The legislation provides for several documents that an entrepreneur or organization can apply when remunerating employees. Depending on the specifics of the enterprise or the characteristics of the payment of wages, you can choose one of the established forms. Of course, you can choose and limit yourself to only them. But paying wages on warrants if you have several employees is inconvenient.

For such purposes, statements are provided. If the payment is made to one employee, and this often happens, for example, when paying vacation pay, calculating upon dismissal, etc., then you can use both the expense note separately and the payroll together with the order. For payment to several employees, only a statement and an expense note are used.

An entrepreneur can always choose one of the following documents:

• payroll statement,
• payslip,
• payment statement.

If wages are paid from the cash desk of the enterprise, and its calculation is made in a separate document, then it is convenient to use a payroll.

Currently, there are two approved standard payroll forms:

• form 504403,
• form 301011.

Their application is mandatory for state enterprises and organizations. Entrepreneurs and other legal entities have the right to develop their own form of payroll on their basis and use its form in their work. Statements are accounting documents, compiled in the accounting department and stored there until they are archived.

The procedure for filling out the payroll

The need to use the payroll appears in cases where payments must be made on days that do not coincide with the usual dates for the payment of wages. If usually for the calculation and remuneration of wages are used settlement (for example, in the case of payment of wages to card accounts) or payroll, then in isolated and unplanned cases, a payroll is used.

As well as the settlement and payment, the payroll consists of three parts, title, tabular and final. The title part contains the name of the enterprise (surname, name and patronymic of the individual entrepreneur) and, if available, its structural unit. In the upper right corner, it is imperative to put down the period determined by the head of the enterprise during which payments are made. Such a period cannot be more than five days, including the day of withdrawal of cash from the bank account. The title part of the statement also indicates the date of its compilation and the number in accordance with the registration in the journal. Also, in the title part, the amount of money that is supposed to be issued to employees is indicated in numbers and in words.

To make payments on the payroll, its form must be signed by the head of the organization and the chief accountant. Before making payments according to the statement, the cashier must make sure that the signatures of the head and chief accountant are in the document.

The tabular part of the statement contains information about payments:

• order number,
• Name of the recipient of funds,
• Personnel Number,
• amount to be issued.

In the last column, the signatures of employees in receiving money are put. Only the handwritten signature of the employee can confirm the fact that he received the money. In the event that the funds, for any reason, will not be paid to the employee, a note is made in this column about their deposition.

In the final part, the cashier indicates the paid and unpaid amounts, including the amounts subject to subsequent return to the bank. The register of amounts to be deposited is compiled in any form.

Please note: The disadvantage of payments using payroll and payroll is that employees who receive money can see each other's wages.

Since an cash settlement is compiled for payments according to the payroll, its details are also indicated in the final part. At the end of payments, an expense cash warrant is drawn up only for the amount of money paid. The amounts of deposited funds are not taken into account in the total amount of the cash order. On the expenditure of funds, at the end of the working day, an entry is made in the cash book.

An enterprise or entrepreneur paying wages using payrolls must keep a register of their registration in the form No. T-53a. Directly logging is entrusted to an accounting employee. The payroll is drawn up in one copy. A period of five years is provided for the storage of payrolls, which is counted from the end of the reporting year. But even after this period, they cannot be destroyed, as they relate to documents of accounting for labor and wages. Archival storage of payment and payroll statements is carried out for seventy-five years. The transfer of such documents to the archive is obligatory.

Payroll Cash Out

Direct payment of funds according to the payroll can be carried out by a cashier or other employee appointed by order of the head of the enterprise or an individual entrepreneur. At the same time, this person must be obligatorily familiarized with his rights and obligations. The employee must be familiarized with documents containing information on rights and obligations against signature before admission to work. An entrepreneur or head of a legal entity has the right to independently make payments.

In order to ensure the safety of storage and issuance of funds, all cash transactions must be carried out in specially equipped premises - cash desks.

The cashier can issue funds only to the person indicated in the statement, or to his representative by proxy. When paying money by proxy, this is noted before the signature of the authorized person. The original power of attorney is filed and kept together with the statement. In the event that it is not possible to transfer the original to the cashier (a power of attorney to receive money from several persons, or a reusable power of attorney), then a copy is taken from it, which is subsequently certified in the manner established by the enterprise. If several payments are made by proxy, then the original is filed with the statement at the last payment.

Regulatory acts provide for mandatory identification of the recipient of funds.

Please note: payrolls may be of interest not only to the tax inspectorate during the appropriate audit, but also the labor inspectorate when verifying the correct observance of labor laws. The documents in question are not only primary for accounting, but are also primary accounting documentation for accounting for labor and its payment.

Payroll corrections

Sometimes it happens that when filling out the document may be damaged. If this happened before the signing of the payroll, then the damaged form should, of course, be destroyed. If the document is already signed by the head and chief accountant, and possibly the employees who received the payment, then the question arises: is it possible to make corrections to such a document.

Unlike incoming and outgoing cash orders (cash documents), corrections can be made to payrolls drawn up on paper. The statements are primary documents, and, therefore, the procedure for making corrections to them is established by the Federal Law "On Accounting".

In accordance with the procedure prescribed by law, in the corrected document it is necessary to put down the date and signature of the person who makes the corrections opposite the correction. Corrections can only be made by the persons who compiled the document. For a payroll, this person could be a cashier. Next to the signature of the corrector, his name and surname are necessarily affixed.

Paying a salary is not as simple a process as it seems at first glance. The employer must not only provide funds to the employee, but also comply with a number of formalities.

In order for the process to take place in accordance with applicable law, it is necessary to fill out a form for issuing money. The procedure has a number of features that you need to know in advance.

Why do you need a document

Payment statement- This is a document containing the amount of wages that are issued to the hands of employees. The paper is drawn up in one copy. The action is performed by the accounting department of the organization.

Payment of money according to the statement can be carried out within a few days. The paper is compiled for several employees at once. A sample payroll is used in reporting.

Drawing up a statement

In order for the cashier responsible for issuing employees' wages to start performing duties, he must receive a certified statement of the issuance of wages. Actions are performed by the director of the organization.

For the document to take effect, the chief executive officer of the company must sign it. The presence of props serves as a start for the start of the cashier's action. In order for the statement to become valid, it must be certified not only by the director of the organization. On the form, the documentation must be present and the signature of the chief accountant.

The employee certifies documents only if there are no errors in the paper.

At the time of disbursement of funds, employees must confirm receipt of wages. To do this, they are also required to leave signatures on the payroll.

Filling rules: download the form

The payroll form for the issuance of salaries is a table. It consists of 6 fields. It states:

• data of the person receiving the salary;
• room;
• the amount of the payment;
• signature of the employee in receipt of funds.

Typically, the document is compiled by the accounting department of the organization in electronic form and then printed. If the company cannot create a document on its own, it has the right to purchase the T-53 form, which is the basis for the document, in specialized stores.

The document begins with a title page. The section should include:

• company name;
• the name of the branch, if wages are issued to its employees;
• account debit 70.

The person responsible for filling out the paper is then required to provide a date that contains information about when wages will be paid.

The title page must contain the signature of the head of the enterprise with a transcript and an indication of the position. The chief accountant must also sign here.

In addition, you need to write down the date when the document was signed by the responsible specialist. It should be remembered that the paper must be drawn up no later than the deadline for the issuance of funds and the signing of the document by the chief accountant.

To simplify the compilation process, you can use a sample of filling out the form t 53 of the payroll for the issuance of wages.

Then comes the tabular part of the documentation. This must include a billing period. The size of the tabular part depends on the number of specialists who carry out activities in the enterprise.

1. In column 1, you must indicate the serial number of the employee.
2. Followed by the employee's payroll number. The data is taken from the personal from the specialist's personal card.
3. 3 columns are intended to indicate the full name. The previous data is necessary in order to avoid confusion if several employees with identical first and last names operate in the same enterprise.
4. Column 4 is intended to indicate the amount that the employee will receive. Payment must be in numbers.
5. In column 5, the employee leaves a signature at the time of receipt of funds. The last column is required if funds are issued to another specialist by proxy. If there is no such fact, a dash is put in the column.

The paper must be free of errors. If such a fact took place, the statement must be redone. To do this, the cashier responsible for issuing funds to employees of the enterprise must send the statement for alteration to the company's accounting department. There are exceptions to the rule.

If it is not possible to redo the statement, the erroneous data must be carefully crossed out and the correct information written down. You can download the Payroll Application Form here.

Closing features

According to the current legislation, the statement must be closed. The action is performed when the validity date of the paper, which is written in the title part of the documentation, expires.

If not all funds have been paid, the document has expired, it still needs to be closed. However, the procedure in this case has a number of features. Opposite the data of an employee who did not receive a salary, you must indicate "deposited".

The specialist responsible for closing the statement makes a calculation of the amount of money that was paid and the amount that employees did not receive in a timely manner. The data is indicated at the end of the tabular part of the document. Information must be entered both in words and numbers.

The form must indicate the position of the employee responsible for the payment of wages. In addition, he must sign the paper and decipher the signature.

A cash order is issued for the mass of money taken from the cash desk, the date of compilation and the number of which must be indicated at the end of the tabular part of the documentation to be closed.

Then, the paper is handed over to the accountant, who in turn signs it, indicates the date the action was performed and deciphers the signature.

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Download the form and sample payroll in the form T-53

FILES
Download a blank payroll form in the T-53 form .xls Download a sample of filling out the payroll in the form T-53 .xls

Who fills out the T-53 form

The payroll is an accounting document, so it is handled by a specialist in the accounting department. After filling out, the accountant passes the statement to the cashier, who, on the basis of it, issues wages to employees. The document does not require copies, so it is made in a single copy.

The procedure for filling out the form T-53

The accountant of the organization either prints out the T-53 form and then fills it out manually, or fills it out electronically and only then prints it out. The statement contains a table of several columns and rows (by the number of employees), as well as columns for information on wages accrued for issuance and a line for the total amount to be issued.

First page layout

• First of all, on the title page, you must indicate the full name of the enterprise (in accordance with the registration documents), as well as the structural unit for which the statement is drawn up (if any).
• Next, you need to enter the code according to the general classifier of organizations and in the column "Corresponding account" the number 70.
• Then the period of validity of this statement is indicated, which must be at least 5 days from the date of its signing (Regulation of the Bank of Russia of the year No. 373-P of 10/12/2011).
• It is mandatory to enter the total amount accrued to employees for the calculated period in the corresponding line of the first page of the payroll, both in digital and in writing.
• After that, you must specify the date of compilation of the payroll, as well as its serial number according to the internal document flow.
• The last thing you need to write on the title page of the T-53 form is the period for which the payment is made. Here you need to specify specific dates.

Now visually:

Filling out the second sheet

The size of the payroll directly depends on the number of employees working at the enterprise - the more there are, the longer this document will be. The number of sheets of the payroll must be indicated in the appropriate column.

1. First column the main table of the statement is reserved for the serial numbering of employees.
2. Second- for entering a personnel number (this data is stored in the personal cards of employees of the organization).
3. In the third the full names of the payees are entered (it is better, in order to avoid possible confusion, to do this with a full transcript of the name and patronymic).
4. In the fourth column, the accountant of the enterprise enters the amount of funds accrued for issuance for each individual person (in numbers).
5. Fifth column, each employee must sign for the receipt of wages.
6. Sixth the column is intended for making references to documents for cash settlements (these can be powers of attorney, statements of employees, etc.) If there are no separate notes on employees, then this column can be crossed out.

In the line below the table, you must once again indicate in numbers and in words the total amount of funds accrued for issuance

Director's visa on T-53 form

Without the signature of the head of the company, the T-53 payroll will not be considered valid, therefore, after filling out all its points and before transferring it to the cashier for the issuance of wages, the accountant of the enterprise is obliged to submit it to the director for signature.

And one more signature will need to be put after all funds are paid to employees. The payroll will have to be checked by the chief accountant of the enterprise and, in the absence of any violations, also sign it.

In general, according to the rules for filling out the payroll form T-53, the cashier, before proceeding with the issuance of funds according to the payroll, is obliged to check whether everything in it is drawn up correctly.

If there are any errors, then this document should be returned to the accounting department for alteration.

But sometimes there are situations when, for some reason, it is no longer possible to reissue the payroll. In this case, inaccurate information must be carefully crossed out, the correct data must be written on top, and the correction must be certified with the signatures of all the same employees who signed the initial version of the statement. Here you need to specify the date of correction. If everything is done in accordance with these recommendations, then the document will not lose its legal force.

How to close payroll

This stage is the final one. After the validity period of the payroll has expired (five days), the cashier must issue its closure. Moreover, this must be done even if the wages have not been issued to all employees. To close the list you need:

1. Write the word "deposited" opposite the names of those employees who did not receive the money due to them on this statement;
2. Calculate the funds issued and those that were deposited. Enter this information on the last sheet of the statement;
3. Certify the statement with a signature;
4. Issue an expense receipt. In it, you need to write the amount of funds issued, then enter the order number in the statement.

After this whole procedure has been carried out, the statement must be transferred back to the accounting department.

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Concepts

Let's give a definition.

payroll sheet- This is an accounting document that contains all the data on the salary of each employee.

Purpose of the document

The procedure for calculating wages begins with filling out the time sheet and ends with the issuance of money or transfer to the current account of employees.

Payroll plays an important role in this process. It is the final document, where the final amount is entered for the issuance of each employee. It is issued when issuing money through the cashier or by transferring to a current account.

The statement has a clearly structured form. It is compiled as a whole for the enterprise or for departments, if the staff is quite large.

Information is entered into it from the pay slips compiled for each employee.

Current standards and forms of statements

The following forms of statements are fixed in the legislation:

• T-51 - calculated;
• T-49 - settlement and payment;
• T-53 - payment.

Estimated T-51

The payroll in the form No. T-51 refers to the primary accounting documentation.

This form is suitable for employees who receive wages to a current account.

The amount indicated with the name of the employee must be accurately transferred to the cash flow order drawn up for him.

When choosing a non-cash form of settlement with employees in an organization, filling out other forms of the payroll sheet is not required.

Filling example:

Sample-T-51-1

Payment T-53

The payroll form No. T-53 includes the amounts of payments to employees of the organization and the salary of employees.

The difference from form No. T-51 is that the number of actual working hours is not entered into it.

Filling example:

Sample-T-53-1

Settlement and payment T-49

The payroll in the form No. T-49 is a document according to which wages are calculated and paid to employees of the organization.

This form simplifies and reduces the workflow in accounting. It is a combination of the first two statements. It is used when paying salaries to employees in cash.

Advice: when settling with employees by bank transfer, use the statement in the form No. T-51.

Filling example:

sample-T-49-1

For IP

Payrolls for individual entrepreneurs are similar to compiling them at enterprises.

When issuing money to your employees from the cash desk, a settlement and settlement and payroll must be formed. This is the main document for payroll. They should indicate the amounts accrued for the reporting period and deductions for violations.

In the column for payment, the amount will be received by subtracting from the accrual of offenses.

Compilation cases

From the name it follows that the statement is compiled when paying wages.

It includes all accruals and deductions that the employee had for the last reporting period (month).

The statement is a mandatory document for financial statements.

When issuing money through the cash register, each employee puts down his signature on receipt. Confirmation of the fact of payment on time.

Sheets of issuance and payroll in the workflow

Formatting and filling

The payroll form allows you to include several employees in the list, so you do not need to issue an expense and cash warrant for each.

The disadvantages include the openness of the salary of each employee to others.

After registration, the statement is checked by the head. Having affixed the signature, the director hands over the document to the cashier. Only after that you can start issuing money.

Each employee puts his signature on the line opposite his last name.

In the absence of an employee at the workplace and the non-payment of his salary, the cashier deposits the total unpaid amount.

If it is customary for an organization to apply form No. T-49, then other forms are not compiled.

For non-cash settlements with employees, only form No. T-51 is drawn up.

The payroll sheet is compiled by an accountant in 1 copy.

Grounds for filling- time sheet, staffing, vacation applications, time off, employee personal cards, etc.

Filled on both sides

• 1 page - title page. The full name of the organization, the date of compilation, the period for which the document was drawn up, and the total amount to be issued are indicated.
• 2 page - a table with a list of employees (position, personnel number), next to each name is the salary and the total amount of the document to be issued.

After drawing up by the accountant, the document is submitted to the head for assurance. Only after all signatures, the cashier has the right to start issuing salaries.

Numbering

With a large number of employees, the document will be printed on several pages.

Each is assigned a number. Sheets are bound into one document. The number of sheets is indicated in the corresponding column.

Responsible persons

When compiling the payroll statement, the responsible persons are the head of the organization and the chief accountant.

If the surcharge is not paid or a larger amount is paid, an administrative penalty will be imposed on the chief accountant. Without the signature of an official, the statement is considered legally invalid.

Responsibility of the cashier: acceptance, storage, issuance and delivery of funds according to the payroll. In the absence of a cashier, labor functions are assigned to an accountant.

Who is signing?

The right to sign the payroll is imposed on the compiler of the payroll (chief accountant) and the inspector (manager).

In the absence of the chief accountant on the day the salary is paid, another accountant is appointed by order to draw up and sign the statement.

In the absence of the head, his deputy or other official authorized to sign shall sign.

Can corrections be made?

Corrections are allowed.

The following rules must be observed:

• incorrect information is crossed out with one line;
• the correct variant is written above;
• signatures of responsible persons are affixed for assurance;
• the date the corrections were made.

Forms

You can download free forms of statements on our website:

form-T-51

Form-T-49

Blank form-T-53

Dates of issuance

The term for the issuance of wages according to the payroll is limited to a period of 3 days from the date of filling out the form.

If the employee does not receive funds within 3 days from the date of registration of the statement:

• an employee with a statement applies to the cashier so that he is given a salary;
• expects the next issue of funds at the enterprise (advance payment or salary);
• receipt of funds on the day of deposited payments, if any.

Storage and accounting

Stored in accounting. Stapled into the archive along with other cash documents.

Shelf life

According to the Federal Law "On Accounting", the document refers to primary documentation and is stored for 5 years.

Actions in case of loss

According to the Letter of the Ministry of Labor of November 27, 2001 No. 8389-YuL, the employer is responsible for keeping the payroll.

In case of loss, it is necessary to issue an order to create a commission to investigate the incident. It includes employees of the accounting department, the personnel department, etc. The Commission shall request explanatory notes from all parties who were responsible for storage. After an investigation, an act is drawn up. It indicates the reasons that led to the loss of the statement and recommendations for measures to restore it.

The best option to solve the problem is to restore the document. To do this, the payroll is reprinted. All signatures are affixed, including employees.

If it is impossible to fill in the lines due to the dismissal of some employees, you should leave them empty or indicate “it was not possible to restore”.

On the repeated statement, it is necessary to make the inscription "Duplicate".

Thus, the payroll is an integral document in the calculation of wages for employees. Depending on the method of issuing money, the document is divided into forms No. T-51, No. T-53, No. T49.

The accountant fills out the document. Signs and bears responsibility for incomplete payment of salaries to employees or payment in excess of the necessary chief accountant and head of the enterprise.

If errors are made, corrections are allowed. The statement is kept in the accounting department for 5 years.

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The procedure for filling out the payroll

The need to use the payroll appears in cases where payments must be made on days that do not coincide with the usual dates for the payment of wages. If usually for the calculation and remuneration of wages are used settlement (for example, in the case of payment of wages to card accounts) or payroll, then in isolated and unplanned cases, a payroll is used.

As well as the settlement and payment, the payroll consists of three parts, title, tabular and final. The title part contains the name of the enterprise (surname, name and patronymic of the individual entrepreneur) and, if available, its structural unit. In the upper right corner, it is imperative to put down the period determined by the head of the enterprise during which payments are made. Such a period cannot be more than five days, including the day of withdrawal of cash from the bank account. The title part of the statement also indicates the date of its compilation and the number in accordance with the registration in the journal. Also, in the title part, the amount of money that is supposed to be issued to employees is indicated in numbers and in words.

To make payments on the payroll, its form must be signed by the head of the organization and the chief accountant. Before making payments according to the statement, the cashier must make sure that the signatures of the head and chief accountant are in the document.

The tabular part of the statement contains information about payments:

• order number,
• Name of the recipient of funds,
• Personnel Number,
• amount to be issued.

In the last column, the signatures of employees in receiving money are put. Only the handwritten signature of the employee can confirm the fact that he received the money. In the event that the funds, for any reason, will not be paid to the employee, a note is made in this column about their deposition.

In the final part, the cashier indicates the paid and unpaid amounts, including the amounts to be deposited and subsequently returned to the bank. The register of amounts to be deposited is compiled in any form.

Please note: The disadvantage of payments using payroll and payroll is that employees who receive money can see each other's wages.

Since an cash settlement is compiled for payments according to the payroll, its details are also indicated in the final part. At the end of payments, an expense cash warrant is drawn up only for the amount of money paid. The amounts of deposited funds are not taken into account in the total amount of the cash order. On the expenditure of funds, at the end of the working day, an entry is made in the cash book.

An enterprise or entrepreneur paying wages using payrolls must keep a register of their registration in the form No. T-53a. Directly logging is entrusted to an accounting employee. The payroll is drawn up in one copy. A period of five years is provided for the storage of payrolls, which is counted from the end of the reporting year. But even after this period, they cannot be destroyed, as they relate to documents of accounting for labor and wages. Archival storage of payment and payroll statements is carried out for seventy-five years. The transfer of such documents to the archive is obligatory.

Payroll Cash Out

Direct payment of funds according to the payroll can be carried out by a cashier or other employee appointed by order of the head of the enterprise or an individual entrepreneur. At the same time, this person must be obligatorily familiarized with his rights and obligations. The employee must be familiarized with documents containing information on rights and obligations against signature before admission to work. An entrepreneur or head of a legal entity has the right to independently make payments.

In order to ensure the safety of storage and issuance of funds, all cash transactions must be carried out in specially equipped premises - cash desks.

The cashier can issue funds only to the person indicated in the statement, or to his representative by proxy. When paying money by proxy, this is noted before the signature of the authorized person. The original power of attorney is filed and kept together with the statement. In the event that it is not possible to transfer the original to the cashier (a power of attorney to receive money from several persons, or a reusable power of attorney), then a copy is taken from it, which is subsequently certified in the manner established by the enterprise. If several payments are made by proxy, then the original is filed with the statement at the last payment.

Regulatory acts provide for mandatory identification of the recipient of funds.

Please note: payrolls may be of interest not only to the tax inspectorate during the appropriate audit, but also the labor inspectorate when verifying the correct observance of labor laws. The documents in question are not only primary for accounting, but are also primary accounting documentation for accounting for labor and its payment.

Payroll corrections

Sometimes it happens that when filling out the document may be damaged. If this happened before the signing of the payroll, then the damaged form should, of course, be destroyed. If the document is already signed by the head and chief accountant, and possibly the employees who received the payment, then the question arises: is it possible to make corrections to such a document.

Unlike incoming and outgoing cash orders (cash documents), corrections can be made to payrolls drawn up on paper. The statements are primary documents, and, therefore, the procedure for making corrections to them is established by the Federal Law "On Accounting".

In accordance with the procedure prescribed by law, in the corrected document it is necessary to put down the date and signature of the person who makes the corrections opposite the correction. Corrections can only be made by the persons who compiled the document. For a payroll, this person could be a cashier. Next to the signature of the corrector, his name and surname are necessarily affixed.

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Unified form or arbitrary

payroll sheet- one of the accounting documents used within the company, which confirm the procedure associated with the issuance of cash from the cash desk.

Given the right of companies to independently develop primary accounting documents, the question arises: is it possible to invent, approve and apply the payroll ourselves, or will we have to be content with the unified T-53 form that is familiar to everyone?

The answer to this question is contained in the information of the Ministry of Finance dated 04.12.2012 No. ПЗ-10/2012, from which it is clear that since 2013 it is not necessary to apply unified forms of documents.

However, this does not apply to all primary organizations - the forms established by the authorized bodies on the basis of federal laws remained mandatory. Payroll can be classified as such papers.

IMPORTANT! The use of the payroll is regulated by the Instruction of the Central Bank dated March 11, 2014 No. 3210-U on the conduct of cash transactions.

In order not to violate the procedure for conducting cash transactions, you should use payroll 0301011 (paragraph 2, clause 6 of Instruction No. 3210-U). Payroll index corresponding to OKUD 0301011: T-53. This form was approved as unified by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

You can download the payroll form in the T-53 form on our website:

Download Form T-53

How to replace payroll

The use of a unified payroll in the form of T-53 is not the only option for processing the issuance of earned funds to an eligible person. Registration of this procedure can be carried out with the help of other documents - they are provided for by the same Instruction No. 3210-U.

For example, you can pay a salary to one person using an account cash warrant (form No. KO-2), and organize a group payment using a payroll statement (form T-49).

The materials of our website will help to document the issuance of salaries:

• "Unified form No. T-49 - form and sample" ;
• "Unified form No. KO-2 - cash order" .

Mandatory payroll sections

Registration begins payroll form with the name of the company and its structural unit.

Separately, in the T-53 form, a field is filled in to reflect the corresponding account - when issuing salaries, account 70 “Settlements with personnel for wages” is indicated.

Then the information is entered into the cells according to the timing of the payment of money. Then the total amount issued according to the statement is filled in (in numbers and in words).

IMPORTANT! The duration of the time period during which it is permissible to issue salaries from the cash desk and make other payments is established by clause 6.5 of Directive No. 3210-U and is 5 business days (including the day the cash is received from the bank).

Following this information are the signatures of the responsible persons of the company: the head and the chief accountant.

You must also indicate the number of the payroll and the date it was compiled.

Payrolls for the issuance of wages (a form for which you can download on our website) contain one more additional field - to reflect the billing period. This information is important for the correct registration of the payroll transaction in accounting registers.

In addition to the signatures of the director and the chief accountant, the payroll contains the signatures of several more responsible persons: the accountant who checked the execution of payments; the specialist who carried out the payroll operation (cashier or other authorized person). The indicated signatures with full name decoding complete the payroll.

Before signing the statement, the cashier is obliged to indicate in separate lines the paid and deposited amounts, as well as the number and date of the cash register (paragraph 4, clause 6.5 of Instruction No. 3210-U).

We will talk about filling out the tabular part of the payroll in the next section.

Accruals payable: fill in the tabular part of the statement

The basis for filling out the tabular part of the T-53 form is the payroll sheet. Accruals are made by the company's specialists on the basis of salaries, tariffs, piece rates - depending on the forms of remuneration used in the company.

Before entering information about the earned funds in the tabular part of the payroll, the necessary deductions (alimony, compensation for damage, etc.) are made from the accrued amounts, personal income tax is deducted. The result of the calculations is entered in column 4 of the payroll.

Each amount of the calculated salary is entered in a separate line of the tabular part of the payroll sheet (you can download the form on our website).

To personify the accrued amounts in the statement, columns 2-3 are intended, which contain information about the personnel number and full name of the recipient.

Column 5 of the payroll table is intended to confirm the fact that funds have been issued from the cash desk or to mark the deposit of unpaid amounts.

Column 6 "Note" deserves special attention. In a normal situation, when employees of the company personally receive money, it is not filled out. Information appears in it, for example, when issuing salaries by proxy. In this case, in the indicated line, the cashier makes an entry “by proxy”, and the power of attorney itself is attached to the payroll (clause 6.1 of Directive No. 3210-U).

Where to see a sample payroll

You can download a sample payroll statement from our website:

Download Sample Payroll

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Payrolls for the issuance of wages include many mandatory fields: from the timing of the payment of funds to a detailed indication of the amount of paid and deposited wages.

Several people sign such a statement: the head of the company, the responsible person who made the payment, the chief accountant and the accountant who performs control functions.

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Payroll (form T-53) - a document that is used when paying wages to an employee of an enterprise. The document indicates the total amount that is subject to the issuance of cash to the employee.

Each payroll is compiled at the end of the reporting period (usually a month) by an authorized person. As a rule, this person is an employee of the accounting department, namely the cashier of the enterprise.

The payroll form is unified and has a code according to OKUD 0301011. The enterprise has the right to independently develop a user-friendly form of this accounting document, guided by the T-53 form as a template.

This document has the details necessary for filling out, such as: date of the document, date of compilation, full name of the person responsible for compiling the statement, reporting period and the amount of accrued wages.

At the end of each payroll, the amount of actually paid wages and the amount deposited (unpaid funds due to certain circumstances: vacation, sick leave, business trip, etc.) is indicated. The “Deposited” mark should be placed opposite those names of employees who did not receive wages. According to the official form T-53, this is column number 23. The cashier of the enterprise has the right to prescribe this mark, because. It is he who is responsible for the issuance of funds to employees of the enterprise. If the employee has received his salary, he needs to put his signature in column number 5, which is a confirmation of receipt of cash.

At the very end of filling out the payroll, the responsible person, namely the cashier of the enterprise, must indicate the total amount in words that he issued to the employees, as well as the amount that remained marked “Deposited”. The cashier must certify these records with his signature. Only after that the document is given for verification to the chief accountant. Further, if no comments follow, the payroll is signed by the chief accountant of the enterprise.

All payrolls of the enterprise are registered in the journal in the form of T-53a. This document is started for a period of one calendar year, but kept for five years.

The disadvantage of the payroll is that the information displayed in the document is not confidential.

Payroll in the form of T-53 is the main document that is filled out for any payments in organizations. This document is most relevant for large enterprises, because if in small firms for the issuance of wages and other settlements with employees it is possible to draw up valid ones within one working day, then in large companies this method is extremely inconvenient.

Download the form and sample payroll in the form T-53

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Who fills out the T-53 form

The payroll is an accounting document, so it is handled by a specialist in the accounting department. After filling out, the accountant passes the statement to the cashier, who, on the basis of it, issues wages to employees. The document does not require copies, so it is made in a single copy.

The procedure for filling out the form T-53

The accountant of the organization either prints out the T-53 form and then fills it out manually, or fills it out electronically and only then prints it out. The statement contains a table of several columns and rows (by the number of employees), as well as columns for information on wages accrued for issuance and a line for the total amount to be issued.

First page layout

• First of all, on the title page, you must indicate the full name of the enterprise (in accordance with the registration documents), as well as the structural unit for which the statement is drawn up (if any).
• Next, you need to enter the code according to the general classifier of organizations and in the column "Corresponding account" the number 70.
• Then the period of validity of this statement is indicated, which must be at least 5 days from the date of its signing (Regulation of the Bank of Russia of the year No. 373-P of 10/12/2011).
• It is mandatory to enter the total amount accrued to employees for the calculated period in the corresponding line of the first page of the payroll, both in digital and in writing.
• After that, you must specify the date of compilation of the payroll, as well as its serial number according to the internal document flow.
• The last thing you need to write on the title page of the T-53 form is the period for which the payment is made. Here you need to specify specific dates.

Now visually:

Filling out the second sheet

The size of the payroll directly depends on the number of employees working at the enterprise - the more there are, the longer this document will be. The number of sheets of the payroll must be indicated in the appropriate column.

1. First column the main table of the statement is reserved for the serial numbering of employees.
2. Second- for entering a personnel number (this data is stored by the organization).
3. In the third the full names of the payees are entered (it is better, in order to avoid possible confusion, to do this with a full transcript of the name and patronymic).
4. In the fourth column, the accountant of the enterprise enters the amount of funds accrued for issuance for each individual person (in numbers).
5. Fifth column, each employee must sign for the receipt of wages.
6. Sixth the column is intended for making references to documents for cash settlements (these can be powers of attorney, statements of employees, etc.) If there are no separate notes on employees, then this column can be crossed out.

In the line below the table, you must once again indicate in numbers and in words the total amount of funds accrued for issuance

Director's visa on T-53 form

Without the signature of the head of the company, the T-53 payroll will not be considered valid, therefore, after filling out all its points and before transferring it to the cashier for the issuance of wages, the accountant of the enterprise is obliged to submit it to the director for signature.

And one more signature will need to be put after all funds are paid to employees. The payroll will have to be checked by the chief accountant of the enterprise and, in the absence of any violations, also sign it.

Payroll corrections

In general, according to the rules for filling out the payroll form T-53, the cashier, before proceeding with the issuance of funds according to the payroll, is obliged to check whether everything in it is drawn up correctly.

If there are any errors, then this document should be returned to the accounting department for alteration.

But sometimes there are situations when, for some reason, it is no longer possible to reissue the payroll. In this case, inaccurate information must be carefully crossed out, the correct data must be written on top, and the correction must be certified with the signatures of all the same employees who signed the initial version of the statement. Here you need to specify the date of correction. If everything is done in accordance with these recommendations, then the document will not lose its legal force.

How to close payroll

This stage is the final one. After the validity period of the payroll has expired (five days), the cashier must issue its closure. Moreover, this must be done even if the wages have not been issued to all employees. To close the list you need:

1. Write the word "deposited" opposite the names of those employees who did not receive the money due to them on this statement;
2. Calculate the funds issued and those that were deposited. Enter this information on the last sheet of the statement;
3. Certify the statement with a signature;
4. Issue an expense receipt. In it, you need to write the amount of funds issued, then enter the order number in the statement.

After this whole procedure has been carried out, the statement must be transferred back to the accounting department.

Every organization that has employees is required to pay salaries at least twice a month. A document confirming the fact of the issuance of wages is a payment.

Payment statement

This is a primary accounting document that has a unified form approved by a resolution of the State Statistics Committee in 2004. With the help of one payment card, you can issue wages, bonuses, benefits and other payments to one or several employees at once. This document is compiled by the accounting department, must be signed by the head of the organization or another person authorized to sign this document. Based on the statement at the cash desk of the organization, the employee can receive remuneration for work. The statement is most often compiled for one calendar month.

Rules for filling out the payroll

As mentioned above, the payroll has a strictly defined form and must be filled out in accordance with all the rules of office work and the rules enshrined in legislation.

Required data

the full name of the organization transferring wages to its employee;

code according to the classifier of enterprises and organizations operating on the territory of the Russian Federation;

The amount that the employee receives through the cash desk of the enterprise (indicated both in numerical terms and in words);

number and date of this payment;

Full name of the employee receiving the income;

The period of time for which the employee receives payment;

the signature of the employee certifying the fact of receipt of funds;

surname, name, patronymic of the head of the organization or person authorized to sign payrolls and his signature.

After the payroll is compiled by the accounting department, it is sent to the cashier to check the correctness of filling in the details and the information that was entered in the document. The statement does not allow the presence of gross or minor errors, as well as the presence of corrections. If a mistake was made, it is advisable to cross out the wrong character, write the correct information and mark the corrections with the phrase “corrected from ___ to ______ believe”, the date of correction and the signature of the persons responsible for this statement.

The cashier, after the expiration of the deadlines established by the statement, is obliged to issue all the amounts and close it. The deadline for issuing wages is set by the organization, but cannot exceed five working days. All funds not received by employees according to this statement are deposited. Depositing often occurs when an employee receives funds at the cash desk of the enterprise and, for example, due to illness, due to vacation or for other reasons, could not receive them. In such cases, the funds must be sent back to the bank.

Below is a sample template and a payroll form, a version of which can be downloaded free of charge.