Job description of the accountant on the calculation of wages: duties, rights and responsibilities

A person holding a certain position always has clear duties and rights. The accountant involved in the calculation of payroll is not an exception. On the contrary, a responsible post obliges the employee to follow the established rules and know his rights.

Why the job description is so important

Any employer, taking a person to the required position, is interested in ensuring that the candidate fulfills the duties assigned to him as precisely as possible. To do this, the enterprises create job descriptions that regulate the work order of the staff. This document is especially needed in companies with a large staff. For example, in accounting, each employee performs his part of accounting. The job description of the accountant on the calculation of wages is a kind of restraint for the duties assigned.

In turn, the accountant, who is assigned to a position related to the calculation of wages and taxes, must necessarily familiarize himself with his duties. Moreover, the job description must be properly drawn up and signed by the head of the enterprise.

The accountant who calculates the salary must observe certain terms of accrual and reporting, therefore it is especially important to consolidate the relations with the relevant normative document.

The job description does not have a standard structure, so each company can edit this document at its own discretion.

Appointment to office

The accountant for the calculation of wages is approved for the post by the general director. The candidature of the applicant must be agreed with the chief accountant of the enterprise. If the applicant has a higher education, then the requirements for length of service are not required. A specialist with a secondary economic education must have at least three years of experience in this field.

Do not approach this point formally. If the company is looking for a professional accountant with the required length of service, then such a requirement must be prescribed in the instruction. In the future, inconsistency with this item may serve as a reason for refusal to apply for employment. And the refusal will be justified and will help the enterprise in case the candidate starts to challenge the negative decision.

The salary accountant is accountable to the chief accountant in his work. According to the tariff scale of salaries, such an employee should receive less than the chief accountant, despite the similarity of responsibility and the workload of the working day.

What an accountant must know in the conduct of payroll calculations

The job description of an accountant on the calculation of wages does not regulate the level of knowledge that an employee must meet, but nevertheless responsibility requires the applicant to have certain experience and knowledge.

First of all, the accountant should know the accounting law well, navigate the legal documents perfectly, correctly use the regulations, letters, orders and other regulatory documents related to the calculation of earnings and taxation. Work of the bookkeeper on calculation of wages assumes accurate document circulation which should be strictly observed. Also, the candidate for the position should know the chart of accounts and all necessary correspondence.

A modern accountant should be able to work with specialized programs, as well as possess the skills of electronic document management related to the delivery of accounting. Naturally, there will be no superfluous knowledge of safety and labor protection standards.

What an accountant must perform for calculating wages: duties

The duties of the employee in the job description are devoted to a whole section. It details all the nuances of the post.

The calculation and calculation of wages are the primary duties of the accountant in this sector. Inherent work in this area can also be considered the calculation of salary taxes and insurance premiums, control of their transfer.

For the correct calculation of the employee's working hours, the accountant must compile a report card, correctly calculate sick lists, collect the necessary documents to confirm tax benefits. An accountant must carefully monitor all changes that occur in the personnel sector, as well as timely reflect in the documents internal orders for the calculation of bonuses and material assistance.

Responsibility for violation of the duties assigned

If certain violations are detected in the course of the work, then administrative sanctions should be applied to the employee. The job description of the accountant on the calculation of wages contains a number of disciplinary measures that control compliance with duties.

Administrative punishment is expressed in monetary form and amounts to 30 to 50 times the minimum wage. The amount of the penalty depends on the degree of distortion of the data. In case of willful violation of the legislation - understatement of wages and concealment of taxes - the accountant will be brought to criminal punishment.

Official and professional rights of an accountant

A professional accountant is entitled to require employees to provide the necessary documentation on the basis of which the employee's income will be calculated. In the event of a refusal, the salary is calculated on a general basis, according to the time table.

Also, the accountant has the right not to take incorrectly filled documents into account, require timely provision of primary statements and registers, as well as make suggestions to the management on the optimization of tax accounting.

Rules for the approval of job regulations

The job description of the accountant on the calculation of wages is an independent document, which is formalized according to the accepted rules of document circulation. Do not make the instruction an integral part of the employment contract, since an additional agreement will have to be made to make changes.

After agreeing all sections of the document, the Director-General looks at the instruction. Also at the bottom is the date of approval and printing. Candidates for the position must be familiarized with the document before signing the main employment contract. The job description starts from the date it was signed.

Additional requirements for the applicant

Some employers, for the purpose of additional testing of the applicant's knowledge, apply tests for the accountant on the calculation of wages to the job description. Only if the test passes successfully, the accountant is recruited.

In case of changing the duties specified in the instruction, it is necessary to edit the document and sign it again. Also, an additional agreement to the employment contract will be required, since new duties may entail a change in the payment of labor.

Accepting an employee for the enterprise, which will perform the calculation and calculation of wages, should be as carefully as possible to study the candidacy. The wage management area is the most important in accounting and requires serious administrative control.