Sample journal for issuing pay slips

What is a payslip

A payslip is a special internal document of an enterprise in which complete information about an employee’s salary is entered. It is formed individually for each employee and includes information about payments due, including salary, various allowances, bonuses, rewards, compensation, as well as deductions made (taxes and contributions to extra-budgetary funds) and the final salary amount. The payslip is drawn up monthly and handed over to the employee of the enterprise for whom it was paid.

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It should be noted that according to the Labor Code of the Russian Federation, the employer is obliged to inform the subordinate about all components of his salary. This allows the employee to make sure that the salary accrued to him complies with the terms of the employment contract and legal norms.

The payslip is drawn up in any form and handed over to the employee of the enterprise immediately at the time of payment of wages. It does not matter whether the employee receives payment for his work in cash or through a transfer to a bank card.

The procedure for issuing pay slips is determined in each specific case individually. It must be reflected in the company’s local regulatory documents. Among other things, they specify the form of the pay slip, the day it is handed over to the employee (as mentioned above, it must coincide with the day of payment of the second part of the salary), the obligation of the responsible person to issue the slip to employees against signature. The latter’s autograph will indicate that the employer has fulfilled its obligations before the law to inform the subordinate about the salary in full.

Issuance and storage of “settlements”

To optimize the issuance of this document, many enterprises practice the preparation of a special order. There may be a clause stating that the employee must independently appear at a specified place (for example, in the accounting department), and a deadline for receipt. This order must be familiarized to all employees against signature. This measure will help the employer protect itself from possible claims from the labor inspectorate.

Pay slips, in accordance with paragraph 412 of Article 4.1 of Order No. 558 of the Ministry of Culture dated August 25, 2010, must be stored for five years, subject to an audit, or 75 years in the absence of personal accounts. Therefore, the log book should also be kept in accordance with these requirements.

Pay slip form

Pay slip log book

How to draw up a document

Both in terms of the format of the statement and in terms of its design, everything is left to the compiler. The document can be generated on a simple ordinary piece of paper or on a form with company details and the company logo. The statement can also be drawn by hand or printed on a computer (in the vast majority of cases, the second option is used).

The statement is always made in one original copy. Its volume may vary, but if it contains several sheets, they must be numbered in order and fastened with thick, harsh thread. On the last page, a piece of paper is pasted onto the bundle, indicating the number of pages, the date and the signature of the responsible employee.

On what basis is the journal compiled?

There is no unified form for the pay slip book; this gives organizations complete freedom in the formation of the document. The form should be developed taking into account the specifics of the activities of the public sector organization or other industry characteristics.

The document is approved by order of the head of the organization. If there are several divisions with a large number of workers, it is more convenient to create a document for each division. Don’t forget about temporary and freelance employees; pay slips must be issued to all employees without exception.

The magazine is bound, on the last page you need to put a stamp and indicate the total number of pages (in numbers and in words). The title page indicates basic information about the organization (division), maintenance and storage periods. Be sure to include information about the official who is responsible for maintaining the document.

IMPORTANT!

Do not forget to include in the job description of the assigned employee the responsibility to maintain and store the log.

Sample statement

If you need to create a payslip issuance sheet that you have never done before, use the recommendations below and look at its example - based on it, you can easily create what you need.

1. First of all, indicate the name of the company on the form (abbreviated or full, it makes no difference).
2. Then write the name of the document, assign it a number (if necessary), enter the month for which it is being compiled.
3. It would not be amiss to enter the structural unit for which the document is being drawn up.
4. It is better to do the further part in the form of a table. The number of rows and columns is determined depending on the needs of the organization. But these must include the date of issue of the pay slip, the position and full name of the employee who received it. Employees of the enterprise must sign their autographs in a separate column. After filling out the form, the responsible employee must also sign the form.

Why is it needed?

By virtue of Article 136 of the Labor Code of the Russian Federation, company management is obliged to notify each employee about the following components of wages accrued during the month:

• the salary is proportional to the hours worked;
• additional payments and allowances if there are harmful factors in the workplace or overtime in the form of night or holiday hours;
• the amount of personal income tax withholding or other deductions, for example, alimony;
• the total amount that will be issued.

At the same time, this norm states that the form of the pay slip in each company is approved by the management together with the trade union committee, which implies an arbitrary drawing up of the pay slip with the obligatory reflection of the above data.

Also, the Letter of Rostrud dated March 18, 2010 No. 739-6-1 states that slips should be issued to workers no later than the day the salary is paid, but how many times a month - twice or once a month - is not specified, and therefore it is possible to issue a slip only when transferring wages, not advance payments.

Of course, in every institution, the norms of Article 136 of the Labor Code of the Russian Federation are carried out by the accounting department, that is, they prepare pay slips on a monthly basis and hand them over to employees.

But in practice it is quite difficult to prove during an audit that the employees received the agreed document.

That is why some organizations keep a journal in which the receipt of a sheet by each employee against signature indicating the date is recorded in order to avoid accusations by the same regulatory authorities of failure to fulfill the obligations enshrined in Article 136 of the Labor Code of the Russian Federation.

conclusions

According to Art. 136 of the Labor Code of the Russian Federation, all companies are required to notify personnel about accrued wages and deductions made. It does not matter whether it is a commercial or budgetary organization.

The law does not oblige organizations to keep a log of the issuance of payslips; this is the right of the organization. However, this document can serve as evidence of compliance with Art. 136 of the Labor Code and avoid liability in the form of a fine.

It is allowed to keep a journal for each structural unit separately or monthly. There are no restrictions on this matter.

There is no special form for such a document; the employer has the right to issue it himself. Recommended columns: Full name employee and his position, date of issue and signature of the employee.

All about payslips. The journal for issuing pay slips: how to fill it out correctly

The amount of remuneration is of great concern to every employee. Those who are little familiar with Russian legislation have questions regarding the correctness of the amounts of accruals and deductions. A pay slip is drawn up in order to resolve many issues related to the payment of employees.

In accordance with the requirements of Article 136 of the Labor Code of the Russian Federation,

The sheet must contain the following information:

1. Data on parts of salary for the reporting period. The amount includes:

• salary;
• accrued bonus;
• established allowances (for hazardous conditions, for work in the northern region, etc.);
• compensation payments, for example, for using your own tools or for working on a day off.

• personal income tax;
• pension contributions;
• union dues;
• other deductions (for example, unreturned travel advance);
• withholding under a writ of execution, for example, alimony.

1. Additional charges:

• payment of vacation pay;
• payment upon dismissal;
• compensation for violation of labor laws by the employer;
• other payments.

1. Summary information about the amount to be paid.

Note! A previously paid advance may be allocated separately.

Accountants additionally indicate the following information on the payslip:

• FULL NAME. and the position of the employee;
• Name of the structural unit (workshop or department);
• Personnel number, if available;
• Time period (usually a month);
• The number of hours worked and working hours in the reporting period in accordance with the established working hours.

The document may contain other information if this is required to fully inform employees about the amount of their earnings.

In some cases, parallel to the entries on the sheet, accounting codes corresponding to the purpose of each payment are entered.

How to issue correctly

Since the provision of information on the amount of earnings in the form of a payslip is the responsibility of the employer, care should be taken to document the transfer of these documents to employees.

There are 2 most common ways of doing this. The first is to make a piece of paper with a tear-off part. The papers are handed over to the head of the department, who distributes the sheets to employees and collects their signatures, and then submits the reports to the accounting department. This is advisable if we are talking about a large enterprise.

The second option is to keep a special journal where employees will sign for receipt of the document.

Note! Pay slips are also required to be issued when money is transferred to bank cards.

Dates for issuing to employees

Salaries are paid at least 2 times a month, as provided for in Article 136 of the Labor Code of the Russian Federation. The same article states that the employer is obliged to issue a payslip when paying money in general.

The Ministry of Labor in letter No. 739-6-1 dated March 18, 2010 indicates that the procedure for issuing these documents should be regulated by local regulations of the employer. In this case, employees must receive slips no later than the day on which the money is directly issued. This letter also states that employees can be informed once a month.

Based on this, we can draw the following conclusion: slips are issued once a month no later than the day the main part of the salary is transferred. It is advisable to do this 2 days in advance so that employees can voice their objections before the money is transferred.

Shelf life

Payslips must be kept for 5 years, subject to verification. This procedure is contained in Order No. 558 of the Ministry of Culture dated August 25, 2010, which reflects the storage periods for most business documents.

This document is created in each division of the company, or one for the entire organization. The log should contain the following columns:

• Record number;
• Date of issue;
• FULL NAME. employee;
• Job title;
• Employee signature;
• Signature of the person responsible for issuing.

The following information should be included on the cover of the magazine:

• Start and end dates;
• Title of the document;
• Name of the organization and department in which the document is maintained;
• FULL NAME. and the position of the employee responsible for issuing leaflets.

Keeping journals is entrusted to accountants or departmental clerks.

Order on approval of the pay slip form

The form of the pay slip is not fixed at the legislative level. Taking into account the fact that this document must be issued to the employee, any organization needs to develop its own version and approve it by order of the manager.

The order must reflect the following information:

• Details – date, number, title of document and subject;
• Information about the organization – name, address, location;
• Reference to the requirements of Part 2 of Article 136 of the Labor Code of the Russian Federation;
• Establishing the form of the pay slip attached to the order, indicating the start date of this provision;
• Instructing a specific employee to ensure the issuance of payslips to employees 2 days before the transfer of wages (for example, to a cashier or accountant);
• Instructing employees of the organization (for example, heads of departments) to ensure the maintenance of logs for the issuance of pay slips in accordance with the appendix to the order;
• Assigning control over the execution of the order to one of the organization’s accountants;
• Attachments: pay slip form on 1 sheet and a sample log for issuing slips on 1 sheet;
• Date, signature, position, surname and initials of the head of the company.

Note! Before issuing an order, the employer should obtain the consent of trade union representatives to approve the form of the leaflet in accordance with Article 372 of the Labor Code of the Russian Federation.

The employees who are entrusted with the execution of the document are familiarized with the order against signature.

Issuing pay slips is not only an employer’s obligation, enshrined in law, but also an opportunity to provide employees with information about their current earnings in a simple form.

Journal of registration of pay slips for employees' salaries 2020

And, nevertheless, it is still advisable to prepare a journal for recording the issuance of slips in order to avoid difficulties during the next inspection by the same Labor Inspectorate or tax inspectorate.

It is quite difficult to prove that the employee was notified on time about the amount of his salary, as well as its amount, without written confirmation.

Moreover, none of the employees will definitely keep the sheets for five years, and on the copy of the specified document, which is stored in the accounting department, the signature of the workers, as a rule, is missing, as well as the date of delivery.

Document form

Considering that keeping a journal is not mandatory by law, its form is formed in any order, based on the rules adopted for maintaining documentation of this type.

In particular, the journal must:

• contain a title page with the name, terms of establishment and storage;
• be stitched in the manner prescribed by law, with a seal on the last page and an indication of the number of sheets.

Also, the journal should include data about the person who is charged with the responsibility for its registration and maintenance in tabular form, in which it is most convenient to record all the necessary information.

By the way, making retroactive entries is unacceptable. But the procedure for correcting errors can be fixed in the same Regulations on Journal Keeping.

After all, you can even edit work books, of course, in the manner prescribed by law, so why not use the same method when maintaining a journal for issuing pay slips.

What sections should it contain?

In order to correctly reflect all the necessary data to confirm receipt of the slip, the journal must contain the following columns:

• serial number;
• Full name of the employee;
• his personnel number;
• Job title;
• date of issue of the certificate;
• employee signature.

There is no need to include other information, given that the amount received relates to personal data, the processing of which requires permission from employees.

And there is no need for additional columns, although you can also provide a note where it is possible to reflect the same going on maternity leave, which will explain during a routine check the lack of data about an employee who was previously included on the list monthly.

Sample, form and completed example

An approximate sample of the log, as well as the procedure for filling it out, can be found below.

The form can be downloaded here:

Logbook for issuing pay slips

Who forms and fills it out?

As a rule, the finance department is responsible for maintaining all payroll documentation.

Consequently, the responsibilities for drawing up the sheet, as well as issuing it, are assigned to one of the ordinary accountants, who, in addition to the above obligations, is more appropriately charged with maintaining a journal, given that it will be much easier to obtain signatures from the very employee who hands the sheets.

Approval order (sample)

By virtue of Article 60 of the Labor Code of the Russian Federation, the employer does not have the right to demand the fulfillment of duties that are not specified in the employment contract.

Therefore, in order to assign the obligation to keep a log of the delivery of leaflets to one or another employee, it is necessary to issue an order, on the basis of which the employee will perform the task assigned to him.

At the same time, taking into account that the journal from the moment of its registration will relate to the documentation of the enterprise, it is advisable to issue another order, which will approve the Regulations on maintaining the journal and its form, not to mention other nuances, such as storage periods.

How much and where is it stored?

By virtue of Order No. 558, salary slips are stored in the company for at least 5 years and can be destroyed only after an audit.

In order to confirm the fact that leaflets were issued for a specified period, the journal must be kept for the same period in the company’s archives or in the accounting department.

Do I need an order to approve the payslip form? How is financial assistance paid for vacation? Find out here.

What is the fine for non-payment of wages? Read here.

Do I need to maintain payroll slips to record them?

The issuance of leaflets is a mandatory procedure. With each payment of wages, this form must be provided to each employee, regardless of the method of issuing funds - in cash from the cash register or on a card. How to understand the payslip?

Art. 5. 27 of the Code of Administrative Offenses of the Russian Federation provides for liability for violation of this rule in the following amounts:

In case of a primary violation, you can get off with a simple warning. If repeated, the manager may additionally be disqualified for a period of 1 to 3 years.

Each employer has the right to decide for himself whether to keep a journal for issuing pay slips or not.

However, if employees file a complaint about failure to provide the required document, the organization will be held accountable.

Without a registration entry in the journal, the employer will not be able to prove the issuance of the document.

It turns out that the accounting and registration journal is not mandatory, but without it you cannot prove the fact of compliance with the norms of the Labor Code of the Russian Federation.

There is another option for notifying employees about accrued wages - sending payslips by email. When using this option, you must first specify the email to send the notification.

Many organizations create corporate mailboxes, which are simply accessed during employment.

The method of notifying personnel must be specified in the local act that approves the form of the pay slip, in labor and collective agreements.

This is recommended by Rostrud in letter No. PG/365 dated December 27, 2016.

If the organization has a correct system for familiarizing employees with payslips, it will not be possible to hold the employer accountable.

He will always be able to prove that a document explaining the composition of wages was handed over to the employee. It doesn't matter by email or by hand.

The journal can be replaced by a statement of accounting and issuance of sheets.

How to fill it out?

The legislation does not oblige organizations to maintain a special journal for the issuance and registration of pay slips. Therefore, there is no unified form of this document.

There is only an approximate structure developed in practice.

It includes a number of main columns:

• date of issue of the document;
• employee data;
• employee signature.

The document must also have a title indicating the month for which the payslip is provided. Be sure to indicate the name of the organization. At the bottom of the document is the position, full name. and the signature of the employee responsible for maintaining the journal.

The registration log is filled out as pay slips are issued and stored in the accounting department and then in the archive.

The purpose of storage is to provide evidence of the issuance of the required document to the employee.

If the organization has a large number of people, it is recommended to keep such logs by structural divisions.

It is worth remembering that the information on the pay slip is confidential and passing the document through someone else is strictly prohibited.

Download the journal of accounting, registration and issuance of wage slips – word.

Journal for issuing pay slips for January 2021, Kiparis LLC

No.	date of issue	Employee's full name	Job title	Signature
1.	10.02.2019	Sidorov P. I	storekeeper
2.	11.02.2019	Kozlov S. A.	manager
3.	13.02.2019	Kondrashov A.A.	worker
4.	13.02.2019	Semenova O. V.	salesman

Responsible employee for issuing pay slips: Ch. accountant signature Ivanova R.I.

How to familiarize an employee with signature?

It is not difficult to obtain signatures from employees, given that each of them from time to time gets acquainted with the norms of local regulations or administrative documents, not to mention the same briefings or ordinary documentation.

At the same time, when maintaining a journal, the responsible employee should be aware of some nuances relating to the same categories of workers or the deadlines for affixing signatures.

Is a signature required from each employee?

By virtue of the norms of Article 136 of the Labor Code of the Russian Federation, each employee must be notified in writing of the amount of wages transferred monthly.

In this case, the fact of familiarization can only be confirmed if there is a signature, which will indicate receipt of the sheet.

And since the law provides for this norm in relation to all workers, regardless of position, a signature on receipt must be present opposite each surname.

What about part-timers?

A worker performing part-time duties occupies a full-time position, even if his main and additional places are located at the same enterprise.

And since we are talking about two different units, pay slips must be drawn up and handed over for each position separately, which presupposes the presence of two signatures in the journal.

Acquaintance deadlines

The Letter of Explanation from Rostrud states that the pay slip must be given to the worker no later than the date of payment of wages.

Therefore, the signature confirming the delivery of the sheet must correspond to the date of receipt of the sheet.

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