Payroll - form T-53 - reflection of the fact of payment of monthly remuneration to the staff of the enterprise. The paper is drawn up for the reporting period (month) in a single copy. Drawing up the form is the responsibility of the accountant. After filling out the document is submitted for approval and signature to the head of the company. Then - to the cashier to pay salaries to employees.
Payment statement
The primary document for filling out salaries to employees is a payroll.
Depending on the number of employees in the enterprise, the form may contain several pages. Registration takes place within three days. At the end of time, the form is submitted to the accounting department for verification.
Payroll - a salary form that differs from the settlement document T-51 only in that it prescribes the amount to be issued net of tax and other deductions. Employees upon receipt of funds sign in a specially designed line.
If the employee indicated in the list, for some reason, cannot receive a salary, then the cashier makes a mark “Deposited” opposite the name of the employee. Funds are returned to the cash desk of the organization.
The payroll is recorded in a journal maintained throughout the year. The book is kept at the enterprise for 5 years. Each sheet is assigned a serial number, according to which the document is recorded in the journal.
Document Content
The title of the statement must contain the details:
- name and OKPO of the organization;
- offsetting account - the value “70” is put down - “payroll calculation with the employee”;
- validity period of paper and billing period - reporting period for which salary is accrued;
- total amount;
- Signature of the cashier, accountant and director of the enterprise;
- document name, number, date of compilation.
Payroll - a form with several pages, depending on the number of employees. The sheet following the title contains a table in which the information is written:
- record number in order;
- Personnel Number;
- initials of the employee;
- amount to be issued;
- employee signature on receipt of funds.
The line “Note” indicates the number of the employee’s identity card. The column is used if the staff is large and the cashier does not know everyone by sight.
The bottom of the table indicates the total amount paid through the cashier, the amount of deposited funds. The payroll is signed by the cashier and sent to the accountant for verification.
Document Errors
Before issuing a monthly fee, the cashier must visually verify the information specified in the document. The correspondence of the prescribed details and taxation is verified. It is more convenient to identify an error before working with the form and re-issue or rewrite it than correct the signatures of employees in the completed form.
Form T-53 (payroll) - the primary accounting document, errors and blots are undesirable. In extreme cases, minor corrections are allowed with the mark “Corrected Believe”. The reservation is confirmed by the signature of the persons approving the statement: manager, accountant.
Closing a statement
Money is disbursed within three days. Monthly remuneration to employees, unpaid on time and in full, is a violation of the law (regulatory acts). Supervisory authorities have the right to apply penalties to organizations for non-paid salaries.
If funds are disbursed on time, form T-53 (payroll) is closed. The cashier draws up a document:
- indicates the total amount of earnings issued, prescribes it in words and numbers on the last sheet of the form in the line "Amount paid";
- deposits funds (if necessary), the total amount of money is indicated in numbers and in words in the line "amount deposited";
- certifies the correctness of the calculations: the issued and deposited funds must correspond to the indicated amount on the first page of the document;
- with a decrypted signature confirms the fact of issuing and depositing money.
The cashier draws up an expense order (form KO-2) for the amount issued. Information from the order is recorded on the last page of the T-53 form.
Prerequisite: there are no blank columns in the form. Therefore, in the line “Note” and “Amount deposited”, a dash is put down if values are not indicated.
The statement is transferred to the accounting department, verified and approved.
Payment of salary by bank transfer
When transferring cash compensation to staff on bank cards, T-51 form is used in electronic form. The document indicates the same information as on the T-53 form, and the information is added:
- employee tariff rate;
- the amount of time worked upon.
It should be noted that in the case of remuneration, the organization has the right to independently choose the form of statements, especially when issuing remuneration in cash. The company can keep the form T-53 or T-49 - settlement and payment document.
But when paying an advance, bonus or compensation, a payroll is drawn up, since these funds are issued, but do not require charging (calculation).
form T-53
