Each company pays employees remuneration for labor (salary, bonus, dividends, compensation). Methods of payment of monetary remuneration for work (credited to a bank card or cash at the cash desk) are prescribed in internal regulatory documents or are indicated in labor contracts with employees.
Cash remuneration is issued in cash from the cash desk using special payrolls (No. T-49 or its abridged version No. T-53).
Structure of the T-53 form
Decree of the Goskomstat of the Russian Federation No. 1 dated January 05, 2004 approved the unified form of payroll T-53. Until now, it remains mandatory.
The company has the right to include additional columns and details in the sample approved by the State Statistics Committee of T-53 (without changing the basic information). The developed new form should be approved by a local regulatory act or prescribed in the accounting policy.
The payroll form T-53 consists of two parts. The first part is sheet No. 1 (title), the second part is a table on one or more sheets.
Sheet No. 1 (title) form T-53
The title page shows information about the company and statements:
- creation date and document number;
- remuneration calculation period for which payments are made;
- information about the enterprise (organization) and structural unit (if necessary);
- correspondence account in accounting (usually 70);
- form codes (OKUD and OKPO);
- the dates established by the manager for the issue of funds from the cash desk;
- the total amount for the statement of payment (in capital letters and numbers, the first word is capitalized)
The sheet is signed by the head and chief accountant of the enterprise. Decryption of signatures is required.
Below is an example of filling out the payroll T-53 (title) for processing payments from the cash desk of OOO Chocolate Factory in the amount of 48,900 rubles for the settlement period May 2013. Statement No. 5 dated June 4, 2013 is valid for payment from June 4, 2013 to June 6, 2013:
Tabular form T-53
The second and subsequent sheets are a table that contains the following details:
- serial line number;
- Full name and personnel (accounting) number of the employee;
- amount of cash payable (in rubles);
- signature on receipt of money, this column also makes notes on the deposit or issue of funds by proxy;
- note.
At the end, the total of the amounts paid is calculated on the sheet.
The following information is indicated on the final sheet after the table:
- the number of sheets in the sheet;
- the total amount paid by the statement in numbers and words (the first word is capitalized);
- total amount to be deposited in words and numbers;
- account cash warrant indicating the number and date of the statement for which the issued amount is debited.
Form T-53 is signed by the cashier or the person who issued the money from the cashier, and the accountant who checked the correctness of filling out the statement. All signatures are decrypted and dated.
Below is an example of filling in payroll T-53 (tabular part). In this case, without deposit:
And here is a sample of filling in the payroll T-53 (tabular part) indicating the unpaid amounts (intended for deposit) and the amounts issued by proxy:
Order of registration
The payroll is compiled by the accounting accountant in a single copy after the final payroll calculation or during the inter-payroll period for the payment of advance payments, vacation pay, calculation upon dismissal and other accruals.
The head, together with the chief accountant, determine the payment days, sign the document and transfer it to the cashier for cash withdrawals.
The cashier (in his absence - the head of the organization) issues money on established days, employees sign their receipt.
At the end of the days of issue, the cashier "closes" the statement. If someone did not manage to receive the money, then the entry “Deposited” is made in front of his surname in column 5 (where the signature should be received). On the final sheet of the document, figures and words indicate the total for the issued and deposited amount.
Signed by the cashier issuing the cash, the statement is checked by the accountant. If everything is in order, then he certifies the statement with a signature and fills in the cash settlement account (cash expenditure order).
CSC is filled in for the total amount issued by the statement.
Information about the cash register (date of discharge, number) is indicated on the final sheet of the payroll.
An example of an extract from a settlement account to a “closed” payroll sheet:
Advantages and disadvantages
The unified form of T-53 (payroll) is understandable and easy to use. It is enough for the accounting accountant to fill out one document for the payment of funds to any number of employees. This is especially convenient for enterprises with large numbers.
According to the payroll, the issuance of wages and other accruals can be made within five days, which is convenient for enterprises with shift schedules, in which employees do not work every day.
The disadvantages of the form include the fact that information on accrued amounts becomes available to many employees. The right to confidentiality of wage information is violated.
It can be considered not very convenient that in the T-53 form there is only the total amount to be received on hand after deducting income tax and other deductions. Wage components (salary, bonus, overtime pay and other possible accruals and deductions) are not reflected in this statement.