Payroll sheet form. Using the payroll

19.10.2019

Every entrepreneur who has hired employees has to deal with the issuance wages. There are at least three ways to pay wages in cash. Non-cash - for salary bank cards employees, and issuing cash through the cashier with or using a payroll for wages. How to do this through the cash register, using the payroll sheet, fill out the document form correctly and not violate current rules, this article will tell.

payroll form

The form of the document with the use of which wages are paid through the cash desk is provided normative act Rosstat. She was assigned. In practice, this document is used in a number of other statements related to the calculation and issuance of wages to employees. Also, the statistical department provides for the calculated and. All these forms are approved by the Decree of the specified department No. 1 of 01/05/2004.

It should be noted that in connection with the entry into force of the new law on accounting, for all organizations (except state-owned) and entrepreneurs, the use of these forms is not mandatory. But, at the same time, the use of these forms is quite convenient and helps to comply with legal requirements. If necessary, in this form it is possible to make various changes in order to bring its use in line with the specifics of the activity of an economic entity.

Please note: All forms of documents used in the activities of the enterprise must be approved by its head. This happens at the beginning of each calendar year by issuing an order approving the accounting policy of the organization. The forms of documents used act as an annex to the accounting policy.

The document itself can be drawn up either by hand, on the form of the established form, or using a computer. For each accounting document, including for the payroll statement, the form must be filled out with all the necessary details. In order to avoid doubts about the validity of the document, for example, when tax audit The following details must be filled in the payroll:

organization name or surname and initials individual entrepreneur,
date and registration number of the document,
pay period for which wages are paid,
amount paid Money,
signatures of the head (individual entrepreneur) and chief accountant who approve the statement,
signatures of the accountant who compiled the statement and the cashier who issued the money on it.

Since the vast majority of statements are made using the approved form of the form, such required props of all primary documents as the name of the document, in the form is already indicated.

The payroll consists of at least two sheets. The title page, in which almost all the details listed above are located, and the sheet containing information on the payment of wages - a tabular part. At the same time, if necessary ( a large number of employees, for example), the required number of sheets containing the tabular part can be attached to the statement.

How to fill out the payroll form correctly:

This part contains the following information necessary for the correct payment of wages:

personnel number, surname and initials of the employee,
his position,
amount to be paid.

There is also a place for the employee to sign, in which, in case of non-receipt of wages, a mark is made on its deposition.

The term for the issuance of wages may not exceed five working days. This period also includes the day on which the payroll cash is received from the bank. The specific period during which wages will be issued according to the payroll is indicated on its title page.

Expert opinion

Maria Bogdanova

Many employers try to go astray by paying employees only once a month and requiring employees to write an application for such payment. But such a trick will not help the employer at all: according to the law, even if there are applications from employees asking them to pay wages once a month, the employer is obliged to pay wages twice a month.

Payroll journal

As already mentioned, the statement for the issuance of wages has a mandatory requisite - the date of compilation and registration number. Since such statements are compiled periodically, they must be registered. For these purposes, a payroll register is provided. As well as the form of the statement itself, the form of this document is approved by the same Decree of Rosstat. The form was assigned the number T-53a.

Payroll corrections

You can make corrections to payrolls, as well as to settlement and settlement and payment corrections. At the same time, this must be done only taking into account the rules established for such corrections. All corrections made in such documents must be accompanied by the date of the correction, as well as the surname and initials of the person who made such a correction. Accordingly, next to the correction, the signature of the corrector is affixed. At the same time, as before, it is impossible to make corrections to the outgoing and incoming cash orders. Therefore, if an error is made in the issue note when closing the payroll, it cannot be corrected. In this case, the accountant will have to issue a new warrant.

Find out what a payroll statement is and how to fill it out correctly:

Closing the payroll

The final execution of the document is carried out on the last day of cash payments, or earlier if cash payments were made to all employees. The cashier sums up the issued funds. If all wages are issued, then the amount to be paid, indicated on the front page of the document, will converge with the amounts of wages paid. If not, the difference will be reflected in the column for deposited amounts.

If before the end of the period during which the payment of wages is provided, any of the employees does not receive the amounts due to him, then the salary must be deposited. That is, the cash itself is returned to the bank, and a note is made on the deposit of wages in the statement. Accordingly, an entry is made in the accounting records in the register of depositors and the book of accounting for deposited funds. It indicates the number of the payroll, according to which the salary was not issued, the personnel number and full name of the employee, the unpaid amount. The record of the deposit is made on the last day of the salary payment.

For the entire amount of wages received by employees, the cashier fills in a consumable. Upon completion of the issuance of wages, the cashier signs the statement and submits it to the accounting department. The retention period provided for this category of documents is five years.

Expert opinion

Maria Bogdanova

More than 6 years experience. Specialization: contract law, labor law, social security law, law intellectual property, civil procedure, protection of the rights of minors, legal psychology

In the event that the statement was lost, then the most the right option is its restoration. To do this, you must re-print the document, as well as affix all previously present signatures, including the signatures of employees.

If there is no opportunity to fill in some lines, then they can be left empty or in each one indicate “it was not possible to restore”. Also, on the reprinted document, it is necessary to indicate in the mandatory that this is a copy by writing the word “Duplicate” on it.

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

The payroll (form T-53), registered in OKUD under No. 03010111, is recommended by the fiscal authorities for registration when issuing wages to employees. 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 and logged in.

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 these funds. At the same time, all employees receiving funds put their signatures on one statement, which simplifies the processing of information.

When preparing any cash payment to an employee - remuneration, accrued wages, compensation - an accountant-calculator draws up a payroll in the form of T-53.

The form consists of two parts; the first contains general information about the organization and the amount to be paid; the second part is a table containing a list of employees and their wages.

Rules for filling out the payroll in the form T-53

The first sheet of the T-53 payroll indicates the name of the organization, its OKPO code, structural subdivision if the salary is issued specifically in it; number of the corresponding account (number of accounting for settlements with employees - 70).

The following indicates the period for which the funds are cashed out; for the issuance of wages, this is a three-day period from the date of receipt of money in the bank.

Further, in words and numbers, the entire amount of payments is indicated. The signatures of the head of the organization and the chief accountant are put.
The number of the payroll, the date of its execution, and the billing period for which the salary is issued are indicated.

On the second sheet, in the table, information about the employees on whom the payments are issued is indicated:
personnel number, full name, amount in figures.

When receiving money, each of the employees signs in front of his last name. If, for some reason, one of them failed to receive the money within the specified three-day period, this amount is deposited with the bank, and a note is made in the "Note" column about its deposition. The issuance of money to the employee is postponed.

When the table is filled, and all employees signed for the receipt of money, the amount paid and deposited, if any, is indicated in words and numbers under the table.

The payroll is certified by the accountant (chief accountant) and the head of the enterprise.

Payrolls are registered in the payroll register (form T-53A)

Payroll (Form T-53) issued in one copy, signed by the head and transferred to the cashier for issuing money.

The sheet consists of two parts:

the first contains general information about the organization and the amount intended for payment;
the second part is a table containing a list of employees and their wages.

The legislation of our state gives citizens the right to work. The essence of work lies in earning money to provide for yourself and your family. Every work must be paid.

Therefore, in the main document that regulates the relationship between employees and employers, the amount of wages is indicated.

Such a document is labor contract. It is a set of all the conditions that were negotiated when hiring an employee for a position.

The accounting department monthly calculates the money earned by each member of the labor collective. Then these amounts are credited to the personal accounts of the employed. Some organizations pay out the money earned by employees through the cash register.

Naturally, it is necessary to account for the funds issued using the payroll sheet, the form of which can be downloaded at the end of the article.

Payroll accounting document

The first task of such a document is to record the fact of issuing money. The second function is an indication of the amounts to be issued by name. Such a document is called a payroll statement.

Legislation allows the use for such purposes and cash orders. But this is not entirely convenient, especially when a large team is employed at the enterprise. Unlike an order, a statement allows you to issue salaries to several employees based on one document.

When filling out the payroll statement (you can download the form below), remember: not a single column of the document can be modified or transferred at your discretion. Therefore, having downloaded the form, it will only be necessary to fill it out.

Naturally, in the column "number" the serial number of this statement is written. Date - respectively the date of compilation. Do not confuse with the date of issue of money. They may not match. Yes, and the issuance does not have to happen in one day.

This document may have multiple pages. In the corresponding line, you must specify their number. Their number depends on the number of staff of the organization.

After filling in the table, the statement is transferred from the accounting department to the cashier. Before doing this, you must once again check the correctness of its filling. Correctness presupposes only the fidelity of surnames and numbers. Strikethroughs and corrections are not allowed in the document.

If deficiencies are identified, the document must be revised and republished. The document is signed by an accountant on the title page.

After making the payment, the cashier completes the registration of the statement. He signs it (the last sheet) and submits it to the chief accountant for approval.

Below is a typical payroll sheet, the form of which can be downloaded for free.

Some entrepreneurs who use hired workers to run their business use a payroll form to pay them wages. But it is not always possible to apply it. In such cases, the State Statistics Committee foresaw separate forms of payroll and settlement statements for wages. To do this, use the form T-51 and T-53. They were put into use in 2004.

The essence of the payroll

The payroll sheet contains information about all employees and their accruals, as well as the amount of deductions from the earnings of each employee.

A sample of this document is a form that consists of two parts, namely:

title page with the main details of the individual entrepreneur;
a table that is compiled with the data of all employees who work on the basis of labor relations with individual entrepreneurs.

The payroll is formed on the basis of the form. In the first part, you need to specify a few basic parameters:

full registration name of the IP;
identification code of the taxpayer;
date of filling out the form;
the total amount of funds paid;
the period for which payment is made.

All of them have a certain location in the payroll, which may differ depending on the field of business of the IP.
The payroll contains detailed figures for calculating the remuneration of employees in its second part. It is a table that can be several pages long. Each line in it corresponds to a separate staff unit, and each column indicates the accrual or deduction for this TIN. We must not forget that in the case when the table is very long, each sheet is numbered, and information about the total quantity is indicated in a special field when the payroll is processed. Total There should be 18 columns in the T-51 form.

Form T-51 is not approved by the manager, but only signed by the accountant who issued it. This is due to the fact that the payroll does not give the right to issue funds, but only suggests their future transfer.

Payroll: purpose and application

After all calculations of the amounts have been carried out, it is necessary to fill out a payroll sheet, which will give the right to pay directly to employees. This is the form.

It is a payroll, which is the basis for the formation of payment orders for the transfer of salary amounts through banks, as well as cash orders for making payments through the cash desk. The choice of the form of receiving money is chosen by the employee according to his own wishes and interests.

The payroll consists, like the payroll, of two parts:

title;
tabular.

The first sheet indicates the main registration data of the individual entrepreneur. Distinctive feature the title of this document is the presence on it of a column with information about the expiration date that this payroll has. The requirements of the Decree of the Bank of Russia indicate that payments can be made in the T-53 form only within 5 days after the document is approved by the head of the legal entity.

The payroll in the second part is a table that consists of six columns and rows in the number of IP employees. A sample of filling out a table from this form involves entering such data;

number in order in the table;
number from the personal file of a particular employee;
employee data, namely his full name;
amounts payable by employees;
summed up amount of issue;
the signature of the recipient of funds;
supporting document for cash withdrawal.

The payroll is filled out on the basis of primary documents. As for the last column, in cases where expenditure payments are not made through the cash desk, it is crossed out with a dash.

To make payments according to the data in the T-53 form, it is necessary that the document be endorsed by the head and executive accountant of the legal entity.

After the expiration of the billing period, it must be closed. This must be done even if not everyone managed to receive the funds.

The process of closing this form involves several steps:

opposite those full names of employees who did not receive funds, put down the sign "deposited";
summarize amounts paid and unpaid;
the cashier confirms the document with a signature;
a general cash settlement is formed with the amount of funds issued, and its number is written in the statement.

Benefits of payroll

But for entrepreneurs whose staff is ready to receive a salary in cash, it will be more convenient to form a document according to the model of the T-49 form. This is a payroll statement that combines both settlement and payment functions.

It consists of two main parts:

title, which also indicates the basic data of the individual entrepreneur, the billing period, the validity period of the statement, the signatures of the responsible persons and the entrepreneur;
tables with accruals, deductions and total payments.

The main advantage that distinguishes the payroll is that it simplifies the process of maintaining accounting IP. This is due to the fact that it allows filling out only one sample form for the payment of wages.

But there are some features of using the T-49 form:

it cannot be applied in cases where funds are transferred to employees' bank accounts;
when the payroll is filled out, an expense and cash order is immediately formed in the form of KO-2;
the settlement and payment form cannot be applied when the individual entrepreneur uses cash and non-cash payments at the same time.

Confirmation of payments, which the payroll assumes, must be endorsed by the signature of the cashier who made the direct payment. Unpaid amounts are also indicated by the "deposited" sign. A fully completed payroll is transferred back to the accounting department for savings for 5 years.

To date, the T-49 uniform is very practical, but during the period of almost complete cashless payments, it is used infrequently. But in the case when an individual entrepreneur has a staff with a small number of employees, it is this sample document that can be the most convenient for paying salaries.

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