To provide information about the compiled payrolls, the registration journal form T-53a is used; this is an accounting register, the main purpose of which is to summarize, systematize and store information about documents. In the article we suggest downloading a form and a sample of filling out the T-53a magazine.

Accounting for completed payrolls can be kept in a journal of any form. However, the use of a standard form is convenient and eliminates the need to develop your own form and subsequent approval in the accounting policy. Since the statements relate to cash documents of the primary type, for which the use of unified forms is mandatory, it is recommended to use the standard journal form for their registration in order to avoid possible problems with regulatory authorities.

It is necessary to register in the T-53a form both the payroll statements on the basis of which payments of funds to employees are made.

If the organization uses for the calculation and payment of wages, then it is not necessary to fill out the T-53 payroll separately. Form T-53 is useful if salary calculations are carried out in.

The functions of maintaining a journal fall on the accountant of the enterprise.

Sample filling T-53a

The registration journal form has a cover on which information about the responsible person should be indicated, as well as the period for maintaining the T-53a form.

In the tabular part, payment and settlement statements are recorded and issued. Each statement is registered separately:

• its number and date of compilation are indicated;
• name of payment;
• the division in respect of which payments are made according to the statement;
• total amount to be paid;
• signatures of responsible persons.

The registration log is filled out sequentially throughout the calendar year, all entries are numbered in order. At the end of the year, the document remains in storage at the enterprise for another five years.

For each completed sheet with a table, you need to indicate in words the serial numbers - from which to which number are presented on the page. This is done so that sheets of the T-53a form do not get lost.

Properly organized accounting of documents at an enterprise allows you to maintain order in the organization and find the required document in the shortest possible time. Registration journals and books are used to record documentation. A separate journal can be provided for each type of document.

For example, a separate journal may be kept to record orders for core activities, orders for personnel, incoming and outgoing correspondence.

To record payrolls, you should also use a registration log, and Goskomstat has developed a special log form - T-53a. Organizations can use this form to record payroll records. You can also prepare your own journal form, if necessary. The standard forms are for guidance only.

A payroll is a document on the basis of which cash is paid from the cash register for staff salaries. Each statement must be recorded in a journal.

Many organizations do not take the design of this kind of journals seriously, but the journal has its own purpose - it allows you to systematize information about documents, control their execution and location.

The statement number is assigned when it is registered in the journal. Download the form and sample pay slip.

How to correctly fill out the T-53a payroll log?

Filling out the magazine cover:

• company name;
• the name of the structural unit, if payroll records for the payment of wages to specific departments and divisions will be recorded in the journal;
• journal period - for example, a calendar year;
• position and full name of the responsible person.

Filling out the second page of the T-53a form:

2 - payroll date4

4 - name of payment, for example, wages for August 2015;

5 - structural unit for which the payroll statement has been filled out, the name of the unit is indicated on the title page of the payroll sheet;

6 - statement amount;

7.8 - signature and full name of the person who submitted the statement to the person responsible for maintaining the T-53a payroll register;

9.10 - signature and full name of the person who accepted the statement.

During the entire period of validity of the journal, entries are made about each prepared payroll.

At the bottom of each sheet are written the serial numbers of the first and last statements registered on this page.

Let us remind you once again that filling out the log is mandatory; during an inspection by regulatory authorities, the log may be requested; in its absence, the organization may be held liable.

Download sample

Payroll registration journal form T-53a form - download.

T-53a registration log sample - download.

Important rules for maintaining and filling out the payroll register, form T-53a - form and sample

Despite the fact that most economic entities are switching to paying wages through credit organizations, issuing cash through the cash desk of an enterprise is still very widespread.

In this case, the document basis for payment is the payroll, which is registered in a special journal T-53a.

Cash payment is an employee’s right

The Constitutional Court of the Russian Federation, in its rulings dated April 26, 2016 N 769-O, dated April 21, 2005 N 143-O, explains that an employee has the right to receive wages in a way convenient for him.

This means that even if the collective agreement or other local acts provide for a banking project, then the employee’s desire receiving a salary in cash must be satisfied.

That is why every accountant needs to know the procedure for paying and processing wages through the cash register.

When should I fill it out?

Salary through the company's cash desk is carried out with the preparation of pay slips.

These documents must be registered and stored for a period of at least 5 years.

To register a special magazine in the T-53a form is used.

It can be maintained on unified forms approved by the State Statistics Committee.

An economic entity has the right to independently develop and approve by internal act the form of such a journal.

Payroll registered in form T-53a at the time of its closure.

Cash can be stored in the company's cash register for no more than five days, after the expiration of this period, unpaid funds are deposited and returned to the bank.

All money transactions (payment or deposit) are reflected in the payroll, the accountant issues a cash order for the amount of wages paid, the number of which is recorded in the document.

After that the form is registered in the T-53a journal.

Is it necessary to maintain?

The rules for conducting cash transactions are regulated by Bank of Russia Directive 3210-U dated March 11, 2014.

Clause 6.5 ends with the norm: “For the actual amounts of cash issued according to the payroll sheet, an expense cash order is issued.”

In the 1993 document, a register of all expenditure orders and documents replacing them was mandatory. This law has lapsed.

But the procedure established according to the previous rules helps specialists keep track of cash flows, therefore keeping a T-53a log seems to be an appropriate way to record and does not lose its relevance.

How to fill out the form?

You need to understand that if the accounting policy of an enterprise stipulates the use of unified forms, then none of the details should be omitted or changed in any way.

Any document register must have a cover page.

The title page of form T-53a contains the following details:

• Name of the organization, institution, enterprise.
• The name of the structural unit, if records are kept separately for a workshop, site, retail outlet, etc.
• OKPO code of the subject.
• Start date and end date of logging. Form T-53a is maintained throughout the calendar year.
• Last name, first name, patronymic of the person responsible for maintaining the registration form.

The journal in the T-53a form contains pages, each of which is a table.

In the column header of this table the following columns are provided:

• serial number of the record;
• date of compilation of the statement;
• statement number;
• basis for payment (salary or other payments, for example, stipend,)
• structural unit.
• the amount indicated on the payroll;
• signature of the responsible person submitting the statement.
• decryption of the signature of the responsible person;
• signature of the person who accepted the payment document.
• transcript of the signature of the person who accepted the statement.

Download the form and sample filling

Download the form journal form T-53a – excel.

Download completed sample payroll register – excel.

This is what the completed sample looks like:

Useful video

How is the payment made? salaries from the cash register and a payroll is prepared, discussed in detail in this video:

Conclusions

Based on the new rules for conducting cash transactions, the T-53a journal is not a mandatory document.

But, in view of the established accounting practice and the lack of court decisions on this issue, this document must be maintained.

Payroll, form T-53

The company, during its business activities, in accordance with the labor agreements concluded with employees, must pay monetary remuneration for their work. She can do this in cash or non-cash. To process the payment of wages, several documents can be used, including a payroll.

Procedure for applying the statement

According to the law, employers under labor contracts must pay wages twice a month. These deadlines are determined by the internal regulations of the enterprise, and they must be strictly observed.

If the issue is carried out to a sufficiently large number of employees through the cash desk, it is advisable to use a payroll, for which the State Statistics Service provides the T-53 form. It is issued by the accountant after the calculation of wages for the past month or within the time period established by the company as the period for issuing the advance. The basis for filling out this document is the payslip.

In accordance with the accounting policy, the company has the right, instead of these two forms, to use a document such as payroll form 49. This is often used in small enterprises in order to optimize document flow. The main difference between a payslip and a Form 49 is that it is intended only for the payment of money. The calculation of wages, as well as the amounts of deductions, is made in another document (form T-51).

The payroll form is provided in all special accounting programs in which it is filled out automatically. It is also possible to use printed forms that are filled out manually. After creating the document, it is transferred to the company’s cash desk and, within the established time frame, officials issue cash, and employees, having received it, sign the statement.

The cashier or accountant issues cash settlements for the total salary paid out. The cashier summarizes the salary not received by employees on time in a document when closing the statement and sends it to the bank with the mark “Deposited”. This means that this money is reserved in the current account and cannot be spent by the company for other purposes.

Face

The top part of the form contains the company name, OKPO registration code in statistics, as well as the name of the department if there is a significant organizational structure. Under the codes you must indicate the corresponding account.

Next, the established deadlines for issuing wages at the enterprise are recorded, during which they will be paid. Basically it's three days in a row. The next line indicates the total amount of money to be issued both in words and in numbers.

Then the payroll is endorsed by the director and chief accountant with a breakdown of their positions and full name.

Below, next to the name of the form, the document number in order and the date of its issuance are indicated. Then the starting and ending dates of the period for which wages are paid are recorded in the columns.

Reverse side of the sheet

The first column indicates the record number, then the employee’s personnel number, and then completely personal data. In the next column, the amount of money that needs to be handed over to the employee is entered in numbers. The employee reflects the fact of receiving money with his personal signature in the fifth column. In the “Note” section, the cashier enters the notes necessary for him, for example, the name and details of the power of attorney when the employee does not receive money personally.

If the salary was not received on time, the cashier makes a note about deposit in the “Signature” column.

The last line determines the total amount.

The sheet may include several sheets, so their number is indicated below.

The next line contains the details of the issued cash register order (expenditure cash order) - its number and date of registration.

After checking the payroll by the responsible official, he endorses it and stamps the date. Here you need to indicate his personal information.

Download form T-53

Download the payroll form according to form T-53, in Excel format.

Download the logbook for registering statements in form T-53a, Excel.

Payroll form T-53: in what case is it used, who fills it out, sample filling

The fulfillment of obligations by the management of an economic entity under an employment contract is the payment of remuneration to people working in the company for their work. Unless otherwise specified, payment must be made in cash at the place where the employees perform their work functions. Most often, for such payments, a payroll in form T-53 is used.

In what case does it apply?

The payroll is used when making cash payments to employees of the enterprise. In this case, wages are calculated in another document - the payslip. In addition, other documents can be used to calculate salaries - payroll form 49, time sheet form T 12, etc.

Which documents should be used is determined by the enterprise itself based on the specifics of its activities. The chosen method is reflected in the company’s accounting policies and other local documents.

It makes sense to use a statement in the T-49 form in small enterprises, since it simultaneously calculates wages and issues them. This is very convenient for optimizing document flow in an enterprise.

However, a significant disadvantage of this method is its cumbersomeness. Therefore, if there is a significant number of staff, it makes sense to use two documents at once - a separate payroll and payroll.

Thus, the main difference between forms T-49 and T-53 is that the latter only formalizes the payment. Its use also involves the use of the T-51 form in terms of performing calculations. However, you can use the T-53 statement when issuing an advance on wages, when it is necessary to record the very fact of issuing funds, without making any calculations.

When a company has a small staff and uses a payroll, payroll can be issued without issuing a payroll. Employee benefits may be paid under cash settlement.

Important! If an organization pays wages by transferring amounts to plastic cards, then the payroll is not applied, even if the number of employees is small. In this case, a register is drawn up for transfer to the bank.

Who fills out the form

The payroll form is prepared in the accounting department by an employee of the payroll department. The basis for filling it out is the payslip. Its data is transferred to the payroll, and then, within the established time frame, is transferred to the cashier for issuance.

This statement can also be compiled by another accountant or official whose responsibilities include payroll.

For the payroll, Rosstat provides a special form T-53. Firms can use it or use a form developed independently.

The use of specialized programs allows you to generate a payroll automatically. That is, you just need to fill out the pay slip, and the pay slip will be generated right there. The statement must be written out in a single copy.

Attention! In large enterprises, salary payments can be made through several pay slips, which are filled out for each department.

The completed statements are registered in a special journal in the form T-53a in continuous numbering. This journal is opened every year, and after its completion is stored for another 5 years. Registration of the statement in the journal is carried out by the number and date of its registration.

Download the form and sample payroll T-53 for 2018

Payroll form T-53 form free download in Excel format.

Download a free payroll form T-53 in Word format.

Download a sample of filling out the T-53 form.

Sample of filling out a payroll form T-53

Face

Filling out a document begins with its header. In it you need to enter the name of the organization and the code assigned to it according to the OKPO directory. If the salary sheet shows the salary of a specific department of the company, then its name must be indicated in the column below. If the issuance is carried out by a general list, then a dash is placed there.

In the right table, under the codes, the correspondence account is entered.

The document must be signed by the director and chief accountant with transcripts.

To the right of the document name there are columns in which you need to indicate the serial number of the document and the date of its execution. Next, the period for which the salary is paid must be indicated.

Reverse side

On the reverse side of the statement there is usually a table for entering data on employees:

1. The first column contains the row number in order.
2. In the second, the employee’s personnel code.
3. In the third - his full name.
4. In the fourth column, the amount that needs to be issued is entered in numbers.
5. The fifth column serves to certify the fact of issue - there the employee personally signs when receiving funds.
6. The sixth column is for reference, in which the cashier can make the necessary notes. For example, indicate information about the power of attorney if the money is not received personally by the employee, but by his authorized person.

Attention! If the employee has not received the amounts due according to the statement, then at closing the “Deposited” mark is placed in the “Signature” column.

The last line in the table is used to summarize the monetary amounts.

If the document includes several sheets, then their total number must be indicated below.

The next step is to indicate in words and figures the amount that was issued to the employees, as well as the amount to be deposited. Next, the cashier puts his signature and position.

In the next line you must indicate the details of the expense order issued for the statement.

The document is completed with the signature of the responsible person, who must check the form after closing and confirm with his signature that there are no errors in it.

What if there are errors on the statement?

This document is a primary document, and therefore it is necessary not to allow corrections in it. If an error was made at the registration stage, the form is destroyed and a new one is issued.

According to the rules, the cashier must check for errors in the document before starting to issue it. If they are found, the form must be returned back to the accounting department.

However, a situation may arise when an error is detected already in the process of issuing funds according to the document. Accordingly, it will no longer be possible to destroy the form and collect all the necessary signatures on a new one.

In this situation, you need to carefully cross out the incorrect information with one line and write the correct information on top. Crossing out must be done so that the old data is easy to read. The correction is certified by the manager and the chief accountant with their signatures.

How to close a payroll

The payroll is opened for a strictly defined period of time - usually on the days when employees are paid. As soon as the final day of the validity period passes, the document must be closed.

During closing, the cashier checks the statement for the absence of employee signatures. In case there are those who were unable to receive their salary on time, their amounts are subject to deposit. To do this, in the column where the signature should be, the mark “Deposited” is placed, after which, at the end of the document, the sums issued and deposited are summed up.

An expense cash order is issued for the amount of the paid salary, to which a closed statement is attached. The completed document is submitted to the accountant for verification. If everything is correct, then it should be signed by him.

Accounting entries

Since Form T-53 is intended solely for the issuance of funds, possible transactions with it are limited.

Payroll register (form T-53a)

All payrolls prepared in accordance with Form T-53 must be registered. For these purposes, a special magazine is used.

A form for such a journal was developed in the Album of Unified Documents, this is form No. T-53a.

Is it necessary to keep this journal?

The legislation does not directly indicate that an organization is obliged to keep records of payrolls, much less do this using the unified form T-53a.

But in the Federal Law “On Accounting” dated November 22, 2011 No. 402-FZ, one can find an indication that the person responsible for the preparation of primary accounting documents is obliged to ensure their timely transfer for registration of the information contained in them in the accounting registers, to which This also includes magazines.

But at the same time, it is not necessary to use the unified form T-53a, since in the information of the Ministry of Finance dated December 4, 2012 No. PZ-10/2012, you can find information that organizations (with the exception of budgetary ones) are exempt from the obligation to maintain accounting registers in unified forms.

They can develop their own journal forms for this, the only limitation is that the new forms must contain all the mandatory details specified in Article 10 of the Law “On Accounting”.

These include:

• Document title;
• The name of the organization that runs it;
• The period for which the journal was compiled, or the start date and end date of filling;
• All data in the log should be arranged either chronologically or systematically;
• The units of measurement used in the journal must be indicated;
• The journal must contain information about the persons responsible for its maintenance, their data and signature.

The unified form T-53a fully complies with these requirements, which is why organizations most often use it when registering payrolls.

Instructions for filling out form T-53a

Front page

It should be included here in full, without abbreviations. It is allowed to enter an abbreviated name (if available) in parentheses, as in the statutory documents.

All the above rules fully apply to individual entrepreneurs.

At the end, indicate the position and full name of the person responsible for maintaining the journal.

Tabular part

The log form is a table consisting of 10 columns:

1. The number is in order - continuous throughout the entire magazine (1,2,3, etc.);
2. Date of compilation of the statement;
3. Statement number – the number indicated on the statement. In practice, these numbers are assigned to payroll records using a journal;
4. Name of payment - indicates the purposes where the funds went for this payroll;
5. Structural unit – to be filled in if available;
6. Amount on the statement: the amount indicated on the front side of the statement is indicated;
7. Signature of the employee who submitted the statement;
8. Full name of the employee who submitted the statement;
9. Signature of the employee who accepted the statement;
10. Full name of the employee who accepted the statement;

After the table on each page it is indicated from which to which serial number the records are present. The information is taken from the first column (not the statement number). Serial numbers are entered in words, that is, in letters.

How to design a magazine?

Like all journals maintained in an organization, the payroll journal must be properly prepared:

• To keep a journal, you can purchase a specially printed book that corresponds to a unified form, or you can print the sheets yourself on a computer and bind them together with the title page;
• The journal sheets must be numbered;
• The magazine itself must be sewn with threads, the tails of which must be tied on the last flyleaf and trimmed, leaving a length of 5-6 cm.
• A rectangle of paper is glued onto the remaining tails, indicating that the magazine is stitched and contains such and such a number of sheets. This inscription is certified by the manager’s signature and seal (if any).

Duration and place of storage of the document

The payroll register is kept by the cashier, who records the payrolls received from the accounting department throughout the year.

Then the journal is sent for storage to the organization’s archive along with other cash documents.

The storage period of the journal must be at least 5 years, which are counted from the date of the last entry in the journal.

The article was written based on materials from the sites: kadromir.ru, azbukaprav.com, ip-on-line.ru, buhproffi.ru, nalog-spravka.ru.

T-53a- a journal intended for recording payroll records according to which payments were made to company employees. Read about the rules for using and filling out this document in our article.

For what purpose is the T-53a payroll register used?

To reflect the list of documents for payments related to wages, a register is created in which information on all statements on the issuance of wages and other payments to employees of the enterprise is systematized in chronological order. For this purpose, a payroll register is kept in the accounting department.

Typically, the T-53a payroll register approved by the State Statistics Committee of the Russian Federation (Resolution dated January 5, 2004 No. 1) is used for this. This form is unified, since 2013 it is optional for use and can be replaced with another register of similar content.

The registration log systematizes information about payrolls according to the following forms:

• T-53;
• T-49.

Read more about these statements in the articles:

• "Unified form No. T-53 - payroll" ;
• "Unified form No. T-49 - form and sample".

Logging Procedure

When starting to fill out the journal, it is important to take into account the requirements prescribed in the Law “On Accounting” dated December 6, 2011 No. 402-FZ. So, in particular, it is necessary to display records in strictly chronological order.

Skipping lines and removing entire sheets should not be allowed in the journal. If a correction is required, this should be done according to the rules (Article 10 of Law No. 402-FZ). Next to the corrected entry, the date of the amendment must be indicated, as well as the signature of the person responsible for maintaining the register and his identifying information.

The correct reflection of information on accounting for payments to employees for their work in this journal is monitored by an accountant who maintains it and signs it. The period of storage of the magazine until its destruction is 5 years.

In cases established by law, the journal must be archived.

You will learn more about the procedure and periods for storing documentation from the article “Basic storage periods for documents in an organization (archive)” .

How to fill out the journal correctly

On the title page of the journal you should indicate the full name of the company (as stated in the charter), as well as the structural unit that is responsible for maintaining this register. The company code according to OKPO, the period for which the journal was opened (from ... to ...), and information about the person who is responsible for maintaining it (position and full name) are given.

The tabular part of the register contains information from payrolls, namely:

• their dates and numbers;
• the name of the payment made and the department that made it;
• the amount of payments made according to the statement;
• Full name of persons handing over and accepting closed statements for signature.

PLEASE NOTE!At the bottom of each page of the journal, it is necessary to make entries in words: “From ... to ...” indicating the serial numbers from the statement table.

Where to find the journal form

You can download the T-53a form ready to fill out on our website.

Results

Payrolls used to make payments to employees are subject to registration. The accounting register for this purpose is the registration journal, which has a unified form T-53a.

Properly organized accounting of documents at an enterprise allows you to maintain order in the organization and find the required document in the shortest possible time. Registration journals and books are used to record documentation. A separate journal can be provided for each type of document.

For example, a separate journal may be kept to record orders for core activities, orders for personnel, incoming and outgoing correspondence.

To record payrolls, you should also use a registration log, and Goskomstat has developed a special log form - T-53a. Organizations can use this form to record payroll records. You can also prepare your own journal form, if necessary. The standard forms are for guidance only.

A payroll is a document on the basis of which cash is paid from the cash register for staff salaries. Each statement must be recorded in a journal.

Many organizations do not take the design of this kind of journals seriously, but the journal has its purpose - it allows you to systematize information about documents, control their execution and location.

The statement number is assigned when it is registered in the journal. .

How to correctly fill out the T-53a payroll log?

Filling out the magazine cover:

• company name;
• the name of the structural unit, if payroll records for the payment of wages to specific departments and divisions will be recorded in the journal;
• period of logging - for example, a calendar year;
• position and full name of the responsible person.

Filling out the second page of the T-53a form:

1 - number in order;

2 - payroll date4

3 - its number;

4 - name of payment, for example, wages for August 2015;

5 - structural unit for which the payroll statement is filled out, the name of the unit is indicated on the title page of the statement;

6 - statement amount;

7.8 - signature and full name of the person who submitted the statement to the person responsible for maintaining the T-53a payroll register;

9.10 - signature and full name of the person who accepted the statement.

During the entire period of validity of the journal, entries are made about each prepared payroll.

At the bottom of each sheet are written the serial numbers of the first and last statements registered on this page.

Let us remind you once again that filling out the log is mandatory; during an inspection by regulatory authorities, the log may be requested; in its absence, the organization may be held liable.

Download sample

Payroll registration journal form T-53a form - .

Registration log T-53a sample filling - .

The payroll register in form T-53a is one of the most important accounting registers illustrating the issuance of payroll (), payroll (form T-49) and payroll (). Its maintenance is the responsibility of the organization's accountant.

FILES

Accounting in an organization must be carried out in accordance with the Federal Law of November 21, 1996 129-FZ and other acts, orders and regulations. Therefore, all entries in the payroll register must be made in chronological order (as stated in paragraph 2 of Article 10 of this law).

Legal grounds and purpose of the magazine

Systematization, recording and accumulation of data are needed for full statistical accounting, as well as for drawing up reports to regulatory organizations.

The journal is one of the accounting registers adopted by Resolution of the State Statistics Committee of the Russian Federation No. 1 of January 5, 2004.

In addition to this document, it is regulated by the Regulations on Accounting (Order of the Ministry of Finance of the Russian Federation No. 34 of July 29, 1998) and Federal Law 129-FZ. However, since January 2014, primary documents have become not mandatory, but advisory models. Nevertheless, deviations from existing norms without compelling reasons are still not welcomed.

Shelf life

The data of this paper, according to Art. 361 List of standard archival documents must be stored by the organization for 5 years. This is subject to regular inspections and the absence of harmful working conditions for employees of this company.

Components of the magazine

The document is drawn up directly by the accountant and consists of two main parts: the cover and the inside.

The second one is a table. Usually these are several dozen identically designed pages with filled-in fields. Theoretically, this table can last as long as necessary (if necessary). But on each subsequent one the numbering remains below.

Columns of the second part of the log:

• serial number of the record;
• number of the statement compiled and its date;
• payment name;
• name of the structural unit (if any);
• the total amount to be issued, which is indicated in a specific statement;
• information about the persons who submitted and accepted this statement (full name and signatures).

If both last operations are performed by the same person, then it is permissible to reduce them into one. The main thing is to mention these log changes in the relevant documents of the organization so that unpleasant situations do not arise during inspections. If you change the form of the payroll register without a good reason and written reasons certified by management, you may be subject to administrative liability in the form of a fine.

Filling out the cover

The front part of the document must contain data regarding the code according to OKUD (0301050), according to OKPO, the full name of the company and its structural unit for which the journal is kept (if any). The sample also states:

• title of the document;
• the period for which it is compiled (the lion's share of accountants chooses an annual period because of the convenience of reporting);
• the person who will be responsible for drawing up and maintaining the paper (in particular, his position and full name with signature).

The cover is always printed in a single copy and placed at the very top of the document. It is acceptable to maintain a journal in both printed and electronic form.

What inspection bodies require

Primary accounting documentation is under the control of tax authorities.

The Federal Tax Service has the right to demand it during an inspection regarding the legality of attributing labor costs to the cost of production.

The Federal Labor Inspectorate can also check the document (it controls the reality of the payment of wages to employees).

In addition to this journal, the organization must have a journal for recording orders, work books, etc. If the accounting department is negligent in fulfilling its duties, the company will face administrative liability in the form of significant fines.

Design nuances

If the journal is kept in writing, then it must be bound and each page numbered. The last action is performed in order to minimize the risk of illegal seizure of pages.

Important! If the duties of the chief accountant and the issuance of wages are performed by the same person, then he puts his signature in both the “passed in” column and the “accepted” column in the last columns of the table.

Corrections to the document are permitted. They can be produced both on the cover and in the magazine itself. But it is unacceptable to do this by painting over it. If information needs to be changed, it is carefully crossed out, and the date, signature of the person responsible and the essence of the changes are placed next to it.

It is worth noting that there should not be many such corrections and each will require an order. For example, when changing the cover, in particular, the data of the responsible person, the date and order number are written down, which give the right to such change and correction.

How and when filling occurs

When the deadline for the payment of wages comes (according to the Labor Code, this must happen at least twice a month), the cashier or accountant collects all the statements (both paid and deposited) and enters information from them into the described paper.

Then the results are summed up, the total amount of expenses for issuing wages is transferred to the cash book (with the execution of a separate cash order for this operation).

Important point! The page numbers at the end of the tabular section are filled in in words.

A separate approach to deposited statements. They, as well as those paid, are entered in the journal. But, in addition to this, a special register or book of depositors must be established for them. The employer is always responsible for the availability of the magazine. It is under his control that the cashier who issues wages and the accountant who counts and reconciles payrolls should work.