Payment statement

Payroll, hospital payments, bonuses, vacation and other sums of money that were counted to an employee or employee for a month are displayed in the accounting records with the help of payment and payroll accounts.

The RF Goskomstat approved the unified form of the T-53 payroll. According to this form, payments can be made to several employees (department, shop, branch) on one sheet.

The payroll form is divided into three parts according to its structure. The first - the title part - should include certain details, the list of which is regulated by the State Statistics Committee of the Russian Federation by resolution No.1 of 05.01.04. The second part is tabular. It forms a list of employees who will be paid. The common form of the table is the serial number assigned to the employment contract, the employee's full name, the amount to be paid (after all the necessary penalties), the empty column for the signature of the payee. In the same pre-empty column in the event of non-receipt of wages or other payments by the employee in the time limit established for the issue of money, the accountant makes a note "deposited". An important point in filling out the table part is that it should not have empty graphs, that is, if the employee is not paid for any reason, then in a free graph it is necessary to put a dash. This will help to prevent misrepresentation. The third part is the total amount of money due and the amount deposited after the completion of the table section. Also, it must contain a post and a signature with the decryption of the employee who issued the money on the statement, and the accountant who checked this payroll.

But you should not confuse such concepts as payroll and settlement-payment. The form of the payroll has a different structure. It is designed to conduct detailed accruals for all categories of payments to employees and employees that are provided in the enterprise, and displays all deductions that were made from the total accrued amount, thus obtaining a so-called "net" salary. While in the payroll you can see data only about the wages that are to be paid out on hand. This amount is taken from the previously calculated payroll.

A payroll is printed in one copy. Ready-made (with all data) payroll is registered in a special magazine, which is established at the enterprise every year. The period of storage of the journal is 5 years. After registration, the document is pinned to the cash order issued for this statement . And the date and number of the cash order should be indicated in the closing part of the payroll.

All responsibility for the correct filling and entering of reliable data in the payroll falls on the cashier, and the chief accountant makes verification and storage.

The main drawback of payment and settlement-payment statements is openness. Receiving his wages, an employee can easily see the amounts of his colleagues that are subject to extradition, which violates the principle of confidentiality of receiving wages at the enterprise.

With the entry into the work of accounting of new technologies, including software, more and more often the accounting is carried out automatically with the help of specialized programs, which greatly simplifies the formation of payrolls. At enterprises and organizations that transferred their employees to receive wages through bank cards, cash and settlement activities are not carried out at all. That is, the payroll simply becomes irrelevant and does not form.