Settlement and payroll - sample filling and form T-49

At each enterprise that uses hired labor, employers have an obligation to pay it. And in order to calculate the employees, the employer needs to fill out a number of papers. What is needed for payroll, what is the order of its completion and what types of statements are, we will describe later in the article.

Statement

Settlement and payroll is a universal unified accounting document in the form of T-49, approved by Resolution of the State Statistics Committee of 05.04.2001 No. 1, replacing the other two:

• payroll (form T-51);
• payroll (form T-53).

The main purpose of this business paper is to reduce documentation at the enterprise, because it simultaneously contains information about calculations and payments. So, filling it, you save yourself from the need to conduct a few more.

This document can be used by both enterprises and individual entrepreneurs. And to choose a form suitable for filling, employers can choose at their discretion. However, there are still a number of limitations to this.

Next, we will examine how the T-49 payroll differs from other documents and what papers it is better to use for accountants and cashiers in their work.

Filling order

In the organization, the person responsible for filling out and maintaining the specified statements may be a cashier, and in his absence, the assignment of these powers to an accountant is allowed.

The main sources for filling out this document are:

1. Timesheet of exits and visits.
2. Orders on the basis of which it is possible to extract information about the amount of wages, the amount of rewards or deductions.
3. Staffing schedule.
4. Holiday information.
5. Personal cards of employees.
6. Hospital sheets.
7. Other documents.

This document is compiled in a single copy. It can be filled both by hand and in printed form by typing on a computer. After the statement has been compiled, it must be signed with the head.

Since the payroll is considered a binding accounting document, the Tax Code of the Russian Federation and the Federal Law of December 6, 2011 “On Accounting”, its storage period is 5 years.

Types of statements

As we mentioned earlier, there are several types of statements:

• settlement (T-51);
• Settlement and payment sheet (T-49);
• payment (T-53).

Statement T-49 is applicable in organizations practicing the payment of money to employees in cash. In parallel with it, a cash warrant is filled.

However, some enterprises use a different method of issuing salaries: it is more convenient for the administration to transfer money to workers' cards. In this case, the accounting department must use the T-51 form. However, there is no need to fill out other forms. True, there are situations when only one employee is forced to receive payment in cash, then the establishment of the T-49 form is inevitable.

The T-53 form is easy to fill out; it is very convenient to use. The specified document reflects the amount to be issued to the employee for a particular month. Such a document can be drawn up for payment, for example, for travel, postage or other expenses for business purposes.

Other classification of statements

In some accounting classifiers, statements are usually divided according to the OKUD form: 0301009, 0504401.

The payroll sheet, form 0301009 according to OKUD, is the same document in form T-49.It is used in enterprises of any form of ownership, with the exception of state and municipal. It is acceptable to use this statement by individual entrepreneurs. The OKUD sheet 0504401 is used in the calculation with employees working in state enterprises. And unlike the statement used in enterprises of a different form of ownership, this document does not contain information indicating the size of the salary and the amount of time that the employee worked. Although its sources of filling remain the same.

But at the same time, some documents established for state bodies differ significantly from those used in enterprises of private ownership.

Form T-49

The payroll sheet, the sample of which we propose in this article, should include certain mandatory information. Let's start with the cover:

1. The full name of the employer is registered in accordance with the statutory documentation.
2. Indicated OKPO.
3. Date of compilation of the document.
4. Room.
5. In figures and words, the amount of funds to be issued.
6. Terms of issue.
7. The period for which accrual occurred.

The table part contains:

1. Serial number.
2. Personnel number of employee.
3. Position, Full Name
4. Bet or salary.

The specified information must coincide with the time sheet. In the extreme column, you must specify the total amount receivable.

After the money will be issued to the employee, he needs to sign in receiving it. It is the signature that will indicate that the payment was handed.

The completion of this document will be the signature of the authorities, accountant, indicating the cash warrant (number and date).

This document is required to be prepared once a month.

T-51 form

Settlement and payment sheet (form) of T-51 consists of a title page and a table on the back. The procedure for entering information on the cover page is similar to the general procedure for filling out the sheets, that is, it is necessary to indicate the name of the employer, his details, date of creation and document number, as well as the reporting period and the amount to be issued.

The table includes:

1. Serial number.
2. F. I. O. employee fully.
3. Personnel number of employee.
4. Position.
5. A certain amount of payment.
6. Amount of time worked.
7. Amount of payment, costs.
8. Debt of the enterprise in relation to each employee.
9. The duty of the employee before acceptance.
10. The final amount to be issued.

At the end, the amount to be issued to the employee is prescribed, and it is also necessary to draw up a cash warrant for the same amount.

This document is signed in the prescribed manner. When using it, there is no need to draw up other statements.

Form T-53

Unlike previous documents, this form does not cover information indicating the amount of time worked by an employee, does not consider data on deductions from payments, on incentives, as well as information on tariff rates.

1. The title page must contain:

• name of company;
• OKPO enterprises;
• the time period for which payments are due;
• amount of money;
• number and date of formation;
• reporting period.

2. The subsequent data is recorded in the form of a table:

• serial number;
• personnel number;
• F. I. O. employee full;
• amount to be issued;
• employee signature
• other notes.

Before the release of funds, the accountant must verify the accuracy and reliability of the information entered.

Due to the fact that all payrolls are strict documents of financial statements, corrections and errors in them are extremely undesirable.

General rules and errors

The total term for the issuance of money from the date of issuance of settlement and payment statements is set at five days.

According to the T-53 form, money must be issued within three days from the date of filling.
It must be remembered that the payment of salaries on such statements is carried out only in rubles.

Before you start issuing money according to the statement, the person responsible for filling it out needs to double-check all the information for errors.
If errors were discovered before the start of the issuance of money, the specified statement may be reissued. However, if defects were discovered already in the process, erroneous information is crossed out and the correct ones are indicated above. At the same time, the inscription is put: “Corrected Believe” - and is certified by the signature of the authorized person.

The payroll is considered a document of strict accounting statements. A sample of filling out, one form or another of the specified document can be easily found on any accounting resource or legal portal.