Calculation form of the T-51 form: application features

In a competently organized financial accounting system of the company, special attention is paid not only to the selection of the system of settlements with the staff, but the perfect filling of the initial documents on the calculation of wages, for example, such as the T-51 payroll.

Purpose of the document

The optimal option for the application of this accounting register is the system for issuing wages on payment cards through bank terminals. In this case, the company does not compute payroll accounts , since payment of wages is not carried out through the cashier's office.

Let's consider features of the document and we will understand in details of its filling. Settlement account - a registration form that reflects the amount of earnings to be handed out to each employee with a summary of the total accruals, deductions and payments as a whole for the statement.

The form is formed by the bookkeeper. He is responsible for the reliability of the information stated in it and confirms this document with his own signature. The form is filled out on the basis of credentials: outfits, personal accounts, time sheets and work schedules.

The payroll contains the following information:

• Calculations for calculating the amount of wages and necessary deductions;

• the amount of salary to be paid to each employee.

This monetary document is drawn up for the reporting month and is the basis for the transfer of information to the bank, which transfers the amount of wages to issuance to card-accounts.

Basic requisites of the form

The form of the payroll T-51 is unified, approved by the Decree of the State Statistics Committee of 05.01.04, has the assigned code according to OKUD (0301010) and a number of mandatory details on the title page:

• Business name;

• OKPO code;

• number and date of the document;

• the time period for which the salary is charged.

Filling in the turnover of the statement occurs in a tabular form with the indication:

• the sequence number of the record;

• personnel number of the employee (when maintaining personnel records with assignment of personnel numbers);

• Full name of the employee;

• positions, professions;

• The tariff rate in rubles;

• information on the number of days worked (hours) and the availability of weekends and holidays;

• amounts of payroll by type with summing up the total amount;

• amounts to be deducted from wages with a summary totaling;

• the estimated amount of salary to be paid to the hands or the debt of the employee to the firm.

Filling the title

The payroll has a title page and a spreadsheet. In case the contingent in the company is large, several sheets are filled with mandatory numbering and a mark in the special column of their number.

On the title page is the code for OKPO, the name of the enterprise and its structural subdivision, if such exists, the number and date of the statement, the billing period is indicated.

Filling a table

The tabular part assumes the filling of 18 columns, which are a step-by-step calculation of wages for each employee:

1 - the record number is put in order;

2 - personnel number of the employee;

3 - the full name of the employee;

4 - indicate the profession (position) of the employee;

5 - the amount of the salary or the hourly wage rate;

6 - the total number of actually worked hours is indicated;

7 - the number of days off and holidays.

The payroll is convenient in terms of cost grouping, so in the boxes 8-12 you specify the amount of payroll:

8 - the amount of the accrued time-based payment is indicated;

9 - the amount of the calculated piece-rate payment is indicated;

10 - indicate the amount of other charges (for example, territorial coefficient, surcharge for traveling nature of work, etc.);

11 - notes on other income received;

12 - the total amount of charges is calculated.

Columns 13-15 calculate the deductions:

13 - the amount of personal income tax is calculated;

14 - other deductions (alimony, contributions to the trade union committee, penalties for court decisions, cost of uniforms, other deductions at the request of the employee) are indicated;

15 - the total amount of deductions is calculated;

16 - the debt of the enterprise (accounts payable) to the employee (for example, according to calculations with accountable persons, if the advance report is compiled, but not paid by the employer) is indicated;

17 - indicates the debt of the employee working for the company (for example, for damages caused to the company);

18 - indicate the estimated amount to be issued to the hands.

Methods of document management

With a mechanized method of accounting, a statement of accounts, the form of which the company has the right to develop independently, must contain all the required details.

The advantage of using this document is a convenient compact form that groups data on accruals, deductions and payments for the reporting period and allows quick and qualitative reconciliations of the final figures with analytical data.