Reporting sheet form. Sample of filling in the settlement payroll

Many of us have heard about document No. T-49 while receiving wages, but what is it and who is it being conducted by? Settlement and payroll according to the T-49 form - primary accounting reports on labor and wages. This unified form, which cannot be dispensed with at enterprises or organizations, because it is used to calculate and pay salaries to employees.

It will be useful for both employees, accountants, and individual entrepreneurs (hereinafter referred to as individual entrepreneurs), and in some cases it is necessary to familiarize themselves with how to properly maintain and fill out this form. Let's take a closer look at the main points related to the statement: its purpose, the rules for filling out and making corrections to it.

What is this document for?

As noted earlier, the statement combines both the calculated and payment document. This is very convenient, since you need to fill out and submit one document instead of several. Also, this statement allows you to simplify the workflow at the enterprise or in the organization.

Form T-49 - primary form financial statements, which is compiled on the basis of the time sheet (form T-13). This statement replaces two other forms: and the calculated T-51. Enterprises, organizations or individual entrepreneurs have the right to independently choose one of these forms, the one that suits them best.

For individual entrepreneurs with hired workers, the payroll is also relevant.

With the main purpose of the statement, we figured it out. It is issued in the case when wages are issued to employees through the cash desk in cash. At the same time, and (form KO-2) is drawn up.

When transferring salaries to payment cards, such a statement should not be filled out. In this case, you only need payslip. If all employees are paid through banking institutions, then it is advisable to use only the T-51 form and not take on extra work. If there is at least one employee who is paid in cash, then the T-49 form is indispensable. In other cases, the document may be selected at the request of the accountant or manager.

Compile such a statement only once a month at the time of payment wages and only in one copy.

Who is responsible for maintaining the form

Maintains and completes the record cashier or accountant who is responsible for the calculation and issuance of wages. The accountant signs the already completed statement form, that is, reflects this operation in the reports. He fills out the table and the title page, after which he gives the document to the cashier. Before issuing cash, the head puts his authorization signature. After issuance Money the cashier gives the form back to the accounting department, where it is checked and entered into a special journal.

If there is no cashier, an accountant can issue and fill out a statement, then the form does not need to be transferred anywhere.

Reasons for filling out the form by an accountant - time sheet, orders or other primary reporting documents.

Rules for filling out the form

On title page you need to fill in the following data:

• the name of the enterprise, organization, individual entrepreneur or structural unit(if there is none, it is necessary to put a dash), organizational and legal form;
• OKPO;
• date of filling out the form;
• sheet number;
• the amount of money (in numbers and words);
• When should the salary be paid?
• the reporting period for which the statement was compiled - the month of accrual and payment of salaries;
• signatures of the head and chief accountant.

In accordance with the law disbursement period is 5 days.

Table of settlement payroll has 23 columns, namely:

• serial number;
• Personnel Number;
• position or profession;
• tariff rate. All of the above entries are fully consistent with the information found in personal map employee;
• the number of days worked, hours, including subgroups: working, weekends, holidays. This data must be taken from the time sheet;
• monthly charges. In this column, the breakdown is by type of payment. For example: salary, bonus, sick leave, vacation, travel or other payments. The last column of the column is “total”, it fully indicates the amount that is accrued to the employee;
• retained and accounted for. Information about personal income tax (personal income tax), the advance payment issued, any penalties, etc. is indicated here. Each individual withholding is assigned its own column, only the column with personal income tax is required, the rest are at the discretion of the employer;
• the next subsection is the amount, this includes: the organization's debt, that is, unpaid funds to the employee for previous periods, the employee's debt and the amount payable. It is the number indicated in the last column that is to be issued in cash to the employee. Calculating it is simple - all accruals are added to the organization's debt (if any) and the sum of all deductions and debts of the employee, if any, is deducted.
• the last columns contain information about the receipt of money by the employee, namely the full name and signature of the employee who received a certain amount. If the money was not received in due date, then after its expiration in the last column, a corresponding note is made by the cashier about the deposit.

Do not forget that money is recounted without leaving the cash desk to avoid mistakes in calculations. After recalculating the amount issued, the employee signs the form. All payments are made in national currency- rubles.

Each employee is given their own separate line. The number of rows in the table must match the number of employees in the state of the enterprise, organization or individual entrepreneur. At the end of the document, after the table, data on the issued and deposited amount of funds are filled in. Then - the signature of the accountant and the cashier with a decoding of the initials, the number and date of the cash order.

TO negative side statements include the fact that the employee, signing the form, has the opportunity to see the wages of his colleagues. Although this is not a state secret, many do not share such data, because it is personal information that does not concern other people.

Another point: what to do if errors are found in the statement? In the event that the cashier saw an error in the document in time - before the payment of the salary, then he sends it back to the accounting department for correction. If the money has already been issued, then it is necessary to carefully cross out the incorrect data, indicating the correct ones on top. You can't use dash. All corrections must be must be certified by the signatures of the cashier, accountant and manager. Don't forget to include the date of the change. If there are no signatures, this means that all adjustments made will be invalid.

The payroll is also known as Form T-49. This form applied to payroll. It should be noted that if payment is made using this form, forms T-53 and T-51 are not used.

The grounds for payment of wages under this form are based on primary documents regarding hours worked, output, etc.

When transferring wages to bank cards employees, only the payroll is filled out, the payroll and payroll will not be used. This statement is compiled in a single copy.

How to fill out the payroll

After this statement is compiled in the accounting department, it must be checked by the cashier, who, in turn, must check the received statement.

If the statement is filled out incorrectly, the cashier returns it to the accounting department. If there are no problems, the cashier has the right to proceed with the issuance of funds.

"Name of company"- this column indicates the name of the enterprise, it will be abbreviated or full, it is provided statutory documents enterprises. If the salary is issued to the structural unit separately, it is indicated in a separate column, if not, then a dash is put.

"OKPO code"- in this line it is required to indicate the code of the enterprise according to All-Russian classifier enterprises and organizations.

"Accrued"- this column indicates the funds accrued to each employee personally. His salary, bonuses, bonuses and others are taken into account. wealth, at the end the total amount to be received is added. No more than one line is allocated for each employee. If the employee will not receive wages, “deposited” is put in the line.

"Sum"- V this section the amount to be paid is prescribed, first it is indicated in capital letters, after which it is indicated in numbers. The deposited amount is indicated in a similar way.

"Reporting period"- V this paragraph indicates the period for which the calculation is carried out. As a rule, this is the first and last day of the month.

Employees who received salaries, accountants, cashiers and the management of the organization must put their signatures in the payroll. The initials of the latter are subject to decoding without fail.

Next, you need to fill out a table that indicates the number of employees; employees with whom they were employment contracts, information of employees (from personal cards), data from form T-13. Also here you can specify business trip payments, disability payments, vacation pay.

“Withheld and credited” - this paragraph indicates all amounts withheld from the employee's salary. If required, "tax on income", an advance, as well as other funds withheld, such as loans, are indicated. In the bottom line, under each column, the total amount is put.

Below is model form and a sample payroll, a version of which can be downloaded free of charge.

When concluding employment contracts with employees, an economic entity must accrue remuneration for their labor activity. Salary is calculated either for hours worked or for the amount of work performed. To document these facts, the company may use certain primary forms, including the payroll form T-49.

The settlement payroll t 49 is used by the subject in the case when in it he simultaneously calculates wages and subsequently makes payments.

This document differs from the T-12 form in that it does not provide columns for decoding data on working hours for each day.

However, its most important advantage is that this form combines sections on accrual and payment of remuneration to employees at once. That is, this document allows you to visually check its payment, as well as the amount of debt that has arisen.

But significant disadvantage This statement is that it contains a large amount of information, so it is not used in organizations with a large number of employees.

Attention! In addition, the use of such a document assumes that the payment of wages will be carried out in cash, that is, through the company's cash desk. Therefore, such a payroll does not apply when the salary is transferred to the cards.

Business entities in these cases can apply. Payment is processed either in the form of a register for transfer, or as separate payment transfers.

In this regard, the payroll in Lately used less often, many switch to salary projects and refuse it.

Most payroll programs include this form. It is formed on the basis of data sheets, which are verified by relevant specialists, as well as information on the amount of payment from staffing or labor contract.

Attention! Data on accrual of vacation pay, disability benefits should be indicated in this document on the basis of separate calculations in total amounts for each person.

Here is the calculation amounts of personal income tax, which is then summarized for all employees and transferred to the budget. The completed forms are transferred to the cash desk of the company, and according to them, employees receive their salaries within the established time frame.

Download a sample statement in the T-49 form for 2018

A sample of filling out a unified payroll in the form of T-49

The statement can be used both to determine the earnings of the entire company, or only a specific unit. IN last case on next line its name is indicated, otherwise a dash is put.

buchproffi

On the next line, the total amount to be issued is written in words.

Signatures on the document are put by the head of the company and Chief Accountant. They must make a transcript of the signatures, as well as record the date of approval.

To the right of the name of the document, it is necessary to write down the serial number of the statement, the date it was filled out, as well as the time period for which the calculation was made.

Filling in a line begins with specifying it serial number, number of the employee on the time sheet, his position, salary, or tariff rate. All this information is transferred from the responsible person.

After that, you need to fill in the columns with the subheading "Days worked" ( columns 5-7). They alternately include the number of working days, holidays and weekends worked for a given period. This information must be transferred from the time sheet.

Next come columns 8-13, which are united by the common subheading "Accrued". This includes the amount of the accrued payment for different types payments - salary, bonuses, sick leave, vacation pay, etc. box 14 must be entered total amount for all employee benefits.

Columns 15-18 have the general name "Retained and credited". This includes the amount that was withdrawn from the employee's earnings - personal income tax, alimony, coverage of damages, etc. All deductions are recorded in the columns separately, for each type.

Columns 19-21 designed to indicate the totals for the employee. In these columns, you can enter information about the debts of an employee or organization at the time of determining the amount of salary, as well as display the total amount that will be handed out.

Columns with the subheading "Money received" are filled in when the employee receives a salary. In column 22, he writes down his full name, and in column 23 he puts down his personal signature. If a day has not been paid to an employee in fixed time, then in these columns a mark is made about their deposition.

After the issuance of money has been made, the cashier (accountant) who made the issuance must do the following:

• Put your signature in the field "Payments made".
• Specify the details for which it was made: number, date when it was issued.
• Indicate in words the amount that was issued according to the statement and duplicate the entry in numbers and indicate the deposited amount, if any.

At the end, the document is signed, as a rule, by the chief accountant or the person responsible for issuing wages.

Errors when filling out

When entering data into a document responsible person may make mistakes. But it must be remembered that this document is primary, and corrections in it are not allowed. If inaccuracies were identified before the date of payment of the salary, then it is necessary to issue new statement, and destroy the old erroneous one.

However, if payments have already been made under the document, then it is not worth destroying it. It is necessary to make a correction directly in the document, next to it the director and chief accountant must sign. In addition, it is made accounting information stating the reasons for the corrections.

To avoid errors in the document will allow the use of accounting programs for its preparation.

Common Mistakes, which are allowed in the statement:

• Errors in the personal data of employees;
• Wrong indication accruals, deductions, etc.
• Misapplication tax deductions;
• Arithmetic errors in the calculation of totals.

accounting entries

Based on the results of the statement, the accountant can draw up the following postings.

For payroll, the posting is compiled depending on the degree of participation of the employee in production:

Such postings can be made for the entire amount of accrual, or for each employee separately. Also, postings for sick leave or vacations correspond to the same.

In addition to the salary itself, other payments may be accrued:

Also, the settlement payroll contains information on deductions from earnings:

The payment should be reflected in the following transactions:

With employees, it is required to maintain certain documentation for the calculation and issuance of wages. The payroll is the most popular document for fixing wages in many enterprises. Let us consider in detail the specifics of the statement and the types of forms that your accountant will use.

Types of statements for calculating and paying salaries

Each enterprise or individual entrepreneur can independently choose a document that will become the main one in the matter of monetary relations with an employee. To give an employee money, you first need to make an accrual on paper. Some employers prefer to keep a separate statement for each employee in order to maintain trade secrets about cash reward every worker. This is necessary so that there are no disagreements in the team.

But the execution of an individual payroll sheet is laborious and costly, because for reporting to inspection authorities, each document must be attached to the report not in in electronic format, but in paper. So imagine how much money you have to spend just to calculate the salary for each employee. It is also worth considering vacation pay, advances and.

To give an employee money, you first need to make an accrual on paper.

Therefore, they were taken general statements on wages. The only difference is in the form that the company uses:

1. A payroll sheet for all employees.
2. Payroll for all employees.
3. A unified form where both the calculation and the issuance of money are made.

Which form to choose is up to you.

Classification of payroll statements

It is necessary to distinguish between several types of forms that reflect different operations of an accountant. This may be a statement for calculations, which is only needed by the accounting department, or unified form, which is valid for the issuance of funds and a report for the inspection bodies.

If the organization does not finished sample payroll, then you can download the form. If you have any questions about entering information, you can see a sample of filling out the payroll.

The document is drawn up in 1 copy and does not require the signature of the head.

Form T-53

This statement is called the payroll, it is she who is the basis for the issuance of money. This statement must be signed by the employee.

Statement T-53 is the basis for issuing money to employees.

How to fill out the form:

1. Based on the payroll, the accountant generates a list of employees indicating their data and the amount to be handed over.
2. The payroll must be signed by the head. Only after his permission the document goes to the cashier. When issuing money, the cashier / accountant gives a statement to the employee so that he can see the amount and sign. This procedure applies to all employees.
3. After the issuance of wages, the cashier fixes at the end of the statement the amount of money actually issued. If someone could not come for the money, then the cashier enters the word "deposited" and indicates this at the end of the form. Signs and submits the statement to the accounting department.

Before filling out the statement, look at the sample: sheet 1, sheet 2, and the form itself can be downloaded for free.

Form T-49

It is a unified version of the payroll. Helps reduce paper costs. You can see all the information about the accrual in one form. If you have any questions, then you do not have to raise any documents.

The design has a certain specificity - in one line for each employee they enter full information on the number of days worked, rate, bonuses, deductions and the final amount for payments. There is also the concept of "balance", which is calculated for each employee separately and for the entire statement as a total.

If the enterprise has adopted the payment of wages in advance and settlement, if the employer’s debt has arisen from the previous month or other conditions for the occurrence of a balance for the current period, then a balance is required to eliminate errors in the calculations. But this value can also be zero in each payroll.

The consolidated payroll must be signed by the accountant, director and each employee upon receipt of salary.

Other types

In addition to the listed forms in accounting, there are other types of statements for payroll. Here's an example:

1. 0504401 - payroll for budget organizations, approved by the Ministry Finance of the Russian Federation (order No. 52n.) It calculates and accrues salaries individuals related to various budget departments, educational institutions. Is unified document and cannot be used at other non-budgetary enterprises or individual entrepreneurs.
2. 0504402 - a form of payroll, which is also used only in public sector. In this form, the accounting department conducts only accruals. Used as the basis for the payroll type statement. The number of hours worked is recorded in it, according to the work schedule established by the organization.
3. 0301009 - an analogue of the T-49 form, which is relevant only to private organizations and individual entrepreneurs. It is used for the simultaneous calculation and issuance of wages to employees.

Accounting and storage of statements

In accounting, there certain order for the movement of documents and their storage.

Settlement and payrolls are compiled only by an accountant during the period of payment of salaries at the enterprise.

The procedure for filling out the statements:

1. If two forms (T-51 and T-53) are taken as the basis for reporting, then first a settlement form, where all the funds related to a particular employee are signed in detail - salary, vacation pay, bonuses, sick leave, deductions in favor of third parties, an advance payment, and more. So the accountant displays the final value, which goes to issue. The document is drawn up in one copy and remains only for reports.
2. Next, the accountant fills out the second statement - the payroll, indicating in it only the amount going to be issued. This document is submitted for approval to the director and only then goes to the cashier. When the payroll is completed, which is a period of 5 days, the form with the signatures of all employees and the cashier is returned to the accounting department for storage.

Shelf life primary documentation, including payroll statements, is 5 years. All forms must be filed in a specific folder in strict sequence.

Summing up

To simplify the work of an enterprise or individual entrepreneur, special shapes payroll. For state enterprises- one form commercial organizations, IP or legal entities- other forms.

What to choose as a basis, each employer decides for himself. The unified form T-49 for private traders, 0504401 for state employees is popular. But such documents are possible for use if wages are paid in cash through the cash desk of the organization. If the employer switched to issuing money to employees through plastic card, then the need for a unified form is eliminated. Here you only need a payroll, in which only the accountant signs. The employee's signature is not required anywhere.

If you pay salaries to employees on a bank card, then you do not need to fill out the T-49 statement.

Payrolls are very important in the work of an entrepreneur, their design should be taken seriously. If the company has a concept trade secret, it is more convenient to individual statements for each employee.

In the workflow of firms and organizations that have a staff of employees, as a rule, a payroll form T-49 is used: it is used to accrue and pay salaries to employees.

It would not be superfluous to learn more about the form T-49 of the payroll and individual entrepreneurs who plan to work with hired personnel. About what kind of document it is and how to fill it out and maintain it correctly, will be discussed In this article. And at the bottom of the page there are links that allow you to download the payroll form, as well as a sample of filling it out.

Purpose of this document

The settlement and payroll form T-49 is both a settlement and a payment document. The purpose of this statement is to simplify the management of document management (firms, organizations, enterprises, individual entrepreneurs). The payroll T-49 allows you to fill out one document instead of several.

This is the primary accounting form. The statement is compiled on the basis of another document. It is called the time sheet (unified form T-13).

In addition, the payroll form T-49 replaces two other documents:

1. Settlement sheet form T-51.

Organizations, firms, enterprises or individual entrepreneurs, in accordance with current legislation, has the right to independently determine which of the forms of payroll statements is the most acceptable (T-49, T-51 or T-53).

In what cases is the T-49 form issued?

Form T-49 is issued in the case of the issuance of salaries to employees through the cash desk in cash. Along with the design of the T-49 form, it is drawn up cash warrant in the form of KO-2.

When transferring employees' wages to bank cards, the payroll T-49 is not filled out. Only the settlement form T-51 is issued.

Note that if all employees of an enterprise or organization receive a salary on a card, then it is advisable to use settlement form T-51.

If one or more employees receive wages through the cash desk of the enterprise in cash, then the execution of the payroll in the T-49 form is mandatory.

Form T-49 is compiled once a month on the day of payment of wages in one copy.

Who draws up and maintains a statement of form T-49?

Filling out and maintaining this document is carried out by an accountant or cashier of the organization. basis for filling this document serves as a timesheet.

The accountant fills in the title page and the table, and also puts his signature on the document. After the form T-49 is signed, it is given to the cashier.

Before the issuance of funds, the statement is signed by the head of the enterprise.

The cashier, after issuing money to employees, transfers the document back to the accounting department. In the accounting department, the document is checked, and a corresponding entry is made in a special journal.

Please note that if there is no cashier at the company, an accountant can issue and fill out the T-49 payroll.

How to fill out the T-49 payroll form correctly?

1. Filling in the title page of the T-49 payroll

The following information must be filled in on the title page:

• the name of the enterprise (organization, individual entrepreneur, structural unit (if there is none, a dash is put) and its organizational and legal form;
• OKPO;
• date of filling out the statement;
• Document Number;
• the amount of money in words and figures;
• payroll period;
• month of accrual and payment of wages (reporting period);
• signature of the head of the organization;
• accountant's signature.

According to the legislation of the Russian Federation, the term for issuing funds is 5 days.

2. Filling in the table in the payroll T-49

The payroll table of form T-49 is filled in as follows:

• serial number;
• Personnel Number;
• position (profession);
• tariff rate.
• the number of days worked;
• the amount of accruals (salary, advance payment, compensation for unused vacation, other income);
• the amount of personal income tax;
• the amount of debt for the organization / for the employee;
• amount to be paid;
• surname, initials of the employee who received the money;
• signature on receipt.

All entries must match the entries in the employee's personal card (the number of hours worked, days, including working days, holidays and weekends).

The data is taken from the time sheet.

In the last column of the column "Total" indicate the entire amount of accrual to the employee.

If the money was not received on time, the cashier puts a mark on the deposit. After recounting the money, the employee signs the form T-49 of the payroll. Salary payments are made in rubles.

The number of table rows must correspond to the number of employees (one line for each employee).

At the end of the document (after the table), data on the issued and deposited amount of funds are entered.

After that, the document is signed by the cashier and accountant of the enterprise (with decoding of the initials), and the date and number of the cash order are also put.

You can fill out the document as hard copy, as well as manually.

How are errors corrected in the T-49 payroll form?

If an error was made in the document that was discovered before the salary was paid to the employee, then the cashier transfers the statement to the accounting department for correction.

If an error was found in the document after the issuance of funds, then the incorrect data must be carefully crossed out. Above is the correct information.