One of the regulations that govern the rules for maintaining documentation at the enterprise is the Labor Code. According to Art. 136, salaries to employees must be paid at least every 15 days. The employer can transfer funds to the card or cash in cash from the cashier. In the second case, if the employee did not appear for payment on time, money can be deposited.
Cash discipline
The order of operations is regulated by the regulation of the Central Bank No. 373-P. At the enterprise, a room is allocated for the cash register, in which conditions are created for the storage of funds (safe, locked). During those three days of payment of salaries in the premises should not be unauthorized persons. The cashier must have the following documents:
- payment statement;
- cash book;
- credit, debit orders (PKO, RKO);
- statements of issuing and receiving funds;
- operations book;
- statement of reserves.
Payments to suppliers and buyers, allowances, scholarships, transfer of funds to a current account, sub-report, proceeds from the sale of goods and assets, and any other cash transfers are made through the cash desk.
Money must be locked in a safe, the key to which is stored at the cashier. A person appointed to this position should be familiarized with the rules for conducting operations and sign a liability agreement. You can not store a lot of money at the cash register. The maximum amount is set by the head, based on the characteristics of the organization. Amounts not claimed after three years are transferred to the income of the enterprise. The book of accounting of deposited funds is kept for 5 years. The countdown begins on January 1 of the year following the period of arrears. Each movement of funds is accompanied by orders and entries in cash book. At the end of the day, the person financially reconciles the balance of money with the credentials and transfers them to the accounting department.
Cash desk revisions
A special commission recalculates cash at the cash desk in a predetermined time, carries out a reconciliation of values and documentation. If there are suspicions of misconduct or the cashier is ill and needs to be temporarily replaced by another employee, then such audits are carried out unscheduled.
Payroll
For the transfer of funds, an expense sheet is created in which the data of each employee and the amount designated for payment are indicated. During this period, you can store money in excess of the established limits at the cash desk for three days. If the issue falls on holidays, then the funds must be paid a day earlier. If the employee did not appear in time for the money, they are subject to deposit.
Reservation Amounts
A deposited salary is a payment that the employee did not receive on time for any reason. This situation may occur if a person was on a business trip or fell ill. Upon returning to the place of work, he turns to the accounting department with a request for the issue of funds. The term of the deposited salary is legally limited to three years. To receive money, you must first withdraw it from your bank account. Therefore, most often funds are issued on the day of advance payment or salary. All taxes are paid during the payroll period. Therefore, at the time of disbursement of funds, the amount does not change.
Registration
On the third day of salary payment, the cashier fills in the payroll. If the employee’s signature is not opposite the specific surname, then the note “deposited” is made in the document. An expense order is issued for this amount.After the chief accountant has verified all the documents, the funds are returned to the bank to a special account and stored there until the next payment day. If after the withdrawal of funds the limit at the cash desk is not exceeded, then the deposited salary can be kept at the enterprise on demand.
In the register for DT, the number of the expense order and the amount are recorded, and in the column “credit” - the date the debt appeared. The book of deposited amounts is started for 1 year. If the debt has not been paid, the balance is carried forward to the next period. After three years, it is written off on the basis of an inventory of calculations and the order of the head. The document is left separately for each employee. The written-off amount is recorded on the last day of the month in which the statute of limitations has expired.
Payment of deposited salary
The employee writes a statement addressed to the director with a request to receive funds, registers it with the secretary and transfers it to the accounting department. Based on this document, a payment is made. The paper can not be made up, but can be applied orally if it is provided for by the employment contract. If a payment statement closed, then the deposited salary is issued for cash settlement. The document indicates the organization codes, the name of the operation. The employee in the “received” column indicates the amount in rubles in words and numbers, passport and power of attorney data, if the funds are received by a third party. The order is signed by the director, chief accountant and remains at the enterprise.
Violations
According to the law, the employer must pay the employee the full amount. The procedure is regulated by the Labor Code. If the employer refuses to fulfill this obligation, the employee may contact the labor inspectorate. The court will only accept the claim after three months of delay.
Salary deposited: postings
Reserved funds are accounted for score 76-4. These amounts are charged to the accrual month. Write-off of the deposited salary takes place after three years to account 91 “non-operating expenses”. If the company is on a common taxation system, accounting for the amounts may affect taxes.
Deposits of money are fixed by posting Dt 70 Kt 76-4. The return of funds to the bank from the cash desk is reflected by the following record: Dt 51 Kt 50. Posting Dt 50 Kt 51 indicates that a deposited salary has been issued. All entries are issued for the same amount. After the statute of limitations, funds are written off to non-operating expenses: Dt 76-4 Kt 91. The tax asset is displayed by posting Dt 09 Kt 68 subaccount "Calculations on NPP of the organization".
Taxation
The deposit of funds does not affect the calculation of mandatory payments. All deductions are held at the time of payroll accounting. The write-off of funds depends on the method of calculating the corporate income tax. If the accrual method is used, then the difference between the OU and the OU does not arise. If the cash method is used, the deferred asset is written off after the debt is closed. Personal income tax and insurance contributions are paid no later than the day the earnings are issued; pension payments - no later than the middle of the next month. If the company operates on a simplified system, then the deposited amounts to the tax base are not affected.
Example
On February 28, employees of the enterprise received a salary of 350 thousand rubles. For its payment on March 3, 304.5 thousand rubles were withdrawn from the current account. This amount was received at the cash desk. Then, personal income tax in the amount of 45.5 thousand rubles was transferred. During the payment period, one of the employees failed to appear. He received his salary of 21,750 rubles. March 17. According to the results of the inventory conducted at the end of the month, the unpaid deposited salary accrued to one of the employees in 2011 was revealed. Her statute of limitations expires on March 5. The amount of 17.4 thousand rubles is subject to write-off.
| Operation | DT | CT | Amount, thousand rubles | Primary document |
| 28.02 | ||||
| Accrued wages | 20 | 70 | 350 | Settlement and payroll |
| Retained by personal income tax | 70 | 68-3 | 45,5 | Tax accounting register |
| 03.03 | ||||
| Retained by personal income tax | 68-3 | 51 | 45,5 | Bank statement on account |
| Received money from the bank for labor | 50 | 51 | 304,5 | FFP |
| 05.03 | ||||
| February salary paid | 70 | 50 | 282,75 | Settlement and payroll |
| Unpaid amount deposited | 70 | 76-4 | 21,75 | |
| Amount refunded to bank account | 51 | 50 | 21,75 | RKO |
| Written off unclaimed debt | 76-4 | 91-1 | 17,4 | Inventory act |
| 17.03 | ||||
| Received at the bank funds for the payment of the deposited salary | 50 | 51 | 21,75 | FFP |
| The amount of monthly earnings paid to the employee | 76-4 | 50 | 21,75 | RKO |
Conclusion
Today, most employees receive wages on a bank card, but some organizations still issue funds through the cash desk. If the employee did not come for money in a timely manner, then a deposited salary is formed. Account 76-4 is used to account for such funds. The cashier in the payroll makes a note “deposited” and draws up cash register for the appropriate amount.
The reserved funds are payable at the first request of the employee on the next day the advance payment is received. If the delay in issuing funds is more than three months, then you should contact the court.
