Calculation of wages to employees with whom employment contracts have been concluded in the company can be documented in several documents. The use of a specific form must be enshrined in the company's accounting policies. Currently, in connection with the development of non-cash transfer of money by an employee, the payslip comes to the first place.

This document is prepared by the accountant at the time of payroll calculation. The State Statistics Service has provided a standardized form for it, T 51. The company has the right to use either it or, on the basis of this form, to develop its own, taking into account the specifics of the enterprise’s activities.

Specialized programs include a unified document that is generated automatically after entering the necessary information into certain cards. It is possible to use forms that are sold in printing houses. They are filled in manually after making all the necessary calculations. Payment of money by an employee when using this statement is carried out mainly using.

An organization can also use a form such as a settlement form to calculate salaries. This document is used by small businesses to optimize document flow. The payslip differs from the latter in that it is intended only to reflect the formation of wages; it cannot be used to issue money to employees.

After drawing up Form T 51, based on it, the accountant issues either a payroll or cash orders for payment.

The payroll is the basis for determining the amount of personal income tax for employees, which the company must transfer to the budget as a tax agent. On its basis, statements are compiled for calculating contributions to extra-budgetary funds.

Form T 51 is filed in a folder for the past month along with all attachments to it. This could be calculations for sick leave, vacation pay, etc.

Sample of filling out a payslip according to form T-51

Filling out the document begins with the title page. It indicates the exact name of the company, the code according to the OKPO directory. If the statement is compiled for a strictly defined department, then you need to write down its name in the “Structural unit” column. Otherwise, a dash is placed there.

Below, after the name of the form, its serial number, the date of completion and the dates of the reporting period for which the salary is calculated are indicated.

The reverse side is a large table in which data on calculating employee salaries is entered. It is filled out line by line, with each position corresponding to one employee.

Column 1 indicates the line number in the document in order. The following columns 2-4 contain personal data about each worker, and are transferred to the statement from the personal card. Column 2 records the employee's personnel number, column 3 - full name, and column 4 - position at the enterprise. Column 5 contains data on the employee’s salary or hourly wage rate.

Columns 6-7 contain the number of days worked in a given month; information is transferred here from the time sheet. Column 6 contains information about working days, and column 7 - information about worked holidays and weekends. This division is necessary, since the latter, according to the law, are paid double.

Block "Accrued" contains columns 8 to 12. Columns 8-11 indicate accruals for the month of calculation according to various types of payments (for hours worked, bonuses, vacation pay, etc.). Column 12 is the total amount of accruals for the period.

Columns 13 to 15 are included in block “Retained and credited”. Column 13 records the amount of income tax withheld from the employee, and column 14 records the amount of standard deductions provided to him. If necessary, the number of columns in this section can be increased to show all the reasons for withholding amounts from employees. Column 15 indicates the total amount of deductions.

If at the time of salary calculation an employee or company has debts, they must be indicated in columns 16-17. The total amount due for payment in hand is recorded in column 18.

The statement at the bottom is signed by the responsible employee, who puts his position, signature and transcript.

Form T-51 is intended for calculating and paying salaries to employees. Instead, you can also draw up a payroll statement in the T-49 form - these forms are interchangeable.

Filling out form T-51

Title page. We indicate the name of the organization or individual entrepreneur; if the salary is calculated for a specific structural unit, then indicate its name.

Column "Code according to OKPO". The OKPO code is indicated according to the data in the notification from Rosstat.

Below is the document number (report from the beginning of the year) and the date of its preparation. The reporting period for which wages are calculated (usually a month) is also indicated.

Table. Column 2-5. We write the full name, personnel number of the employee (data from the personal card), as well as his position and tariff rate, salary.

Columns 6 and 7. It is indicated how many days (hours) the employee worked in the reporting period (see the information in the time sheet). Regular working days and separately worked weekends and holidays are included separately (there is an increased rate for them).

Column 8-11. We write down all the accruals made to the employee for the reporting month. This is, first of all, wages, the amount of which consists of the established tariff rate and the number of days worked. Then it can be a bonus, hospital payments and other income in the form of material and social benefits (a separate column for each type of accrual).

Column 12. The total amount of the employee's earnings is displayed (add the sums of columns 8 to 11).

Box 13. We enter the amount of personal income tax (income tax 13%), calculated from the employee’s salary.

Box 14. Other amounts withheld from wages (not personal income tax) are indicated: previously paid advance, deductions under writs of execution (for example, alimony), debt on accountable amounts, etc.

Box 15. The total amount of all deductions.

Box 16. If the organization has a debt to the employee, then indicate it in this column. This could be, for example, some unpaid amounts for previous months.

Column 17. The amount of debt the employee owes to the organization.

Column 18. The amount of money the employee will receive after all deductions have been made.

At the bottom of the form, the author signs and indicates his position.

Payroll for payroll: download the form for free

This document is intended to reflect salaries paid to employees in cash. For workers whose wages are transferred to bank cards, such a payroll is not prepared (see Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).

The document is drawn up in 1 copy, signed by the head of the company and the chief accountant. Then it is transferred to the cashier.

Usually, the standardized form T-53, approved by the above-mentioned resolution of the State Statistics Committee, is used for its registration, although from 01/01/2013 the use of a unified form is not mandatory for private organizations, so they can independently develop the appropriate form. At the same time, the form compiled by the organization using its own template must still comply with the requirements imposed by law for primary accounting documents (see Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

The form of the standardized form of the payroll statement can be found at the link: Salary payment sheet according to form T-53 - sample.

If the employee has not received his salary on time, then in column 5 of the statement the following mark is entered: “Deposited”. You will learn about the period after which an organization can write off the amount of accrued but not claimed wages from our article at the link Limitation period for accounts payable-201 6.

Payroll sheet

Another name for this document is a payroll sheet, and the standard form T-51 has also been approved for it (optional for use by private companies). This document is used to calculate the amount of payment to the employee (both advance payment and full salary payment).

IMPORTANT! If the company uses a payroll sheet (both in the standard form T-49 and in a free format), then form T-51 is not filled out.

The preparation of such a document is carried out in relation to all employees, including the transfer of salaries to plastic card accounts, in contrast to the above-mentioned forms T-53 and T-49, which are drawn up only for employees who receive wages in cash .

A sample standardized form can be found at the link below: Payroll - form T-51: sample.

If an organization independently develops a payroll sheet form, it must adhere to the requirements established by Art. 9 of the Law “On Accounting” in relation to primary accounting documentation.

Data in the payroll is entered on the basis of information from primary documentation for recording production, hours actually worked (see also the article How to create a schedule for recording employee working hours?) and other documents.

Sample summary payroll statement

This type of documentation is used to control the flow of funds from wages and is convenient for preparing financial statements.

A unified form of the summary statement has not been approved, so each organization draws it up independently, taking into account the purposes of use.

Typically, the information reflected in the summary statement includes:

• monthly accruals for each employee (including bonus, advance payment and other accruals);
• deductions for the same period in relation to each employee;
• amounts of contributions to extra-budgetary funds, etc.

Also, depending on the purpose of compiling the summary statement, the following parameters can be recorded in it:

• form of employment;
• names of employees' positions;
• number of hours worked;
• stage of work execution;
• amount of payment per unit of working time, etc.

Thus, the summary statement demonstrates beginning and ending balances, turnover with detail by employees, account cards, posting reports and primary documentation.

A sample of such a document can be downloaded from the link provided: Salary summary statement - sample.

So, the payroll is intended to calculate the amounts of wages to be issued/transferred to employees’ cards, and the payroll is intended to record the amounts of wages paid. There is also a payroll that combines the previous 2 forms.

A sample statement for the payment of wages can be drawn up either in the standardized T-53 form or in free form, containing all the attributes necessary for the primary accounting documentation. The pay slip (form T-51) can be prepared in a similar way.

In a well-organized financial accounting system of a company, not only the choice of a system for settlements with personnel, but also the impeccable completion of payroll calculations, for example, such as payroll T-51, is of particular importance.

Purpose of the document

The best option for using this is a system for issuing wages using payment cards through bank terminals. In this case, the company does not draw up wages because wages are not paid through the company's cash desk.

Let's look at the features of the document and understand the intricacies of filling it out. Payroll - an accounting form reflecting the amount of earnings to be issued to each employee with a summary of accruals, deductions and payments as a whole for the payroll.

The form is drawn up by an accountant. He is responsible for the accuracy of the information stated in it and confirms this document with his own signature. Filling out the form is carried out on the basis of credentials: work orders, personal accounts, time sheets and work schedules.

The payslip contains the following information:

Calculations for accrual of amounts and necessary deductions;

The amount of salary to be paid to each employee.

This monetary document is drawn up for the reporting month and is the basis for transferring information to the bank, which credits wages for issuance to card accounts.

Basic details of the form

The payroll form T-51 is unified, approved by the Resolution of the State Statistics Committee dated 01/05/04, has an assigned OKUD code (0301010) and a number of mandatory details on the title page:

Business name;

OKPO code;

Number and date of document preparation;

The time period for which salaries are calculated.

The back of the statement is filled out in a tabular format indicating:

Record serial number;

Personnel number of the employee (when maintaining personnel records with assignment of personnel numbers);

Full name of the employee;

Positions, professions;

Tariff rate in rubles;

Information on the number of days (hours) worked and the availability of weekends and holidays;

Amounts of salary accrual by type with summing up the total amount;

Amounts subject to deduction from wages with a line-by-line summary;

The estimated amount of salary to be paid or the employee's debt to the company.

Filling out the title

The payslip has a title page and a table on the spread. If the company has a large contingent, several sheets are filled out with mandatory numbering and a mark in a special column for their quantity.

The OKPO code is indicated on the title page, the name of the enterprise and its structural unit, if any, is indicated, the number and date of the statement, and the billing period is indicated.

Filling out the table

The tabular part requires filling out 18 columns, which represent a step-by-step calculation of wages for each employee:

1 - record number is entered in order;

2 - employee personnel number;

3 - the full name of the employee is indicated;

4 - the profession (position) of the employee is indicated;

5 - the size of the salary or hourly tariff rate is indicated;

6 - indicates the total number of hours actually worked;

7 - enter the number of weekends and holidays.

The payroll sheet is convenient in terms of grouping costs, so in columns 8-12 the amounts of salary accruals are indicated:

8 - indicates the amount of accrued time payment;

9 - the amount of accrued piecework payment is indicated;

10 - indicates the amount of other charges (for example, territorial coefficient, etc.);

11 - notes are made on other income received;

12 - the total amount of accruals is calculated.

In columns 13-15 the deductions are calculated:

13 - the amount of personal income tax to be withheld is calculated;

14 - other deductions are indicated (alimony, contributions to the trade union committee, according to court decisions, the cost of uniforms, other deductions at the request of the employee);

15 - the total amount of deductions is calculated;

16 - the debt of the enterprise (accounts payable) to the employee is indicated (for example, according to calculations with if the advance report is drawn up, but not paid by the employer);

17 - the debt of the employee to the company is indicated (for example, to compensate for damage caused to the company);

18 - indicates the estimated amount to be issued in person.

Ways to maintain a document

With a mechanized method of accounting, the payroll, the form of which the company has the right to develop independently, must contain all the required details.

The advantage of using this document in accounting is a convenient compact form that groups data on accruals, deductions and payments for the reporting period and allows for quick and high-quality reconciliations of final figures with analytical data.

• Automatic filling of standard document forms
• Printing documents with signature and seal image
• Letterheads with your logo and details
• Uploading documents in Excel, PDF, CSV formats
• Sending documents by email directly from the system

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Payroll form T-51 is a document, one of the important accounting registers used for calculations and payment of wages to employees of an enterprise. Similarly, for calculations and payment of wages to employees of an organization, some other types of accounting documents can be used: payroll T-49 or payroll T-53.

Based on the payroll in form T-51, regular wage payments are made to employees of Russian organizations. For employees who receive their wages on a bank plastic card, only a T-51 payslip is drawn up; payslips and payslips are not required for such employees.
When compiling a payslip in the established form T-49, payslips and payslips in forms T-51 and T-53, respectively, on the contrary, are not drawn up.

How to fill out the payslip form correctly

How is the payroll form T-51 prepared? There are recommendations established by accounting rules for filling out this document.
The payroll form T-51 is compiled in a single copy, this is done by an accounting employee. The document is filled out as follows:

1. In the “Accrued” column, the amounts for all types of payments from the salary fund, other employee income in the form of material and social payments and benefits that are subject to inclusion in the tax base and paid from the profit of the enterprise are written down, and the amount of deduction is also written down and determined the total amount due to be paid to the employee.

2. On the title (first) page of the payroll and payroll statements (documents in forms T-49 and T-53) the total amount to be paid is entered. The authorization for the corresponding payment itself must be signed by the management of the enterprise or other authorized persons. At the end of the statement, the amounts of deposited and paid wages are recorded.

3. In the payroll and payroll statements (documents in forms T-49, T-53), at the end of the payment period (according to the new rules, this period is five working days), a “deposited” mark is placed next to the name of each employee who has not received a salary. . If necessary, the notes indicate the document number.

4. At the end of the payroll (form T-53), after the final entry, a final line is drawn to enter a single total amount of the payroll into it. An expense cash order of form KO-2 must be drawn up for the specified amount. The date and document number must be indicated on the last page of the payslip.

5. In the payroll, if it is compiled on computer information media, the composition and location of the details are determined by the information processing technology. The document form must contain all the necessary details of the unified form.

6. Calculations of wages for employees of the organization are made based on data obtained from primary documents for recording time worked, output and salary, which falls on the physical indicator of work volume with a direct indication of the value of this indicator. The physical indicator can be various time periods: hour, shift, day.

7. For bonus payments to individual employees and other one-time payments, a document of the KO-2 form (expenditure cash order) is used.

8. All columns and fields of the statement must be completed. If there is no information in the required column or line, a dash is placed.

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