslip that is used at the enterprise by issuing an appropriate order. At the same time, he should take into account the opinion of the trade union organization and local regulations in force within the company.

Payslip form

There is no unified form of pay slip. It must be developed independently or a suitable template used by other enterprises must be found. If your accounting program allows for the printing of payslips, you can use it, just check that this payslip contains all the indicators provided for in Article 136 of the Labor Code of the Russian Federation.

As mentioned above, when considering Article 136 of the Labor Code of the Russian Federation, the pay slip must be approved by the local regulatory act of the employer.

Let's sum it up

Issuing a pay slip is the direct responsibility of the employer.
The form of the payslip is approved by local regulations.
The payslip must be issued in writing or sent electronically if the employment contract, collective agreement, or local regulatory act provides for a procedure for notifying the employee about the components of wages via e-mail.
A payslip must be issued to all employees, including those who receive wages by bank transfer.
It is not necessary to put a signature or seal on the pay slip, since this is not clearly indicated in the regulatory documents.
Payslips can be issued to employees in writing or sent electronically once a month when the final portion of wages is paid.

There is an opinion that it is better to issue pay slips in written form against signature in a specially kept book (magazine). Or, in the pay slip itself, provide a tear-off part with the employee’s signature, which will remain with the employer. This will be confirmation for the labor inspectorate that pay slips were issued, if suddenly the employee for some reason forgets about it.

According to the results of a survey conducted on the Klerk.ru portal, more than half of employers do not issue pay slips to employees, despite the fact that administrative liability is provided for this.

Employer's liability

For failure by the employer to issue pay slips, administrative liability is provided for in Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation “Violation of labor legislation and other regulatory legal acts containing labor law norms” in the form of a fine:

for officials and entrepreneurs - from 1000 to 5000 rubles;
for legal entities - from 30,000 to 50,000 rubles.

In addition, the pay slip must be given personally to the employee to whom it was issued, since the pay slip contains personal data that cannot be disclosed. Liability for violation of the rules governing the processing and protection of personal data is discussed in Article 90 of the Labor Code of the Russian Federation.