The issuance of wages, hospital payments, bonuses, vacation pay and other monetary amounts that were calculated to the employee or employee for the month is displayed in the accounting documents using payment and settlement - payment statements.
Goskomstat of the Russian Federation approved the unified form of payroll T-53. According to this form of payment, several employees (department, workshop, branch) can be paid on the same statement.
The payroll form is structurally divided into three parts. The first - the title part - should include certain details, the list of which is regulated by the Goskomstat of the Russian Federation by resolution No. 1 of 05/05/04. The second part is tabular. It forms a list of employees to whom payments will be made. The generally accepted form of the table is a serial number, a personnel number assigned under an employment contract, the full name of the employee, the amount payable (after all necessary recoveries), an empty column for the signature of the payee. In the same empty column in advance in case of non-receipt of wages or other payments by the employee within the time period set for the issue of cash amounts, the accountant makes a note “deposited”. An important point in filling out the tabular part is that it should not have blank columns, that is, if an employee is not paid salaries for some reason, then a blank line should be put in a blank column. This will help to prevent the entry of false data. The third part is the total amount of cash payable and the amount deposited, prescribed after filling out the tabular part. It should also contain the position and signature with the transcript of the employee who issued the money according to the statement, and the accountant who checked this payroll.
But you should not confuse such concepts as payroll and settlement and payment. The payroll sheet has a different structure. It is intended for making detailed accruals for all categories of payments to employees and employees that are provided for at the enterprise, and displays all deductions that were made from the total accrued amount, thus receiving the so-called “net” salary. While in the payroll data only the salary to be handed over is visible. This amount is taken from a pre-calculated payroll.
The payroll is printed in one copy. Ready (with all data) payroll is recorded in a special journal, which is started at the enterprise every year. The shelf life of the magazine is 5 years. After registration, the document is pinned to a cash register order drawn up for this statement . Moreover, the date and number of the cash order must be indicated in the final part of the payroll.
All responsibility for the correct filling and entering of reliable data in the payroll rests with the cashier, and the chief accountant performs verification and storage.
The main drawback of payroll and payroll is openness. When receiving his salary, an employee can easily see the amount of his colleagues to be paid, which violates the confidentiality principle of receiving salaries at the enterprise.
With the introduction of new technologies, including software, into accounting, accounting is increasingly being carried out automatically using specialized programs, which greatly simplifies the formation of payrolls. At enterprises and organizations that have transferred their employees to receive wages through payment bank cards, cash settlement activities are not carried out at all. That is, the payroll simply becomes irrelevant and is not being formed.