The employer is obliged to timely pay wages and issue a bonus based on the results of work for the year. These payments are regulated by the Labor and Civil Code of the Russian Federation and are calculated in accordance with the established norms, tariffs, salaries and information on the actual hours worked.
Instructions
Step 1
Set the form and size of wages for each employee. These parameters are determined by the regulation on remuneration, staffing table, employment orders and employment contracts. Draw up documents that confirm the fulfillment of production norms: timesheets, production book or orders. Gather other documents that may affect the amount of an employee's salary in a given month: promotion orders, memos, complaints, etc.
Step 2
Calculate the amount of accrued wages, which is recorded in the payroll or payroll. These documents have a unified form No. T-51 and No. T-49, respectively. Reflect the accrual of wages on the credit of account 70 "Payments to personnel for wages." In this case, the correspondence includes the expense account that characterizes the nature of the employee's work.
Step 3
Notify the employee in writing of the amount due for a specific period of time. The payroll is compiled in any form and is formed at the end of the month. It should indicate the components of the salary, deductions and accruals, as well as the total amount that is to be paid on hand. These requirements are established by Article 136 of the Labor Code of the Russian Federation.
Step 4
Draw up an order for calculating a bonus to an employee, in accordance with the requirements of Part 1 of Article 8 of the Labor Code of the Russian Federation. It has a unified form No. T-11 or No. E-11a. An employee or a group of employees must familiarize themselves with these documents, write “Acquainted” and sign and date. The amount of the bonus is calculated according to the rules established at the enterprise and can be issued at the end of a year or a certain period.
Step 5
Pay the accrued amounts of personal income tax and insurance payments for wages and employee bonuses to the budget. In the event of a delay in payment of labor, the employer is obliged to calculate and pay the employee compensation, the amount of which is established in Article 239 of the Labor Code of the Russian Federation.
