In accordance with labor legislation, wages must be paid at least twice a month by transferring to a savings account, credit card, or in cash at the company's cash desk. To issue the earned funds, you must fill out statements No. T-49, 51 or 53.
It is necessary
- - payroll;
- - time sheet.
Instructions
Step 1
Pay your salary on time twice a month. Specify the payment terms in the company's internal legal acts. If the employee receives funds from a bank card or savings account, make accruals and payments in the form of a unified statement No. T-49. Draw up the statement in a single copy in accordance with the documents for accounting of working hours.
Step 2
For payments to be made, the statements must be filled out correctly. Write down all information in black or blue ink, do not make mistakes and corrections. On the title page, enter all the information about your organization without abbreviations, the full name of the workshop, department or structural unit to which you will be paid.
Step 3
Fill in the "Total amount" column, in column No. 1 indicate the serial number, in column No. 3 the full name of the employee, the amount for payments indicate in the appropriate column with debit No. 70.
Step 4
Present the completed statement to the head of the enterprise, get the signature of the chief accountant of the enterprise.
Step 5
The amount received for the payment of salaries can be stored in the cash desk for no more than three days. Only in the regions of the Far North and equivalent territories can you leave cash intended for salary payments for up to 7 calendar days.
Step 6
From each employee, you are required to obtain an identity document, identity card or pass. On the basis of the documents presented, issue your salary, get a signature in the appropriate column that the funds have been received. If the salary is received by a notarially authorized person, read the power of attorney, enter its number in the appropriate column, confirming the legality of receipt.
Step 7
If someone did not have time to receive a salary, calculate the remaining amount, deposit it, issue an expense slip, hand over the money to the servicing bank. At the end of the statement, enter the details of the deposited amount.
Step 8
Record all payroll numbers in the accounting journal under the following serial number.
