Sample cash disbursement statement. What to choose: payroll or payroll

19.10.2019

Payroll - download formwhich can be found on our website - has not changed the form (known as T-53) since its adoption. The form of this statement was approved by the Decree of the State Statistics Committee of 05.01.2004 No. 1.

What is a payroll statement

Payroll (form T-53), registered in OKUD under No. 03010111, is recommended by the fiscal authorities for registration when issuing to employees wages. The payroll sheet filled out by the accountant and signed by the director is handed over to the cashier for the issuance of cash to the employees of the enterprise according to the list specified in it.

The payroll, the form of which may consist of several pages (depending on the number of employees), is issued for a period usually not exceeding three days. After the end of this period, the payroll T 53 (which should be downloaded in advance) is closed by the cashier and transferred to the accountant for verification.

The statement for the payment of wages differs from the calculated one in that only the amount to be paid is indicated here, i.e. already minus necessary deductions. Upon receipt of funds, each employee signs in a specially designed column. If for some reason the employee specified in the list does not receive the amount due, then the cashier opposite his last name in the “signature” column makes a note “deposited” - these funds will be returned back to the cashier.

Payrolls sample T-53 are registered in special magazine, which is conducted throughout the calendar year, and then stored in the company for 5 years. Each statement has a serial number by which this primary cash document is recorded in the journal.

Have questions about payroll primary documentation, which is requested by the inspection authorities to confirm its calculation? Go to our forum and ask them! For example, you can specify by what documents the payment of wages in cash, as well as those transferred to employees' cards, should be confirmed.

Payroll: sample filling

The title page of the payroll sheet contains the following details:

name and OKPO code of the company;
debit account;
validity period of the document;
the total amount intended for payment under this statement;
signatures of the head of the enterprise and the chief accountant with the date of signature;
title of the document, its number and date;
duration of the billing period.

The payroll (the sample of which we are considering) can be drawn up on several pages, and their total number should be indicated in the corresponding line. These pages, which follow the title page, contain a table that shows:

sequence number of the record;
personnel number of the employee and his full name;
the amount, and in the next column the employee puts a mark on receipt (his personal signature) or, if the money was not received, the cashier puts down “deposited”.

The column "Note" usually indicates the number of the identification document that is presented by the recipient of the money. This is practiced if there is a very large staff, and the cashier does not know everyone by sight.

At the very bottom of the document, the cashier indicates how much money was paid out and how much was deposited. The person responsible for issuing money is signed (usually a cashier), the number and date of the cash order are affixed. The accountant who checked the statement handed over by the cashier along with the cash reports puts his signature and indicates the date of the check.

You can download the completed sample form T-53 on our website:

Payroll form: where to download for free

The form of the payroll (the sample of which is unified) must contain all the necessary details. However, when printing forms, some editing is possible. So, the details may be arranged in a slightly different order, or some more may be added - if the company uses a special technology for processing accounting information. In this case, it is necessary to ensure the presence of all required details.

Most accountants prefer to use a ready-made payroll form (you can download it for free in Excel format on our website, see the link below). In this form, it is convenient to fill in the necessary details, and it is also quite simple to process them using the computing functions built into the office program.

Are changes to payroll allowed?

Corrections can be made to the payroll, but they attract the attention of auditors when checking compliance cash discipline at the enterprise. So, if there are corrections and there is no way to replace the form with a new one (the issuance of money according to the document has already begun and there are signatures on their receipt), then it is necessary to draw them up correctly.

The detected error is neatly crossed out, and a new one is made on top of this entry. Corrections must be signed by the head, chief accountant and cashier. It would be useful to draw up an accounting statement explaining the reason for the correction.

Results

The payroll is the primary document that is often used in enterprises when issuing salaries. This document is convenient in that it contains only information about the payment of the specified Money. At the same time, all employees receiving funds put their signatures on one statement, which simplifies the processing of information.

Every organization that has employees is required to pay salaries at least twice a month. A document confirming the fact of the issuance of wages is a payment.

Payment statement

This is a primary accounting document that has a unified form approved by a resolution of the State Statistics Committee in 2004. With the help of one payment card, you can issue wages, bonuses, benefits and other payments to one or several employees at once. This document is compiled by the accounting department, must be signed by the head of the organization or another person authorized to sign this document. Based on the statement at the cash desk of the organization, the employee can receive remuneration for work. The statement is most often compiled for one calendar month.

Rules for filling out the payroll

As mentioned above, the payroll has a strictly defined form and must be filled out in accordance with all the rules of office work and the rules enshrined in legislation.

Required data

the full name of the organization transferring wages to its employee;

code according to the classifier of enterprises and organizations operating on the territory of the Russian Federation;

The amount that the employee receives through the cash desk of the enterprise (indicated as in in numerical terms, and in words);

number and date of this payment;

Full name of the employee receiving the income;

The period of time for which the employee receives payment;

the signature of the employee certifying the fact of receipt of funds;

surname, name, patronymic of the head of the organization or person authorized to sign payrolls and his signature.

After the payroll is compiled by the accounting department, it is sent to the cashier to check the correctness of filling in the details and the information that was entered in the document. The statement does not allow the presence of gross or minor errors, as well as the presence of corrections. If a mistake was made, it is advisable to cross out the wrong character, write the correct information and mark the corrections with the phrase “corrected from ___ to ______ believe”, the date of correction and the signature of the persons responsible for this statement.

The cashier, after the expiration of the deadlines established by the statement, is obliged to issue all the amounts and close it. The deadline for issuing wages is set by the organization, but cannot exceed five working days. All funds not received by employees according to this statement are deposited. Depositing often occurs when an employee receives funds at the cash desk of the enterprise and, for example, due to illness, due to vacation or for other reasons, could not receive them. In such cases, the funds must be sent back to the bank.

Below is a sample template and a payroll form, a version of which can be downloaded free of charge.

The payroll form T-51 is compiled if the employee is transferred wages to the payment card of one of the banks. It cannot be used to calculate an employee (unlike the settlement and payment one). Filling in the payment and settlement-payment forms is optional.

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Who is held

The responsibility for filling out this paper in the vast majority of cases falls on the payroll accountant. If there is only one accountant in the company, then it is for him. He is obliged to assign a serial number to each emerging statement. It is more convenient to do this from the beginning of the year or reporting period, creating new ones every calendar month.

What documents are created on its basis

Information from the payroll enters the payroll, and according to it, payroll is calculated. Only the last column T-51 takes part in this process. In order to form it, you need a time sheet. All these documents are drawn up for each employee separately.

Filling frequency

In most cases, employees are paid twice a month. Such conditions are specified in Labor Code Russian Federation, for its violation, the company risks incurring administrative liability. Moreover, the first payment is considered advance (usually a percentage of the salary), and the second - the main (the rest of the amount). Thus, a simple payroll will be issued for the advance (it indicates the amount that was paid in the first half of the month).

Form T-51 serves to illustrate and document the main part of the issuance of wages to employees of the institution.

The column "Withheld and credited" in the tabular part of the document should also take into account the advance part - data from the first paper.

Who approved

This document was approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. This fact must be mentioned on the form, in the upper right part.

The form

It is most convenient to fill in the columns of the document in in electronic format, in the program 1C. Be sure to translate the statement into a paper version at least once a month. But it is also acceptable to keep it entirely in paper form.

If the work is carried out in 1C and any date adjustment is required (you need to create a non-current number), then for this, in the "Parameters" select the right number or “Table” is selected, then “View” and “Editing” and the data of the desired cell is changed manually.

Fill algorithm

For full functionality, paper can be issued in a single copy. Fill in at the top of the document:

Basic details. The OKPO code is already entered in the form - 0301010. OKUD is being filled out.
Full name of the company, if any - structural unit the company within which the form is filled out.
Name of the statement, its number, date of signing.
The period for which the calculations were made.

The date of drawing up the document can be chosen arbitrarily, but on condition that this day will not be earlier last day in the current month and no later than the actual day of debiting funds from the cash desk of the organization.

In addition, on the second page of the statement there is a table, each column of which must be filled in (otherwise, a dash is placed in the table cell).

In total, the document contains 18 columns with the following names:

the serial number of the employee to whom the payment is intended;
personnel number of the same employee;
surname, name and patronymic (the latter are abbreviated to initials);
the position, profession or specialization in which the employee is engaged;
salary or wage rate;
how many days or hours were worked during the specified period (weekends and weekdays are indicated separately);
the amount accrued by the organization to this employee for the month (the column is divided into different types boards, including a "general" column that summarizes the data);
what amount was withheld and credited earlier (advance payment, income tax, etc.);
the employee's debts to the organization or, conversely, the exact amount;
how much money is supposed to be paid to the employee according to this statement.

Who signs

The printed document must necessarily indicate the position, signature and decoding of the signature of the official who compiled the document. It can be the chief accountant or the HR accountant.

ATTENTION! The statement will not be valid without the seal of the organization on the last page.

By the way, according to the norms, it is permissible to fill out as many lines of the statement as necessary. She can have two, three, four or more sheets, compiled according to the sample of the tabular part of the paper.

The employee has the right to familiarize himself with the generated document at any time before receiving wages.

Nuances of filling

The employee's personnel number, when filled out, is automatically taken from it. Paper can be printed in a single copy. It is placed in the archive of the organization. There should not be any corrections on already completed paper. All necessary adjustments are made electronically.

If the performance of official duties does not involve the employee being in, then the statement enters the company's archive. It must be stored there, according to established requirements, for at least 5 years.

Payment terms

After filling out the statement, the funds should be received by the employee as soon as possible. The maximum allowable delay in this case is 5 business days. If the payment was not made on time, then the “Deposited” mark is put on the statement.

Important point! The data of the column of the document "For payment" must exactly match the column in the form T-49 "Amount". If they are not equal, then an error crept into the accounting calculations for the payment of wages.

The issuance of wages in an institution should be timely and transparent, regardless of whether the amount of remuneration is paid in cash or non-cash.

A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a payroll sheet, the form can be downloaded free of charge below.

The accrual and payment of wages is reflected in the relevant accounting records, and the document - the basis for such postings is the payroll (SW). It is compiled by an accountant in the legally approved forms:

payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
settlement (unified form T-53) - illustrates the calculation of the monthly remuneration for each employee.

The form for the issuance of salaries (the form can be downloaded in our article) must be compiled monthly for each salary paid in the institution in accordance with the norms and rules of the current legislation.

The document itself consists of a title page, a content (tabular) part and a section that includes information about the deposited salary.

The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions. The payment and settlement accumulates the data contained in the settlement and payment documents. We offer a payroll form to download for free.

Pay slip, form

Payroll, form

personal account form

When calculating salaries in institutions, the unified form T-54 is also used, it is mandatory for use and is enshrined in the Decree of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for the billing period (year or period of work). Employee personal card - a form for the salary of each employee is available for download.

Filling order

It can be done in both paper and electronic form. Electronic settlement document in without fail signed by EDS. The filling procedure is regulated by the Instruction of the Central Bank of the Russian Federation No. 3210-U dated 03/11/2014.

First of all, the title page is filled in: all organizational details of the institution are indicated (name, TIN / KPP, OKPO). It is also necessary to register the total amount paid, indicate the billing period, the number and date of the invoice. The head and chief accountant put their signatures in the title part.

The tabular part is formed from the following information data:

serial number;
position of employees;
Personnel Number;
FULL NAME.;
salary (rate) according to the tariff;
the number of hours worked according to the time sheet;
deductions and accruals carried out for each employee;
signature column.

The bottom rows show the totals for all employees: how much money is paid and how much is deposited. It is also noted who made the payment of wages, the surname and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.

The terms for issuing funds are limited - no more than five working days. In the event that the employee has not received wages within the specified period, the amount is deposited, and a corresponding mark is placed in the VO.

Features for a budgetary institution

Budgetary, autonomous and state-owned institutions, when calculating and paying (in cash) wages, use special forms of VO, approved by Order Ministry of Finance No. 52n dated 30.03.2015:

0504401 - settlement and payment;
0504403 - payment.

Payrolls used by budgetary institutions are formed on the basis of a time sheet and are compiled similarly to a payment document for LLCs, NPOs and individual entrepreneurs.

The title part contains all the details of the budgetary organization: name, subdivision, TIN / KPP, codes in accordance with all-Russian classifiers, signatures of the head and chief accountant, as well as a unit of measurement (currency).

The following columns are filled in the tabular part:

Personnel Number;
position;
FULL NAME.;
charges;
retention;
actual result;
signature.

Upon the issuance of the monthly remuneration, the issued and deposited amounts are recorded. SW budget institution signed by the compiler, inspector and cashier indicating the positions and date of signature. You can download the payroll sheet for free (for BU) on our website.

Working for state enterprise or in a private firm, each employee receives a salary. The amount of this payment is reflected in the payroll, which is the main document for the accountant to record the funds spent on wages.

Document types

Payroll is one of the types of accounting documentation that reflects the accrual of wages for workers and employees. It may consist of one general part, which includes the accruals of all employees of the organization, or it may consist of several parts for industries or divisions in this organization.

For the correct charges, the accountant uses all the information for each employee. The information reflects all calculations of the time worked by employees.

For accurate calculation of accruals, there is:

payroll sheet No. T-49,
payroll No. T-51,
payroll No. T-53.

Each form is approved by the State legislation and the statistics committee of the given state.

Settlement and payroll No. T-49

This sheet is a form for primary accounting documentation on labor and its payment. It is used to calculate and pay salaries to employees. It contains 23 columns in which all payroll calculations and the total amount are detailed.

If form No. T-49 is filled out, then other settlement documents are not needed.

talking plain language, on it you can track all accruals, deductions, and you can get the final amount.

Settlement sheet No. T-51

Statement No. T-51 is kept by an accountant in a single copy. It displays all payroll data.

On the basis of this document, regular payments are made and, most importantly, employees who receive a salary on a bank debit card are calculated exclusively in the T-51 form, they do not need settlement and payment and payment forms.

To put it simply, this statement is more often used for cashless payments, where there is no transfer of a sum of money into the hands, as, for example, described above, the transfer of wages to a bank card.

Payroll No. T-53

This form compiled on the basis of statement No. T-51. It is used when issuing wages against signature to employees of the enterprise.

Simply put, you will see this document at the cash desk or in the accountant's office where you receive your salary, it contains a list of the company's employees, namely the full name and the exact amount that he should receive.

Statement for the issuance of salaries in the document flow

When calculating salaries, the accountant uses many sources for the hours worked for each employee:

employee account,
timesheet of attendance and exits,
information about hours worked
sick leave,
other registration data,
vacation information,
on the implementation of the plan, if there is one at this enterprise,
data on advances and other information on the salary of the previous month.

Each employee, upon receipt of a payment, signs for its receipt in the statement.

If an employee cannot receive a salary on time, a mark is placed in the document about and he will be able to receive the amount within five days.

After the payment of the salary, the statement is closed.

Information about non-disbursed (deposited) amounts is summarized in a separate column for depositing. The cashier signs and affixes the date and number of the cash register. It also enters the amount paid on the deposited lists, after the money was issued on them.

Compilation cases

Depending on the number of employees, wages can be issued according to a statement or cash order:

by cash order - if the number of employees in the enterprise does not exceed two or three people.
according to the statement - if there are more than three employees.

A cash order is required to withdraw the company's money from a bank account. It specifies the purposes for which the money will be spent.

If an advance payment is paid at the enterprise, then in the cash warrant in the “Goals” section, “Advance payment” is indicated, and at the end of the month, when registering, “Final settlement” or “Salary” is indicated.

If the advance payment is not paid, the payment of wages takes place in the first and second half of the month according to the final calculation. As a rule, a cash warrant is issued for all employees twice a month.

Payment of earnings is made to employees with a payroll, where they confirm with their signature that they received it. However, there are cases when a cash warrant is drawn up for one person. If he performed one-time work or additional, in addition to his main functions, a separate cash warrant is issued for him.

Storage and accounting

Payrolls, like other cash documents, are kept in the accounting department for five years, if during this period will pass their reporting check.

If there is no such check, and there is no other accounting for the funds of employees, then the statements are stored for up to 75 years.

Wage accounting is carried out according to the payroll sheet, namely, form No. B-8. This form displays the payroll for employees, both on staff and under contract.

It specifies:

premiums;
retention;
allowances;
surcharges;
other payments provided for by the Labor Code of the Russian Federation.

If the employee has not received a salary after three working days from the date of payment, then his current amount is entered in the statement in the deposit column and the specified amount is transferred to the statement next month. Today it is not necessary to keep records manually, there are various software ( computer programs) to help automate this process.

Registration

The statement is a document used in calculating the remuneration of employees, all accruals and deductions from wages. This document can be compiled by an accountant, chief accountant, accountant. He can also design a tabular part and a title page.

It can be signed only by the person who was involved in the compilation.

The head before the issuance of salaries must sign the statement.

filling

On the first (title) page it is written:

the name of the company or institution,
company code,
statement date,
her number,

The tabular section includes:

serial number,
Name, position and personnel number of the employee,
the number of hours they worked
payment amount,
the amount withheld from the employee (debt, tax, leave on application).

The number of columns in the statements may vary depending on their type.

The payroll does not have a column for painting employees, because reflects only information on the accrual of funds. All information about the employee, accrual and signature on the amount paid is entered in the payroll.

Form No. T-49

This is the shape primary processing data. It contains all information about payroll.

Compiled once at the time of payroll.

The form contains the data specified in the form No. T-53:

payroll time,
employee salary,
additional charges,
social benefits,
amount owed (if any)
mark of receipt (full name of the employee and signature).

Form No. T-51

This document contains detailed information on deductions and deductions from the employee's salary ( income tax, holidays at their own expense, etc.).

Contains a table that includes 18 columns detailed information about deductions:

serial number,
employee's payroll number,
name of the employee,
employee's position,
rate or salary
hours worked,
hours worked on holidays or weekends,
accrual of time payment,
other fees, if any.
information about social and material additions,
the total amount of charges,
the amount of tax withheld,
other deductions (trade union dues, alimony, advances at the request of the employee).
the total amount of deductions,
debts of the organization to the employee, if any,
employee's debts to the institution,
total amount to be paid.

If an employee receives a salary bank card, the accountant draws up for him only form T-No. 51 and an instruction for the full payment of money.

This package of documents is submitted to the bank, where bank employees make deductions for an individual employee of the institution.

Form No. T-53

This form is filled out when issuing wages. It enters the total amount of all funds that will be issued to employees of the enterprise as wages. If there are few employees in the enterprise (up to 5 people), it is allowed to use cash registers, but if there are more employees, it is required to draw up a payroll. It is compiled on the basis of the T-51 form.

It should include the following information:

company name (on the title page),
OKPO code,
offsetting account - debit 70,
the full amount to be paid,
Full name and signature of the accountant and manager.
serial number of the statement,
Name of the employee (in full, without initials),
employee's position,
total amount due,
recipient's identification number,
recipient's signature
deposit column (if the amount is not issued),
there may be several more columns for deposit marks.

The amount handed out to the recipient is recorded first in words, then in numbers. The entry is made from the beginning of the line and begins with an uppercase letter.

Money is issued only after the signature of the head of the enterprise. The chief accountant or his deputy puts his signature in the statement after the funds have been issued, while checking the correctness of its completion. They make it in a single copy and do not duplicate.

The payroll has a permanent form to fill out and is issued on the day the salary is issued. She happens to be cash document, which indicates the amounts of money issued to the hands of employees. The amount of money must be issued within three days.

Responsible persons

The persons responsible for the calculation of salaries and data on deductions from it are the chief accountant and the head of the enterprise.

Without the signature of the chief accountant on settlement documents, they cannot be accepted for execution.

The cashier of the institution operates with the receipt, accounting, issuance and storage of funds. If the enterprise is small, and the number of employees is not large, then the accountant performs the duties of a cashier.

In the absence of the chief accountant due to illness or vacation, his duties are transferred to the deputy. If there is none, to another employee, who is appointed by order of the head of the institution.

The enterprise does not have the right to delay the payment of wages to employees, since in this case the law provides for material, administrative and criminal liability.

Payment of wages according to the statement

The payment of wages according to the statements takes place at the time allotted for this and at right place. It can be a cash register or an accountant's office.

An employee, receiving a salary, must recalculate it and leave a signature on its receipt in the required place.

The payroll is drawn up by the cashier or accountant before the end of its validity period. If the employee could not receive the money on time, the word “deposited” is written opposite his last name. All outstanding amounts are added to one total amount and are written on the last sheet of the statement, under which the cashier signs.

After all manipulations and calculation of all amounts (issued and deposited), the cashier or accountant signs an expense order for the amount issued.

The expense number is recorded and indicated in the statement. Then it is transferred to the chief accountant, who checks the correctness of its preparation and signs the document.

Payrolls are registered in a special journal (form T-53a). The register for registration must be updated every year, i.e. at the beginning of the new year, a new register is started, and the old one goes into the archive.