Payroll accounting is a process in which settlements are made with employees of an organization, the allocation of costs to the cost of production, deduction of taxes and social payments to tax authorities and social insurance bodies, collection and reporting on wages.
Instructions
Step 1
At the beginning of the organization's activities, determine the forms of remuneration, methods of bonuses, possible deductions and deductions.
Step 2
Make an extract from the minutes of the meeting about the rates of time workers.
Step 3
Install the form and fill out the timesheet.
Step 4
Fill out the sample accounting card, orders, contracts, contacts, labor agreements, orders, etc.
Step 5
Draw up and fill in the staffing table.
Step 6
For each employee, upon admission, on the basis of personnel documents, enter a certificate card, in which you enter all the information about the accrued and issued wages and his personal account.
Step 7
Make payroll in accordance with regulations. In doing so, take into account vacations, bonuses, benefits, deductions and deductions. Draw up a payroll, in which there must be columns with the surname, name and patronymic, with the personnel number, salary, rank, accrued amount, deductions and the amount to be handed out.
Step 8
Write out a check for the amount required to pay salaries to employees and give it to the bank along with payment orders for the transfer of social benefits and taxes.
Step 9
Transfer all the data from the payroll to the payroll.
Step 10
Sign the payroll and payroll with your supervisor.
Step 11
Write out a cash receipt from the bank.
Step 12
Issue wages to employees within three working days. All issued salaries are fixed by a cash register order.
Step 13
Cash that may remain due to the employee's failure to appear on the day of payment of wages or for any other reason, transfer to the bank by writing a cash flow order to the deposit account. Record this action in the payroll escrow ledger or payroll not issued register.
Step 14
Fill out the appropriate forms approved by law and report to the Pension Fund, Social Insurance Fund, Tax Office.
Step 15
At the end of the reporting period, draw up a summary payroll, in which put down the accounting entries, on the basis of which you enter the balances on account 70 "Payments with personnel for wages."
