A person holding a certain position always has clear responsibilities and rights. The payroll accountant is no exception. On the contrary, a responsible position requires that the employee comply with the established rules and know his rights.
Why job descriptions are so important
Any employer, accepting a person for the required position, is interested in the candidate performing the duties assigned to him as accurately as possible. For this purpose, job descriptions are created at enterprises that regulate the personnel work order. Such a document is especially necessary in companies with a large staff. For example, in accounting, each employee performs his part of the accounting. The job description of the accountant on payroll is a kind of limiter of the assigned duties.
In turn, an accountant who takes a position related to payroll and taxes must be familiar with his responsibilities. Moreover, the job description must be properly executed and signed by the head of the enterprise.
An accountant calculating wages must adhere to certain deadlines for accrual and delivery of reports, so it is especially important to consolidate the relationship with the relevant regulatory document.
The job description does not have a standard structure, so each company can edit this document at its discretion.
Appointment to office
The payroll accountant is approved by the Director General. The candidacy of the applicant must be agreed with the chief accountant of the enterprise. If the applicant has a higher education, then no requirements for seniority are presented. A specialist with a secondary economic education must have at least three years of experience in this field.
You should not approach this item formally. If the company is looking for a professional accountant with the required work experience, then such a requirement should be prescribed in the instructions. In the future, non-compliance with this clause may serve as a reason for refusal of employment. Moreover, the refusal will be justified and will help the company if the candidate begins to challenge the negative decision.
The payroll accounter submits in his work to the chief accountant. According to the salary scale, such an employee should receive less than the chief accountant, despite the similarity of responsibility and workload on the working day.
What a payroll accountant should know
The job description of an accountant on payroll does not regulate the level of knowledge that an employee must meet, but nonetheless, responsibility requires certain experience and knowledge from the applicant.
First of all, the accountant must have a good knowledge of the law on accounting, be well-versed in legal documentation, correctly use decisions, letters, orders and other regulatory documents related to the calculation of earnings and taxation in work. The work of an accountant in calculating wages implies a clear workflow, which must be strictly observed. Also, the candidate for the position must know the chart of accounts and all the necessary correspondence.
A modern accountant should be able to work with specialized programs, as well as have the skills of electronic document management related to the delivery of reports. Naturally, knowledge of safety measures and labor protection standards will be useful.
What should the payroll accountant do: responsibilities
The duties of the employee in the job description is devoted to a whole section. It details all the nuances of the post.
The calculation and calculation of salaries are the primary responsibility of an accountant in this area. An integral work in this area can also be considered the calculation of salary taxes and insurance contributions, control of their transfer.
For the correct calculation of the working hours of employees, the accountant must draw up a time sheet, correctly calculate sick leave, collect the necessary documents to confirm tax benefits. The accounting employee must carefully monitor all changes occurring in the personnel sector, as well as timely reflect in the documents internal orders for calculating bonuses and material assistance.
Responsibility for violation of assigned duties
If in the process of work certain violations are revealed, then administrative sanctions must be applied to the employee. The job description of the payroll accountant contains a number of disciplinary measures that monitor compliance with duties.
Administrative punishment is expressed in cash and ranges from 30 to 50 minimum wages. The amount of the fine depends on the degree of data corruption. In the event of a deliberate violation of the law - understating wages and withholding taxes - the accountant will be prosecuted.
Occupational and professional rights of an accountant
A professional accountant has the right to require employees to provide the necessary documentation on the basis of which the employee’s income will be calculated. In case of refusal, payroll is calculated on a general basis, according to the time schedule.
Also, the accountant has the right not to take into account incorrectly completed documents, require timely submission of primary statements and registers, and also make suggestions to management on optimizing tax accounting.
Job Approval Rules
The job description of the accountant on payroll is an independent document, which is executed according to the accepted rules of document management. The instruction should not be made an integral part of the labor contract, since an amendment will have to be made into an additional agreement.
After agreeing on all sections of the document, the director general endorses the instruction. Also at the bottom is the date of approval and stamp. The candidate for the position must be familiarized with the document before signing the main labor contract. The job description begins to operate from the date of its signing.
Additional requirements for the applicant
Some employers, in order to further verify the knowledge of the applicant, attach tests for the payroll accountant to the job description. Only on condition of successful testing, the accountant is hired.
In case of a change in the duties specified in the instructions, it is necessary to edit the document and sign it again. An additional agreement to the labor contract will also be required, as new duties may entail a change in wages.
Accepting an employee at the enterprise who will carry out the calculation and payroll, you should carefully study the candidacy. The payroll area is the most important in accounting and requires serious administrative control.