The payroll calculation is made in the settlement statement. Wage statement. How is the issuance of wages by statement

Wages in the institution can be reflected as in the estimated payment statement (Form T-49) and in Blanco T-51. Sample estimated statement salary is designed to account for the earnings of employees of the enterprise for reporting period. Advance is also included in the data primary registers.

The settlement and payment documentation, in turn, is applied to register not only accruals, but also the actual payment of remuneration for labor.

Before downloading Vedomost Blanc wagesIt is useful to know that the T-51 statement is applied since 2004. This is a unified form, okud - 0301010. The specified primary register is enshrined by the decision of the State Statistics Committee of the Russian Federation No. 1 dated January 05/2004.

Download Blank Calculation Vedomost T-51

Basic requirements for registration

If the institution is used unified form T-49, then other settlement and payment registers (T-51 and T-53) are not formed. In this case, the sample of filling the estimated statement T-51 is drawn up, even if the organization establishes cashless payments with employees, in contrast to the forms of T-49 and T-53, which this case You do not need to fill out.

The T-51 register includes information about all accruals and deductions for each employee.

Responsible for how the form T-51 is formed - an accountant. It constitutes a document in one instance. All accruals are carried out strictly according to information from primary documentationreflecting the actual workout for each employee: the working time accounting table and so on.

In the accruals are indicated not only money income All employees are separate (salary, premiums, bonuses, etc.), but also yield in material and social form. After calculating the amount to be kept, the final amount of payment for each employee is formed.

Features of filling and sample

It is not enough to just download the form form T-51, you need to be able to fill it correctly. Remember that the document is filled in rubles and pennies. The register itself contains a title leaf and a reverse side, the number of pages of which depends on the staff of the organization's staff.

On the title page The full name of the institution is indicated, the unit (if available), the code for the form of OKUD, as well as OKPO. The following is the name of the register itself, its details and the estimated period is a month.

Then the table part is filled, reflecting information on the accruals of employees.

The table needs to fill the following graphs:

• serial number;
• tabel number for each employee;
• surname, name and patronymic of employees;
• position;
• salary or tariff rate;
• actually spent time in accordance with the working time accounting table;
• exhaust holidays and weekends (actual time is indicated in hours);
• accruals on time payments;
• calculations on piecework payment;
• other accrued amounts;
• social, material benefits;
• a totality of accrued income;
• held by ndfl;
• other retention - trade union contributions, payments for executive sheets;
• amount after holdings;
• debt organization before serving for previous estimated periods;
• debt serving in front of the organization;
• the final amount to pay.

The register is forbidden to leave empty fields. If there are no current data in some cell, the specialist must put a ditch.

Ready sample T-51

Storage order

Blank T-51 The estimated statement is stored in an institution for 5 years, subject to the inspection (State Statistics Committee No. 1). If there are no personal account accounts, the shelf life of the form will be 75 years old.

The estimated statement is issued when the company lists the employees to bank cards.

Sample fill in the settlement statement. T-51 form

View the sample of the salary statement in the form T-51: p. 1, p. 2, p. 3

Blank settlement wage statement. T-51 form

View the form of the salary statement in the form T-51: p. 1, p. 2, p. 3

The form of the settlement statement is unified, has the form T-51. The T-51 form is the primary calculated accounting document.
If necessary, for issuing the T-51 Salary Vedomost, the Cash amount is issued payment statement in form T-53.

In the event that the salary of employees is issued in cash through the enterprise's cash desk, the form is used. calculating payment statement in the form T-49.
According to the law, each enterprise itself determines how to use it by the statement.

Rules for filling the estimated statement in the form of T-51

The computational statement form is filled by an accounting officer in one copy using a working time accounting table (T-13 form), a staffing, sick leave, vacation applications and other documents required to accrual.

The T-51 wage accrual statement consists of title and tabular parts.

In the "header" indicate:

• the name of the organization, its OKPO code, a structural unit, if the payments occur in it;
• verification number and date of its preparation;
• the reporting period for which money accrual is made;

The table indicates:

• the sequence number of the record, the employee's table number, if assigned;
• Femo employee, his position;
• tariff rate (salary) employee;
• the number of days spent during the reporting period (workers, weekends and festive);
• amounts accrued to each employee for current month by different types payment (types of payments are written by an accountant);
• deprecated (or credited) from employee salaries;
• the debt of the organization in front of an employee or employee before the organization;
• final amounts to pay;

Under the table part indicates the position and FULL NAME filling the statement certified by its signature.

Together with the estimated statement of the amount to be transferred is drawn up

25.08.2019

To register the process of calculating wages in organizations, the corresponding statement in the form of T-51 is filled.

The order of its design has a number of features that a specialist who is responsible for drawing up a document should know.

On the basis of the T-51 form, it is filled.

What is the unified form of T-51 filled?

The T-51 form is used to calculate the amount of wages and other funds, relying an employee as a payment for his work.

In the settlement statement displays the following information:

• calculations during which the employee's salary size was determined, as well as the amount of necessary deductions;
• the exact value of the salary, which an employed citizen will ultimately be obtained.

The statement of paying wages is filled in the reporting month. At its basis, it is calculated with employees for spent time.

Data on accruals is transferred to payment statements in cash, either in the bank with non-cash, which after registering in.

What is different from T-49?

There is another unified.

In terms of application, the T-49 form is considered more universal, as it combines the possibility of not only the accrual and calculation of the salaries, but also its payments to employees.

Each company has the right to independently make a choice about a specific embodiment of the form.

In general terms, the unified form T-51 is practically no different from the T-49 form. They possess a similar order of filling.

The main thing distinctive characteristic The form of the T-49 form is that it is considered a statement of payment type.

When it disappears, the need to fill another payment form.

With the form of T-51 the situation is a little different. Documentation of this type is used to calculate the size of wages, therefore, is considered calculated.

For the issuance of wages, another statement should be filled - payment. In this case, this is the form T-53.

How to fill when charging salary?

The Blanc of the T-51 statement consists of 2 sheets.

The first one is title. It displays information about the organization.

The following characteristics should be selected among this:

• full name of the company;
• name of the structural unit;
• details - Inn, OKPO, OKUD;
• document's name;
• date of completion;
• assigned sequence number of statements;
• frames of the estimated period.

All fields of this part of the unified Blanca T-51 must be filled into obligatory. In the absence of any necessary information or in the case of an indication of erroneous data, the document may be recognized not valid.

On the second sheet of the settlement statement presents a table for carrying out accruals for wages.

It also displays information about each employee, the salary size is calculated by this document.

The enumeration of the initials of employees should be carried out in alphabetical order.

In the T-51 form table for calculating the salary of 18 columns.

They include information such:

• The sequence number of the employee.
• The worker's table number specified in his personal card.
• Position held.
• Installed in accordance with the working rate or fixed salary size (depending on the wage system).
• The total number of hours spent or days (taking into account the information specified in the working time accounting table).
• Time spent during the weekends or calendar holidays.
• The main earned amount.
• The magnitude of premium payments.
• Other accruals.
• Other revenues accrued as social benefits.
• The total sum of the previous 4th graft of the settlement statement.
• The amount of taxes withheld in the current estimated period.
• Holding another type - Alimony, etc.
• The total sum of the previous 2nd graph.
• Debt on the organization, unpaid during the previous settlement periods.
• Debt of employee.
• The final amount of wages that must be paid to employee.

Each graph of the T-51 calculation table is subject to filling.

In the absence of data, for example, an employee has no debt to the employer, in the 17th paragraph of the Vedomosti is a dummy. This rule Used for all columns.

What date is the compilation?

Each employer must reflect in the documentation of the internal type information on the day of transfer of wages at the expense of employees. To do this, it is advisable to use a collective agreement. Date of issuance of the specified monetary sum In each case, different.

The order of filling the T-51 form is specified in the State Statistics Committee. In accordance with the established rules, the date of payment of wages must be specified as the document. An indication of erroneous values \u200b\u200bis unacceptable.

Who signs?

The obligatory stage of registration of the settlement statement is the process of improving signatures of responsible persons.

In this case, a specialist engaged in the filling in the documentation - an employee of the accounting department.

After drafting the unified Blanca T-51, he leaves its signature in it.

It is important to take into account - the head in the statement on the calculation of the salary is not signed. This is due to the fact that the document has a calculated, and not a payment.

For its design in large organizations A specific employee stands out.

Free Download Blank and Filling Sample in Excel

So the filled sample looks like:

The easiest and most reliable way to fix cash payments to the employees of the organization is the settlement statement for wages. Consider in detail: what should include this document to be approved and how to fill out.

Cash in Vedomosti

Estimated wage statement contains all information about the cash charges of each employee of the enterprise. In addition to the receipts of funds from the wage foundation, other possible material and social benefits are also calculated here. But besides monetary revenues, in the settlement statement on wages, cash from one or another employee is also prescribed. Thus, to find out the specific amount that the worker receives in the hands, it is necessary to focus on the Count entitled "To Pay". In it, the final figure for each employee is indicated.

Opinion expert

Roman Efremov

Work experience more than 7 years. Specialization: Labor law, right social security, intellectual property right, civil process, criminal law, general right theory

Features of salary documentation

The legislator claims that the issuance of wages must be timely, wearing a transparent nature, regardless of how cash is paid (cash, non-cash payments).

Accrual and issuance of earnings is displayed in the appropriate accounting. All wiring on the designated operations is possible solely on the basis of a salary statement. This is a unified primary document having several varieties:

• T-53, the estimated statement demonstrating the calculation of the monthly earnings for each individual hiring employee;
• T-49, payment-calculated document that displays data on the calculation and payment of money remuneration in cash settlements;
• T-51, payment and settlement statement used by cashless calculation with hired employees.

Primary documents

At the enterprise, the issuance of wages to employees can undergo on the basis of a payment statement, when compiling which the calculation is taken as the basis. It is also possible to issue cash issuance. Of course, it is necessary to have primary documents to compile this documentation.

These should include the working time accounting table, thanks to which you can clearly trace the number of hours of each employee of the organization. Of course, at each enterprise there is a system for promoting workers for successfully and efficiently performed work. The main remuneration is a premium. For a premium or other material cash revenues to the estimated statement of premium or other material cash revenues, the internal administrative documentation of the organization's head, for example, an order must be provided. This applies to the retention of cash from the employee wage. All cash receipts and retention are prescribed in the settlement statement in rubles and pennies.

Estimated statement: Filling and approval of the document

The settlement statement for wages is approved by the decision of the State Statistics Committee on the form No. T-51, which has been used since 2004. Details in this document can be located differently. This directly depends on the type of activity of the organization and technology of information processing.

Makes up and draws up the settlement statement of the company's accountant, he also signs it. This document does not require approval by the head, since it cash Workers are not issued.

The statement must be drawn up both when issuing wages to employees in cash and when paying for the Bank's cards. This document is drawn up in one instance.

Blank settlement wage

So, consider how the form of the settlement statement looks like and what it consists of. The document has a title side where the following information should be specified:

• company name;
• enterprise code;
• the date of the compilation of the settlement statement;
• the total amount of funds to be issued to employees;
• the estimated period in which this statement is drawn up.

On the back of the title sheet of the settlement statement must be a sheet with a table. When the company is quite large, then there may be several such sheets. In this case, all pages should be numbered, and their total number is noted in the statement in a special column.

Tabular part of the settlement statement

As mentioned above, the settlement statement has a certain table. What data does it include? The table consists of 18 graph in which the following information should be entered:

• serial number;
• the employee's table number that is traced on a personal card;
• surname, name, patronymic of the employee;
• what is he holds a position;
• its salary size and the tariff rate;
• based on the operating time accounting table, the total number of hours spent during the reporting period is exhibited;
• if the worker went to work on holidays or weekends, then these watches are affixed in a separate column;
• accrual of timeless payment;
• calculating piecework payment;
• other types of accruals;
• the information is indicated where the cost of material and social benefits is prescribed;
• total accrual;
• all kinds of cash holder (alimony, contributions and other);
• income tax;
• total amount of deduction;
• the debt of the enterprise in front of the employee over the past period;
• the debt of the employee in front of the enterprise for the past period;
• the final amount to pay.

The estimated statement must be stored for five years, as it refers to the primary accounting documents.

Payment statement for salary issuance

Before you pay salary to employees of the enterprise, the accountant is obliged to draw up a payment statement. This procedure concerns and pay premiums, advance and other things.

What does the payroll's payment statement form? This document is filled in shape No. T-53, according to the Resolution State Committee Statistics of 2004. The document is printed by an accountant or filled in in electronic format. The payment statement has a table that includes four-six columns and lines, the number of which depends on the number of employees in the enterprise. The sample can be easily found on the Internet.

Fill out the payment statement

On the title page, as well as in the settlement statement, the name of the enterprise or surname, name, patronymic individual entrepreneur and organization code. Also, the tituan must be specified for this document. According to the direction of the Bank of Russia from 11.03.2014 N 3210-y, the payment statement is valid for five days from the date of its signing by the head. Here it is also necessary to put the total amount of funds under this statement. The date of drawing up the document and its sequence number must be delivered.

Next, consider filling the table in the payment statement. The first page indicates the sequence number. The second is the employee's table number. In the third column - the last name, first name and patronymic of the employee. The amount of funds for each employee is indicated by the numbers in the fourth column (a total amount should be brought in the last line). In the fifth - the painting of the employee. The sixth column is designed to make a document necessary for calculating through the cashier. If he is not needed, then it is simply crossed.

To sign the payment statement should head of the enterprise and chief accountant.

Close payroll

After five days, the payment statement must be closed. This needs to be done even if not all workers received funds made by him in statements.

The cashier closes the payment statement as follows:

• if the employee has not received money for any reason, opposite his initials is written the word "deposited";
• the total amounts of paid and not paid funds are calculated, which are exhibited on the last sheet;
• the signature of the cashier;
• the expendable cash order is written out, where the amount of cash issued is indicated;
• the order number is affixed in the statement.

All payment statements must be recorded in the payment statement log

The legislator nominates the requirement for which the enterprise should start a separate journal of accounting of salary statements in the form of T-53a. Its validity period is 12 months, after which the documents are fed and transferred to archival storage.

According to valid standards, storage is carried out for 5 years. At the same time, the legislator puts forward a condition in which the authorized official is obliged to conduct a reporting revision for the designated period. If this was not done, the storage period grows up to 75 years.

The duty of the employer for the storage of reporting documentation was approved by the letter of Mintrud No. 8389-Yul dated November 27, 2001. If the document is lost, it is necessary to arrange an order to convene a special commission for the investigation into which employees of personnel service, accounting and administrations necessarily include.

Persons responsible for storage will be required to write explanatory notes. After completion of investigative measures, an act is drawn up, which indicates the cause of the loss of the document, responsible persons, effective ways to restore the statement.

Getting a copy consists of several actions:

• printout payment statement from electronic media;
• stagnation of signatures of officials;
• putting signatures of employees who received funds by statement.

If you cannot fill out all the lines, they should be left empty, or specify the formulation "Restore failed". On the repeated document must be a duplicate mark.