The payroll for wages has a unified form, approved by the decree of the State Statistics Committee No. 1 of 05.01.04. Payroll is made on the T-49, T-51 form, the payroll is drawn up on the T-53 form.
It is necessary
- - statement;
- - primary documents of accounting of working time or production.
Instructions
Step 1
If your employees receive a salary on a current account or bank card, then draw up only a statement of the T-49 form. Draw up any statement in one copy, the payroll accountant must fill it out. All charges are made according to the presented primary documents for accounting of working time or production.
Step 2
Fill out the cover sheet of the statement, write the full name of your enterprise, the number of the structural unit, if the organization is divided into departments, the number of the shop or department, indicate the total amount that is payable to all employees. Sign the document with the head of the business or with an authorized person replacing the head.
Step 3
In column 3, write down the full names of employees under the serial numbers filled in column 1, the amount of accrued salaries in column debit 70.
Step 4
According to the current legislation, you must give out the entire amount of your salary within three days. If someone did not manage to receive it during this period, then you do not have the right to detain the money at the cash desk, and are obliged to transfer it to the collector. Therefore, in front of each name of the employee who has not received a salary, enter the entry "Deposited".
Step 5
If you are compiling a statement for several tens or hundreds of people, number each sheet, lace it up, at the end of the statement indicate the number of sheets drawn up.
Step 6
In the "Notes" column, indicate the number of the document presented by the employee upon receipt of the salary or the number of the power of attorney if the salary is received by a notary authorized person.
Step 7
At the end of the statement, fill in the summary line, in which fill in the total amount of accruals to be paid.
Step 8
Draw up an expenditure cash order of the unified form KO-2. Write down its number and date on the last page of the statement.
Step 9
Make all entries in black or blue ink without corrections and blots. Enter the payroll number in the accounting journal under the next sequential number.
