Management's responsibilities include overseeing the state structure and evaluating their work performance. For this, methods for calculating the payroll of employees can be used. What are they and how are they put into practice? All this will be written in the article.
The concept of payroll
Payroll employees are employees of an enterprise engaged in permanent, seasonal or temporary work. They must be enrolled in the state. The list of employees includes present and absent specialists.
The law specifies the accounting rules for employees, which should be in this list:
- come to work;
- who were on business trips;
- absent from work due to illness or the performance of state duties;
- Part-time
- agricultural workers;
- specialists accepted with a trial period;
- freelance workers;
- citizens trained.
Payroll workers are adult citizens with their rights and obligations. These do not include employees who do part-time work. They cannot be minors. There is an abbreviated schedule for women who need breaks to feed the baby.
The list of employees includes a list of posts that may be in the enterprise. Such information is contained in the Instruction for statistics on the number of employees approved by the USSR State Statistics Committee in 1987. This source is relevant to date.
Categories of specialists
The list of employees includes 3 categories of specialists:
- permanent foundation;
- temporary clearance;
- seasonal work.
The timing of the work is determined by the contract, in which the legal relationship between the employee and the employer is fixed. It should be noted that payroll employees are employees who perform their duties not only on weekdays, but also on weekends and holidays. And at every time they do their work according to the instructions.
The number of employees employed on a payroll should be similar to that for a working day before a weekend or holiday. So, according to the law of the Russian Federation, a complex classification of employees applies. Each company should take into account which categories are not included in the payroll.
Who is not on the list?
Not always at the enterprises are employees of payroll. This applies to those categories of citizens who cannot be included in the list:
- not included in the state;
- employed part-time;
- working in agreement with a state organization;
- temporarily employed;
- training, which framed a break from work;
- school students;
- Young professionals;
- fired employees.
There are other payroll employees at the enterprise. External part-time employees - employees who perform their duties at 2, 1.5 or less than 1 rate. In this case, the employee is recorded as one employee. The payroll for the month should include those professionals hired from a specific date. It should not include dismissed employees.
Number of employees
Why is it necessary to count the number of employees on a given organization? This is necessary due to constant changes in the state. The average number is determined by a simple formula: the sum of the composition for all days must be divided by the number of days. The method of applying the form is determined by the tasks that the personnel service has.
The use of list or average numbers is carried out to assess labor resources. There are many characteristics of the workforce that are taken into account in the work of personnel services. Labor is an important resource of the organization, since the effectiveness of the enterprise depends on it.
Clear abundance
The company takes into account the payroll and the number of employees. These concepts are somewhat different from each other. As was said, the number of employees called employees employed at the enterprise is called the headcount. A clear headcount implies the number of employees who must be in the workplace every day.
For example, according to the payroll number, there are 100 employees, and according to the payroll number of 20, since the rest can work at home or part-time. Such a system exists in many enterprises. The payroll and attendance structure of employees is documented.
Labor assessment
Thanks to the workforce reflects the specifics of the enterprise. The main goal of management is to ensure maximum productivity. To do this, management evaluates the state structure in order to:
- the enterprise had the necessary labor resources;
- there was an improvement in labor efficiency;
- there was a rational use of payroll.
The data sources, due to which these tasks are solved, include reporting documents. They are compiled by the personnel department.
Human Resources Information
How is staff assessment performed? Using generally accepted indicators, specialists analyze for compliance with all requirements. If changes appear, then an assessment is made not only of quantitative characteristics, but also of qualitative ones. When analyzing indicators, deviations from the norms that were determined for previous periods are established.
Management can verify that employees comply with all standards. Be sure to take into account the increase in staff of the company, changes in the structure of work, the emergence of tools to improve efficiency.
Where is the compilation of the payroll?
This is necessary for all enterprises that have their own balance. The headcount refers to legal entities. All information about the units, teams that are part of the organization, is entered into this documentation.
It should be borne in mind that even if the department is not part of the company, but belongs to it, but it must be included in the report. The exception includes units with their own balance sheet. In this case, you can transfer the necessary information to the central office or to the statistical authorities.
The reporting process is broken down by time. Draw them up for a month, quarter or year. You always need to follow the rule: the interval starts on the 1st day of the period and ends on the last day. For example, a report can be compiled from January 1 to December 31, even if it's holidays. It is necessary to hand over documentation in a timely manner, otherwise a fine must be paid.
Responsibility
As with any other documentation, the management of the company is responsible for the report. This is necessary to provide accurate information. The culprit in case of violations is the chief accountant and the head of the department. The completed documentation should be checked by management.
Report Requirements
The document is prepared in the prescribed form. There are many types, but for each case there is a suitable one. Only then will it be possible to accurately determine the number of employees. This is necessary for proper document management. In this case, all notes are made on the basis of the originals. For example, if an employee is sick, it is forbidden to make changes without a sick leave.
Another important point is the transfer of departments or employees between companies. In this case, you can remove a person from the document only in the next period. Data entry is also carried out. If an error has been noticed, then the changes must be made to the report in which the problem appeared.
The average number is used to identify labor productivity, average wages, turnover. A calculation for a specific period is required. To determine the average headcount, it is necessary to divide the number of employees by the number of days in a month (including work, holidays).
Categories
All employees are divided into 2 groups according to the option of employment. This should be taken into account in order to perform abundance calculations. Workers are classified in one category, and employees in another. The former are much larger than the latter.
The employees are managers. These include accountants, engineers, economists, editors, researchers. It is important for everyone to categorize correctly so that the documentation is compiled correctly.
The document indicates information about the departure and arrival of workers. The "arrival" indicates where the new employee came from. And in "departure" the type of dismissal is indicated. This distribution allows you to quickly navigate in the compiled documentation.