According to the labor legislation of the Russian Federation, each employer must pay wages to its employees. Its size should not be lower than the minimum wage, which is established by law. The accountant, on the other hand, must correctly and in a timely manner reflect the calculation of wages, since with the help of this data, reports are generated to the Federal Tax Service, the Pension Fund of the Russian Federation and other bodies.
It is necessary
time sheet
Instructions
Step 1
To reflect the payroll, you must first calculate it. To do this, determine the amount of remuneration for each employee, then, in proportion to the days (hours) worked, calculate the amount of payments. If you use piecework wages, then you must find out the number of manufactured products (services rendered) by each employee, then multiply the tariff rate by the number of product units.
Step 2
Reflect any movement in wages on account 70 "Payments to personnel on remuneration". In order to reflect the payment, first determine the structural unit in which the employee works. So, for example, if this is an employee of the main unit, then the debit account will be 20, auxiliary production - 26, and if an employee of the service production - 29.
Step 3
In the event that you pay salaries to employees engaged in sales, it is advisable to make correspondence with account 44 "Sales expenses". Conversely, pay salaries to employees involved in the purchase of objects on debit account 08.
Step 4
In some organizations, there are employees who are engaged in renting, that is, their goal is to receive income from the leased property. And for this category of workers there is account 91 "Other income and expenses" subaccount "Other expenses".
Step 5
Well, if an emergency has occurred at your enterprise, for example, a fire, wages are charged to workers who eliminate the consequences on account 99 “Profits and losses”.
Step 6
As a rule, when calculating the salaries of employees, you must also calculate taxes. This is also reflected in accounting. Reflect contributions to the Pension Fund of the Russian Federation, FSS on the debit of account 69, selecting the subaccount needed. In correspondence with these accounts must go account 51 "Settlement accounts". Also, you must pay personal income tax, reflect its accrual on account 68, choosing the "personal income tax" subaccount.
