The procedure for paying wages. The procedure for calculating and paying salaries Expenses for paying wages

The chart of accounts and instructions for its use for accounting for all payments made by the organization to its employees are provided.

Maintaining salary on account 70

It takes into account all settlements with personnel:

• on wages, including basic and additional wages, as well as incentive and compensation payments;
• on, benefits and compensations;
• for payment of vacation pay and compensation for unused vacation;
• on deductions from wages to compensate for losses from marriage, shortages, theft, damage to material assets, etc.;
• on payment by employees of trade union dues, utilities and other services;
• based on a court decision, etc.

By credit, the entries in account 70 display the amount of debt of the enterprise/organization to the employee, by debit - the reduction of such debt due to the payment of wages or other amounts due to employees in accordance with the law, or the occurrence of debt by the employee to the enterprise.

Analytical accounts for account 70 can be opened for groups of employees (by divisions) and for each employee separately.

The main corresponding accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):

• in production – (for workers in main production), (for workers in auxiliary production), 25 (for workers involved in the management and maintenance of workshops and/or sections), 26 (for employees of plant management and specialists), 29 (for workers in service production and farms);
• in trade and service sector - .

When calculating benefits, accounts intended for settlements with extra-budgetary funds are used (). When calculating vacation pay and amounts of remuneration for long service, it is used, etc.

All listed accruals are made on the debit of the indicated accounts and on the credit of account 70.

See step-by-step instructions for calculating and paying salaries in 1C 8.3:

Postings: wages accrued

Basic payroll calculations:

An enterprise (organization), in the event of a shortage of funds, can partially pay employees in kind, but such payments should not exceed 20% of the accrued amount of wages. When paying for labor with products of own production, it is taken into account at market prices in accordance with Art. 40 Tax Code of the Russian Federation. Personal income tax and unified social tax on payments to employees in kind are paid on a general basis based on the market value of products or other material assets issued to employees.

How to display payment of wages, taxes and deductions in transactions

These postings are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's wage debt to employees.

In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay wages at least twice a month. The advance amount should not be less than the salary or tariff rates for the first half of the month worked. The advance payment scheme is shown in Fig. 1.

Rice. 1. Procedure and timing of advance payment.

Deductions from wages can be made only in cases provided for by law. Art. 138 of the Labor Code of the Russian Federation establishes restrictions on the amount of deductions from wages:

• in standard cases – no more than 20% of the salary amount;
• in special cases provided for by law, as well as when deducting from an employee’s earnings under several executive documents - no more than 50% of the salary;
• when an employee serves correctional labor, pays alimony for minor children, or compensates for damage as a result of a crime - no more than 70% of the salary.

Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation can reduce the tax base for the single tax by the amount of expenses aimed at paying employees (clause 6 of Article 346.16 of the Tax Code of the Russian Federation).

The features of accounting and documenting this kind of expenses are described in this article.

What payments are included in labor costs?

The composition of labor costs is determined in accordance with Art. 255 of the Tax Code of the Russian Federation (subparagraph 6, paragraph 1 and paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation).

According to Art. 255 of the Tax Code of the Russian Federation, the labor costs of a simplified organization include:

— any accruals to employees in cash (or) in kind;

Incentive accruals and allowances;

Compensation charges related to work hours or working conditions;

Bonuses and one-time incentive accruals;

Costs associated with the maintenance of these workers, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

But only on the condition that the specified charges and expenses are provided for by the norms of the legislation of the Russian Federation, a collective agreement or an employment contract.

In addition, labor costs include payments under voluntary and compulsory insurance contracts for employees (non-state pension insurance, voluntary medical insurance, etc.).

Please note that the costs of voluntary insurance of employees can be taken into account when calculating the single tax only within the limits established by clause 16 of Art. 255 Tax Code of the Russian Federation.

How to file labor expenses

Taxpayers using the simplified tax system are required to keep records of income and expenses for the purpose of calculating the tax base for taxes in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the form and procedure for filling out which were approved by Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n. All entries in the book of income and expenses are made on the basis of primary documents.

Unified forms of primary accounting documentation for recording labor and its payment were approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

To calculate the amounts to be paid to employees, it is necessary to draw up either a payroll (Form No. T-49) or a payroll (Form No. T-51) and a payroll (Form No. T-52).

Statements in forms No. T-49 and T-53 are registered in a special journal, which is compiled according to a unified form No. T-53a.

The payroll and pay slips indicate the amount that should be paid to employees. However, it is possible that not all workers will be able to receive the money they are owed.

Therefore, an expense cash order is issued for the amount of wages actually paid (form No. KO-2). And in the settlement and payment statement or in the payroll (columns 23 and 5, respectively), opposite the names of those employees who did not receive the accrued amounts, you need to make the note “Deposited”.

Accounting for settlements with depositors is kept in a special register or in the depositor ledger.

The book of income and expenses records only the amount of wages and other payments that are actually issued to employees.

If an organization transfers wages to employees to personal bank accounts, then only a payslip is drawn up (Form No. T-51).

When to recognize labor costs

Since taxpayers applying the simplified taxation system use the cash method of recognizing income and expenses (Article 346.17 of the Tax Code of the Russian Federation), labor costs are taken into account for tax purposes as of the date:

Issuing funds to employees from the cash register;

Transfers of funds from the organization’s current account to the personal bank accounts of employees;

Transfer of products (goods, works, services) to employees as wages.

When it comes to paying wages in kind, the accountant needs to remember the following. Article 131 of the Labor Code of the Russian Federation establishes that at least 80% of wages must be paid in money and only 20% of the amount payable to an employee can be given in kind - products, goods, works or services.

Following the requirements of the Labor Code of the Russian Federation, employers are required to pay wages twice a month (Article 136 of the Labor Code of the Russian Federation). That part of the salary that is paid for the first half of the month is usually called an advance payment, and the salary for the second half of the month is called the final payment.

The Labor Code obliges employers to notify each employee in writing of the components of the salary that is due to him for a certain period. To do this, the accountant needs to issue payslips to employees.

The advance is paid after the first half of the month has been fully worked. Before paying the advance, the accountant must calculate wages for the first half of the month and issue each employee a pay slip.

Consequently, the accountant can take into account the amount of the advance paid as part of the expenses of the current month. Entries in the book of income and expenses are made on the basis of the payroll.

The amount of money for the second half of the month actually worked is paid, as a rule, at the beginning of the next month. Therefore, the amount of the final payment can be taken into account as part of labor costs only in the next month.

How to account for bonuses

When calculating the single tax, labor costs are taken into account in the order provided for calculating corporate income tax, Art. 255 Tax Code of the Russian Federation.

Labor costs include incentive accruals, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators.

Consequently, when calculating the single tax, an organization applying the simplified tax system can take into account the costs of paying one-time production bonuses provided for by the collective agreement (letter of the Federal Tax Service of Russia for Moscow dated September 14, 2006 No. 18-12/3/081433).

Is it necessary to withhold personal income tax from the advance payment?

Organizations (entrepreneurs) must perform the functions of tax agents and withhold personal income tax from payments to employees. In addition, on the basis of paragraph 1 of Art. 230 of the Tax Code of the Russian Federation, they are required to keep records of income received from them by individuals during the tax period, in the form established by the Ministry of Finance of Russia. To date, this form has not been approved by the Ministry. The Ministry of Finance of Russia in letter dated January 21, 2010 No. 03-04-08/4-6 explained that in this regard, tax agents can use an independently developed form or the relevant sections of Form 1 to record income received from them by individuals during the tax period -NDFL “Tax card for accounting of income and personal income tax for 2003”, approved by order of the Ministry of Taxes of Russia dated October 31, 2003 No. BG-3-04/583.

According to paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, the tax agent is obliged to calculate the amount of personal income tax at the end of the month in which income was accrued in favor of the employee. On the day when the organization pays accrued income to the employee, the amount of personal income tax must be withheld (clause 4 of Article 226 of the Tax Code of the Russian Federation).

The question arises: is it necessary to withhold personal income tax from advances?

When paying income in the form of wages, the date of actual receipt of income by the taxpayer is the last day of the month for which the income was paid (clause 2 of Article 223 of the Tax Code of the Russian Federation). Therefore, advances paid for the first half of the month are not recognized as employee income for tax purposes.

Therefore, if an organization has entered into an employment contract with an employee, personal income tax must be withheld only upon final settlement with the employee. The amount of wages paid in advance for the first half of the month is not subject to this tax (letters from the Ministry of Finance of Russia dated July 17, 2008 No. 03-04-06-01/214 and dated July 16, 2008 No. 03-04-06-01/209).

If a civil law contract was concluded with the employee, then payments under it cannot be called remuneration. This means that income of individuals under these agreements is recognized not at the end of the month, but as funds are paid. Thus, for each payment of income to an individual under a civil contract, the organization must withhold personal income tax. It does not matter when the payment was made - at the beginning, in the middle or at the end of the month.

The amount of personal income tax withheld must be transferred to the budget. Moreover, this must be done no later than the day when the organization:

Received money from the bank to pay employees wages and income under civil contracts;

Transferred wages to the personal bank accounts of employees.

How to account for personal income tax

At one time, a lot of noise in connection with this issue was caused by the letter of the Department of Tax Administration of Russia for the Moscow Region dated July 30, 2003 No. 04-20/13210/R781, in which tax authorities consider labor costs as consisting of two parts - amounts paid to employees, and personal income tax.

According to the authors of the letter, organizations can include in labor costs in accordance with subclause. 6 clause 1 art. 346.16 of the Tax Code of the Russian Federation only those amounts that were actually paid to employees. The amount of personal income tax that was withheld from accrued income and transferred to the budget is not taken into account as part of labor costs.

In addition, personal income tax amounts cannot be taken into account as taxes and fees under sub. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation and taken into account in reducing income when determining the tax base when calculating the single tax. After all, employers, when withholding and paying personal income tax, perform the duties of a tax agent and transfer the amount of personal income tax to the budget not at their own expense. This means, in the opinion of the Russian Department of Taxation and Taxation for the Moscow Region, personal income tax cannot be recognized as an expense of the organization.

Despite the fact that the letter was published a long time ago, taxpayers still continue to ask the same question: is personal income tax taken into account as expenses?

However, officials answer this question differently.

The letter of the Federal Tax Service of Russia for Moscow dated February 11, 2009 No. 16-15/012115 states that personal income tax withheld from an employee’s income is an integral part of labor costs for the reporting (tax) period. Consequently, amounts of personal income tax are included in the organization’s expenses as part of labor costs on the basis of subparagraph. 6 clause 1 art. 346.16 Tax Code of the Russian Federation.

Tax amounts will be included in expenses at the time funds are written off from the taxpayer’s current account, that is, after personal income tax is transferred to the budget.

The tax authorities are fully supported by specialists from the Russian Ministry of Finance. In their letters dated November 24, 2009 No. 03-11-06/2/246 and dated November 23, 2009 No. 03-11-06/3/271, they indicated that the amounts of personal income tax that the organization withholds from the income of employees cannot be taken into account in as expenses when determining the tax base of an organization on the basis of subparagraph. 22 clause 1 art. 346.16 Tax Code of the Russian Federation. At the same time, they can reduce taxable income by the amount of labor costs from which personal income tax is withheld.

Thus, the amount of personal income tax is reflected in the book of income and expenses when two conditions are simultaneously met:

the salary from which tax was withheld was actually issued to the employee;

the amount of withheld personal income tax is transferred to the budget.

Example 1

I.I. Ivanov works at Fortuna LLC. The organization applies a simplified taxation system and pays a single tax on the difference between income and expenses.

On April 20, 2010, the employee was given an advance in the amount of RUB 5,000. (expenditure cash order No. 78).

For April he was credited 15,000 rubles. (payroll statement No. 5 dated 04/30/2010). The amount of standard tax deductions for personal income tax was 1000 rubles. (for the employee himself - 0 rubles, for his child - 1000 rubles).

The amount of personal income tax withheld from the employee’s salary is 1,820 rubles. [(RUB 15,000 - RUB 1,000) x 13%].

On May 5, on the basis of cash expense order No. 92, the employee was given wages for April (taking into account the previously issued advance) in the amount of 8,180 rubles. (15,000 rub. – 5,000 rub. – 1,820 rub.). The personal income tax amount was transferred to the budget on the basis of payment order No. 201 dated 05/05/2010.

1. Income and expenses

How to take into account wages for December when switching to the simplified tax system

As a rule, wages for the second half of the month are issued the following month. Therefore, salaries for December, which is the last month of application of the general taxation regime, will be paid in January, that is, after the transition to the use of the “simplified tax regime”.

If the organization took into account income and expenses for tax purposes using the accrual method, then the December salary is already included in expenses for the past year. Therefore, in January, the amount of wages paid for December should not be taken into account as expenses. There is no need to include in expenses the amount of personal income tax withheld from the December salary.

Example 2

Since January 1, 2010, Grom LLC has been applying a simplified taxation system. As an object of taxation, the organization uses income reduced by the amount of expenses.

Before the transition to the simplified tax system, the organization paid taxes in the generally established manner. For the purpose of calculating income tax, the organization calculated income and expenses using the accrual method.

In January 2010, wages were accrued for the second half of December 2009 in the amount of 40,000 rubles. (payroll dated No. 1 01/06/2010). The personal income tax amount was 9,100 rubles.

January 11 salary in the amount of 30,900 rubles. (40,000 rubles – 9,100 rubles) was issued from the organization’s cash desk (payment order No. 4), and the personal income tax amount was transferred to the budget (payment order No. 7).

However, neither the amount of wages for December 2009 nor the amount of personal income tax withheld and transferred to the budget are reflected in the book of income and expenses.

On January 25, 2010, an advance payment of RUB 50,000 was paid. (payroll No. 1, expense order No. 42).

On January 31, wages were accrued for the second half of January 2010 in the amount of 50,000 rubles. (payroll No. 2 dated January 31, 2010). The personal income tax amount was 11,700 rubles.

February 8 salary in the amount of 38,300 rubles. (50,000 rubles - 11,700 rubles) was issued from the organization’s cash desk (expense order No. 78), and the personal income tax amount was transferred to the budget (payment order No. 94).

1. Income and expenses

A similar approach to reflecting expenses for tax purposes will be in the case of a “simplified” organization’s transition from the taxable object “income” to the taxable object “income reduced by the amount of expenses.”

In the event of a change in the object of taxation, wages for December paid in January are not taken into account as expenses when calculating the single tax after the transition to the object of taxation “income reduced by the amount of expenses”. This is stated in the letter of the Ministry of Finance of Russia dated July 8, 2009 No. 03-11-06/2/121.

Other deductions from wages

Many organizations have employees who pay child support.

Alimony is an obligation under which one family member must support another, usually someone who is disabled or in need of financial support. Parents and children, spouses and ex-spouses, grandparents and grandchildren, pupils and educators, stepdaughters and stepchildren with adoptive parents may be obligated to pay child support.

Funds for the maintenance of a needy family member can be provided voluntarily. To do this, an agreement is concluded between parents, spouses and former spouses, as well as between other family members on the amount, conditions and procedure for paying alimony. Such an agreement must be in writing and notarized.

If funds are not received from the person obligated to support a needy family member, they are collected through the courts. Moreover, a person entitled to receive alimony may apply to the court to collect alimony at any time, regardless of the period that has passed since the right to alimony arose.

Most often, a situation arises when an accountant has to withhold alimony from an employee’s salary for the maintenance of minor children. The amount of alimony in this case, as a rule, is monthly:

for one child - one quarter;

for two children - one third;

for three or more children - half the earnings or other income of the parents.

Withholding of alimony for the maintenance of minor children is made from all types of wages and additional remuneration both at the main place of work and for part-time work, which parents receive in cash (in Russian rubles or foreign currency) and in kind.

The list of types of wages and other income from which alimony is withheld for minor children was approved by Decree of the Government of the Russian Federation dated July 18, 1996 No. 841.

Alimony is withheld not only from wages, but also:

From temporary disability benefits,

Severance pay;

Financial assistance;

Income from shares;

Income from business activities;

Income from the transfer of property for rent.

Alimony does not reduce the tax base for personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation). Withheld alimony must be transferred to the recipient within three days from the date of payment of wages to your employee.

Note! Child support cannot be paid in advance.

In addition to collecting alimony for minor children or incapacitated parents, other deductions may be made from wages. The accountant can withhold amounts to compensate for material damage to legal entities and individuals, as well as to repay a loan provided by the organization to its employee and interest on it.

Requirements for the collection of alimony are a priority (Article 111 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”). Therefore, other deductions can be collected only after deduction of the amount of alimony. In this case, it is necessary to take into account the restrictions on the amount of deductions established by Art. 99 of the Federal Law “On Enforcement Proceedings” and Art. 138 of the Labor Code of the Russian Federation.

When deducting from wages under several executive documents, including alimony for the maintenance of minor children, the total amount of deductions cannot exceed 70% of the wages due to the employee.

Deductions from wages are included in labor costs as part of accrued amounts (letter of the Ministry of Finance of Russia dated June 25, 2009 No. 03-11-09/225).

They are reflected in the book of income and expenses only after they are actually transferred to the recipient (clause 2 of article 346.17 of the Tax Code of the Russian Federation). This is stated in the letter of the Ministry of Finance of Russia dated July 5, 2004 No. 03-03-05/2/44.

Some organizations provide loans to their employees. Interest accrued under the loan agreement is included in the organization’s income as non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation). They are recognized as income on the date of receipt of funds at the organization's cash desk or in its current account.

The amount of the principal debt repaid by the employee is not reflected in the book of income and expenses. The fact is that this amount is not included in the taxable income of a “simplified” organization (subclause 10, clause 1, article 251 of the Tax Code of the Russian Federation).

Example 3

I.I. Ivanov works at Fortuna LLC. The organization uses a simplified taxation system and pays a single tax on the difference between income and expenses.

He has a child, in whose favor alimony is withheld in the amount of 25% of the amount of payments based on the writ of execution.

In January 2010, on the basis of loan agreement No. 1 dated January 31, 2010, the organization issued I.I. Ivanov received a loan of 100,000 rubles. (expenditure cash order No. 46 dated 02/01/2010) for 12 months with monthly interest payment in the amount of 1% of the loan amount.

Funds issued from the organization's cash desk under a loan agreement are not reflected in the book of income and expenses.

On February 20, 2010, the employee was given an advance in the amount of RUB 5,000. (expenditure cash order No. 78).

For February he was credited 15,000 rubles. (payroll No. 3 dated 02/28/2010). The amount of standard tax deductions for personal income tax was 1000 rubles. (for the employee himself - 0 rubles, for his child - 1000 rubles).

The amount of personal income tax withheld from the employee’s salary is 1,820 rubles. [(RUB 15,000 – RUB 1,000) x 13%]. Then the accountant calculated the amount of alimony that must be withheld according to the writ of execution:

(RUB 15,000 – RUB 1,820) x 25% = RUB 3,295

On March 3, on the basis of cash receipt order No. 92, the employee was given wages for February (taking into account the previously issued advance) in the amount of 4885 rubles. (15,000 rub. – 5,000 rub. – 1,820 rub. – 3,295 rub.). The personal income tax amount was transferred to the budget on the basis of payment order No. 201 dated 03/03/2010.

On the same day, Ivanov paid interest on the loan that the organization provided to him in the amount of 1,000 rubles to the cash desk of Fortuna LLC. (RUB 100,000 x x 1%). Cash receipt order No. 54 was issued for the specified amount.

On March 6, the amount of alimony that was withheld from the employee was transferred to the recipient (postal order No. 2/240).

In section 1 of the book of income and expenses, the following entries were made.

Z1. Income and expenses

We examined in detail how wages are calculated and what taxes are imposed. Now all these actions need to be reflected in accounting using entries.

To reflect the relationship between the employee and the employer in terms of wages, account 70 “Settlements with personnel for wages” is used. Account 70 reflects the employer’s salary debt to the employee, he, on the account loan. 70 reflects an increase in liabilities, that is, an increase in the employer’s debt (payroll), the debit shows a decrease in liabilities, that is, a decrease in the employer’s debt (salary payment). Read what a liability is and how it differs from an asset.

Payroll costs are written off to (for manufacturing enterprises) or to selling costs (for trading enterprises), which are accounted for.

The payroll entry will look like this:

• D20 (44) K70 – wages accrued to employees of a production (trade) enterprise.

The accrual posting is made for the salary amount calculated using form T49 “Payment sheet” or form T51 “Payment sheet”.

Withholding personal income tax

Next, you need to reflect the deduction from wages. To do this, we use account 68 “Calculations for taxes and fees” (read more about the account), on this account we open a separate sub-account, the credit of which will reflect the income tax accrued for payment, and the debit will reflect the transfer of tax to the budget. Personal income tax reduces the employee’s salary, that is, in fact, it reduces the employer’s wage debt to employees, therefore, the withholding of personal income tax is reflected in the debit of the account. 70 in correspondence with the credit account. 68 personal income tax subaccount.

The entry for tax withholding from wages looks like:

• D70 K68.NDFL – personal income tax is withheld from the salary .

Calculation of insurance premiums

Insurance premiums are paid to extra-budgetary funds at established rates.

Payment of wages is reflected by posting D70 K50.

Payment is made on the basis or payroll form T-49.

Accounting entries for payroll:

Video: payroll accounting in 1C

Description of the situation:

Between the CJSC, the agent, and the Alfa company, the principal, an agency agreement for transport and logistics services was concluded, hereinafter referred to as the agreement.

The subject of the agreement is the organization by the Agent at the expense of the Principal of the shipment of Equipment.

Clause 2 of the agreement defines the conditions for the execution of an agency order, namely, it indicates what types of work the organization of shipment includes. Clause 3 of the agreement defines the price and payment procedure, incl. Clause 3.2 states: all expenses of the Agent incurred in executing the order are subject to reimbursement by the Principal on the basis of the Agent’s Report and invoice.

Under this agreement, shipment is organized in two ways:

1. CJSC attracts 3 persons. Then the invoices issued to the CJSC are re-issued in full to Alpha Company, with the following accounting entries:

Dt 76.6 "Alpha Company" Kt 60.1.1 "3rd party - for the entire amount of the invoice incoming from 3rd parties."

2. During the work shift, employees of the CJSC perform work to organize shipment (work order under an agency agreement), with the following accounting entries:

Dt 20 “Order under an agency agreement” Kt 70, 69 - “Wages, contributions to funds of employees who worked under this agreement.”

Every month, the CJSC issues an agency fee based on the amount accumulated in the account Dt 76.6 "Alpha Company", multiplied by 2.3% (the percentage is specified in the agreement).

Revenue from an agency agreement is reflected under Kt 90 “Order under an agency agreement”; Thus, a loss is generated on the order to the agency agreement, because expenses for organizing shipment incurred on our own are not billed to Alfa.

Based on the interpretation of the provisions of the contract, is it possible to say that if employees of the CJSC during a work shift perform the work specified in clause 2.1 “Organization of shipment”, then their wages (including taxes and fees) are subject to reimbursement by the Principal in accordance with clause 3.2., and also according to clause 3.1 “an agency fee in the amount of 2.3% of the total amount of costs is charged for the entire amount of costs incurred”?

Those. Based on all of the above, is it necessary for the CJSC to issue invoices for payment to the Alpha Company (for a period of 9 months) in the amount of:

1) 18,000 thousand rubles. - according to clause 3.2, actual costs incurred on your own;

2) 414 thousand rubles. (18,000 thousand x 2.3%) - according to clause 3.1, agency fee?

Considering that wage costs, including taxes and fees, amount to significant amounts (for the period of 9 months of 2014, wage costs, including taxes and fees, amounted to 18,000 thousand rubles), I ask you to give your expert opinion provisions of the agency agreement from the point of view of the correct interpretation described above.

In accordance with paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Clause 1 of Art. 1008 of the Civil Code of the Russian Federation establishes that during the execution of an agency agreement, the agent is obliged to submit reports to the principal in the manner and within the time limits provided for by the agreement.

If there are no relevant conditions in the contract, reports are submitted by the agent as he fulfills the contract or upon expiration of the contract.

By virtue of Art. 1001, 1011 of the Civil Code of the Russian Federation, the agent is obliged, in addition to paying the agency fee, to reimburse the principal for the amounts spent by him on the execution of the agent’s order.

At the same time, the Civil Code of the Russian Federation does not provide for the composition of expenses that the principal must reimburse the agent.

In any case, the services provided by the agent, and in this case, their cost (since the agent’s remuneration is determined from the amount of the agent’s expenses), must be reflected in detail in the agent’s report. Therefore, in our opinion, the Agent’s accounting data in itself is not the basis for claiming compensation for the costs incurred by him.

For example, according to the terms of the contracts, payment for the agent’s services consists of reimbursement of costs necessary for the uninterrupted operation of the gas station and the amount of the agent’s income. Reimbursable costs are the costs of maintaining (wage fund) personnel within the recommended staffing levels and bonus provisions; UST, paid from the income of employees, material costs, costs of training and advanced training of personnel; costs of insurance of employees against accidents and illnesses, other expenses. In this case, all of the above costs are counted within the approved planned limits. In the framework of a tax dispute, the court recognized these agreements as agency agreements and not labor agreements (resolution of the Federal Antimonopoly Service of the Central District of August 21, 2012 in case No. A08-2166/2010-16).

In another case, in a bankruptcy case, the court did not accept the creditor's claims under the agency agreement. The court pointed out that from the contents of the quarterly reports to the agency agreement it does not follow what services were provided to the principal; the agent’s reports did not include the necessary evidence of expenses incurred by the agent at the expense of the principal, evidence that these reports were sent to the principal, and he had the opportunity to familiarize yourself with them, are also not presented. In addition, the amount and procedure for calculating compensation to the agent for the costs of paying wages, renting premises, expenses for services provided by third-party organizations, named in the agency agreement, were not agreed upon by the parties to the agreement when signing it. Consequently, the time sheets presented to the court do not allow us to establish the nature and cost of the actions performed to perform legal, administrative, and other functions in the field of managing the principal’s property (Resolution 17 of the AAS dated March 22, 2013 in case No. A50-19543/2012).

The possibility of collecting the wages of its employees from another person was indicated by the Supreme Court of the Russian Federation in its ruling dated September 11, 2014 in case No. A10-4011/2013: the employer, by paying wages (expenses), acquires the results of the labor of his employee (income). In this case, the plaintiff (employer) incurred the costs of paying his employees to eliminate the consequences of the accident that arose through the fault of the defendant, and during this period the employees did not perform their main labor function, determined in accordance with the statutory goals of the plaintiff. The court recovered the wages of the plaintiff’s workers involved in the liquidation of the accident as part of the plaintiff’s losses on the basis of Art. 15, paragraph 1, art. 1064 of the Civil Code of the Russian Federation.

Therefore, in our opinion, the agent’s expenses reimbursed by the principal, based on the terms of a specific agreement, may include the wages of the agent’s employees working under the agency agreement and charges to the wage fund. However, these expenses must be disclosed in the agent's report, and the agent must have documents confirming both the amounts presented and the attribution of these amounts to the performance of the agency agreement.

At the same time, when considering cases of recovery of damages, some courts believe that payment of employees within the meaning of Art. 15 of the Civil Code of the Russian Federation is not the losses of the organization as a subject of civil legal relations, but its legally established expenses as an employer (Article 22 of the Labor Code of the Russian Federation), and therefore cannot be recovered from another person (determination of the Supreme Arbitration Court of the Russian Federation dated 01.03.2011 N VAS-1537/11 according to case No. A32-6138/2010, resolution of the Federal Antimonopoly Service of the Eastern Military District dated October 14, 2011 in case No. A43-27741/2010, FAS PO dated March 1, 2011 in case No. A55-9858/2010).

From the presented agency agreement it follows that:

The Principal instructs, and the Agent assumes obligations on his own behalf, but at the expense of the Principal, under the terms of the Agreement, to organize the shipment of equipment..., and the Principal undertakes to pay the Agent an agency fee, bear all costs associated with the execution of this order and/or compensate for such costs To the Agent in full (clause 1.1);

Organization of shipment of Equipment includes delivery of the Equipment to the carrier with loading of the Equipment into the carrier’s vehicle, fastening, placement of the Equipment in the carrier’s vehicle (clause 2.1.4);

The amount of the Agent's agency fee for executing the Principal's instructions for the shipment of Equipment is a relative value and is calculated as 2.3% of the cost of all costs incurred by the Agent in organizing the shipment of the equipment (clause 3.1);

All expenses of the Agent incurred in the execution of the order are subject to reimbursement by the Principal on the basis of the Agent's Report and invoice. (clause 3.2). Consequently, the Agent, within the framework of the contract, is obliged to load the transported equipment into the carrier’s vehicle, and the Principal is obliged to compensate, incl. and equipment loading costs. However, the contract does not provide for

that the Agent is obliged to fulfill the Principal’s instructions only by third-party organizations.

In the situation under consideration, the shipment of the Principal’s equipment is carried out, incl. by its employees.

Thus, in our opinion, based on the terms of the presented agency agreement, the Agent has the right to demand from the Principal reimbursement of expenses for the shipment of equipment made on its own by issuing a detailed Report and invoice.

Such compensation may be required in addition to the payment of agency fees. At the same time, when calculating the agency fee, which is 2.3% of reimbursable expenses, the agent’s costs in question can also be taken into account.

At the same time, at the request of the Principal, in order to exclude a legal dispute, it is possible to submit additional documents confirming the amount of costs (for example, calculation of wages of certain employees, confirmation that these employees on certain days were busy only with the shipment of the Principal’s equipment (work order under an agency agreement, order from the manager to send these workers to the appropriate work, time sheets, etc.).

Expenses for remuneration of employees of the organization, including those not on its staff, carried out in accordance with the remuneration system adopted by the organization (including bonuses, incentives and compensation payments), regardless of the sources of payments, are recorded in account 70 “Settlements with personnel for remuneration ", the loan of which shows the amount of wages accrued from all sources. The debit reflects deductions from the accrued amount of wages and income, the issuance of amounts due to employees and amounts of wages and income not paid on time. The balance of this account, as a rule, is a credit one and shows the organization’s debt to workers and employees for wages and other specified payments.

The main register used to process payroll payments to employees is the payroll sheet. This is an analytical accounting register, as it is compiled in the context of each personnel number, by categories of employees, by types of payments and deductions. The organization's expenses for paying employees form expenses for ordinary activities (clauses 5, 7 of the Accounting Regulations “Organization's Expenses” PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. ZZn).

Example. The organization's staff consists of 5 employees, who are given appropriate salaries (table). The accounting policy of the organization and the employment contract define a time-based form of remuneration. In October, the number of working days is 23. The organization's employees received monthly salaries in the amount of 48,287 rubles. Employee Mironov I.I. worked 18 days, Nesterov V.T. - 20 days.

Iyavigi ionodvsіbф vivillyaa and eineyuivn *5*8

With a time-based form of remuneration, the basis for calculating wages is the time sheet (form No. T-13), which reflects information on the amount of time worked and not worked by employees for the current month.

The workers' earnings are determined by multiplying the hourly or daily wage rate of the established category of the worker by the number of hours or days worked by him.

The earnings of other categories of employees are determined as follows: if these employees worked all working days of the month, then their payment will be the salaries established for them; if they did not work the full number of working days, then their earnings are determined by dividing the established rate by the calendar number of working days and multiplying the result by the number of working days paid at the expense of the enterprise.

For the amount of accrued wages, an entry is made in accounting:

In trade organizations:

Debit 44 “Sales expenses”

In production organizations:

Debit 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”

The calculation of wages for operations related to the procurement and acquisition of inventories, equipment for installation and capital investments reflects:

For the amount of wages included in the initial cost of fixed assets:

Debit 07 “Equipment for installation”, 08 “Investments in non-current assets”

Credit 70 “Settlements with personnel for wages”;

For the amount of wages included in the actual cost of inventories:

Debit 10 “Materials”, 15 “Procurement and acquisition of material assets”

Credit 70 “Settlements with personnel for wages”.

Temporary disability benefits and other payments at the expense of social insurance authorities are reflected in the debit of account 69 “Calculations for social insurance and security” and the credit of account 70.

Accrued amounts of bonuses, financial assistance, allowances, wages for work carried out at the expense of targeted financing and in the process of receiving non-operating or operating income are reflected in the debit of accounts 91 “Other income and expenses”, 84 “Retained earnings (uncovered loss)” , 86 “Targeted financing” and credit account 70 “Settlements with personnel for wages”.

The accrual of income to the organization's employees on shares and contributions to its property is recorded using the following accounting entry: Debit 84 “Retained earnings (uncovered loss)” Credit 70 “Settlements with personnel for wages”.

An organization may create a reserve for the payment of benefits for long service. The reserved amounts are debited to the same production cost accounts to which the accrued wages of employees are attributed, and to the credit of account 96 “Reserves for future expenses.”

As workers go on vacation, the amounts actually accrued to them for the vacation period are written off to reduce the created reserve. The following accounting entry is made:

Debit account 96 “Reserves for future expenses”

Credit to account 70 “Settlements with personnel for wages”.

The same record is used to accrue benefits to employees for length of service.

Salary in accordance with Art. 136 of the Labor Code of the Russian Federation is paid at least every half month on the day established by the internal labor regulations of the organization, the collective agreement, and the employment contract.

Payment of wages to an employee is carried out, as a rule, at the place where he performs work or is transferred to the bank account specified by the employee under the conditions determined by the collective agreement or employment contract.

When paying wages, the employer is obliged to notify each employee in writing about the components of the wages due to him for the relevant period, the amounts and grounds for deductions made, as well as the total amount of money to be paid.

As a general rule, the employer is obliged to pay the employee in cash. Payment in other forms is allowed only upon a written application from the employee and only within 20% of the total wages (Article 131 of the Labor Code of the Russian Federation). At the same time, payment of part of the salary in kind (non-cash) is the right, and not the obligation, of the employer.

A form of remuneration in kind may be provided for in a collective or employment agreement. As payment for labor, the employer has the right to issue only those products or goods whose free circulation is permitted by law.

Payment of wages to employees from the cash register is reflected by the entry:

Credit 50 "Cashier".

Payment of wages from the cash register can be made from the amount of funds received in the form of revenue from customers (in trade organizations), or the organization receives funds from a current account. Receipt of funds from the current account is carried out on the basis of a cash receipt, which must indicate the amount intended to pay wages to employees.

Funds for payment of wages by non-cash means can be transferred to the accounts of employees on deposits opened with them in commercial banks, to the accounts of employees intended for payments with plastic cards, and to the current accounts of individuals.

Payment of wages by non-cash means is carried out on the basis of an application from the employee, which must indicate the details of his current account opened by a commercial bank.

When opening card accounts, the organization determines the category of card that will be issued to the employee: payment card or credit card.

A settlement (or debit) card is a bank card issued to the owner of funds in a bank account, the use of which allows the bank card holder, in accordance with the terms of the agreement between the issuer and the client, to manage the funds in his account within the spending limit established by the issuer to pay for goods and services and/or receiving cash. Naturally, transactions with such cards are limited to the amount deposited in advance into the cardholder’s account.

A credit card is a bank card, the use of which allows the bank card holder, in accordance with the terms of the agreement with the issuer, to carry out transactions in the amount of the credit line provided by the issuer and within the spending limit established by the issuer to pay for goods and services or receive cash.

To pay wages on card accounts opened in an authorized bank of the organization, a payment order is drawn up for the total amount of wages, and not for each employee. A list of employees and the amounts accrued to them is sent to the bank.

Debit 70 “Settlements with personnel for wages”

Credit 51 “Current accounts”.

With the in-kind form of remuneration, i.e. the issuance of finished products, goods, etc. to employees as wages, the following accounting entries are made:

For the amount of accrued wages:

Debit 20, 23, 25, 44

Credit 70 “Settlements with personnel for wages”;

For the amount of products, goods, materials issued in kind at sales prices, including VAT:

Debit 70 “Settlements with personnel for wages”

Credit 90 “Sales”, 91 “Other income and expenses”;

For the production cost of finished products, the actual cost of goods and materials issued as payment in kind:

Debit 90 “Sales”, 91 “Other income and expenses”

Credit 10 “Materials”, 41 “Goods”, 43 “Finished products”.

The rules for the bank writing off funds to pay wages to employees of the organization (client) are also established by law.

If there are funds in the organization’s account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are debited from the account in the order in which the client’s orders and other documents for debiting are received, i.e. in calendar order (clause 1 of Art. 855 of the Civil Code of the Russian Federation).

If the funds available in the organization’s account are not enough to satisfy all the requirements presented to it, the bank writes off the funds in a special manner established by clause 2 of Art. 855 of the Civil Code of the Russian Federation.

In accordance with this procedure, in the second place, write-offs are made according to executive documents providing for the transfer or issuance of funds for settlement of severance pay and wages to persons working under an employment contract.

The write-off of funds according to the payment documents of the enterprise itself for the payment of employees is carried out in the third place.