Documents confirming payment of wages

Regulatory framework for primary documents

To reflect any business transaction in accounting, it is necessary to have a correctly executed primary document, as stated in paragraph 1 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Next we read in paragraph 4 of Art. 9 of this law, that the forms of primary documents must be developed and approved by the organization. Thus, the use of unified forms of primary documents is optional, with the exception of certain cases. The only obligatory condition is the presence of certain details in the document. On the other hand, there is no ban on the use of unified forms of documents, so the head of the organization must independently determine which forms of primary documents should be used:

• unified forms;
• independently developed forms with mandatory details;
• a combination of the first two options.

The decision made must be fixed in the accounting policy and the forms of primary documents used by the organization must be attached to it.

In every organization conducting economic activity, there is a need to maintain personnel documents, as well as monthly calculations and payroll for employees.

Accounting calculates benefits, vacation pay and travel allowances, salary and piecework accruals, calculates taxes and insurance contributions, reports to funds and the Federal Tax Service.

Often, accounting also deals with personnel documents, because not every company has its own personnel department.

At the same time, not every accountant is also a well-versed HR employee. But the Labor Inspectorate is no joke these days.

Calculation and calculation of wages must be carried out in accordance with the provisions of Chapter 21 of the Labor Code of the Russian Federation.

The payroll calculation process is carried out in several stages.

The first stage is the analysis of the information contained in the primary documents on labor accounting and payment, compiled according to unified forms.

The second stage is the calculation of wages (and other payments) to employees, as well as to persons performing work and providing services under civil law contracts (CPL).

At the third stage, the calculation and withholding of personal income tax (NDFL) takes place in accordance with Chapter 23 of the Tax Code.

The fourth stage will be the calculation of insurance premiums levied on accrued wages.

At the fifth stage, documents (also standardized forms) for the payment of wages are drawn up.

Taking into account the fact that in accordance with paragraph 1 of Article 9 of the Law “On Accounting” No. 129-FZ, all business transactions carried out by the organization must be documented with supporting documents, since these documents serve as primary accounting documents on the basis of which accounting is maintained, the importance of primary documentation cannot be underestimated.

Moreover, many primary documents on personnel records and wages must be stored for 75 years (or permanently, i.e. at least 10 years) 75 years in accordance with the requirements of the Order of the Ministry of Culture dated August 25, 2010. No. 558 with subsequent transfer to the State Archives in the event of termination of the company’s activities.

In addition, the legislation provides for administrative and even criminal liability for violation of the procedure for maintaining and maintaining personnel documents.

The article will discuss the types and forms of primary documents on personnel records and wages, as well as the periods of their storage. The information presented can serve as a “memo” in the work of an accountant.

PRIMARY DOCUMENTS CONTAINED IN ALBUMS OF UNIFIED FORMS

When generating primary documents on personnel records and remuneration, you should remember the provisions of paragraph 2 of Article 9 of Law No. 129-FZ.

In accordance with this paragraph, primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation. Unified forms that should be used when registering labor relations with employees were approved by the 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 of labor and its payment.”

This Resolution approved the following forms of primary documents:

1. For personnel records:

• No. T-1 “Order (instruction) on hiring an employee,”
• No. T-1a “Order (instruction) on hiring workers.”

These forms are used to formalize the hiring of an employee (T-1) or a group of employees (T-1a). Shelf life 75 years.

• No. T-2 “Employee’s personal card”,
• No. T-2GS (MS) “Personal card of a state (municipal) employee.”

An employee’s personal card is the main document for recording employee data and is issued for all, without exception, employees of the enterprise with whom employment contracts are concluded. Shelf life 75 years.

• No. T-3 “Staffing table”.

A mandatory and very important document reflecting data on the structure of the organization, its staffing and staffing levels. And the staffing table itself and changes made to it are approved by order of the manager. Shelf life 3 years.

• No. T-4 “Registration card of a scientific, scientific and pedagogical worker.”

This form is used in scientific and educational institutions to register scientific workers. Filled out on the basis of diplomas of Doctor of Science and Candidate of Science, certificate of associate professor and professor and other similar documents.

• No. T-5 “Order (instruction) on the transfer of an employee to another job”,
• No. T-5a “Order (instruction) on the transfer of workers to another job”,

arranges the transfer of employees to another position within the organization. The employee’s written consent is attached to the order. Shelf life 75 years.

• No. T-6 “Order (instruction) on granting leave to an employee,”
• No. T-6a “Order (instruction) on granting leave to employees”,

Used for registration and accounting of vacations. Shelf life: 5 years.

• No. T-7 “Vacation schedule”.

A mandatory local regulatory act that annually determines the order of provision of paid leave to employees of the organization in accordance with the provisions of Article 123 of the Labor Code. Approved by the employer no later than two weeks before the start of the calendar year. The procedure for drawing up a schedule can be fixed by internal labor regulations or provisions of a collective agreement, or other internal documents of the organization. The employee must be notified of the start time of the vacation by signature no later than two weeks before it begins. Shelf life: 1 year (we recommend storing until you pass an inspection by the Federal Tax Service or the Labor Inspectorate).

• No. T-8 “Order (instruction) on termination (termination) of an employment contract with an employee (dismissal)”,
• No. T-8a “Order (instruction) on termination (termination) of an employment contract with employees (dismissal)”,

used for documentation upon termination of employment relationships. Shelf life 75 years.

• No. T-9 “Order (instruction) on sending an employee on a business trip”,
• No. T-9a “Order (instruction) on sending workers on a business trip”,

is issued when sending an employee (employees) on a business trip. Filled out on the basis of a job assignment (form T-10a). Shelf life: 5 years (for long-term foreign business trips - 10 years).

• No. T-10 “Travel certificate”,

serves to confirm the time spent on a business trip. The certificate indicates the time of arrival of the employee at the destination, as well as the time of departure. This document is drawn up on the basis of an order for sending on a business trip (form T-9) and is certified by the receiving party. Shelf life is 5 years (for business trips to the Far North and equivalent areas - 75 years).

• No. T-10a “Official assignment for sending on a business trip and a report on its implementation”,

contains information about the purpose of the employee’s trip and its final results. It is the basis for issuing an order in the T-9 form and serves to confirm the economic justification of business trip expenses. Shelf life: 5 years (for long-term foreign business trips - 10 years).

• No. T-11 “Order (instruction) on employee incentives”,
• No. T-11a “Order (instruction) on incentives for employees”,

issued when employees are rewarded for success at work. The order is the basis for making a corresponding entry in the employee’s personal card (form No. T-2, No. T-2GS (MS)) and the employee’s work book. Shelf life 75 years.

2. For recording working hours and settlements with personnel for wages:

• No. T-12 “Working time sheet and calculation of wages”,

It is not only a document reflecting the labor discipline of the organization, but also serves as the basis for calculating wages to employees. Companies need this document not only for maintaining accounting records of payroll calculations. The report card is also necessary to confirm the economic justification of expenses for remuneration of employees for tax accounting purposes, since in essence it is a document confirming the actual performance of their work activities by employees. The T-12 form is universal and is used in most organizations. Shelf life: 5 years (under hazardous working conditions – 75 years).

• No. T-13 “Working time sheet”,

used by companies that use an automatic system for monitoring employee attendance and absence from the workplace (turnstiles, electronic passes and other recognition systems that record the time of arrival and departure of employees). Shelf life: 5 years (under hazardous working conditions – 75 years).

• No. T-49 “Payment and payroll”,
• No. T-51 “Payment sheet”,
• No. T-53 “Payroll”,

used to calculate and pay wages to employees. If form No. T-49 is used, other settlement and payment documents according to forms No. T-51 and No. T-53 are not drawn up. In case of transfer of wages to bank cards of employees, only a payslip is drawn up (forms No. T-49 and T-53 are not drawn up). Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years).

• No. T-53a “Payroll Registration Journal”,

used for accounting and registration of payroll records for payments made to employees. Shelf life: 5 years.

• No. T-54 “Personal account”,
• No. T-54a “Personal account (svt)” (svt – computer equipment),

are used for monthly reflection of information on wages, all accruals, deductions and payments in favor of the employee during the calendar year. Shelf life 75 years.

• No. T-60 “Note-calculation on granting leave to an employee”,

used to calculate vacation pay due to the employee. Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years).

• No. T-61 “Note-calculation upon termination (termination) of an employment contract with an employee (dismissal)”,

used for accounting and calculation of wages, compensation for unused vacation and other payments to employees upon termination of an employment contract. Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years).

• No. T-73 “Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work.”

It is used to register and record the acceptance and delivery of work performed by an employee under a fixed-term employment contract concluded for the duration of a specific job. Serves as the basis for the final or phased calculation of payment amounts for work performed. Shelf life is 5 years, subject to inspection. (If there are no personal accounts - 75 years).

PRIMARY DOCUMENTS NOT CONTAINED IN ALBUMS OF UNIFIED FORMS

Documents, the form of which is not provided for in the albums of unified forms of primary accounting documentation, must contain the following mandatory details:

• Title of the document;
• date of document preparation;
• name of the organization on behalf of which the document was drawn up;
• content of a business transaction;
• measuring business transactions in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

In addition to the unified forms of documents listed in the previous section, there are many more documents that the organization must maintain.

The need to maintain personnel documentation is enshrined in current legislation:

1. Labor Code:

• The employment contract concluded with each employee, its content and types (Chapter 10-13 of the Labor Code of the Russian Federation).

Shelf life 75 years.

• Protection of employee personal data (Chapter 14 of the Labor Code of the Russian Federation).

Shelf life 75 years.

• Work books (Article 66 of the Labor Code of the Russian Federation).

Shelf life: until required. Not in demand - 75 years.

• Development and approval of Internal Regulations (Article 189 of the Labor Code of the Russian Federation).

Shelf life: permanent (at least 10 years). Valid until the new Rules are adopted.

2. Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”

• Statement on personal data.

Shelf life 75 years.

3. Decree of the Government of the Russian Federation of April 16, 2003. No. 225 “About work books.”

• Book of accounting of the movement of work books and inserts.

Shelf life 75 years.

Labor relations between employees and the employer are regulated by the local regulations of the organization. Every company must have internal labor regulations and provisions on the protection of personal information. Other local regulations:

• about wages,
• bonuses,
• labor participation rate,
• and so on.

developed and approved if necessary.

In addition, the organization must have the following personnel documents on labor protection:

• Instructions for employees on occupational health and safety.

Shelf life is permanent.

• Logbook for registration of briefing events;

Shelf life 10 years.

Occupational safety requirements are regulated by Section 10 of the Labor Code.

In accordance with the provisions of Article 217 of the Labor Code of the Russian Federation, every employer engaged in production activities with more than 50 employees must have a labor protection service or a labor protection specialist with appropriate training or experience in this field.

If the number of employees in a production enterprise is less than 50 people, the manager can assign occupational safety responsibilities to a trained employee, including part-time employees, with the written consent of the employee and for an additional fee (Article 60.2 of the Labor Code of the Russian Federation).

If labor safety responsibilities are not assigned to anyone, the head of the company bears responsibility for violations. In addition to the above, the organization must have the following documents:

• Documents (cards) for certification of workplaces, plans for certification of workplaces according to working conditions.

Certification of workplaces is mandatory for all organizations today. Carried out by specialized organizations with state accreditation. Shelf life 45 years. (Under difficult, harmful, dangerous working conditions - 75 years).

• Job descriptions for employees.

These instructions are drawn up for each position in the staffing table. Shelf life is permanent.

• Employee applications for hiring, dismissal, provision of annual paid leave, provision of leave without pay.

The storage period for statements that are not included in the personal files of employees is 5 years. The storage period for statements included in the personal files of employees is 75 years.

• Agreement on full financial liability (Article 243, Article 244 of the Labor Code of the Russian Federation).

It must be concluded with employees who have been hired for positions involving financial responsibility. The storage period is 5 years (after the dismissal of the financially responsible person).

• Registration log of inspections of regulatory services.

Keeping this journal is mandatory for all legal entities and individual entrepreneurs. Shelf life is permanent.

Acts on accidents. Shelf life 75 years.

Acts of investigation of occupational poisonings and diseases. Shelf life 75 years.

In conclusion, it should be noted that the above lists of documents are not exhaustive, since in the process of establishing labor relations, the organization may be required to prepare other documents (for example, a certificate of state pension insurance for a previously unemployed employee).

RESPONSIBILITY FOR VIOLATIONS OF THE PROCEDURE FOR MAINTENANCE AND SECURITY OF PERSONNEL 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.

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.

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Rules for drawing up primary documents

Let us next consider the primary documents on wages that must be used when accounting for settlements with employees. The article will provide unified forms. They can be processed in accordance with the needs of the enterprise’s accounting department, leaving in any case the mandatory details listed in clause 2 of Art. 9 of Law No. 402-FZ:

• Title of the document;
• date of document preparation;
• name of the economic entity that compiled the document;
• content of the fact of economic activity;
• the value of the natural or monetary measurement of the fact of economic activity, indicating the units of measurement;
• the name of the position of the person who performed the transaction and is responsible for its execution.

Primary documents on wages can be drawn up both on paper and in electronic form. In the second case, they must be signed with an electronic digital signature. Read more about this in the article.

Responsibility for violations

If during an inspection an authorized labor inspector discovers a lack of personnel documentation, the company faces administrative liability in the form of a fine:

• 1-5 thousand rubles. for officials
• 30-50 thousand rubles. for legal entities

According to the norms of the code of laws on labor and labor protection, the official carrying out the inspection has the right to suspend the activities of the institution for 3 months.

In case of repeated administrative punishment, the official faces deprivation of the right to hold a leadership position for a period of 12 to 36 months.

For incorrect maintenance of personnel records and abuse of official position, inspection services may apply more severe penalties. Compliance with the rules of labor legislation and labor law norms is monitored by the State Archives and the Labor Inspectorate.

Time sheet and calculation of wages

The employee is paid based on the amount of time he works. To record it, use the form T-12 “Working Time Sheet and Calculation of Remuneration” or T-13 “Working Time Sheet”. They were approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1.

The T-12 form contains data on actually worked and unworked time based on sick leave, certificates, applications, orders.

The title page indicates the name of the organization, the date of preparation and document number, the reporting period and codes for indicating worked and unworked time in the accounting table. Section 1 “Accounting for working time” consists of 17 columns and is intended to reflect information about attendance and absence from work for one calendar month. Filled in for each employee: his/her full name, personnel number, then on the dates of the month in columns 4 and 6 in the top line a code indicating attendance at work or the reason for absence is indicated, in the bottom line - the number of hours worked that day, overtime hours are marked with a fraction. Columns 5 and 7 are intended to reflect the sum of days of visits and hours actually worked for each half-month. In the columns of the missing numbers of the month, an “X” sign is placed. According to the rules, you can fill in the cells of both all days of the month and only days other than a regular working day (vacation, sick leave), leaving the cells of a regular working day empty.

Section 2 “Payment payments to personnel” consists of two pages. The third page of the timesheet is intended to reflect each type of payment for the month for each employee. The fourth page of the timesheet summarizes information about attendance at work for the organization as a whole for each day of the month. Check out an example of filling out the T-12 form.

Form T-13 represents only the title page and section 1 for recording working hours of Form T-12. It is then assumed that the accountant keeps records of wages in other registers.

Sometimes employees undergo routine medical examinations. You can find out how to correctly fill out a work time sheet in this case from the “ConsultantPlus” material. If you don't already have access to the system, get a free trial online.

Form T-53

Unlike previous documents, this form does not cover information indicating the amount of time worked by the employee, does not consider data on deductions from pay, incentives, or information on tariff rates.

1. The title page must contain:

• name of company;
• OKPO enterprises;
• the period within which payments must be made;
• amount of money;
• number and date of formation;
• reporting period.

2. The following data is recorded in table form:

• serial number;
• personnel number;
• Full name of the employee;
• amount to be issued;
• employee signature;
• other notes.

Before releasing funds, the accountant must check the accuracy and reliability of the information entered.

Due to the fact that all payroll statements are strict accounting documents, corrections and errors in them are highly undesirable.

Payroll

The following block of primary documents for payroll accounting:

• payroll statement (form T-49);
• pay slip (form T-51);
• payroll (form T-53).

Important! It is necessary to reflect the amounts of accrued wages only in unified forms approved by Resolution No. 1.

As the names indicate, form T-49 is a combination of forms T-51 and T-53, so the accountant draws up either one payroll sheet, or a payroll sheet and a payroll sheet.

The payroll sheet is used to calculate and pay wages in cash from the company's cash desk. It contains the number and date of compilation, signatures of the manager and chief accountant, the total amount of payment to all employees, as well as the start and end dates for the payment of wages from the cash register - this period is 5 working days. The statement contains information about the personnel number, position, tariff rate and hours worked by each employee. The accountant enters into it all accrued amounts for all types of payments, as well as all deductions for the period for which funds are paid to the employee. This can be either an advance, or wages, or vacation pay, and so on.

At the end of the statement, information about the amount paid and deposited (if any), the signature of the responsible person and the number of the cash receipt order for which the payment was made are entered. The far right column is filled in by employees of the organization, where they sign to confirm receipt of funds from the cash register . Amounts not received within five days are deposited.

A sample payslip is provided at the link.

Taxes and fees

The employer is a tax agent, that is, he independently calculates the tax of 13% from the accrued amount and transfers it to the Federal Tax Service.

The tax is written off before deductions for debts and alimony; the tax amount is indicated in column 15 of form T-49.

In addition, before all deductions are made, the employer calculates and transfers the following payments (as a percentage of accrued salary):

• 22% – to the Pension Fund;
• 2,9% – in the FSS;
• 5,1% - to the FMS.

These funds are received by recipients from the employer’s own funds.

Payroll and payslip

If employees receive wages on bank cards, then only a payslip is drawn up in form T-51. What other documents are needed in this case, we will consider below.

If an accountant calculates wages in a different register, you can only prepare a payroll.

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The pay slip in Form T-51 reflects only calculations for each employee. See an example of filling.

At the beginning of the payroll, you must indicate the date of receipt of funds at the cash desk for issuance to employees and the end date of issuance.

The payroll in Form T-53 reflects the amount of payments to each employee, their receipt of receipt of the specified amount, and also at the end of the statement - the total paid and deposited amount, as well as the number of the cash receipt order for the payment of wages. See the link for a sample. If an accountant uses a statement in the T-53 form in his work, he needs to draw up a register of issued statements in the T-53a form, where the serial number of the payroll and the amount paid on it are entered. The register is compiled for one calendar year. See an example of filling out the form.

Rules for filling out the form

The following information must be filled in on the title page:

• name of the enterprise, organization, individual entrepreneur or structural unit (if there is none, you must put a dash), organizational and legal form;
• OKPO;
• date of filling out the form;
• statement number;
• amount of funds (in numbers and words);
• when should the salary be paid?
• the reporting period for which the statement was compiled - the month of calculation and payment of salaries;
• signatures of the manager and chief accountant.

In accordance with the law, the period for issuing funds is 5 days.

The payroll table has 23 columns, namely:

• serial number;
• Personnel Number;
• position or profession;
• tariff rate. All of the above entries completely coincide with the information in the employee’s personal card;
• number of days and hours worked, including subgroups: workdays, weekends, holidays. This data must be taken from the time sheet;
• monthly accruals. This column is broken down by type of payment. For example: salary, bonus, sick leave, vacation pay, travel allowance or other payments. The last column of the column is “total”, it indicates the full amount that was accrued to the employee;
• withheld and credited. Information about personal income tax (personal income tax), advance payment issued, any penalties, etc. is indicated here. Each individual deduction is assigned its own column, only the column with personal income tax is required, the rest are at the discretion of the employer;
• the next subsection is the amount, this includes: the organization’s debt, that is, unpaid funds to the employee for previous periods, the employee’s debt and the amount to be paid. It is the number indicated in the last column that must be issued in cash to the employee. It is easy to calculate - all accruals are added to the organization’s debt (if any) and the amount of all deductions and employee debt, if any, is subtracted.
• the last columns contain information about the employee receiving money, namely the full name and signature of the employee who received a certain amount. If the money was not received within the stipulated period, then after its expiration, the cashier makes a corresponding note in the last column about the deposit.

Do not forget that the money is counted without leaving the cash register to avoid errors in the calculations. After recalculating the amount issued, the employee signs the form. All payments are made in national currency - rubles.

Each employee is assigned his own separate line. The number of rows in the table must match the number of employees on staff of the enterprise, organization or individual entrepreneur. At the end of the document, after the table, data on the issued and deposited amount of funds is filled in. Then - the signature of the accountant and cashier with the decoding of the initials, the number and date of the cash order.

Here you can find a free sample of filling out the T-49 form

The negative side of the statement is that the employee, by signing the form, has the opportunity to see the salary of his colleagues. Although this is not a state secret, many do not share such data, because it is personal information that does not concern other people.

One more point: what to do if errors are found in the statement? If the cashier sees an error in the document in time - before the salary is issued, then he transfers it back to the accounting department for correction. If the money has already been issued, then you need to carefully cross out the incorrect data, indicating the correct data above. You cannot use a stroke. All corrections must be certified by the signatures of the cashier, accountant and manager. Don't forget to put the date of changes. If there are no signatures, this means that all adjustments made will be invalid.

Personal accounts of employees

For each employee of the organization, the accountant must maintain a personal account in form T-54, which reflects the employee’s personal data: full name, tax identification number, SNILS, marital status. It also contains data about work at a given enterprise: date of entry, transfers, dismissals, changes in wages, vacations, and so on.

Every month, the accountant enters into the personal account data on the amount of time worked by the employee, the amounts accrued to him for all types of payments, all deductions from wages, and data on sick leave.

The last columns contain information about the final amount to be paid for each month, as well as about the debt to the employer or, vice versa, to the employee. A sample of an employee’s personal account can be found at the link.

Difference from other types of statements

Form T-49 includes all the data necessary to fulfill the company’s obligations regarding remuneration of subordinates for the performance of labor functions.

In some situations, this much information is not required. For example, if a salary is transferred to a bank account, then the recipient does not need to confirm the receipt of money with a personal signature.

In addition to T-49, Goskomstat has established two more forms - settlement and payment:

• In the first (T-51), based on data on the rate, time worked, and income, the amount to be issued is determined, but there is no column about receiving money.
• The second (T-53) is used only for issuing funds. It includes the final amount of earnings without personal income tax, personnel number, full name and signature field.

Payslips

The law obliges the employer to issue pay slips to employees along with their wages, which clearly indicate what the amount received by the employee consists of. Salaries are received at least twice a month, however, it is more reasonable to issue a pay slip once, when paying wages for the month, and not when paying wages for the first half of the current month, since in the second case the calculation indicated in the slip may be incomplete and does not reliably reflect the origin of the amount paid.

The payslip does not have a regulated form, so the organization must independently develop it, based, for example, on forms T-12 or T-51. Or create your own form entirely, which should be fixed in the accounting policy. The payslip must indicate all parts of the salary: salary, bonus, allowances, bonuses, sick leave payments, and so on. It is necessary to indicate all deductions: personal income tax, alimony, fines, etc. As a result, the amount to be paid should be obtained, which the employee receives in his hands along with the pay slip.

The payslip, upon agreement with the employee, can be issued both in paper form and electronically, by sending it to the employee’s email.

The form of the pay slip is approved by order of the enterprise. A sample order and the payslip itself can be found in the ready-made solution “ConsultantPlus”. If you don't already have access to the system, get a free trial online.

Salary project

At the moment, the most common way to receive wages is to transfer it to the employee’s bank card. This can happen either individually or on an ongoing basis and for all employees at the same time. There are two options for receiving money on a card: transferring it to each employee separately or registering a salary project with a credit institution.

To receive wages on a bank card, the employee must write a statement about this and attach to it the card details for transferring funds.

If the organization has entered into an agreement with a credit institution on a salary project, then the employee signs an application for the issuance of a card within the framework of this project or writes an application attaching the details of the card he already has.

If the employee does not want to receive wages on the card, he does not sign any statements and continues to receive money at the organization’s cash desk.

The method for employees to receive wages on a bank card or at the organization’s cash desk must be specified in the collective, labor agreement or in an additional agreement to it.

How to issue accrued wages to employees

The issuance of wages is the responsibility of the cashier or other employee performing the duties of a cashier. Accrued wages are handed out to employees according to the payroll at the cash desk of the organization or individual entrepreneur or transferred to their personal account or bank card.

The days for the payment of wages are established by internal administrative documents and are indicated in employee employment contracts. Documentation of payroll calculations is completed by returning the signed payroll back to the accounting department.