Estimated statement for sn. Payroll for issuing wages - download

When paying the accrued salary, you must fill out a payment statement, this personnel document will be drawn up on the basis of the settlement statement. Typical form of payment statement - T-53. How to fill this form? Let us dwell more on the features of filling the T-53 form. In the article, besides the fact that you will find a filled form of a form, you can also download the T-53 form itself.

Sample of filling out the payment statement (form T-53)

Fill you need two sheets of form: On the first sheet, general information about the organization, the period of calculating wages and the amount you need to pay employees; On the second sheet you will find a table in which you need to make a list of employees to issue a salary.

You can download the sample and blank of the payment statement below, if you have any difficulties with filling, then we will analyze in detail the design of this form.

Filling the title sheet of the payment statement (T-53)

On the title page indicates the name of the organization. If a salary is issued to a particular structural division of the organization, then its name is indicated in the next line. If the salary is issued to the company as a whole, then we put a ditch.

As a corresponding account, an account of accounting for payments with personnel on wages - account 70.

Next, you need to specify the deadline for which cash for issuing a salary is cash from the current account. At the cash desk, in the end of the established limit, they cannot be stored, in the evening all cash is subject to mandatory delivery to the bank. The exceptions are funds cash for salary, they can be stored for 3 days, including the day of receiving them in the bank. Therefore, in the line "On the cashier to pay .. by .." you need to specify a three-day period, starting from the date of receipt of money in the bank.

Further indicates the total amount of wages, in words and figures; The sequence number of the statement and the date of compilation. As an estimated period, it is written a month for which it is necessary to pay wages.

Payment statement. Filling sheet number 2.

Next, you need to fill out the table in which you need to consistently and line the data of the employees specified in the table: the employee's table number, his last name and initials, the amount of the flow of the salary.

If some employees did not receive a salary, for example, due to lack of within three days specified on the title page, then the money must be passed to the bank, and in column 5 it is necessary to note the amount depositing. The worker will receive her later.

When the entire table is filled, the staff received their earnings, under the table you need to write a total amount issued and, if available, then the deposited amount. The amount is indicated in words and in brackets in numbers. In the column "paid" indicates the name, first name, patronymic of a person responsible for issuing a salary.

The following document is indicated, on the basis of which the money was issued to employees from the cash register, this is the expendable cash order: its number and date. Everything, the payment statement is framed, it is necessary to transfer it to check in the accounting department and on the signature to the manual.

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This article will discuss salary statements. There are three unified forms of wage statements: Calculated (T-51 form), payment (T-53 form) and a settlement payroll (T-49 form). All three forms are approved by the Decree of the State Statistics Committee of January 05, 2014. No. 1. The same decision approved and the procedure for filling them with which you can find below. Each wage statement has its own purpose and a feature, which we will talk about in more detail in this article. Below you will also be able to download the forms of wage statements and familiarize yourself with the samples of their fill.

Salary statements forms

Estimated statement - Form T-51

The estimated statement is intended to calculate the salary and reflection of salary accruals to employees. Unlike other forms, the estimated statement cannot be used to pay wages. In this connection, in this form there is no graph for the signature of employee signatures.

Estimated statements are convenient to use organizations and entrepreneurs who pay salary in non-cash by transferring employees to salary cards. In this case, since cash by employees are not paid, it is not necessary to record the fact of issuing salary.

You can download the form form T-51 above, and you can get acquainted with the filling sample in a special article according to the above.

Payment Statement - Form T-53

In contrast to the settlement statement, the payment statement is a statement for the issuance of a salary to employees. The T-53 form can be used in the economic activity of the organization and entrepreneurs who pay employees with cash salary through the cashier. The fact of obtaining a salary is fixed in the payment statement by improving the signature of the employee.

For a total amount of wages issued to employees should be drawn up, the details of which are indicated in the payment statement.

Note! If the payment statement is used in economic activity, then the settlement statements should be issued. At the same time, the payment statement is needed for issuing a salary, and the calculated - to calculate and accrual wages.

A sample of filling the payment statement is given.

Estimated payment statement - Form T-49

In order to simplify the document management of organizations and entrepreneurs, a mixed form was approved - a settlement payroll, which reflects the accrual and issuance of salary.

As well as the payment statement, the settlement payroll is compiled only if the salary payment is carried out in cash. At the same time, neither the calculated nor the payment statement is made up.

If the calculations with the salary employees are translated into a non-cash form, then the settlement and payment statement cannot be used in this case.

You can familiarize yourself with the sample filling of the settlement and payment statement.

Thus, entrepreneurs and organizations can independently choose which documents to be applied to calculate and issuing a salary. Use a single document - a settlement payroll (form T-49) or 2 documents - a settlement statement (T-51 form) for calculating the salary, and the payment statement (T-53 form) to issue a salary.

The wage statement in any form should be drawn up with the instructions approved by the State Statistics Committee. You can familiarize yourself with these rules below.

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The main document that is filled with cash payments at large enterprises is the payment statement. Like any other, it has its own rules and design features.

This form is usually used in large companies - small firms for settlements can issue profitable orders (operate within one day).

What is a salary statement?

Salary statement - form in the form of T-53 (OKD No. 03010111). It is applied at enterprises to issue a salary to employees. This document is similar to the settlement statement. A key difference - in the T-53 indicates the amount that will be listed by the "clean" employee (that is, after all deductions).

T-53 may consist of several pages (depends on the number of personnel). The deadline is usually up to 3 business days. Blanches in form T-53 are registered in the journal under the sequence number. It needs to be conducted throughout the calendar year, and then stored in the company's archive of the following 5 years. It will not hurt to know about the rules and features of its fill.

Salary statement - Blank (download)

Payment Selfness - Filling Sample

Features of filling out a wage statement

The document must fill in an accountant (or manually on a printed form, or on a computer with a subsequent printout). After that, the form is signed by the Director and is transmitted to the cashier, which will give cash to employees according to the list.

The following information indicates on the personal sheet:

Name and OKPO enterprise.
Debit account.
The term of the statement (at least 5 days from the date of its signing).
The amount of wages, which is supposed to be paid on this document.
Signatures of the chief accountant and the head of the company.
Estimated period.

On the next sheet (or sheets, if there are many employees) a table with the following columns:

Record number.
Cabinet employee.
Femo employee.
Amount to issue.

Opposite each row (employee) leave a place to sign an employee. He must subscribe to the fact of money. If for some reason the money was not issued - opposite this officer, the cashier puts the mark "Deposited".

If a large number of employees and the cashier do not know everyone in the face - in the last column, a document is specified that the employee must have to make money. If this is not required, the column is not filled.

Important: If the worker distinguished itself with some positive qualities or achievements, the manual may write out.

At the end of the form, the cashier contributes the result: what amount he issued, and how much was deposited (if it was). When the form is fully filled, it is signed by the cashier (which issued funds), dates back and transmitted to the accounting department. It is obliged to check the accountant and, if there are no errors, sign and put the test date.

Are corrections are allowed in the statement to issue a salary?

When filling out the document (especially if not one form is filled, and immediately a large number) errors are not excluded. If they are detected by the cashier before issuing funds, the paper returns to the accounting department. If it is impossible to reorder the document, you can cross the erroneous data and enter the correct.

To prevent errors and not correct them, any form should be filled according to the rules (including).

Important: The correction must be certified by signatures of responsible persons who signed the initial option. Also, the date of application should also be installed. No signatures and dates, the correction is considered invalid.

Let's sum up

The statement for issuing a salary is not the most basic document with which accounting needs to be operated. The form of T-53 form is filled regularly, but the process of its design is simple and fast.

The main nuance is the lack of errors in numbers: due to inaccuracies in the calculations, an employee (or employees) may not be paid money or vice versa - get more. To prevent errors after filling in an accountant and after issuing funds, the document is checked and stored in the enterprise archives.

When the business entity uses employee labor in its activities, which has been involved in labor contracts, he must charge and pay to his employees for the established rules of salary for their work. For the work of calculating remuneration and its design in 2019, the T-51 settlement statement can be used. In existing economy conditions, it is one of the main forms for paying salary.

The duty of the software is assigned to the accountant of the settlement department. If it is absent, then any other accountant, economist, director, etc. can produce remuneration.

It is these specialists in the implementation of the settlement of remuneration constitute the primary documents on the accrual of salary, including the settlement statement. The company has the right to apply the form approved by statistical bodies, or based on its own proprietary, taking into account the peculiarities of the implementation of activities.

The estimated statement may be prepared manually at the form acquired in the printing house, which is typical for small business enterprises. However, it is more efficient to prepare it in accounting programs, where filling is programmatically with the implementation of calculations in automatic mode.

The use of the T-51 form also involves the use of the T-53 form. The second document takes place for the payment of remuneration to employees of the company. Such a principle of accrual and payout payments is characteristic of enterprises that are not related to small businesses in which accounting is in full.

Attention! For organizations that are considered small enterprises, it is more efficient to use such a form as. The design of a single document becomes possible due to a small number of employees in order to simplify and optimize accounting.

The estimated statement is the main source of information for calculating NFFLs and insurance premiums for mandatory types of insurance, as well as to fill all the necessary tax reports.

The settlement statements are stitched from month to a month with the documents attached to them, to which the calculations of the vacation taxes can be attributed, disability benefits, etc.

The frequency of compilation

The estimated statement allows you to determine the size of earnings, which worker will receive over the past month.

At the same time, according to the latest changes in the legislation and letters of supervisory authorities, the organization is obliged to pay an advance payment, but to produce its calculation, based on the number of days and accrual periods generated during this period.

In this regard, it is desirable to determine the amount of advance to produce with the help of a settlement statement. Further, after the completion of the month, the calculation is made by a new document, while the total number of worked days and all necessary accruals takes into account. The amount issued at the same time is indicated by a separate column in the "kept and credited" block.

What documents are issued on its basis

Based on the data contained in the settlement statement:

The T-53 payment statement contains the names of employees and the amount of salaries to issue;
The T-53A form magazine is intended for end-to-end registration of all issues issued in the company T-53;
The personal account, the format of T-54 or T-54A - after calculating the salary, information about accrual and deduction for each month is transferred. The personal account is conducted for each employee of the company.
- discharged on a specific employee when paying a salaries;
The registry for listed salary is drawn up if the salary is transferred to employees on maps or accounts. Usually contains a card number or account and the amount for enrollment.
Payment order - issued when listed wages for cards or bank accounts. It can be issued individually for each employee, or for the entire amount of extradition, if the payment is made by registry.

Download the form of the settlement statement in the form T-51 for 2019

Sample fill in the calculated statement in the form T-51

Facial part

Make data on the form you need to start with a title page. There is a company name, as well as assigned to it. The statement can be composed for any particular department. In this case, its name must be recorded in the graph, coming further. If the form is drawn up for all employees of the company, then in this column you need to specify a dashboard.

Near the document name, its number is written in order, the date when the form was filled, the interval of the reporting period for which the calculation is made.

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The main table is located on the reverse part of the form. It requires information about the calculation of salaries and deductions from it. It is necessary to fill this side by line, while only one line should be assigned to one employee.

Column 1. Includes end-toile numbering of strings throughout the document.

IN columns 2-4 You need to record personal information on each of the employees. This data is usually transferred from them. So, the assigned toabile number corresponds to the column 2, the surname and initial column, in column 4, is affixed by the position on which it works.

IN Column 5. The salary of the employee is entered or its tariff rate for an hour.

Columns 6. and 7 Designed to indicate the number of days spent during the reporting period. Information here must be transferred from the table of working time.

At the same time, the number of working days developed in the column 6 is made, and in the column 7 - the number of weekends and festive, when an employee perform labor duties. It is necessary to perform such a separation, because by law weekend or holidays must be paid for a tweaked rate.

Columns 8-12. Form together the block "accrued". At the same time, in columns from 8 to 11, various kinds of accrual for the specified period (the main salary, premiums, vacation, calculation during dismissal, hospital and others) are indicated. And in the column 12 it is necessary to summarize in all charges.

In turn, the columns of 13-15 are combined into the "kept and credited" section. Thus, the column 13 is affected by the amount of the tax of the NDFL to be held with the employee, in the column 14 - the total amount of tax benefits provided.

Attention! If you need to specify more retention (for example, alimony, compensation for material damage, etc.), then the number of columns can be increased. Count 15 is a general outcome to hold from the employee.

If a debt is listed at the date of calculating the salary for the new period, then it is necessary to use columns 16 and 17 to indicate its amount. The total amount of salary to issuance to the hands is written in column 18.

On this, the filling of the statement is completed. An employee who engaged in its preparation signs a document, indicating the post and decoding.

Data payments for the document

The T-51 form is not directly involved in the issuance of salary - its functions only define it. However, on the basis of this document, payment statements may be issued, for employees will be issued earnings.

Each company should be created by the Labor Position. In addition, certain dates must be established by order, which should be paid. The law establishes that it should take place at least twice a month. The period between issuance days should not exceed 14 days.

It is not forbidden to make payments more often (for example, once every 10 days or every week).

In addition, the number that the salariary is paid, should not be later than the 30th day of the month, and the remainder of the salary is up to the 15th day of the month, which follows the calculated one.

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Important! If the salary is issued in cash from the cash register, the period of payment cannot be over 5 days, including the day of receiving funds from the account to the cashier.

Accounting wiring

Based on the data contained in the settlement statement, the following postings are performed in accounting. For the main salary, premiums, hospital and vacation payments, they look like this:

Debit	Credit	Operation
20	70	Made accrual for main production workers
23	70	Accrual for employees of auxiliary production
25	70	Accrual for employees who fulfill the obligations of the general production
26	70	Accrual by employees with administrative functions (leadership, accountant, etc.)
44	70	Accrual to workers who are busy in trade
91	70	Accrual to employees who directly do not participate in industrial activities

Other payments can also be assigned to the employee:

The settlement statement also takes into account the amounts that need to keep the employee's earnings.