The company's accountants need to keep records of all payments to employees in the personal account T-54, the form of which is approved by the Decree of the State Statistics Committee of Russia No. 26 dated 06.04.2011. If such information is manually filled in at the enterprise, then they should be entered into the form every month for each employee of the organization. Such documents are kept for 75 years.
It is necessary
- - settlement statements for the period;
- - employee documents;
- - production calendar;
- - personnel documents;
- - documents of the enterprise;
- - staffing table.
Instructions
Step 1
At the top of the T-54 personal account, indicate the name of your organization in accordance with the charter or other constituent document or the last name, first name, patronymic of an individual in accordance with a passport, driver's license or military ID, if the company's OPF is an individual entrepreneur. Enter the name of the structural unit where the employee is registered in accordance with this staffing table.
Step 2
Write the serial number of the account, the personnel number of the employee in accordance with his personal card maintained at the enterprise. Indicate the category of personnel this specialist belongs to. Fill in the taxpayer identification number of your business and the employee's pension insurance certificate number. Write the code of residence according to the appropriate classifier. Indicate the employee's marital status (married, not married, married, not married). If the specialist has children, indicate their number.
Step 3
Enter the date of employment of this employee in accordance with the order for his admission to the position. The date of dismissal of the employee should be indicated in the event that this fact has occurred. If he is listed as employed by your company, leave the field blank.
Step 4
Indicate the fact of hiring a specialist by entering the number and date of the order, job title, salary (salary, bonuses, allowances). If during this period the employee went on vacation, indicate the number of his calendar days, links to the corresponding orders. Personal income tax is deducted from each employee in the amount of 13% of his earnings. Indicate the amount of taxes. If he is entitled to standard deductions, enter the amount.
Step 5
Determine the total amount of earnings accrued to the employee, calculating it from the actual hours worked. If the employee was sick during this month, indicate the number of days of incapacity for work in accordance with the sick leave. Write the amount that is due to a specialist to issue.
Step 6
The accountant has the right to sign a personal account (indicating his position, surname, initials), he must put down the real date of filling out the document, attach it to the employee's personal file.
