One of the responsibilities of an accountant is the calculation and payment of wages. Despite the routine and ubiquity of this procedure, many are faced with certain difficulties associated with the procedure for issuing wages. In this regard, it is preliminary recommended that you familiarize yourself with the Labor Code of the Russian Federation and a number of regulations.
Instructions
Step 1
Study the requirements of labor laws for the procedure for calculating wages. So in Art. 136 of the Labor Code of the Russian Federation states that the employer is obliged to pay employees a salary at least every fortnight. If this requirement is violated, an administrative fine is imposed on the head of the enterprise. In this regard, at the beginning of the month, an advance is paid on the due wages, and at the end, the balance is paid with the calculation of deductions to the budget.
Step 2
Determine the amount of salary that is regulated by the staffing table of the enterprise, the employment contract with the employee, or the remuneration regulation. The latter document can be officially adopted in the company to describe the procedure for calculating wages, indicating the categories of workers, criteria for assessing labor and tariff rates. Calculate the amount of accruals on the employee's salary, which includes personal income tax and contributions to social and pension insurance.
Step 3
Fill out the unified payroll form No. T-51, which indicates the amount of the accrued salary. Make a pay sheet in any form that is accepted in your company. It is intended to notify the employee of the amounts due to him for the relevant period. At the same time, it is necessary to fill it out only at the end of the month when the second part of the salary is paid, indicating the total amount to be paid and accruals.
Step 4
Pay the salary to the employee within the specified timeframe through an expense cash order or by transfer to a salary bank card. If the payment was delayed, then it is imperative to calculate compensation in accordance with the rules of Article 236 of the Labor Code of the Russian Federation. Remember that this penalty is payable in any case, regardless of the reasons for the delay in wages.
