The employee's personal account is used to reflect information on payroll and has a unified form T-54. It is filled in on the basis of the data in force at the enterprise: primary documentation for accounting for work performance, time worked and time worked. Only an accounting employee can enter data into a personal account.
It is necessary
a form in the form of T-54
Instructions
Step 1
Mark at the very top of the T-54 form the name of the enterprise and structural unit. Enter the personal account number and indicate the billing period for which it is filled. After that, it is necessary to mark the category of personnel to which this employee belongs. This column must be filled in only if the company has such a division according to the staffing table.
Step 2
Indicate the last name, first name and patronymic of the employee for whom the personal account is being filled in, and the personnel number. Fill in the basic information about the employee: identification code, insurance certificate number, number of children, marital status, place of residence, date of birth and employment. After the dismissal, the corresponding date is also stamped here.
Step 3
Complete the spreadsheet for the basic information on hiring, transferring, firing, and remuneration. Indicate the date and number of the order for these actions in columns 1 and 2. Mark the structural unit (column 3) where the employee is sent to work, the position held (column 4), working conditions (column 5). Indicate the tariff rate, according to the staffing table, in column 6. This table also shows the amount of surcharges and surcharges.
Step 4
Reflect the information about the employee's vacation in columns 9-16, indicating the number and date of the order on it, the period and the number of calendar days. In columns 17-21, the amounts of deductions and contributions that are calculated for the employee's wages should be noted. If according to Art. 218 of the Tax Code of the Russian Federation, the employee is entitled to tax deductions, then their amount is reflected in column 22.
Step 5
Enter the payroll data for the employee in boxes 23-49. Columns 23-28 contain information about the month for which the calculation is made, and the number of days and hours worked. This is followed by the amount of accruals from the wage fund, as well as the received income and payments. These columns also indicate the amount of dividends.
Step 6
At the same time, you should be careful when coding these payments, since an employee can receive tax deductions only on income that is subject to a 13% rate. In columns 38-45, the amounts of deductions for the reporting period are calculated. If there is a debt, then it is indicated in columns 47 and 48. After that, calculate the total amount to be paid and indicate it in column 49.
