Accounting refers to the system of observation, registration, measurement, processing and transmission of information in the value assessment. This information contains information on property, sources of formation, business operations, obligations of the subject. Payroll accounting is considered one of the components of the accounting system of the enterprise as a whole.
For a working person, remuneration for his work is considered a problem of great importance. This is mainly due to the fact that the employee has to pay for the services and goods he uses daily.
The wage of a worker largely depends on whether the person paying it was able to determine the amount of payment. Equally important is the presence of a system of incentives (incentives) for employees of the organization. Payroll accounting is, first of all, the employer's ability to manage the remuneration of their employees. The provisions of the labor legislation of the Russian Federation are aimed at ensuring a rational length of working time. In addition, the law provides for the necessary time to restore working capacity and rest.
Payroll is used to perform several tasks. Among them it should be noted:
- Correct calculation of fees and deductions.
- Accurate accounting of the composition of employees, the time worked by them, as well as the volume of work performed.
- Exercising control over settlements with the budget, employees, state funds and bodies (the Pension Fund, the State Fund for Employment of Citizens and others).
- Supervision of the rational use of labor resources, payment and consumption fund.
- Establishing the correct ratio of accruals and deductions for social needs, accounts of production costs, target sources.
There is an additional and basic salary. The second class includes accruals for the hours worked, the quality and quantity of work performed, overtime, night hours, teamwork, payment for downtime caused by no fault of employees, etc. Additional payments are accruals prescribed by law. In particular, they include the payment of holidays and other payments for unworked time, breaks in the work of nursing women, grace hours for adolescents, severance pay upon dismissal, and others.
In the organization, payroll and accrual accounting are carried out in accordance with the approved rates (salaries) and piecework rates, as well as on the basis of the terms of the labor agreement (if any).
The company sets its own prices for work and production rates . If necessary, a review of the indicators is carried out in accordance with certain conditions of housekeeping. In this case, any changes are subject to approval in accordance with the procedure, which is enshrined in the collective agreement.
Payroll accounting in accordance with the instructions for using the Chart of Accounts is provided by opening and maintaining a synthetic account. It controls the calculations for all payments that are due to the employee. These payments include, inter alia, remuneration for labor. They are carried out in correspondence with control accounts. At the same time, production costs (costs of sales) and other sources, other expenses and incomes (including payroll accounting) are recorded.
Postings are drawn up for the amount of additional and basic payment, respectively, for employees of the main and auxiliary industries employed in serving farms and industries. Registration is also carried out for employees engaged in managing the workshop or performing other activities in the interests of the workshop; employees in the enterprise management apparatus; attendants who are employed in the central office of the organization and other work of a general business nature.