According to the Labor Code, every employee must receive a wage every fortnight. But sometimes there are situations when he cannot receive it on time. In this case, they talk about its deposit, that is, about transferring it for storage. How to draw up documents in such situations?
Instructions
Step 1
As a rule, wages are issued according to the statement (form No. T-53 or No. T-49). You must dispense funds to employees no later than three days after dispensing begins. Then close the statement, and opposite those employees who, for whatever reason, could not receive it, write "deposited". At the end of the statement, summarize, where indicate the amount of paid and deposited wages.
Step 2
Then draw up a register of the deposited amounts. There is no unified form for this, but you can use form No. 0504047, where indicate the employee's personnel number, full name, and the deposited amount. Draw up this document in the event that someone did not receive their wages on time.
Step 3
You can also draw up a register of depositors (form No. 8a), which must be opened every year. The deposited amount of the employee is carried over to the next period. But this form needs to be filled out only if the register is not filled out.
Step 4
After that, hand over the unpaid wages to the bank. You need to issue this with an expense cash order, where you indicate that the contribution to the current account is the deposited salary. In the line “Reason”, enter the payroll.
Step 5
How to reflect such transactions in accounting? Of course, at first glance it may seem that you just need to reduce the amount indicated on account 70. But in fact, it should be reflected there in correspondence with the debit of account 20, 23, 25, 26, 29 or 44.
Step 6
Then by posting D70 K76 the subaccount "Calculations on deposited amounts" indicate the amount of unpaid wages. Accordingly, with the subsequent payment of such amounts to employees, you need to write it off from account 76.4.
Step 7
As for the accounting statements when accounting for such amounts, you should indicate it as part of accounts payable on line 622 of the balance sheet.
Step 8
In tax accounting, the deposited amounts are accounted for as expenses, and in the period when it was paid, a deferred tax asset should be accrued.
