INTRODUCTION

In accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. The concept of “wage” has been filled with new content and covers all types of earnings (as well as various kinds bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts accrued to employees in accordance with the law for hours not worked (annual leave, holidays etc).

The relevance of this topic lies in the fact that accounting for wages rightfully occupies one of the central places in the system accounting because it is an integral part of the activities of any organization. Labor is the most important element of production and circulation costs.

Under wages in accordance with Art. 129 of the Labor Code of the Russian Federation is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

Any organization, regardless of the type of its activity, is faced with the issue of remuneration of employees. She chooses the forms, systems and amounts of remuneration for her employees, as well as all types of additional payments: allowances, bonuses, increased travel funds, stock dividends, etc. based on legislation.

The established systems of remuneration are fixed in the collective agreement, the Regulation on remuneration or labor contracts with specific employees.

The labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.

The purpose of this thesis is to conduct a study of the accounting of settlements with personnel, at a specific facility, namely, in LLC DAYMEX-Murmansk, to analyze the existing systems and forms of remuneration.

The object of the study is DAYMEKS-Murmansk LLC.

In accordance with the purpose of the study, the following tasks were formed:

Determine the essence, methods of accrual and accounting of wages;

Using the example of DAYMEKS-Murmansk LLC, consider the procedure for organizing settlements with personnel;

The thesis consists of an introduction, two interconnected chapters and a conclusion. The first chapter reveals theoretical basis accounting for personnel payments. The second chapter outlines the methodological features of settlements with personnel at DAYMEKS-Murmansk LLC.

1. theoretical foundations of accounting and organization of wages

1. The main regulatory documents used to record labor and its payment

Main regulations state regulation of relations related to the organization and remuneration of labor:

the Constitution of the Russian Federation;

Civil Code of the Russian Federation;

Labor Code of the Russian Federation;

Tax Code of the Russian Federation.

Starting from January 1, 2002, in matters of establishing, changing, terminating labor and other relations directly related to them, one should be guided by the Labor Code Russian Federation, which is the main legal document governing relations between participants in the labor process of any organization, regardless of its organizational and legal form of ownership.

In addition to the Labor Code of the Russian Federation, labor relations are regulated by other legal documents containing norms labor law, which include:

other federal laws, the norms of which must comply with the Labor Code of the Russian Federation;

Decrees of the President of the Russian Federation;

Decrees of the Government of the Russian Federation and regulations of federal executive bodies;

Constitutions (charters), laws and other regulatory legal acts of the constituent entities of the Russian Federation;

acts of bodies local government and local regulations containing labor law norms.

At the same time, the labor law norms contained in the documents of each level should not contradict the documents of a higher level.

The regulation of wages and social and labor relations between the employer and employees at the level of a single organization is carried out in accordance with the internal regulatory documents adopted in it - contracts and labor, which are developed by the administration of the organization with the participation of representatives labor collective. Labor contracts can be concluded:

1) between the employer and the labor collective represented by authorized persons - a collective agreement. The subject of the collective agreement is the working conditions and its remuneration, social, housing and medical care for members of the labor collective, guarantees and benefits provided by the employer;

2) between the employer and individual employees - an employment contract, an agreement on full liability, etc. An employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, to ensure working conditions provided for by the Labor Code of the Russian Federation and others regulations, containing the norms of labor law, pay wages to the employee in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this labor agreement, to comply with the internal labor regulations in force in the organization.

1. Forms and systems of remuneration

Remuneration of labor - a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

The employer has the right, in accordance with the current labor legislation, to independently determine the wage system, the size of tariff rates, salaries, and various kinds of payments made in favor of the employees of the organization.

The most common pay systems are:

1. With a time-based wage system, an employee's earnings are determined on the basis of the time actually worked by him and tariff rate(salary).

In accordance with Article 129 of the Labor Code of the Russian Federation, the tariff rate (salary) is a fixed amount of remuneration for an employee for fulfilling a labor standard (job duties) of a certain complexity (qualification) per unit of time. Its size directly depends on the complexity of the work performed. The complexity of the work performed is determined on the basis of their billing.

Used to calculate the hourly rate minimum size wages, which is divided by the average monthly number of working hours, calculated on the basis of a five-day working week.

The time-based form of remuneration, as a rule, is used when remunerating the labor of the leading personnel of organizations (deputies, assistants, heads of departments), employees (accountants, etc.), personnel of auxiliary and service industries, persons working in full-time part-time conditions, non-production workers.

In this case, earnings are calculated in one of the following ways:

at hourly rates;

at daily rates;

based on the fixed salary.

The main types of time payment system are:

simple time-based - the basis for calculating the amount of an employee's remuneration is the tariff rate or official salary according to the organization's staffing table and the amount of time worked by the employee;

time-based bonus - calculation and payment of a bonus, established as a percentage of the official salary (tariff rate) on the basis of a collective agreement developed in the organization, a provision on bonuses or an order (instruction) of the head of the organization. In addition, bonuses to employees can be set in fixed monetary amounts.

2. Piecework wages are currently quite widespread. With piecework wages, the employee's earnings are accrued according to the final results of his work - for the work actually performed, the output produced according to the final results of the employee's work.

This remuneration system encourages employees to increase labor productivity, and, in addition, with such a remuneration system, there is no need to control the expediency of using working time by members of the labor collective, since each employee is interested, like the employer, in the production of more products.

The calculation is based on the piece rate, which is the amount of remuneration payable to the employee for the manufacture of a unit of production or the performance of a certain operation.

The calculation of the piece rate is made in one of the following ways:

by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. The output rate is the volume of products that must be produced by an employee (group of workers) of a certain qualification per unit of working time in certain technical conditions;

by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days. The norm of time is the amount of working time, expressed in hours, minutes, required for the manufacture (performance) by an employee (group of workers) of a unit of production (operation) in certain organizational and technical conditions.

Depending on the method of calculating earnings, the piecework wage system is divided into the following types:

direct piecework;

piecework premium;

piecework-progressive;

indirect piecework;

chord.

With direct piecework wages, remuneration to the employee is accrued for the work actually performed (manufactured products) at established piece rates.

With piece-bonus wages, in addition to wages, an employee is additionally charged a bonus for fulfilling bonus conditions, for example, for the high quality of manufactured products, savings in materials, etc.

With progressive piecework wages, an employee's earnings for products manufactured within a certain norm are paid at established piece rates, and for products manufactured in excess of the norm, at higher prices.

The indirect wage system, as a rule, is used for workers performing auxiliary work to service workers in the main production.

The lump-sum form of remuneration assumes that for an employee (team of workers) the amount of remuneration is set for a set of works to be completed within a certain time frame, and not for a specific production operation.

3. The system of remuneration on a commission basis is widespread in organizations that provide services to the population or carry out trade operations. When using such a system of remuneration, the amount of wages of an employee for the fulfillment of tasks assigned to him job duties is determined as a fixed (percentage) income from the proceeds received by the organization.

The basis for calculating the employee's earnings can be taken:

revenue received from the results of the employee's activities. The amount of an employee's earnings directly depends on the volume of products sold by him.

revenue received from the sale of products manufactured by a particular employee. In this case, the employee's earnings directly depend on the quality of the products manufactured by him and on how quickly it will find its buyer.

4. The tariff-free wage system is usually used in organizations where it is possible to take into account the personal labor contribution of each employee to the final financial results organization's activities. To determine the employee's earnings, the labor participation coefficient is used. The specified coefficient is set for each member of the labor collective.

The salary of employees of the organization is divided into basic and additional. For accounting purposes, this is important, for example, to be used as a basis for the allocation of indirect costs.

To the main wages refers to all wages accrued to employees of the organization for the actual hours worked, for the quantity and quality of work performed at time, piecework and progressive wages. It consists of:

Payment at tariff rates, salaries, piece rates, additional payment to pieceworkers in connection with changes in working conditions;

Bonuses paid in accordance with the approved bonus system for fulfilling and overfulfilling the plan, for achieving established quality indicators, for reducing losses from marriage, cost for reducing downtime, for saving fuel, electricity, etc.;

Extra pay for working overtime, extra pay for working on public holidays, bonus for hard working conditions;

Surcharge for night work;

Supplement to wages for work in remote areas, etc.

Additional wages are wages that are paid for hours not worked in accordance with applicable law:

Payment for regular and additional holidays;

Payment of preferential hours for teenagers;

Compensation for unused vacation;

severance pay;

Payment for breaks in the work of nursing mothers;

Payment for working time spent on the implementation of state and public duties and for the passage of military training, etc.

The basic and additional wages of the main production personnel are included in the cost of production.

1.3. Payroll

In accordance with Art. 135 of the Labor Code of the Russian Federation of the wage system, the size of tariff rates, salaries, various types of payments are established:

employees of organizations financed from the budget - by relevant laws and other regulatory legal acts;

employees of organizations with mixed financing (budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

The system of remuneration and labor incentives mentioned above, the increase in pay for work at night, weekends and non-working holidays, overtime work and in other cases, is established by the employer, taking into account the opinion of the elected trade union body of this organization. The terms of remuneration determined by the employment contract cannot be worsened in comparison with the established Labor Code of the Russian Federation, laws, other regulatory legal acts, a collective agreement, agreements.

In cases where working conditions deviate from normal, remuneration is carried out using a system of additional payments and allowances (Article 149 of the Labor Code of the Russian Federation). Deviations from normal working conditions are considered to be overtime work, night work, weekends and holidays. Enterprises independently set the amount of additional payments for the deviation of working conditions from normal and the procedure for their payment. At the same time, they must take into account that the minimum amounts of surcharges are established by law.

In accordance with paragraph 3 of Art. 255 of the Tax Code of the Russian Federation, accruals of a compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for work in difficult, harmful conditions labor, for overtime work and work on weekends and holidays, produced in accordance with the legislation of the Russian Federation, for the purposes of taxation of profits are included in the taxpayer's expenses for wages.

Deviations from normal working conditions are documented by a sheet for additional payment, which is issued to a team or an individual worker. It indicates the number of the main document (work order, statement, etc.), to which the surcharge is made, the content of the additional operation, the reason and the culprit of the surcharges and the price.

Surcharge for night work is carried out on the basis of the time sheet with the total amount for the month and is regulated by Art. 96 and 154 of the Labor Code of the Russian Federation. Night time is considered from 22:00 to 06:00 (the duration of work (shift) at night is reduced by one hour). Payment for such time is made to time workers - not less than 7/6 daytime hours with a 7-hour working day and not less than 6/5 - with a 6-hour working day; piecework workers - in addition to piecework wages, an additional payment for each hour is made not less than 1/6 or 1/5 of the worker's tariff rate.

Additional payment for overtime work is also confirmed by the data sheet. According to Article 152 of the Labor Code of the Russian Federation, overtime work is paid for the first two hours at least one and a half times, and for the following hours - at least twice. Overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year (Article 99 of the Labor Code of the Russian Federation). At the request of the employee overtime work instead of increased pay, it can be compensated by the provision of additional rest time, but not less than the time worked overtime.

Payment for work on holidays must be confirmed by an order for work on holidays and a time sheet. Work on weekends and non-working holidays is paid at least twice the amount (Article 153 of the Labor Code of the Russian Federation). At the request of an employee who worked on a day off or a holiday, he may be granted another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

In accordance with the Chart of Accounts, payroll settlements are carried out on account 70, which is called “Settlements with personnel for payroll”. At the same time, the specified account takes into account information on payroll settlements not only with employees who are on the staff of the enterprise, but also with non-listed employees. This includes all types of wages, bonuses included in the enterprise wage system, benefits, pensions of working pensioners, as well as income due to employees on shares and other securities of this enterprise. Since this account is passive, the credit of account 70 reflects the accrual of wages, bonuses, benefits, pensions and other employee income. The debit of this account shows their payment, as well as the amount of accrued taxes, payments for all types of executive documents and other deductions. The balance at the end of the month characterizes the amount of wage debt remaining for the enterprise to employees. As a rule, this is wages accrued for the second half of the month, plus funds not issued for various reasons during the month.

To reflect the accrued salary in accounting, the enterprise independently selects an account for accounting costs in accordance with the type of activity of the enterprise and the structure of production, which corresponds to this type of production. The company selects the account that corresponds to the type of production where a certain employee works, whose salary is charged by an accountant. (Small enterprises that do not have auxiliary and other additional services, all wage costs for production are attributed to account 20 or 44). According to the debit of these accounts, the accrued amounts of wages of employees of the relevant industries are entered. On the credit of these operations, account 70 “Settlements with personnel for wages” will be indicated.

Wages can be paid from various sources:

By attributing wages to the cost of production or the sale of goods, works, services:

Dt 20 "Main production" (wages of production workers);

Dt 23 "Auxiliary industries" (remuneration for workers of auxiliary industries);

Dt 25 "General production costs" (remuneration of shop personnel);

Dt 26 "General expenses" (remuneration of managerial personnel);

Dt 44 "Expenses for sale" (compensation of sales personnel);

Dt of other cost accounts (29, etc.) and Kt 70 “Settlements with personnel for wages”.

Calculation of wages for operations related to the procurement and acquisition of inventories, the implementation of capital investments, the liquidation of fixed assets, etc. reflect according to D-tu 08, 10, 11, 15, 91 and K-tu 70;

From the undistributed profit of the enterprise by decision of its owners:

according to D-tu 84 "Retained earnings (uncovered loss)" and K-tu 70 - reflect the accrued amounts of bonuses, material assistance, benefits, social payments, as well as the accrual of income from participation in the capital of the organization.

Payroll accounting can be conducted both analytically and synthetically, that is, both for each employee individually and in general. Therefore, the accounting registers, according to the content of the information recorded in them, are divided into registers of synthetic and analytical accounting.

The registers of analytical accounting of wages include settlement and payroll statements, tax cards, an employee's personal account, etc. Synthetic accounting registers are memorial warrants, turnover sheets. General ledger, order journals for accounts and groups of accounts, etc.

For accounting of settlements with personnel for remuneration, the "Payroll" (form No. T-49), "Payroll" (form No. T-51), "Payroll" (form No. T-53) can be used and "Personal account" (f. No. T-54). The payroll contains all calculations to determine the amount of wages payable to employees. The payroll is only used to pay wages. It indicates the names and initials of employees, their personnel numbers, amounts payable and a receipt for receiving wages. Settlement and payrolls or payrolls that replace them are used for settlements with employees for the whole month. Personal accounts are documents on the front side of which the necessary information about the employee is recorded (marital status, rank, salary, length of service, time of entry to work, etc.), and on the reverse side - all types of accruals and deductions from wages for each month. From these data it is easy to calculate average earnings for any period.

When issuing cash from the cash desk of an organization, it is necessary to be guided by the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40. Money for the payment of wages, temporary disability benefits, bonuses, etc. receive in the bank serving the organization. Organizations that have revenue can, in agreement with the bank, spend on wages.

Wages are paid at least every half a month, and vacation pay - no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Upon dismissal of an employee, all amounts due to him from the organization are paid on the day of dismissal. Wages are paid within the terms established by the internal regulations, collective or labor agreement. These dates are indicated in the cash applications submitted to the bank. For the first half of the month (from the 1st to the 15th inclusive), an advance is issued (usually from the 16th to the 20th of the current month). The most common option is in which the advance is paid in a predetermined amount (for example, 40% of actual earnings for the past month). Wages for the second half of the month are issued from the 1st to the 10th of the next month. If the date of issuance of wages falls on a weekend or holiday, then it must be paid the day before. Money for settlements with those laid off and going on vacation, as well as with non-staff (non-roster) employees, is issued regardless of the established terms for paying wages to full-time employees.

To receive wages, the following documents are submitted to the bank: a check, payment orders for transferring tax payments from wages to the budget, payment receipts in favor of various organizations and individuals for amounts deducted from the wages of employees under writ of execution, other executive documents and personal obligations. The advance payment and wages for the second half of the month are issued within 3 days, including the day the money is received from the bank. So, if the money is received on Monday, then on Wednesday the amount of unreceived wages must be deposited with the bank. Wages, allowances and bonuses are paid according to the payroll or payroll. Upon receipt of money, the employee signs the statement. The issuance of money to a person who is not a full-time employee is carried out upon presentation of an identity document of the recipient. Money can be issued according to an account cash warrant. In it, the recipient indicates the name and number of the document, the date of its issue, the name of its organization.

Wages are issued to employees from the cash desk according to settlement and payment documents within 3 days from the date of receipt of money from the bank for its payment. After this period, in the pay slips against the name of the person who did not receive the amount due to him, the cashier stamps “depositor” (or makes a similar note manually). At the closing of each payroll, the cashier indicates the paid and deposited amount of wages. In general, their amount must fully correspond to the amount indicated as a result of the payroll.

a) analytical accounting is kept for each employee in the book of accounting for deposited wages;

b) the deposited amounts are deposited with the bank serving the enterprise, and a general cash order is drawn up for the deposited amounts.

c) when an employee comes to receive the deposited amounts, he is already issued an individual cash order for the amount of money he has not received, and a corresponding note is made in the book: the date and number of the cash order for which the money was received are indicated.

In this case, the accountant makes the following entries:

1. Registration of unreceived wages (deposit):

Dt 70 - Kt 76 - the payroll is closed for the total amount of the deposited salary;

Dt 51 - Kt 50 - return of money to the current account of the bank of the enterprise for the same amount.

2. Receipt of previously deposited wages:

Dt 50 - Kt 51 - receiving funds from a bank account to pay depositors;

Dt 76 - Kt 50 - writing off the issued wages from the depositor.

Other amounts not received by the employee for any reason (bonuses, payments, benefits, etc.) are also processed.

The employee is entitled to receive deposited wages for three years. After this period, unclaimed amounts as unrealized income are added to profit:

Dt 76 - Kt 91 - attribution of the unclaimed amount to the account of other income of the organization.

According to Art. 114 Labor Code of the Russian Federation staff members Regular vacations (basic vacation) are granted annually. The right to use leave for the first year of work arises from the employee after six months of his continuous work in this organization. By agreement of the parties, an employee may be granted paid leave before the expiration of six months. Subsequent regular vacations - according to the schedule, which is drawn up taking into account the opinion of the elected trade union body (Article 123 of the Labor Code of the Russian Federation). The basis for calculating the amount of vacation pay is an order that indicates who is granted vacation, from what date, and the duration of the vacation. From February 1, 2002, the minimum duration of a vacation is 28 calendar days.

Vacation pay is calculated on the basis of the average wage and the number of days of vacation granted. For calculating the average wage, the billing period is three calendar months preceding the month in which the vacation begins. Organizations other than budget organizations can set all or certain categories employees a billing period of twelve calendar months prior to going on vacation. At the same time, time is excluded from the billing period, as well as accrued sums when the employee received temporary disability benefits, was on vacation without saving the average salary (due to family reasons), did not work due to downtime through no fault of the employee, as well as for other reasons. reasons provided by law. In addition, when calculating the average wage, holidays established by law are excluded from the billing period. If in the billing period or in the month when the employee goes on vacation, there was an increase in tariff rates or salaries in the industry or at the enterprise, then the employee's earnings should be adjusted by the increase factor. This adjustment is not made if the tariff rate or salary is increased for a particular employee.

It should be noted that the replacement of vacation with compensation for it is not allowed. Only a part of the vacation exceeding 28 calendar days, upon the written application of the employee, can be replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation). Replacing vacation with monetary compensation for pregnant women and employees under the age of 18, as well as employees engaged in hard work and work with harmful and (or) dangerous working conditions, is not allowed (Article 126 of the Labor Code).

If an employee is dismissed or transferred to another enterprise without using the next vacation, then compensation is accrued to him for unused vacation (Article 127 of the Labor Code of the Russian Federation). Average daily earnings for vacation pay and compensation for unused vacations calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (average monthly number of calendar days). The average daily wage for paying for vacations provided on working days, in the cases provided for by the Labor Code of the Russian Federation, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week (Article 139 of the Labor Code of the Russian Federation) .

To calculate the wages and other payments due to the employee when he is granted annual paid or other leave, the “Note-calculation on granting leave to the employee” (form No. T-60) is used. When calculating the average earnings for vacation pay, column 3 shows the total amount of payments accrued to the employee for the billing period, in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of working (calendar) days, hours per hour worked in the billing period. The column "Number of hours of the billing period" is filled in when calculating vacation pay for an employee who has a summarized accounting of working time.

When calculating the average earnings for payment of compensation for unused vacation, the “Note - calculation upon termination of the employment contract (contract) with the employee” (form No. T-61), which is drawn up by the employee personnel service or an authorized person. The calculation of due wages and other payments is made by an employee of the accounting department.

According to Art. 116 of the Labor Code of the Russian Federation provides for the provision of additional holidays (Article 116 of the Labor Code of the Russian Federation) to employees employed in work with harmful or dangerous working conditions, employees with irregular working hours, employees working in the Far North and equivalent areas. Organizations, taking into account their production and financial capabilities, may independently establish additional holidays for employees, unless otherwise provided by federal laws. The procedure and conditions for granting such holidays are determined by collective agreements or local regulations.

The current legislation provides for various guarantees and compensations for employees who combine work with education (Chapter 26 of the Labor Code of the Russian Federation). Benefits include providing study holidays. Employees who are sent for training by the employer or who independently enroll in state-accredited educational institutions of secondary vocational and higher vocational education, regardless of their organizational and legal forms in part-time and part-time (evening) forms of education and who successfully study in these institutions, the employer provides additional leave with the preservation of average earnings for passing intermediate certification from 30 to 50 calendar days, depending on the type of educational institution. Also, for the preparation and defense of the final qualifying work and passing the final state exams, study leave is provided from two to four months, and for passing the final state exams - one month. Employees for a period of ten academic months before the start of a graduation project (work) or passing state exams can be established at their request a working week reduced by 7 hours. During the period of release from work, the specified employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage. By agreement of the parties to the employment contract, the reduction of working time is carried out by providing the employee with one day off from work per week or by reducing the length of the working day during the week.

The right to paid study leave arises only for successfully trained employees, i.e. those of them who do not have academic debt. Educational holidays (as well as other benefits related to studying at educational institutions established by Articles 173-176 of the Labor Code of the Russian Federation) are provided on the basis of a written application from the employee and a certificate of call from the educational institution.

1.4. The procedure for calculating and accounting for deductions from wages

The amount of wages due to be issued to an employee of the enterprise is the difference between the amounts of wages accrued for all reasons and the amount of deductions. Deductions from the employee's wages are made in strict accordance with the legislation of the Russian Federation. Mandatory deductions are income tax individuals and withholdings on writ of execution.

When calculating deductions, the accountant must remember that according to Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions cannot be more than 20%, and in cases specifically provided for by law, 50% of the wages due to be paid to the employee. When deducting from wages under several executive documents, the employee in all cases must retain 50% of earnings.

Previously, the personal income tax was regulated by the Law of the Russian Federation "On personal income tax", but from 01.01.2001. Chapter 23 "Tax on personal income" of Part II of the Tax Code of the Russian Federation came into force. According to Article 210 of the Tax Code of the Russian Federation, when determining the tax base, all taxpayer income received by them both in cash and in kind, or the right to dispose of which they have arisen, as well as income in the form of material benefits, determined in accordance with Art. .212 Tax Code of the Russian Federation. When receiving income in kind in the form of goods (works, services), other property, the tax base is determined as the cost of these goods (works, services) and other property, calculated on the basis of market prices. At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises and sales tax (Article 211 of the Tax Code of the Russian Federation).

It must be remembered that the tax base does not include the amounts specified in Article 217 of the Tax Code of the Russian Federation - these are state benefits (except for temporary disability benefits), state pensions, etc.

In addition, when determining the size of the taxable base, the taxpayer is entitled to the following tax deductions:

standard (Article 218 of the Tax Code of the Russian Federation);

social (Article 219 of the Tax Code of the Russian Federation);

property (Article 220 of the Tax Code of the Russian Federation);

professional (Article 221 of the Tax Code of the Russian Federation) tax deductions.

The most common group of deductions are the standard deductions, because they are produced directly by the organizations themselves, while taxpayers, as a rule, confirm the right to other groups of deductions on their own. Of the first group, the most common are deductions in the amount of 400 rubles. per month for an employee whose earnings do not exceed 40,000 rubles on an accrual basis from the beginning of the year and 1,000 rubles. per month for one child under 18 years old, as well as a full-time student under 24 years old with an income not exceeding 280,000 rubles, calculated on an accrual basis.

The personal income tax rate is set by Article 224 of the Tax Code of the Russian Federation, while almost all citizens' incomes are taxed at a rate of 13%. From the amounts of income in the form of wages, tax is calculated by tax agents (employers) on an accrual basis from the beginning of the tax period at the end of each month, offsetting previously withheld tax amounts. Moreover, the amount of tax is determined in full rubles.

On the accounts of accounting, the amounts of withheld personal income tax should be reflected in accordance with D-tu 70 “Settlements with personnel for wages” and K-tu 68 “Settlements with the budget”. The transfer of income tax amounts is reflected: Dt 68 Kt 51 "Settlement account".

Another type of withholding is withholding on writ of execution. Executive documents, in accordance with Article 7 of the Law “On Enforcement Proceedings”, include: writ of execution issued by courts, court orders, notarized agreements on the payment of alimony, decisions of bodies (officials) authorized to consider cases of administrative offenses, certificates of the labor commission disputes issued on the basis of its decisions, the decisions of the bailiff. Executive documents are mandatory for the management of the enterprise, therefore, all such documents received by the organization must be registered and, no later than the next day, transferred to the accounting department against receipt to the responsible person appointed by order of the administration. In the accounting department, these documents are also registered and further stored as forms. strict accountability. The bailiff and the recoverer must be notified of the receipt of the executive document.

Deductions can be made from the wages of individuals on the basis of executive documents: alimony for minor children or for incapacitated parents, amounts in compensation for harm caused to individuals as a result of complete or partial loss of ability to work, loss of a breadwinner, causing property damage, amounts in compensation for property harm or damage caused to legal entities, amounts in compensation for non-pecuniary damage.

Alimony (fines) can also be withheld at the request of the employee. The amount of alimony for the maintenance of minor children is:

for one child - ¼ (25%) of salary minus income tax;

for 2 children - 1/3 (33%) of wages minus income tax;

for 3 or more children - ½ (50%) of salary minus income tax.

In addition, according to the Family Code, the payment of alimony is carried out at the expense of the payer, therefore, when transferring alimony by mail, the payer must be charged the postage for the transfer.

Withholding of alimony in accordance with the "List of types of wages and other income from which alimony for minor children is withheld", approved by Decree of the Government of the Russian Federation No. , from all types of additional payments, from vacation pay, from temporary disability benefits, from remuneration for total annual total work. The exception is the amount of one-time lump-sum bonuses, compensation payments for work in hazardous conditions that are not permanent, one-time material assistance.

Alimony withheld from wages must be given to the claimant personally from the cash desk within three days from the date of issuance of wages, transferred to him by mail or to an account at a bank institution. When issuing alimony in cash from the cash desk personally to the exactor or by his power of attorney, the cashier is obliged to note the number, date and place of issue of the presented passport or other document proving the identity of the recipient, as well as the place of residence of the recipient.

The following entries must be made in the accounting records for the amount of deductions on writ of execution:

Dt 70 Kt 76 - for the amount of alimony withheld;

Dt 76 Kt 50 - for the amount of alimony issued;

Dt 76 Kt 51 - for the amount of alimony transferred by postal order.

Upon dismissal of an employee from whose salary maintenance deductions are made, the accountant is obliged to make notes on the writ of execution about all deductions and the amounts of the remaining debt, certifying them with the seal of the enterprise. Within three days, the writ of execution must be submitted by registered mail to the court at the new place of work of the employee, and if it is unknown, to the court at the place of his residence. If it is also unknown, the writ of execution is sent to the court at the location of the enterprise. Any movement of the writ of execution must be notified in writing to the recipient of alimony.

Other deductions under executive documents (for damage caused to enterprises and individuals, fines, deductions from the wages of persons serving corrective labor without imprisonment) are made in the amount determined by the executive document itself, in compliance with the established limits on the amount of deductions provided for by the Law "On executive proceedings".

1.5. Mandatory payroll deductions

According to Article 235 of the Tax Code of the Russian Federation (Part II), the payers of the unified social tax are all employers who make payments to employees. The unified social tax is paid on the amounts of remuneration, as well as other incomes accrued to employees under labor, copyright, license and civil law contracts (if their subject is the performance of work or the provision of services).

The procedure for determining the tax base for the unified social tax is given in Article 237 of the Tax Code of the Russian Federation. The tax is calculated monthly on an accrual basis from the beginning of the year separately for each employee. The tax period for the unified social tax is a calendar year. This is established by Article 240 of the Tax Code of the Russian Federation. The tax base includes income, both in cash and in kind, that the employer accrues to employees. The tax base also includes the cost of material, social and other benefits provided to employees. The cost of goods (works, services) and material benefits provided to employees is determined at market prices. This cost includes value added tax, sales tax and excise taxes. In addition, the tax base includes additional material benefits that an employee or members of his family receive at the expense of employers (for example, benefits from payment by the employer for goods (works, services); benefits from the purchase by an employee of goods (works, services) from the employer at prices below ordinary; benefit in the form of savings on interest, etc.)

The following are not subject to the unified social tax:

state benefits, including for temporary disability, for the care of sick children, unemployment benefits, pregnancy and childbirth benefits;

compensation for harm associated with injury;

the amount of one-time financial assistance;

the amount of compensation for vouchers and other types of payments listed in the Tax Code of the Russian Federation.

The tax base is determined from the beginning of the tax period at the end of each month on an accrual basis.

Since January 1, 2005, a new regressive scale for UST has been introduced. It includes 3 income levels:

1) up to 280,000 rubles;

2) 280001 - 600000 rubles;

3) over 600,000 rubles.

Since 2005, all conditions restricting the application of UST regression have been cancelled. The UST rate has been reduced by 10%.

Tax base of an individual on a cumulative basis since the beginning of the year (Table 1)

Table 1

Tax base of an individual on a cumulative basis since the beginning of the year

Tax base for each individual employee on an accrual basis from the beginning of the year	Distribution of the unified social tax
	RF budget	Social Insurance Fund of the Russian Federation	Federal Compulsory Medical Insurance Fund	Territorial funds of obligatory medical insurance
Up to 280,000 rubles.
From 280,001 to 600,000 rubles.	56000 rub. + 7.9% from the amount exceeding 280,000 rubles.	8960 rub. + 1.1% from the amount exceeding 280,000 rubles.	2240 rub. + 0.5% from the amount exceeding 280,000 rubles.	5,600 rubles + 0.5% of the amount exceeding 280,000 rubles.	72,800 rubles + 10% from the amount exceeding 280,000 rubles.
Over 600,000 rubles.	2.0% from the amount exceeding 600,000 rubles.				104,800 rubles + 2.0% from the amount exceeding 600,000 rubles.

Calculations on contributions to social insurance, to the Pension Fund and to health insurance are reflected in account 69 “Calculations for social insurance and security”, to which the following sub-accounts are opened:

69.1.1 "UST in the part credited to the FSS of the Russian Federation";

69.1.2 " Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases”;

69.2.1 "UST in the part credited to the Federal budget";

69.2.2 "Insurance contributions for compulsory pension insurance to finance the insurance part of the labor pension";

69.2.3 "Insurance contributions for compulsory pension insurance to finance the funded part of the labor pension";

69.3.1 "UST in the part credited to the FFOMS";

69.3.2 "UST in the part credited to the TFOMS";

69.4 "Settlements with non-state pension funds".

The accrual of tax amounts is made out by an accounting entry on the debit of account 20 "Main production" and other accounts of production costs (23, 25, 26, etc.), which include the amount of payments to employees, which is the tax base, and on the credit of account 69 "Calculations on social insurance and security". When transferring the amount of tax, account 69 “Settlements for social insurance and security” is debited and account 51 “Settlement accounts” is credited.

Operations for the payment of appropriate benefits to employees for temporary disability, pregnancy and childbirth, child benefits are reflected as a decrease in debt to the relevant funds and an increase in debt to employees, and are recorded in an accounting entry:

Dr. c. 69 “Settlements for social insurance and security” (sub-account 1 and 2).

Set of c. 70 "Settlements with personnel for wages."

Calculation of insurance premiums for mandatory social insurance against accidents at work and occupational diseases reflected in the accounting entry:

Dr. c. 20 "Main production";

Set of c. 69 “Calculations for social insurance and security” sub-account “Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”.

2. Accounting for settlements with personnel for payment of Labor in LLC "Dymex"

2.1. Organization characteristics

This thesis work was carried out on the example of the DIMEX-Murmansk Limited Liability Company (abbreviated name - DIMEX-Murmansk LLC), hereinafter referred to as the Company, established in accordance with the Civil Code of the Russian Federation, (hereinafter referred to as the Russian Federation) Federal Law "On Companies with limited liability”, other and normative acts regulating the establishment and operation of enterprises in the territory of the Russian Federation and the Memorandum of Association on the establishment of the Company.

The Society was established by the decision of the Founder (Decision no. of 12/16/2008).

The Company is a legal entity from the moment of its state registration, in its activities it is guided by the current legislation and this Charter, it has an independent balance sheet and bank accounts. The society is created without limitation of term.

The Company, in order to implement the state, social, economic and tax policy, is responsible for the safety of documents (management, financial and economic, personnel, and others); stores and uses documents on personnel in accordance with the established procedure.

The main goal of the Company is to generate profit and meet the needs of Russian and foreign enterprises in the services provided by the Company in the most complete and high-quality manner.

The main activity of the company is:

courier activities;

provision of postal services;

organization of cargo transportation;

other activities not prohibited by applicable law.

For the types of activities subject to licensing, the Company obtains licenses in accordance with the established procedure.

The Company carries out foreign economic activity in accordance with the procedure established by the legislation of the Russian Federation.

The company's property consists of fixed assets and working capital, as well as other property, the value of which is reflected in its independent balance sheet.

The sources of the Company's property are its own borrowed (borrowed) funds.

To own funds include the authorized capital of the Company, funds created by the Company in the manner determined by the General Meeting of Participants, funds received in payment for the services provided, income from securities.

The company is the owner of its property.

The profit remaining with the Company after paying taxes and other payments to the budget (net profit) is at its full disposal and is used by the Company independently.

The Company is not obliged to publish reports on its activities, except as otherwise provided by applicable law.

2.2. Organization of settlements and accounting with payroll personnel

2.2.1. Payroll

DIMEX-Murmansk LLC applies only the time-based form of remuneration, that is, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, the main salary depends on the qualification level of the employee and hours worked. The use of time wages is justified when the worker cannot influence the increase in output due to the strict regulation of production processes, and his functions are reduced to observation, there are no quantitative indicators of output, strict time records are organized and maintained and are drawn up in the time sheet, correctly the labor of workers is charged, and service and number norms are also used (Appendix 1)

At the workplace of the calculator (in our case, the accountant) of the enterprise, the main direction of analytical accounting is the organization of accounting for accruals for each specific employee.

Currently, enterprises and organizations use three options for organizing such analytical accounting: according to payroll, separately according to payroll and payroll, and according to machine-compiled payroll sheets (accrued, withheld and for issuance) on the basis of which the payroll is filled out for the issuance of wages (Appendix 2)

The first two options are used in conditions of manual processing of documentation, and the last one is used in conditions of accounting automation.

DIMEX-Murmansk LLC uses last option calculation.

Wages are paid out to employees twice a month, within the terms established in the collective agreement: on the 15th day of each month - salary for the month worked; 30th day (last day of the month) - advance payment for the worked month. The main summary document for payroll is the payroll. The basis for the preparation of the payroll are the following primary documents:

Timesheet for the use of working time;

References-calculations for certain types of additional payments, amounts of additional wages and temporary disability benefits;

Writs of execution and applications of employees for various deductions and deductions from wages;

Orders for personnel;

Pay slips or cash vouchers for issued advances.

There are strict deadlines for paying wages from the cash desk - three days from the date of receipt of cash in a bank institution. On these days, it is allowed to keep cash at the cash desk in excess of the established limit. In the regions of the Far North (and the Murmansk region, by territorial affiliation, just belongs to the region of the Far North), this limit is extended from 3 days to 5.

At DAYMEX-Murmansk LLC, wages are issued through the cash desk. When decentralizing the payment of wages, the cashier maintains a special book for registering payrolls and amounts issued in cash. The cashier checks the payrolls line by line, sums up the issued wages.

Payroll in DAYMEX-Murmansk LLC is carried out using the automated program 1C Accounting.

Synthetic accounting of settlements with employees for wages is kept on account 70 "Calculations for wages". The account is predominantly passive and is included in the group of settlement accounts. This account reflects the status of settlements with employees, both those who and those who are not on the payroll of the enterprise for all types of payments.

Payroll and other types of payments are reflected in the credit of account 70. On the basis of this account, an order journal and a statement on account 70 are compiled (Appendix 3)

At the enterprise, depending on the production functions of employees, their accrual tariff wages may be reflected in correspondence with the debit of accounts 26 “General business expenses”, 97 “Deferred expenses”.

Also, do not forget that when calculating wages, you should take into account the northern (polar) allowance and the regional coefficient. The regional coefficient, when hiring, is established on the basis of a certificate from the previous place of work (Appendix 4).

Payroll example:

1) working days according to the schedule - 22;

2) worked out per month days - 15;

3) the salary of the employee according to the staffing table is 3750 rubles;

4) the employee is entitled to a district coefficient of 40% and a polar allowance of 80% (Appendix 2).

Salary / number of days according to the schedule * number of days worked \u003d \u003d 3750 / 22 * ​​15 \u003d 2556.82 rubles;

2556.82 * 40% \u003d 1022.73 rubles;

2556.82 * 80% \u003d 2045.45 rubles.

5. Total accrued = 2556.82 + 1022.73 + 2045.45 = 5625 rubles.

Debit 26 Credit 70 - Payroll.

2.2.2. Calculation and payment of sick leave

There is only one document by which an accountant can accrue benefits to a sick employee. This is a sheet of temporary disability or, more simply, sick leave. When calculating it, it is still necessary to adhere to the Regulations on the procedure for providing benefits for state social insurance of November 12, 1984 No. 13-6, approved by the Resolution of the Presidium of the All-Union Central Council of Trade Unions. To calculate the allowance, you need to multiply the number of working days of illness by the average daily allowance. It, in turn, is calculated from the actual earnings of the employee (Appendix 5).

Calculations depend on the form of remuneration of the sick employee. With time-based pay, the average daily earnings are calculated by dividing the sum of the actual monthly earnings and the average monthly bonus amount by the number of working days of the month in which the employee was sick. Actual earnings are easy to determine. This is a monthly salary, a daily tariff rate with all permanent allowances and additional payments due to the employee on the day of his illness.

Temporary disability benefit in case of disability due to illness or injury, during quarantine, prosthetics for medical reasons and aftercare in sanatorium and resort institutions immediately after inpatient treatment is paid in the following amount:

An insured person with an insurance record of 8 or more years - 100 percent of average earnings;

An insured person with an insurance record of 5 to 8 years - 80 percent of average earnings;

An insured person with an insurance record of up to 5 years - 60 percent of average earnings.

These persons working in the regions of the Far North and areas equivalent to them until January 01, 2007, and in the future are entitled to receive temporary disability benefits in the amount of 100 percent of average earnings.

Using the example of Strofileva, an employee of DIMEX-Murmansk LLC, the insurance record of employment begins in 2006, so sick leave is paid at a rate of 100 percent.

An example of calculating sick leave:

The disease occurred in the period from 04/01/09 to 04/09/09, only 9 days of which 2 days paid by the employer and 7 days by the Social Insurance Fund.

Charges for the billing period (table 2).

table 2

Accruals for the billing period

	earnings	Days of billing period	Days worked	Norm of days
September

2. Calculation of average earnings (table 3).

Table 3

Calculation of average earnings

3. Calculation of the amount to be charged (table 4).

Table 4

Calculation of the amount to be charged

Thus, employee Strofileva received a sick leave in the amount of 2,783.70 rubles.

Debit 69.1 Credit 70 - Sick leave.

2.2.3. Calculation of personal income tax

The tax is calculated and withheld by the chief accountant of DIMEX-Murmansk LLC at the end of each month from the amount of taxable total income of an individual from the beginning of the year, offset by the amount of tax withheld for the same period. The final recalculation of income tax for each individual is made at the end of the year based on the total annual income minus all amounts subject to exclusion. Based on this, a tax card for recording income and personal income tax is filled out (Appendix 6).

Another very important point in calculating the tax is that the personal income tax must be withheld from employees in whole rubles without kopecks.

In our example, the worker Strofileva was given standard deductions: 400 rubles for the employee himself, since earnings since the beginning of the year on an accrual basis did not exceed 40,000 rubles and a deduction of 1,000 rubles per child. In order to receive a standard deduction for a child, an employee must provide a birth certificate for the child and write an application requesting it.

An example of calculating personal income tax:

1. The accrued salary is 5625 rubles.

2. The accrued allowance for temporary disability is 2783.7 rubles.

3. (5625 + 2783.7 - 400 - 1000) * 13% = 911 rubles.

Thus, the accountant must withhold personal income tax from the employee Strofileva in the amount of 911 rubles.

Debit 70 Credit 68 subaccount 1 "Calculations on personal income tax".

2.2.4. Calculation of leave compensation upon dismissal

The Labor Code of the Russian Federation provides for two cases of compensation for unused annual paid leave:

Replacing vacation with monetary compensation (Article 126 of the Labor Code of the Russian Federation);

Compensation for unused vacation upon dismissal of an employee (Article 127 of the Labor Code of the Russian Federation).

Upon dismissal of an employee, in accordance with part I of Art. 127 of the Labor Code of the Russian Federation, monetary compensation is paid for all unused vacations (both basic and additional). It does not matter what period of time has passed since then (even if several years).

The employer pays compensation for unused vacation like all other amounts due to the employee on the last day of work (part 4 of article 84.1 of the Labor Code of the Russian Federation).

The compensation paid to the employee is determined based on the number of days of unused vacations and the average earnings of the employee (Article 139 of the Labor Code of the Russian Federation). If, in accordance with an agreement, collective, labor contracts, local regulatory act, an employee is granted leave that is not provided for by labor legislation, the amount of compensation for this leave is determined based on the average earnings or other amount of money retained by the employee for the duration of such leave.

The Labor Code of the Russian Federation establishes the procedure for counting the days of unused vacations for the purpose of paying monetary compensation upon dismissal only for temporary workers, i.e. who have concluded an employment contract for up to two months (Chapter 45 of the Labor Code of the Russian Federation), and seasonal workers (Chapter 46 of the Labor Code of the Russian Federation).

So, according to Art. 291 and 295 of the Labor Code of the Russian Federation, compensation for the main vacation is paid to temporary and seasonal workers on the basis of the following calculation: two working days of vacation for each month of work.

Consider the calculation of compensation for unused vacation upon dismissal using the example of Strofileva (Appendix 7).

1. Accruals for the billing period (table 5).

Table 5

Accruals for the billing period

	earnings	Days worked	Working days according to the schedule	Holiday calendar days
September

Share of hours worked: 66/78 = 0.84615385

2. Calculation of the average daily earnings (table 6).

Table 6

Calculation of average daily earnings

Calculation of the amount to be charged (table 7).

Table 7

Calculation of the amount to be charged

4. Accrued in the journal of calculations (table 8).

Table 8

Accrued in the settlement journal

Thus, it turns out that upon dismissal, Strofileva's employee received compensation for unused vacation in the amount of 4464.92 rubles.

2.2.5. Calculation of the Unified Social Tax

Every year, the accountant must provide the Pension Fund with an individual card for recording the amounts of accrued payments and other remuneration, the amounts of accrued unified social, insurance premiums for compulsory pension insurance. These cards are given as reporting for each employee individually.

Temporary disability benefits are not subject to a single social tax (clause 1, article 238 of the Tax Code of the Russian Federation).

They also do not accrue contributions for compulsory insurance against accidents and occupational diseases. This is stated in paragraph 4 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation dated March 02, 2000 No. 184. Also, compensation for vacations during layoffs.

Consider the calculation of the unified social tax in April using the example of an employee Strofileva (Table 9, Appendix 8):

1) subtract from the accrued wages for April, the accrued sick leave: 8408.71 - 2165.10 - 618.60 \u003d 5625.01 rubles;

2) summary of postings for April (table 9).

Table 9

April summary

Account and analytical accounting code	Salary	ESN and additional postings
Charged to debit accounts	From credit accounts
Wage Primary production
Wage Employees involved in the promotion of services
Insurance expenses for all employees
Tax for all employees

Distribution of the taxable base for the calculation of UST by funds:

Federal budget 6% - 337.50 rubles;

insurance part 8% - 450.01 rubles;

funded part 6% - 337.50 rubles;

Territorial Compulsory Medical Insurance Fund 2% - 112.50 rubles;

Federal Compulsory Medical Insurance Fund 1.1% - 61.88 rubles;

Social Insurance Fund 2.9% - 163.13 rubles;

accident insurance 0.2% - 11.25 rubles.

Debit 26 Credit 69.1. - FSS;

Debit 26 Credit 69.2.1. - Federal budget;

Debit 26 Credit 69.2.3. – Accumulative part;

Debit 26 Credit 69.2.2. – Insurance part;

Debit 26 Credit 69.3.1. - FFOMS;

Debit 26 Credit 69.3.2. - TFOMS.

2.2.6. Calculation of the annual basic paid leave

When calculating vacation pay, you must adhere to the requirements established by Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation dated April 11, 2003 No. 213 (hereinafter - Regulation No. 213), which is applied to the extent that it does not contradict the Labor Code of the Russian Federation.

The average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 full calendar months preceding the start of the vacation. And if the employee has not yet worked out the billing period in full, the average earnings are calculated for the period from the moment the employee enters work until the last day of the calendar month preceding the vacation.

In accordance with clauses 2 and 4 of Regulation No. 213, when calculating average earnings, it is necessary to take into account the amount of accrued time and piecework wages, allowances and additional payments, the district coefficient, bonuses and remuneration based on the results of work for the year and for length of service, but it is necessary to exclude the amounts of accrued temporary disability benefits, vacation pay, as well as other payments calculated on the basis of average earnings (for example, for the time spent on a business trip, for downtime, etc.).

Consider the accrual of the annual basic paid leave on the example of Bannikova O.V (Appendix 9).

1. Accrual for the billing period (table 10).

Table 10

Accrual for the billing period

	earnings	Days worked	Working days according to the schedule	Holiday calendar days
September

Calculation of the average daily earnings (table 11).

Table 11

Calculation of average daily earnings

Calculation of the amount to be charged (table 12).

Table 12

Calculation of the amount to be charged

Accrued in the journal of calculations (table 13).

Table 13

Accrual in the settlement journal

2.3. Development of proposals for the effective use of payroll settlements with personnel

At the DIMEX-Murmansk LLC enterprise, the wage structure is the simplest. Salaries are established by the staffing table in accordance with the collective agreement. There are no allowances.

On the one hand, it is very convenient for accrual, since no additional efforts are required. But on the other hand, a simple system of remuneration, without additional permanent bonuses and additional payments of an incentive nature, does not interest employees in efficient work.

Therefore, the management of the enterprise can give several recommendations:

1. Divide the compensation package of each employee into two parts: wages and bonus payments based on the company's performance.

Such a payment system in its first part will guarantee the receipt of the necessary minimum means of subsistence and will be interested in advanced training and long-term cooperation with the enterprise.

2. Stimulate the achievement of high individual performance.

3. Aim the staff to realize the interests of the entire enterprise.

Include a seniority bonus in the permanent salary, pay it depending on the length of service of the employee at this enterprise.

4. Distribute the personnel of the organization into groups for which to establish a remuneration system. I propose to divide the entire staff of the organization into 2 groups: main and auxiliary. The main group will include: the director, accountants, customer service managers and service employees, who are set a time-based wage system. In the auxiliary group, you can include couriers, loaders and employees of the administrative and economic part and set them piecework wages.

5. Since the organization uses the program 1C "Accounting" 7.0, it can be proposed to change it to a more advanced version of 1C "Accounting" 8.1, which has a number of features.

1) personnel movement is kept, including accounting of employees at the main place of work and part-time, while internal part-time work is supported optionally (that is, support can be turned off if this is not accepted at the enterprise). The formation of unified forms under labor legislation is ensured;

2) automated:

calculation of wages for employees of the enterprise on a salary with the ability to specify the method of reflection in accounting separately for each type of accrual;

maintaining mutual settlements with employees up to the payment of salaries and transfer of salaries to the card accounts of employees;

deposit;

calculation of taxes and contributions regulated by law, the taxable base of which is the wages of employees of organizations;

formation of relevant reports (on personal income tax, unified social tax, contributions to the PFR), including the preparation of reports for the personalized accounting system of the PFR.

3) when performing calculations, the presence at the enterprise is taken into account:

disabled people;

tax non-residents.

CONCLUSION

This thesis is made on the example of the Limited Liability Company "DIMEKS-Murmansk".

In accordance with the goals and objectives set in its thesis I covered the issues of accounting for settlements with personnel for wages. The main issues on the theoretical and methodological features of accounting for settlements with personnel were considered. On a specific example, the accounting of settlements with personnel in OOO DAYMEKS-Murmansk was considered, and proposals were also developed for the effective use of settlements with personnel.

DIMEX-Murmansk LLC applies only the time-based form of remuneration, that is, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked. The basic salary depends on the qualification level of the employee and hours worked. Accounting for labor costs is carried out in an automated way, namely with the help of the 1C "Accounting" program. The main summary document for payroll is the payroll.

In case of time wages, payment for temporary disability benefits at DIMEX-Murmansk LLC is calculated as follows: the average daily earnings are calculated by dividing the sum of the actual monthly earnings and the average monthly bonus amount by the number of working days of the month in which the employee was sick.

Personal income tax is calculated and withheld by the chief accountant of DIMEX-Murmansk LLC after each month from the amount of taxable total income of an individual since the beginning of the year, offsetting the amount of tax withheld for the same period. The final recalculation of income tax for each individual is made at the end of the year based on the total annual income minus all amounts subject to exclusion.

Upon dismissal of an employee, he is paid monetary compensation for all unused vacations (both basic and additional).

The average daily earnings for vacation pay and compensation for unused vacations at DIMEX-Murmansk LLC are calculated for the last 12 full calendar months preceding the start of the vacation. And if the employee has not yet worked out the billing period in full, the average earnings are calculated for the period from the moment the employee enters work until the last day of the calendar month preceding the vacation.

The management of the enterprise can give several recommendations:

1) break the compensation package of each employee into two parts: salary and bonus payments based on the results of the company's activities;

2) stimulate the achievement of high individual performance;

3) aim the staff at the realization of the interests of the entire enterprise;

4) distribute the personnel of the organization into groups for which to establish a remuneration system. I propose to divide the entire staff of the organization into 2 groups: main and auxiliary. The main group will include: the director, accountants, customer service managers and service employees, who are set a time-based wage system. In the auxiliary group, you can include couriers, loaders and employees of the administrative and economic part and set them piecework wages;

5) since the organization uses the program 1C "Accounting" 7.0, it can be proposed to change it to a more advanced version of 1C "Accounting" 8.1, which has a number of features.

list of sources used

1. Civil Code of the Russian Federation. Part two. - M. : Omega-L, 2009. - 411 p.

2. Labor Code of the Russian Federation. - M. : Omega-L, 2008. - 361 p.

3. Tax Code of the Russian Federation. Parts one and two. - M. : Omega-L, 2007. - 678 p.

4. Russian Federation. Laws. Federal Law on the Introduction into Action of Part II of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes // Ros. gas. - 2009. - March 20. - P. 5-6.

5. Klimova M.A. Remuneration of labor: tax aspect / M.A. Klimov. - M. : Berator-Press, 2002. - 168 p.

6. Chernyak, V.Z. Evaluation of labor in the economy of the enterprise / V.Z. Chernyak. - M.: Law, 2008.- 312 p.

7. Rich, I.N. Calculation of average earnings to pay for vacations and benefits for temporary disability / I.N. Rich. - M. : PRIOR, 2007. - 112 p.

8. Puchkova, S.I. Financial statements: Tutorial/ S.I. Puchkov. - M. : ID FBK - PRESS, 2007. - 289 p.

9. Gushchina, I.E. Calculation of wages / I.E. Gushchin. - M. : ID PBK-Price, 2006. - 312 p.

10. Dudchenko, O.N. Salary and accounting: textbook. practical allowance / O.N. Dudchenko. - M. : Exam Publishing House, 2006. - 233 p.

11. Zhukov, L.I. Reference manual on labor and wages / L.I. Zhukov. - M. : Finance and statistics, 2006. - 369 p.

12. Kulikova, L.I. Tax accounting of labor costs // Accounting. - 2008. - No. 15. - S. 10-11.

13. Lytneva, N.V. Reflection in the reporting of wages and related taxes // Accounting. - 2007. - No. 24. - S. 17-19.

14. Barsukova, V.N. Application of regressive tax rates for UST and insurance premiums to the Pension Fund // Auditorskie Vedomosti. - 2007. - No. 8. - S. 7-10.

settlements on salary board, monetary allowance and scholarships, and calculations on payment... records on accounting calculations on salary board and UST on the accounts of the accounting accounting. Here...

Accounting accounting and audit calculations on salary board

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INTRODUCTION

1. THEORETICAL ASPECTS OF ACCOUNTING FOR PAYMENTS WITH AN EMPLOYEE

1.1 The essence of wages

2. PRACTICAL PART

2.1 Task number 1

2.2 Task number 2

2.3 Task number 3

CONCLUSION

LIST OF USED LITERATURE AND SOURCES

APPENDIX A

INTRODUCTION

Labor, according to modern economic science, is the most important part of the economy - it is both a commodity (the worker sells his labor, creating a new quality and an additional amount of material values) and the cause of the added value, since objects and materials become more expensive when labor is applied to them. Hence the need arises to evaluate and pay for labor in all its manifestations, then including the cost of wages within the framework of laws established by the state in the cost of production.

One of the main activities of the accounting department of any organization is accounting for the wages of employees of the enterprise. This area of ​​work of accounting is one of the most time-consuming and responsible, and rightfully occupies one of the central places in the entire accounting system at the enterprise. The concept of “salary” covers all types of earnings (as well as various bonuses, additional payments, allowances, and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued in accordance with the law for not worked out time (annual vacation and so on).

The relevance of the topic of the work lies in the fact that the topic of accounting for the remuneration of employees is very relevant, as it is a very important part of all accounting, work with employees and tax charges. It is important not only to correctly reflect payroll calculations in accounting, but also to correctly calculate the amount due to be paid to each employee for all reasons, as well as timely withhold the amount of mandatory or other deductions from wages.

The purpose of this work is to consider the features of accounting for settlements with employees for wages.

To achieve this goal, it is necessary to solve a number of tasks:

To reveal the essence of wages.

Examine the documents on the basis of which wages are calculated.

Describe the features of registration of settlements of the organization with employees.

Discuss types of payroll deductions.

Analyze the features of settlements with workers and employees.

To reveal the essence of accounting of settlements with personnel.

These tasks formed the basis for constructing the structure of the work. The presented work is presented on 32 pages, has an introduction, main part, conclusion, list of sources used.

In the course of the work, textbooks, monographs, sources of periodicals on the topic “Accounting for settlements with an employee for wages” were used.

1. THEORETICAL ASPECTS OF ACCOUNTING FOR PAYMENTS WITH AN EMPLOYEE

1.1 The essence of wages

calculation employee wages

Democratization in the economy and politics, the deepening of market relations, the reform of property objectively increase the role of personal material interests. The form of their implementation is personal incentives, which include various types of employee income. In connection with the ongoing transformations, the development of a variety of forms of ownership and management, inflationary processes and the monetization of benefits, the structure of the total income of an employee is changing. Babaev Yu.A. Accounting. -M.: Velby, 2011. -114p.

The main types of income for employees at present:

Income from direct labor activity (wages, bonuses, additional payments, allowances);

Payments and compensations related to working conditions at the enterprise (surcharges for hard and harmful conditions labor, work at night, holidays, etc.);

Property income (dividends from invested capital, shares, profit sharing, privatization checks, etc.);

Payments and benefits related to social protection against inflation, lower living standards, and others negative consequences ongoing transformations;

Surcharges related to the climatic features of the regions (regional surcharges, northern allowances, etc.). Makova T.S. Accounting for payroll calculations with personnel // Accounting. -2009. -#5. -S.33

The dominant role in the structure of an employee's income belongs to wages, which remain at present and in the coming years for the vast majority of employees the main source of their income. In other words, wages will continue to be the most powerful stimulus for improving the productivity of labor and production in general.

Remuneration of labor determines the level and quality of life of the population, the size of the future pension, and therefore social status in old age, mood, health, educational opportunities, cultural development, people's psyche, etc. Even the amount of dividends received from property and securities by employees of enterprises and organizations that have recently acquired a fairly massive character, in accordance with the current methods, significantly depends on the size of their wages.

As an integral part and element of the social and labor sphere, remuneration plays a special role in the structure of the implementation of social policy priorities. These, as is known, include the reduction of poverty in the Russian Federation, the modernization and reform of the systems of education, healthcare, pensions, and housing and communal services.

In a market economy, wages should be dealt with by federal, regional, municipal and corporate bodies management by providing mechanisms for its organization and regulation.

Hence its adequate influence on social processes and the well-being of the people as a whole, including the reform of the pension system, housing and communal services and other elements. social and labor spheres. The reality of their implementation and effectiveness directly depend on wages. Reforms of pensions, housing and communal services, income tax collection in the form in which they are proposed will go if there is a European level of wages, if its organization will interest people to work more and better, if it (salary) is paid on time.

To create primary conditions for reforming any elements and parts of the economy or society, it is necessary to carry out a deep (not only in terms of scale, but also in terms of results) wage reform, correcting and eliminating all obvious deformations and contradictions in this area. Only through wages and its improvement can and should we move further, towards the progress and prosperity of Russia, the opposite side from poverty and devastation, from which we cannot begin a massive retreat.

Salary as a category market economy represents the cost (price) of labor, i.e. the value expression of the objectively required amount of means of subsistence for the reproduction of the labor force and the efficient functioning of production. The development of market relations predetermines the real existence of these funds only in value form, as means that objectively determine the cost of labor needs in production costs. Babaev Yu.A. Accounting. -M.: Velby, 2011. -110s.

The price of labor power, acting in the form of wages, may deviate from the cost - the cost of reproducing labor power - under the influence of economic conditions in the labor market, supply and demand specific types workforce that are distinguished by their vocational qualification level. Wages are called upon to perform reproductive, stimulating and regulating functions in a market economy.

The negative aspects in the organization and regulation of wages as the main source of income generation for the population are the result of erroneous ideas that the state should not interfere in this process. In this regard, very relevant in the policy of wages and incomes of the population is the need for a rational combination of state and collective-contractual regulation through the construction and application tariff system remuneration, the use of forms and systems of remuneration and incentive payments for high quantitative and qualitative results of work.

1.2 Documents on the basis of which wages are calculated

Labor costs are the most important items in the cost of production. According to the method of inclusion in the cost price, labor costs can be direct (salary to the personnel of the main production) and indirect (salary of managerial, maintenance personnel, employees).

Payroll depends on the applied system of remuneration, technology and organization of production. Remuneration can be time, piecework, piece-bonus, agency remuneration, salary and others.

Accounting for remuneration is based on the primary documentation for accounting for labor costs and regulatory documents on the forms of remuneration developed in the organization.

The following documents are the basis for calculating wages:

staffing;

Approved by the Regulations on remuneration of personnel;

Time sheet; ^ work order; production record sheet;

Order for the payment of the premium;

Employment contract and act of work performed;

Other documents related to labor relations and wages.Dudchenko O.N. Salary: calculation and accounting. -M.: Exam, 2010. -133s.

Documentation of settlements with employees is an integral part of accounting for payroll calculations, since wages are accrued in accordance with documents for recording the use of working time.

With time wages, such a document is a time sheet ( type form No. T-13), which is an internal, primary, accumulative and exculpatory accounting document, as well as a register of operational accounting of working hours.

Every employee hired on a permanent, temporary, seasonal work for a period of one day or more, with the exception of employees performing work under a work contract, a certain Personnel Number, which is indicated in all documents on accounting for labor and wages.

Accounting for production with a piecework form of remuneration can be organized provided that it is possible to measure and calculate the volume of work performed by each employee in physical terms and set planned, normalized tasks per unit of time. Therefore, the production accounting documentation should provide the organization with data on the quantity and quality of products produced and work performed; on the compliance of the volume of work performed with the amount of materials, raw materials, semi-finished products used; on the level of performance of production standards and the amount of wages.

Accounting for the output of pieceworkers is kept by foremen, foremen and other workers. Depending on the nature of production, the system of organization and remuneration of labor, the method of controlling the quality of products in industry, the following forms of primary accounting documents are used: order for piece work, route sheet (map), report on the development and acceptance of work per shift, accounting cards (sheet) development, timesheet calculation, act of acceptance of work performed, order and others.

Regardless of the form, primary documents must contain the following details: place of work (workshop, section, department, etc.), billing period (year, month, date), last name and initials of the employee, his personnel number and category, cost accounting code ( product, order, invoice, expense item), name of work, planned and actual volume, price per unit of work performed, actual earnings. These documents are completed on the basis of technological maps, current norms and prices in accordance with the production program of the workshop (site), work schedule. These documents are drawn up before the start of work and transferred to the worker or team. Upon completion of work, the department technical control(OTC) puts down the actual time spent and the volume of produced, accepted good products and defects. These documents are signed by the head of work, the standardizer and the foreman (if the work is performed by a team) and confirmed by the head of the organization.

In single productions, where individual (non-repeating) products are made, the main document for piece work is the outfit. According to the form, individual outfits (for one person) and brigade (collective) outfits are distinguished; by validity - one-time (for one type of work during a shift or a month, related to the same order, production cost code) and cumulative orders. But cumulative outfits for the entire reporting period or half of it are considered more perfect. Normalized tasks and their performance are sequentially recorded in such an outfit. They are calculated for each half of the month. At the end of the month, the outfit is closed and handed over to the accounting department, where it is further processed: the correctness of filling in the accounting details is checked, the amount of earnings and the number of hours of standardized time are calculated, the total amount of earnings and standard hours are determined.

If the work on the order is not completed by the end of the month, then the completed part is considered, and a task is given to complete the work in the order for the next month.

In mass production, where a series (group) of homogeneous products is simultaneously manufactured using one technological process, route sheets (maps) are used to account for production and wages. Each worker can perform work on them. The route sheet is issued in advance for all operations technological process and for a certain batch of parts and products. It consistently notes the transfer of work (quantity) from one operation to another, which allows you to control losses and defects in production. Due to the fact that the work on the route sheet is performed by several workers, the earnings of each are accumulated in a special document - a report on the production, drawn up for 15 days or a month. Dudchenko O.N. Salary: calculation and accounting. -M.: Exam, 2010. -135s

1.3 Registration of settlements of the organization with employees

There are several options for processing settlements of the organization with workers and employees, namely:

By compiling payroll statements, in which two documents are combined - a settlement and payroll, that is, the amount payable is simultaneously calculated and issued;

By compiling payrolls and making payments separately on payrolls;

By compiling pay slips for each employee for the month, on the basis of which pay slips are filled out. Yashina T.S. Accounting for settlements with personnel for wages // Accounting in commercial organizations. -2010. -#6. -p.63

The most common document, which is compiled on the basis of a time sheet (for time workers) and related documents for piecework workers, is the payroll (form No. T-51, recommended for large organizations). This statement is compiled in one copy in the accounting department and contains the following indicators, which are put down opposite the name of each employee of the organization:

Accrued by type of payment. In the total amount, these accruals are reflected as a turnover on the credit of account 70 “Settlements with personnel for wages”;

Withheld and set off by types of payments and offsets - turnover on the debit of the same account;

To be handed over or left for the organization at the end of the month. This amount is calculated as the difference between the accrued and withheld amounts and is equal to the balance on account 70. Chebyuryukova V.V. Accounting. Typical wiring. Preparation and analysis of reports. Features for small business: practical. allowance. - M.: TK Velby, 2010. -101s.

The latter indicator is the basis for filling out the payroll and issuing wages.

Form No. T-51 is printed in the form of a magazine, which consists of main and supplementary sheets. The number of slip sheets depends on the period for which the journal is designed: quarter, half year, year.

The payroll (form No. T-53) is used to record wage payments. The title page of the form indicates the total amount of paid and deposited wages.

The statement contains a list of employees of the organization. Opposite each surname, the amount due to be paid to this employee is indicated. The free column next to the amount is intended for a signature confirming the fact of receipt Money. If necessary, in the "Note" column, the number of the submitted document is given (if the salary was received by proxy).

On the last page of the payroll, the final lines are filled in for the amounts of paid and unissued (deposited) wages.

It is advisable for medium and small organizations to use a combined payroll (form No. T-49), the peculiarity of which is that not only calculations are carried out on it, but also wages are paid. To do this, this document has an additional column in which employees sign for the amount of wages received.

On the title (head) page of the payroll, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the organization or persons authorized to do so.

When using the payroll, it is allowed not to fill in other payrolls and payrolls.

According to labor legislation, workers and employees are paid, in addition to the time worked, certain cases of unworked time. The calculation of the amounts of these payments is based on the average earnings. Such most common cases are holidays and temporary disability of workers. Chebyuryukova V.V. Accounting. Typical wiring. Preparation and analysis of reports. Features for small business: practical. allowance. - M.: TK Velby, 2010. -102s.

The right to receive the first leave arises for employees 11 months after joining the organization, with the exception of employees under the age of 18; military personnel transferred to the reserve and sent to work in the order of organized recruitment - after three months of work; women - before maternity leave or immediately after it; citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant; simultaneous granting of leave to all employees; transfer of an employee from another organization (if the working period in total is 11 months); part-time workers, along with leave at the main place of work and some other categories of workers.

Leave is provided annually within the period stipulated by the vacation schedule approved by the organization. The transfer of leave is allowed in case of temporary disability, conscription of an employee into the army, performance of state or public duties. Failure to grant leave for more than two years is not allowed.

Upon termination labor relations the employee must receive compensation for unused vacation days for both the last and all previous years. Compensation is paid only in the event of dismissal, in other cases, the payment of monetary compensation in exchange for vacation is not allowed.

If an employee leaves before the end of the working year, on account of which he has already used the vacation in full, by order of the administration, in accordance with the Labor Code of the Russian Federation, a part of the salary for unworked vacation days is withheld from him. This requires an order from the head of the organization; the consent of the employee is not required.

In the event of temporary disability, employees receive benefits. The source of payment for disability is a part of the social insurance fund remaining at the disposal of the organization. Amounts payable are calculated on the basis of a time sheet and a disability certificate of a medical institution (an external administrative and executive one-time primary document).

Temporary disability benefits are paid within the time limits established for the payment of wages on account of social insurance contributions due from the organization.

1.4 Deduction from wages

Deductions from wages are deductions from wages permitted by law that reduce the accrued amounts, which can be conditionally divided into four categories: deductions in favor of the budget, third parties, the organization itself, and insurance authorities. Kupriyanova T.V. Accounting for payroll settlements with staff // Accounting. -2010. -#11. -p.27

1. In accordance with the Tax Code of the Russian Federation, a single personal income tax (PIT) rate of 13% is established.

For certain types income, other rates apply.

The basis for determining the amount of this tax is the amount of total income received from virtually all sources in the calendar year. Monthly income is considered as intermediate.

Personal income tax is levied after reducing earnings by the amount of standard, social, property and professional deductions established by law.

2. Deductions in favor of third parties are deductions on writ of execution (such as alimony and amounts aimed at compensating for harm caused), at the request of the employee (for example, contributions to any insurance funds).

The basis for the withholding and transfer of alimony are the writ of execution of the courts or written statements of employees on voluntary payment. When determining the amount of alimony, the court proceeds from the following circumstances.

3. In favor of the organization, the unworked advance payment for the first half of the month, overpaid wages, unreturned accountable amounts, payment for unworked days of paid vacations, deductions for admitted marriage are repaid in favor of the organization.

4. Most often, deductions in favor of insurance authorities are made in accordance with insurance contracts.

The total amount of all mandatory deductions should not exceed 20% of the total amount of accrued wages, and for several executive documents - 50%. Up to 70% of earnings are deductions when serving correctional labor by a court verdict at the place of main work, as well as withholding alimony for minor children. Kupriyanova T.V. Accounting for payroll settlements with staff // Accounting. -2010. -#11. -p.28

1.5 Settlements with workers and employees

In accordance with labor legislation, wages are paid to employees at least twice a month. For every half month, a full payment should be made for the actual hours worked or products manufactured.

The main document used for processing settlements with workers and employees is the payroll. This is a register of analytical accounting, as it is compiled in the context of each personnel number, by workshops, categories of employees and types of payments and deductions.

The salary is issued by the cashier according to payrolls or expenditure cash orders to the persons indicated in them on the days of the month established in the organization. If the money is issued under a power of attorney issued in the prescribed manner, then in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting officer indicates the last name, first name and patronymic of the person who is entrusted with receiving them. When funds are issued according to the statement, before the receipt of receipt, the cashier makes the inscription “by proxy”. The power of attorney remains in the documents as an attachment to the expenditure cash warrant or statement.

After three days, the cashier checks line by line and sums up the issued wages, and against the names of the workers who did not receive it, in the column "receipt for receipt" writes: "deposited". The statement is closed with two amounts: issued in cash and deposited. For the second amount, a register (book) of unpaid wages is compiled or deposit cards are filled. These documents are registers of analytical accounting of deposited wages. Together with the payroll, they are transferred to the accounting department for checking and issuing an expense order for the amount of wages issued, which the cashier then registers in the cash book. The cashier transfers the amounts of unclaimed wages to the bank to the organization’s current account indicating: “deposited amounts”, so that the bank keeps and records them separately and cannot be used for other payments and repayment of debts, since employees can demand them at any time.

1.6 Accounting of settlements with personnel

Synthetic accounting of settlements with personnel (both included and not included in the payroll of the organization) for wages (for all types of wages, bonuses, allowances and other payments), as well as the payment of income on shares and other securities of this organization is carried out on account 70 “Settlements with personnel for remuneration”. This synthetic account is passive in relation to the balance sheet, since it reflects operations related to the occurrence and repayment of accounts payable payroll organizations to staff. According to the degree of generalization, this account is synthetic simple (since it is not divided into sub-accounts). According to the economic content, account 70 “Settlements with personnel for wages” refers to accounts for accounting for short-term liabilities. According to the purpose, the account in question is the main one (subgroup “for accounting for settlements”). Boyanova A.A. New systems of remuneration // Accounting. -2010. -#6. -p.44

On the credit of account 70, they reflect operations on the accrual of wages due in a given month from all sources in correspondence with accounts on which these sources are recorded 20 "Primary production" (to reflect the amounts of wages of the main production workers), 23 "Auxiliary production" ( for workers of auxiliary industries), 25 “General production costs” (wages of shop personnel), 26 “General expenses” (wages of administrative and managerial workers), 29 “Service industries and farms” (for employees of these divisions), 44 “Expenses for sale” (wages of trade workers).

Payroll for operations related to the procurement and acquisition of inventories, equipment for installation and the implementation of capital investments, is recorded in the debit of accounts 07 “Equipment for installation”, 08 “Capital investments”, 10 “Materials”, 15 “Procurement and purchase of materials ".

The accrual of benefits from deductions for state social insurance is carried out on the debit of account 69 “Calculations for social insurance and security”.

Debit 20 Credit 70 - the salary of the main workers was accrued;

Debit 25 Credit 70 - salary accrued to managers and service personnel workshops;

Debit 26 Credit 70 - wages were accrued to employees and employees of the managerial level.

The debit of account 70 reflects deductions from the accrued amount of wages and income (in correspondence with the credit of accounts 68 “Settlements with the budget” - for the amount of calculated income tax; transfers, paid amounts of wages, bonuses, benefits and other types of payment (credit of accounts 50 "Cashier", 51 "Settlement accounts") and deposit (credit of account 76 "Settlements with different debtors and creditors"). Boyanova AA New systems of remuneration // Accounting. -2010. -№6. -S. 44

The accounting entries are as follows:

Debit 70 Credit 68 - personal income tax withheld;

Debit 70 Credit 76 - alimony withheld;

Debit 70 Credit 50 - wages issued from the cash desk;

Debit 70 Credit 51 - wages were transferred to the employee's personal bank account.

The balance of account 70 “Settlements with personnel for wages” is credit. It shows the organization's debt to the staff for accrued pay (that is, the total amount payable according to the settlement or payroll at the end of the month). In rare cases, the balance may be debit (for example, when paying an unscheduled advance against future earnings or overpayment).

The basis for the entry on account 70 is settlement, settlement and payment and payrolls, cashier's reports, registers of unpaid wages. The organization stores the wages not received on time for three years and records it on account 76, subaccount "Deposited wages".

In this case, the following entry is made in accounting:

Debit 70 Credit 76 - unreceived salary deposited.

Analytical accounting of payroll calculations is carried out for each employee in the context of individual accruals and deductions. The registers of analytical accounting of wages include the personal account of the employee, the tax card for accounting for the total income of an individual, settlement and payroll statements.

Appendix A provides standard entries for accounting for payroll settlements with personnel. Kupriyanova T.V. Accounting for payroll settlements with staff // Accounting. -2010. -#11. -С.27 It should be noted that not all transactions related to settlements with personnel are reflected on account 70. Transactions such as sales of goods to employees on credit, granting loans, reimbursement by employees material damage, issuance of uniforms, etc., are counted separately.

Accounting for settlements with personnel on other operations is kept on account 73 “Settlements with personnel on other operations”. This account is active. It reflects transactions for all types of settlements with the organization's personnel, except for payroll settlements, settlements with accountable persons. Other operations include operations for the issuance of employees and the repayment of loans by them, the sale of goods on credit, compensation for damage caused by employees, shortages of financially responsible persons, payments for uniforms, and others.

The accounting entries are as follows:

Debit 73 Credit 50 - a loan was issued to the employee;

Debit 73 Credit 94 - shortages and losses attributed to the guilty person;

Debit 50 Credit 73 - the employee repaid the loan;

Debit 70 Credit 73 - the amount of the shortage was withheld from wages. Baygereev M. Wages - the main form of income of the working population // Man and Labor. - 2010. - No. 5. - P.46.

On the basis of the material presented in the chapter, it can be concluded that accounting for payroll calculations is the most complex and time-consuming part of accounting, the organization of which requires ensuring the correct and timely calculation of wages and its issuance on time. A well-defined accounting of labor costs will help to avoid errors in determining the amounts to be charged and incorrect reflection of the accounting, taxable base.

2. PRACTICAL PART

2.1 Task number 1

Condition:

Open accounts, post operations, calculate turnovers and balances and draw up a balance sheet as of 31.01.09

Operations:

1) received from the current account to the cashier - 140 rubles.

2) received at the cash desk from debtors -35r.

3) received from suppliers of raw materials and materials - 8130

4) transferred from the settlement account to suppliers - 11750

5) issued from the cash desk under the report - 40

6) issued from the cash desk to creditors - 20

7) received from suppliers of raw materials and materials - 5510

8) wages issued from the cash desk - 78

9) issued from the cash desk under the report - 36

10) issued from the cash desk to creditors - 15

11) received from suppliers of raw materials and materials - 5530

Solution:

Based on the available data, we will draw up postings, but first we will explain that if the accountable persons did not submit a report on spending money, then they are calculated as receivables.

D From: 20 1) 140	To 5) 40 6) 20 8) 78 9) 36
About: 175

2.2 Task number 2

Condition:

Determine the estimated amount of travel expenses.

Initial data:

The hotel bill is 23,600 rubles, including VAT 360,000 rubles, daily allowance 70,000 rubles.

For tickets - 6,000 rubles (D26 / K71)

Invoice - 23600 rubles, of which:

VAT - 3600 rubles (D19 / K71)

Without VAT - 23,000 rubles (D 26 / K 71)

Daily allowance -4900 rubles (700 * 7) (D 26 / K 71)

In posting D20-K71 - travel expenses 4,900 (7 * 700-day), 6,000 (tickets), 20,000 (hotel - VAT)

4 900+6 000+20 000= 30 900

D19-K71 - VAT 3600 was written off

D94-K71 - written off the expenses for a business trip - 30,900 + 3,600 = 34,500

Total: 34,500 (D 26 33900 rubles, D 19 3600 rubles)

2.3 Task number 3

Condition:

Calculate wages for employees, make deductions from it, determine the amount to be paid and draw up a payroll for January 2011.

Ivanov: salary 18,000, work experience in the north 3 years. I was on a business trip for 4 working days and was sick for 3 days. In January, 20 working days. Alimony per child. Salary data for the previous two years:

Petrov: salary 15,000, experience in the north 8 years. January, vacation for 14 calendar days, 10 of them working. Issued m / assistance 5100 rubles. One child. Salary data for 12 months:

1. Let's make calculations for Ivanov. Ivanov did not work 7 days out of 20 days. Based on this, the time wage will be = 18,000 rubles. / 20days *13 days = 11 700 rub.

r / c and s / n \u003d (20 + 30) \u003d 50% \u003d 5850 rubles.

Calculate the salary for the days of the business trip = ((200,000 rubles + 100,000 rubles) / 220) * 4 = 5,454 rubles.

The amount of benefits will be = ((380,000 rubles + 190,000 + 35,500 + 7000) / 730) * 3 = 2517 rubles.

Total accrued: 11700 rubles. +5850 rub.+5454 rub.+2517 rub.=25521 rub.

Personal income tax \u003d (25521 rubles - 1400 rubles) * 13% \u003d 3136 rubles.

Alimony \u003d (25521 rubles -3136 rubles) * 25% \u003d 5595 rubles.

Total withheld: 3,136 rubles. +5596 rub.=8732 rub.

To be issued: 25,521 rubles. -8 732 rubles = 16789 rubles

2. Let's make calculations for Petrov. From the conditions of the assignment, we can conclude that Petrov was on vacation for 14 calendar days, of which 10 were working, and 10 days were worked.

Time wages will be = (15,000 rubles / 20) * 10 = 7,500 rubles.

r / c and s / n \u003d 70% \u003d 5250 rubles.

Vacation pay =

(165,000 rubles + 115,000 rubles + 9,783 rubles + 6,848 rubles + 16,500 rubles + 11,500 rubles) * 14

(29.4 * 11) + ((29.4 / 30) * 20) \u003d 13,250 rubles.

Thus, accrued = 7500 rubles + 5250 rubles + 13250 rubles. =26000 rub.

Personal income tax will be = (26,000 rubles - 1,400 rubles) * 13% \u003d 3,198 rubles.

Thus, for the issuance of 22802 rubles. (26,000 rubles -3,198 rubles)

Based on the data obtained, we will draw up a payroll.

Payroll (January)

	Accrued	withheld	To be issued
	Time		For travel days					Alimony

CONCLUSION

Based on the material presented in the work, a number of conclusions can be drawn.

The organization of remuneration at enterprises includes, first of all, the establishment of conditions (norms) of remuneration for work within certain labor duties (labor standards): the minimum wage rate, tariff scale(schemes), differentiation of rates (salaries) by complexity, differentiation of rates (salaries) by place of employees in manufacturing process, differentiation of payment according to the severity and intensity of labor. In organizations, it is also necessary to determine the terms of payment for work in excess of the labor norm (labor duties), additional payments for combining professions, for working with a smaller number of employees, bonuses for high quality work, for saving various types of resources, etc. The conditions also include a number of guarantee and compensation payments to the employee by the employer.

In addition to establishing payment conditions, the organization of wages also includes labor rationing and the use of various payment systems that establish a connection between wage conditions and labor standards, on the one hand, and the results of the work of each employee, on the other. The choice of payment systems is not arbitrary. Each payment system is effective only if it meets specific conditions (technical, organizational, economic, socio-psychological, etc.).

The main requirements for the organization of wages at the enterprise and, accordingly, the criterion for its effectiveness are to ensure a real increase in wages while reducing its costs per unit of output and a guarantee of an increase in wages for each employee as the efficiency of the enterprise as a whole increases.

Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds included in the wage fund and social payments.

Analytical accounting of settlements with personnel for remuneration is kept for each employee of the organization. The main document on labor activity and seniority employee is a work book of the established form. Synthetic accounting of settlements with employees of the organization for all types of wages, bonuses, benefits, pensions for working pensioners, for the payment of income on shares and other securities of this organization is carried out on passive account 70 “Settlements with personnel for wages”.

Thus, one of the most important activities of the accounting department of any enterprise, both in Russia and abroad, is accounting for the wages of employees of the enterprise. Accounting for labor and wages is one of the most time-consuming and responsible areas of an accountant's work. It rightfully occupies one of the central places in the entire accounting system at the enterprise.

LIST OF USED LITERATURE AND SOURCES

1. Labor Code of the Russian Federation [Text]: dated December 30, 2001 N 197-FZ (as amended on July 23, 2013) (as amended and supplemented, effective from September 1, 2013). -M.: Lawyer, 2013. -421s.

2. Amosov, A. On the regulation of wages in the Russian Federation [Text] / A. Amosov// Man and labor. - 2008. - No. 2. - S.29-33.

3. Bakaev, A.S. Accounting [Text] / A.S. Bakaev.-M.: Accounting, 2008. -349p.

4. Babaev, Yu.A. Accounting [Text] / Yu.A. Babaev -M.: Velby, 2011. -542s.

5. Baygereev, M. Wages - the main form of income of the working population [Text] /M. Baygereev // Man and labor. - 2010. - No. 5. - P.46.

6. Boyanova, A.A. New wage systems [Text] / A.A. Boyanova // Accounting. -2010. -#6. -p.44

7. Genkin, B.M. Economics and sociology of labor [Text] / B.M. Genkin. - M .: NORMA, 2010. -546s.

8. Dudchenko, O.N. Salary: calculation and accounting [Text] / O.N. Dudchenko -M.: Exam, 2010. -421s.

9. Kondrakov, N.P. Accounting [Text] / N.P. Kondrakov. -M.: Infra-M, 2008. -343s.

10. Kupriyanova, T.V. Accounting for settlements with personnel for wages [Text] / T.V. Kupriyanov. // Accounting. -2010. -#11. -p.27

11. Lushnikova M.V. Basic concepts of the institution of remuneration: the minimum wage and incentive payments [Text] / M.V. Lushnikov // Bulletin of the Yaroslavl State University. -2010. -#1. -S.31

12. Makova, T.S. Accounting for payroll with personnel [Text] /T.S. Makova //Accounting. -2009. -#5. -S.33

13. Chebyuryukova, V.V. Accounting. Typical wiring. Preparation and analysis of reports. Features for small business: practical. allowance. [Text] / V.V. Chebyuryukov. - M.: TK Velby, 2010. -321s.

14. Yashina, T.S. Accounting for payroll settlements with staff [Text] /T.S. Yashina // Accounting in commercial organizations. -2010. -#6. -p.63

APPENDIX A

Typical postings for accounting of settlements with personnel for remuneration Posherstnik N.V. Accounting. -M.: Prospect, 2007. -228s.

primary document		Corresponding accounts
Settlement and payment statement	Wages were accrued on the basis of tariffs and official salaries, which form the basis of the system of remuneration adopted at the enterprise: manufacturing enterprises; employees of trade, trade-purchasing, supply organizations and public catering establishments
Incoming cash	Overpaid amounts of wages, etc., have been entered into the cash desk (corrective entry)
sick leave payroll	Benefits for temporary disability and other accruals are accrued at the expense of extra-budgetary funds
Settlement and payment statement	Amounts owed to employees at the expense of other enterprises, third parties, etc. have been accrued.
Settlement and payment statement	Calculation of remuneration to employees at the expense of profit remaining at the disposal of the enterprise or special funds
Court order, payroll	Restoration of the amounts of shortfalls previously attributed to employees
Settlement and payment statement	When creating reserves, the following accrued in the prescribed manner: vacation pay and remuneration based on the results of the year
Settlement and payment statement	Employees from the cash desk paid the amount of wages
tax card, payroll	Personal income tax withheld
Loan agreement, payroll	Deductions were made from the employee's salary to pay off the loan amount
Settlement and payroll	Deductions on writ of execution in favor of third parties, as well as for uniforms, for goods purchased on credit, etc.
Accounting information	Wages not received on time are deposited
	Withheld from the employee's salary the debt on the advance payment issued under the report
Order of the head, payroll	Amounts deducted from the wages of the perpetrators in repayment of shortages in excess of the norms of loss and damage from damage

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ECONOMIC SCIENCES

E.N. Abalakov

Novosibirsk State University Economics and Management "NINH" 5th year student of the Faculty of Corporate Economics and Entrepreneurship

Novosibirsk, Russian Federation

ACCOUNTING FOR PAYMENTS WITH STAFF

annotation

This article revealed the concept and essence of wages. The features of accounting for payroll settlements with personnel in a commercial organization are highlighted, examples and postings related to the formation of accounting information on settlements arising between employees of an enterprise are given.

Keywords:

wages, wages, payroll calculations, payroll, accounting

The Labor Code of the Russian Federation provides various definitions of the terms "remuneration" and "salary":

Remuneration of labor - a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

Wages - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments - Article 129 of the Labor Code of the Russian Federation.

And although in everyday life these terms are often referred to as synonyms, the concept of "wage" has a much broader and more voluminous interpretation in comparison with the term "salary". Remuneration includes not only the system for calculating remuneration for work, but also the entire set of relations that arise between the employer and the employee in the labor process. For example, the modes, systems and forms of remuneration used, the rules for documenting the use of working time and labor costs, the terms for paying wages and much more.

Thus, "remuneration" is a compensation provided by the employer to the employee for the labor expended by him in the production process.

The amount of remuneration of employees is of great importance for both employees and the employer and must correspond to the quality and quantity of the work performed. For an employee, this is the main source of income, a means of reproducing his labor force and increasing the level of well-being; for an employer, this is the funds spent by him to attract labor. which is one of the main cost items in the cost of production.

The very process of organizing remuneration at the enterprise is determined by the tariff system and forms of remuneration.

The procedure for calculating wages at the enterprise depends on which particular payment system is chosen. The two basic ones are tariff and tariff-free, the scheme is shown in Figure 1.

There are several forms of remuneration, the enterprise independently chooses a convenient form of payment for its activities, and in the same organization different employees may have a different form of payment.

The main forms of remuneration are time and piecework. With a temporary form

Payment is made for actual hours worked.

In case of a piecework form, payment is made for the quantity of products produced (work performed, services rendered). Forms of remuneration contain their own systems, the scheme is shown in Figure 2.

There are two types of wages - basic and additional. The main ones include payment accrued to employees for hours worked, the quantity and quality of work performed. Additional wages include payments for unworked time:

payment for regular, additional and study holidays;

Temporary Disability Allowance;

Severance pay upon dismissal, etc.

Every month, the accounting department calculates, accrues and pays wages to employees. The composition of the primary documents required for payroll also depends on the system of remuneration of employees established in the organization.

The categories assigned to workers and official salaries are indicated in contracts, agreements or orders, the amount of work performed - in orders, the amount of time worked - in the time sheet. These documents serve as the basis for the accountant to calculate wages.

For the correct calculation of remuneration in the organization, deviations from normal working conditions should be taken into account, which require additional time and labor costs and are paid in addition to the current rates.

The Labor Code establishes the obligation of the employer to pay higher wages for work in conditions that deviate from normal (work at night and overtime, on holidays, etc.) - Art. 149 of the Labor Code of the Russian Federation.

In commercial organizations, account 70 “Settlements with personnel for wages” is intended to summarize information on settlements with personnel for all types of wages, bonuses and benefits.

On the credit of account 70 “Settlements with personnel for wages” the following amounts are reflected:

Labor remuneration due to employees (in correspondence with accounts for accounting for production costs (sales expenses));

Salaries accrued from the reserve for vacation pay or the reserve of remuneration (in correspondence with account 96 “Reserves for future expenses”);

Accrued benefits for social insurance of pensions (in correspondence with account 69 “Settlements for social insurance and security”);

In the debit of account 70 “Settlements with personnel for wages” are reflected:

Paid amounts of wages, bonuses, allowances, pensions, etc.;

Paid amounts of income from participation in the capital of the organization;

Amounts of accrued taxes, payments under executive documents and other deductions.

Tables 1 and 2 show the main correspondence for accounting for settlements with personnel for payment

labor on credit and debit of account 70.

Table 1

Typical postings for the debit of account 70

Debit Credit

Paid out of the cash (transferred from the current account) wages (dividends) to employees 70 50 (51)

Personal income tax withheld from employees' wages 70 68

The amount of material damage is deducted from the employee's salary 70 73/2

Unreceived wages deposited 70 76/4

Alimony withheld from wages 70 76

Accountable amounts not returned within the prescribed period are deducted from the employee's salary 70 94

table 2

Typical postings on the credit of account 70

Debit Credit

Wages accrued to employees engaged in the main (auxiliary) production 20, 23, 25 70

Wages accrued management staff 26 70

Debit Credit

Wages accrued to employees employed in the process of selling goods ( finished products) 44 70

Benefits accrued to employees at the expense of the organization 20, 23, 25, 26 70

Benefits accrued to employees at the expense of social insurance funds 69/1 70

Salaries accrued to employees employed in the process of obtaining non-realized or operating income 91/2 70

Vacation pay accrued at the expense of the reserve for vacation pay 96 70

Although the standard chart of accounts does not provide for a breakdown of 70 accounts into sub-accounts, any organization can itself approve the necessary analytics, taking into account the requirements of Order No. 94n of the Ministry of Finance dated 10/31/00.

For example, for the convenience of accounting and simplifying the analysis, the following sub-accounts can be opened for account 70:

70.01 - to reflect accruals on wages to employees, in correspondence with cost accounting accounts;

70.02 - to reflect accruals for basic and additional holidays;

70.03 - to reflect the accrual of various benefits and compensations, in correspondence with the corresponding cost accounts;

70.04 - to reflect various payments not provided for by the collective agreement;

70.05 - to reflect the amounts of various deductions, for example, personal income tax deductions - in correspondence with account 68.01, alimony deductions - with account 76, and the amounts withheld to compensate for damage caused by the employee - with account 73;

70.06 - reflects the amount of wage arrears both to employees and the debts of employees to the organization;

70.07 - to reflect the amounts intended for payment from the cash desk or transfer to the card to employees;

70.08 - to reflect the amounts of rounding for accruals.

Various deductions and deductions are made from the amount of accrued wages. Withholdings are divided into three groups: mandatory (prescribed by law), at the initiative of the employer or at the request of the employee.

Mandatory deductions include employee income taxes - personal income tax (personal income tax), which the employer, as a tax agent, is obliged to withhold at the time of payment of income. Also deductions on writ of execution (orders of courts, regulatory authorities, etc.).

At the initiative of the employer, deductions may be made to compensate for the unworked advance payment, to pay off debts on accountable amounts.

An employee can himself apply for a monthly deduction of a certain amount from his salary. This may be the repayment of a loan from an employer, contributions to charity, insurance, membership fee etc.

Analytical accounting of wages in organizations is carried out using personal accounts. Personal accounts are opened for each employee of the organization upon employment. At the end of the calendar year, the personal account is closed and a new one is opened for the next year. On a monthly basis, the accounting department enters information on the amount of accrued wages and other income, on the amounts of deductions and deductions made, and on the amounts due for payment.

So, the main tasks of accounting for labor and its payment are:

Accounting for the personnel of employees, the time they worked and the amount of work performed;

Correct calculation of the amounts of payment and deductions from it;

Accounting for settlements with employees of the organization, the budget and extra-budgetary funds;

Correct attribution of accrued wages and deductions for social needs to the accounts of production costs and to the accounts of target sources.

The section of settlements with personnel for remuneration is one of the most important and responsible sections of accounting in any enterprise. The organization of this site should be given Special attention because it implies responsibility to government bodies and employees.

A payroll accountant must be a qualified professional with excellent knowledge of the theory and practice of their subject. He must regularly improve his skills and monitor changes in legislation, because the Government adopts frequent amendments to regulations, changing the rates of contributions to the Pension Fund and the Social Insurance Fund, the conditions for paying vacation and sick leave, and dismissal benefits. In short, it must be a true professional in his field.

List of used literature:

1. Labor Code of the Russian Federation // SPS "Consultant Plus".

2. Tax code of the Russian Federation // SPS "Consultant Plus".

3. Alpatova, N. G. Audit of payroll calculations [ Electronic resource]: Proc. manual for university students studying in economic and managerial specialties Textbook / Alpatova N.G., Shornikova N.Yu. - M.: UNITY-DANA, 2015. - 87 p. // URL: http://znanium.com

4. Babaev, Yu. A. Accounting financial accounting [Electronic resource]: Textbook / Yu.A. Babaev, A.M. Petrov et al.; Ed. Yu.A. Babaeva - 5th ed., revised. and additional - M.: Universities. textbook: SIC INFRA-M, 2015. - 463 p. // URL: http://znanium.com

5. Mineva O.K. Remuneration of personnel [Electronic resource]: Textbook / O.K. Minyova. - M.: Alfa-M: NITs INFRA-M, 2014. - 192 p. // URL: http://znanium.com

6. Information magazine for accountants [Electronic resource] URL: http://www.buhonline.ru

7. ConsultantPlus - legal reference system [Electronic resource] URL: http://www.consultant.ru

8. Practical journal for accountants [Electronic resource] URL: http://www.zarplata-online.ru

© Abalakova E.N., 2018

V.A. Andreeva, A.I. Sokolova

students of UlSTU, Ulyanovsk, RF E - mail: [email protected]

INVESTMENT RISKS Abstract

Investment risks - an issue that needs to be given special attention before starting an investment activity. The article discusses the types of risks and the assessment of investment risks.

Keywords:

investment risks, risk, investments, cash, types of risks. Perhaps there is nothing better than investing free cash in the form of investing in

The main regulatory document that regulates the relationship between the employer and the employee is the Labor Code of the Russian Federation.

When an employee goes to work, an employment contract is concluded with him. Section 3 of the Labor Code of the Russian Federation is devoted to the features of concluding employment contracts.

Employment contracts can be concluded for a fixed period or for an indefinite period. It is drawn up in two copies after they are signed by the employee and the employer, each of the parties to the contract, one copy is received.

The Labor Code of the Russian Federation quite gently regulates the structure of an employment contract. As a rule, each organization develops its own contracts for various employees.

There is another important document - the work book.

Person in charge of storage work book appointed by order of the head. In the event that the employee first went to work, the organization itself starts a work book for him.

Payroll accounting should be organized in such a way as to help increase labor productivity, improve the organization of labor rationing, full use working time, strengthening labor discipline, improving the quality of products, works, services.

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise. Its most important tasks are:

• - in a timely manner, make settlements with the personnel of the enterprise for remuneration (calculation of salaries and other payments, amounts to be withheld and handed over);
• - timely and correctly include in the cost of products (works, services) the amount of accrued wages and contributions to social insurance bodies;
• - collect and group indicators on labor and wages for the preparation of the necessary reporting.

The organization of wages at enterprises is determined by the current forms of wages (time and piecework), as well as labor legislation. Tasks of the company accountant:

• - Request everything in a timely manner Required documents for payroll.
• - Correctly perform calculations;
• -include the accrued amount in the composition of expenses (in the cost price);
• - Calculate insurance premiums.

Despite the fact that these are the tasks of an accountant, how they are performed, organizational issues on the application of forms of remuneration, the rational use of working time are decided by the head of the enterprise and its services.

The objectives of the organization of wages are to maintain the ratio between the growth rate of labor productivity and the average wage of employees of the enterprise, a clear construction of the tariff system and labor rationing, the use of progressive forms and systems of remuneration, as well as accounting for the work performed by each employee.

According to the current legislation, enterprises enjoy complete independence in choosing the forms of remuneration for employees. At the same time, time-based payment involves payment of labor according to established salaries, piecework - depending on the rates and work performed.

In the office work of the enterprise there should be regulatory documents regulating the procedure for calculating wages:

• - staffing;
• - rates and standards;
• - contractor agreements (for the performance of one-time work);
• - other employment contracts (contract, copyright, etc.);
• -orders and instructions (for the payment of bonuses, additional payments, material assistance).

The staffing table is a document that establishes a list of positions and salaries for a certain period (year).

Form No. T-1 "". It is drawn up in one copy for each member of the labor collective by an employee of the personnel department or a person responsible for hiring employees.

Table 2 Forms of documentation for personnel records

Form code	Name	Purpose of the document
	Order (instruction) on employment	Registration and registration of hired employees according to employment contract and fill in: form No. T-1 - per employee, form No. T-1a - for a group of workers
	Order (instruction) on employment
	Employee's personal card	Accounting for personal data about an employee
T-2 GS (MS)	Personal card of a state (municipal) employee	Accounting for persons replacing state municipal) positions public service and contains their personal data
	staffing	Organization of the structure, staffing and headcount organization in accordance with its Regulations on remuneration (bonuses)
	Registration card of a scientific, scientific and pedagogical worker	It is used in scientific, scientific research, research and production, educational and other institutions and organizations operating in the field of education, science and technology, to account for scientists
	Order (instruction) on the transfer of an employee to another job	Registration and accounting of the transfer of an employee to another job in the same organization or to another locality together with the organization
	Order (instruction) on the transfer of employees to another job
	Order (instruction) on granting leave to an employee	Registration and accounting of holidays provided to the employee in accordance with the regulations of the organization, the employment contract
	Order (instruction) on granting leave to employees
	Vacation schedule	Reflection of information about the time of distribution of annual paid holidays for employees of all structural divisions of the organization for the calendar year
	Order (instruction) on the termination (termination) of work. contracts with an employee (dismissal)	Registration and accounting of dismissal of an employee. Compiled by an employee of the personnel service, signed by the head of the organization or a person authorized by him, announced to the employee (s) against receipt in the manner prescribed by law
	Order (instruction) on the termination (termination) of work. contracts with employees (dismissal)
		Registration and accounting of sending an employee on a business trip
	Order (instruction) on sending an employee on a business trip
	Travel certificate	It is a document certifying the time spent on a business trip (time of arrival at the point (s) of destination and time of departure from it (them)
	Service task for sending on a business trip and a report on its implementation	Registration and accounting of a job assignment for sending on a business trip, as well as a report on its implementation
	Order (instruction) on the promotion of an employee	They are used to design and record rewards for employee (s) for success in work. Compiled based on the presentation of the head structural unit organization where the employee works
	Order (instruction) on the promotion of employees

Form No. T-2 "Personal card" is filled out and kept in the personnel department in one copy for each employee of the organization. It indicates the necessary personal data of the employee and all changes occurring in the service. On the basis of personal cards, summarized data on the number and composition of employees of the enterprise are compiled.

Figure 1 Scheme for compiling documents for employment

Form No. T-3 "Staffing" is not mandatory for all business entities and is used to formalize the structure of the staff and staffing of the organization in accordance with its Charter (Regulations).

Form No. T-5 “Order (instruction) on the transfer of an employee to another job” draws up the transfer of an employee from one division of the organization to another. It is filled in duplicate by an employee of the personnel department. One copy is stored in the personnel department, the other is transferred to the accounting department for making changes to the personal account. The order indicates the basis for the transfer, the size of the tariff rate, allowances, salary at the previous and new place of work, etc. The order is signed by the heads of departments, the head of the organization and the employee himself.

Figure 2 Scheme for compiling documents on transfer to another job

Form No. T-6 "Order on granting leave to an employee" is used for registration annual leave and vacations of other types provided to members of the labor collective in accordance with the current legislative acts and regulations, the collective agreement and the vacation schedule. The order is filled out in two copies (one in the personnel department, the other is transferred to the accounting department), signed by the head of the structural unit, the head of the organization and the employee himself. In the accounting department, this document indicates the payments made to the employee for the period preceding the vacation.

wages payroll

When hiring, the employee's personal card is filled out (Form No. T - 2), he is assigned a personnel number, which is affixed to the personnel records, use of working hours and payroll calculations. For each employee, on the basis of primary documents for employment in the accounting department of the organization, a personal account is opened (Form No. T - 54, T - 54a), which indicates the last name, first name, patronymic; workshop, department; category; Personnel Number; amount of children; date of admission, the amount of monthly accruals and deductions from wages. Personal account data is used to calculate average earnings. The results of payroll calculations are recorded in the personal accounts of employees and in the payroll (Form No. T - 49), which is used not only for calculations, but also for accounting for the payment of wages to all categories of workers (medium and small enterprises). large organizations accounting for accounting for payroll calculations, a payroll is used (Form No. T - 51), and for accounting for the payment of wages - a payroll (Form No. T - 53). The employer is obliged to notify each employee in writing of the components of the wages due to him for the relevant period, the amount and grounds for the deductions made, as well as the total amount of money to be paid. For these purposes, as a rule, a payslip is used, the form of which is approved by the employer independently. Wages are paid to the employee at the place of work or transferred to a plastic card or bank account. Wages are paid within the terms established by the collective agreement. These dates are indicated in the cash applications submitted to the bank. For the first half of the month (from the 1st to the 15th inclusive), an advance is issued (usually from the 16th to the 20th of the current month). The most common option is in which the advance is paid in a predetermined amount (for example, 40% of actual earnings for the past month). More appropriate is the payment of an advance depending on earnings for the actual work performed (with piecework pay) or the time actually worked in the first half of the month (for the period from the 1st to the 15th day of the month inclusive). Wages for the second half of the month are issued from the 1st to the 5th of the next month. If the date of issuance of wages falls on a weekend or holiday, then it must be paid the day before. Money for settlements with those laid off and going on vacation, as well as with non-staff (non-roster) employees, is issued regardless of the established terms for paying wages to full-time employees.

To receive wages, documents are submitted to the bank: a check, payment orders for transferring tax payments to the budget, payment orders in favor of various organizations and individuals for amounts deducted from employees' wages, payment orders for transferring payments to the Pension Fund, the Social Insurance Fund, Compulsory Medical Insurance Fund, Population Employment Fund. Payment orders are issued in rubles rounded kopecks to rubles according to general rules. The advance payment and wages for the second half of the month are issued within 3 days, including the day the money is received from the bank.

According to the Chart of Accounts, passive account 70 “Settlements with personnel for wages” is intended to summarize information on settlements with personnel for wages, as well as on the payment of income on shares and other securities of this enterprise.

On the credit of account 70 “Settlements with personnel for wages” the following amounts are reflected:

• - wages due to employees - in correspondence with the accounts of production costs (sales expenses) and other sources;
• - wages accrued at the expense of the reserve formed in accordance with the established procedure for the payment of holidays to employees and the reserve of remuneration for length of service paid once a year - in correspondence with the account
• 96 “Reserves for future expenses”;
• - accrued benefits for social insurance of pensions and other similar amounts - in correspondence with account 69 “Settlements for social insurance and security”;
• - accrued income from participation in the capital of the organization - in correspondence with account 84 “Retained earnings (uncovered loss)”.

The credit balance shows the organization's debt to the employee for accrued wages.

In the debit of account 70 “Settlements with personnel for wages” are reflected:

• - paid amounts of wages, bonuses, allowances, pensions;
• - paid amounts of income from participation in the capital of the organization;
• - amounts of accrued taxes, payments under executive documents, other deductions.

Analytical accounting on account 70 “Settlements with personnel for wages” is kept for each employee of the organization.

Employee salaries may include:

• - in the composition of expenses for ordinary activities (accounts 20 “Main production”, 23 “Auxiliary production”; 25 “General production expenses”, 26 “General expenses”, 44 “Sale expenses”);
• - as part of investments in non-current assets (account 08 “Investments in non-current assets”);
• - as part of other expenses (account 91 “Other income and expenses”, sub-account 2 “Other expenses”);
• - as part of deferred expenses (account 97 “Deferred expenses”);
• - as part of extraordinary expenses (account 91 “Other expenses and income”)
• - be paid out of the reserve for future expenses (account 96 “Reserves for future expenses”);
• - be paid out of the net profit of the enterprise (account
• 84 “Retained earnings”).

Labor costs arise only if salaries and other payments to employees are charged to cost accounts, that is, expense accounts for ordinary activities. This follows from PBU 10/99 "Expenses of the organization", which states that labor costs are one of the elements of expenses for ordinary activities.

The amounts of remuneration accrued to the employees of the organization, including for work at night, overtime hours worked, as well as bonuses, are reflected in the accounting as follows:

Debit of account 20 “Main production”, account 23 “Auxiliary production”, account 25 “General production expenses”, accounts

26 “General expenses”, account 44 “Sales expenses”

Credit of account 70 “Settlements with personnel for wages”

In order to implement the requirements labor law on the production of settlements at least twice a month, organizations have the right to resort to advance or non-advance forms of settlement.

In the advance form of payment for the first half of the month, an advance is issued on account of the wages due for the month worked, and no deductions and accruals for social insurance and security are made.

When issuing an advance, an accounting entry is made in the debit of the account

70 “Settlements with personnel for wages” in correspondence with the credit of account 50 “Cashier”.

Direct accruals of wages are reflected in accounting only by entries at the end of the reporting month or the beginning of the next month for the previous month before the due date for payment of wages.

The amount to be handed over is determined minus the advance payment for the first half of the month.

At the same time, the following entries are reflected in accounting (on the payroll of management personnel).

On the day of advance payment for the first half of the month:

Credit of account 50 “Cashier” - advance payment for the first half of the month was made.

For the calculation of wages for the month and the calculation of deductions (at the end of the current month - the beginning of the next month before the day of wages):

Debit account 26 “General expenses”

Credit of account 70 “Settlements with personnel for wages” - wages were accrued (for the entire month);

Debit of account 70 “Settlements with personnel for wages”

Credit of account 68 “Calculations on taxes and fees”, sub-account “Calculations on income tax” - personal income tax was withheld from the amount of wages;

Credit of account 69 “Calculations for social insurance and security” - from the accrued amounts for wages, the unified social tax was charged;

Debit account 26 “General expenses”

Credit of account 69 “Calculations for social insurance and security, sub-account “Calculations for compulsory insurance against accidents at work and occupational diseases” - insurance premiums were accrued from the accrued wages.

When paying wages for the second half of the month:

Debit of account 70 “Settlements with personnel for wages”

Credit of account 50 “Cashier” - wages for the second half of the month were issued (the amount of the advance payment and withheld personal income tax is deducted from the accrued wages).

With a non-advance form of settlement, both for the first and for the second half of the month, the calculation of wages due to the employee for the actually worked working time, the amount of work performed, with the calculation of established deductions, including personal income tax. The unified social tax can be calculated in accordance with the generally established procedure, until the 15th day of the next month. After the deadline for issuing wages, the cashier in the statement against the names of the persons who did not receive it, in the column “Receipt for receipt”, makes a mark “Deposited”. For the amount issued according to the payroll accountant, an expense cash warrant is issued, which is then reflected in the cash book. Wages not paid on time are deposited, and the money is deposited in the bank and credited to the organization's settlement account. They are received from the bank when the employee contacts the accounting department. The employee is entitled to receive deposited wages for three years. After this period, unclaimed amounts as unrealized income are added to profit. Analytical accounting of such wages is carried out as follows: the cashier enters the unissued amounts according to the payment (settlement and payment) statement in the register of unissued wages and transfers it to the accountant. In accounting, settlements with depositors are kept in the ledger of deposited wages. In it, for each depositor, a separate line is assigned, according to which the last name, first name, patronymic and deposited amount are indicated, its issuance is noted. The total deposited amount and the amount issued are calculated monthly in the book, and the balance is displayed. The issuance of deposit amounts is formalized by an account cash warrant.

In this case, the accountant makes the following entries:

Registration of unreceived wages you (deposit):

Debit account 70 “Settlement with personnel for wages”

Account credit 76 “Settlements with various debtors and creditors” - the payroll is closed for the total amount of the deposited salary;

Debit account 51 “Settlement accounts”

Credit account 50 "Cashier" - return of money to the current account of the bank of the enterprise for the same amount.

Receiving previously deposited wages:

Debit account 50 “Cashier”

Credit of account 51 “Settlement account” - receipt of funds from a current account in a bank to pay depositors;

Debit account 76 “Settlement with different debtors and creditors”

Credit of account 50 "Cashier" - write-off of the issued wages from the depositor.

Amounts of depositors' debt, for which the limitation period has expired, are subject to inclusion in financial results.

In accounting, this operation will be reflected in the posting:

Debit account 76 “Settlements with different debtors and creditors”

Credit of account 91 “Other income and expenses”, sub-account 91-1 “Other income”.