Registration and payroll step by step for beginners

What is the order of salary calculation step by step? For beginners this information is of great importance. Usually accounting procedures and charges are made in a special accounting program 1C. In it, all operations of the enterprise are recorded. In this article, we will talk about how to make the registration and payroll. Step by step for beginners will be prescribed the algorithm of actions of all necessary accounting operations.

Registration and calculation of wages

In view of the established salary, allowances, sick leave, holidays, bonuses, bonuses and fines, wages are paid every month to employees of the company, firm or institution. During the issuance of payments to accountants, it is important not only to properly credit, issue, but also to confirm these operations documented. The entire procedure is quite difficult for novice accountants, however, experienced workers also keep up the knowledge, read news in this area and get acquainted with new orders.

Documentation processing of payments is a part of the account of calculations on the salary as the payment is charged on the account of working hours. Time-based payroll is used for the T-thirteen account table. This internal document, which is issued to all employees upon admission to work.

Documents that are necessary for calculating and calculating the salary

Before you understand the calculation of wages step by step (for beginners below the detailed information is provided), you need to familiarize yourself with the types of documents for which payments are issued. For registration and payroll use special statements. According to the law (Article 9) 402-FZ of December 6, 2011 "On Accounting", all documents and statements for accounting developed according to standard requirements. But the state does not forbid enterprises to develop such statements themselves. It is only necessary to approve new forms in the order on accounting policy.

Settlement document T-fifty one is one of the main accounting documents that is used to calculate payments to employees of the enterprise. The form should be filled in as follows: the employee's surname, first name and patronymic are followed by his employee number, the title of the post, the rate according to the contract, the number of hours per month and the amount of payments. This statement must be signed by the accountant who compiled it.

The payroll T-53 is a statement that confirms the fact that workers are paid wages. It is convenient to use, because with the help of such a document it is possible to immediately pay out a payment to a large number of employees.

T-49 is a payroll account of the primary accounting department, it is necessary to calculate the payment for labor. It is used in small firms, where a small number of workers work. If you use this statement, documents T-51 and T-53 are not compiled.

When you need to pay salaries

Regardless of the number of working days for employees, wages must be paid for hours worked from the first to the thirtieth day or from the twenty-eighth to the thirty-first day. These accrual conditions are specified in the law of the Russian Federation in Article One hundred and thirty-three of the Labor Code.

Bonuses are paid at the time of payment of the basic salary or in the manner specified in the enterprise documentation. The enterprise pays the benefits as the right to receive benefits arises.

The salary is given out by the cashier. The payment is issued in the cashier's office of the enterprise or transferred to the personal bank account of the employee. Enrollment is based on data in the payroll T-53. The statement for issuing T-53 money is transferred to the cashier for five days, after which it is closed. When receiving money, employees leave their signature on the form.

Payroll for beginners: posting

In accounting, there are certain rules that regulate the filling of data in the program. You can not violate these rules, because you can distort the data of all accounting. The latter will cause errors, which will be very difficult to fix. Perhaps this will cause a bookkeeper to be reprimanded or fired.

To write down the amount of the account in the account, you need to create a posting on the accounts with certain rules. In the posting, you need to specify: the credit of the accounting account, the debit of the accounting account and the amount. Posting is a record in a computer or in a paper journal that writes data about a change in the debit of one account and on the loan of another, and displays one amount.

Postings must be created according to certain rules. What is forbidden to enter:

• You can not write down the amount for one account without marking another account;
• Using one posting, you can not write two different amounts.

Such rules prevent incorrect entries in the accounting records, which makes it possible to balance the balance in the end result.

What else should I mention when talking about calculating salary step by step (for beginners)? Wiring in 1C can be created in two ways:

• Enter in the form of a document, indicating the debit of the account, the loan and the amount;
• With the help of a document that will itself post on a specially written algorithm of the program.

Usually the salary is paid from the cashier, so a certain amount is withdrawn from the current account on the basis of a cash receipt. To do this, use wiring D50 and K51. This amount can be at the cashier only three days. If the payment is not made within a certain period, the money will be returned to the bank on the basis of an announcement of a cash payment. Wage K50 and D70 are displayed.

Account seventy in accounting

Companies and companies use seventy accounts to display and pay for rewards - these are payments to employees on payroll. Under the account seventy conduct postings on all types of payments:

• Wages;
• Bonuses, bonuses;
• Surcharges and surcharges;
• Hospital, allowances, leave.

Also, with the help of the account, accruals and payments of pensions to working pensioners occur, and payment of deductions for alimony of certain employees. Usually one such account is used to account for one employee of the enterprise.

Wage calculation step by step for beginners in 1C

How do you use the seventy bill and charge employees with the 1C program? Payroll for beginners is described below:

1. In the program it is necessary to go to the bookmark "Salary" - "Payroll to employees of the organization".
2. In the open form, you need to specify the department.
3. The date on the form is set automatically (the last day of the month).
4. You must click on the "Fill" button on the toolbar. After that, the program automatically pulls up the entire list of workers from the directory "Workers of the enterprise."
5. In the column "Result" the employee's salary will be automatically set. It can be manually changed.
6. In the field "Personal income code of personal income tax" is automatically calculated income tax.
7. After entering all the necessary data, you must save the document by clicking the "OK" button.

Program 1C-FIREPLACE

1C-KAMIN program is designed for calculating salaries, taxes, insurance premiums, for maintaining personnel records and for preparing reports. Used in large enterprises and small firms, in any field of activity. Includes all tax regimes: ECCN, USN, UTII. Its advantages are as follows:

• The program does not require any modifications for each enterprise;
• Simple interface;
• You can calculate wages for employees of several companies;
• The program has built-in "1C-Reporting" (sending reports on the enterprise to the FIU, FSS, IFTS);
• You can use "1C-Connect" and "1C-Link".

FIREPLACE PROGRAM

What opportunities does the program provide for an accountant in time for payroll? The program performs a number of necessary calculations, which are necessary for the calculation of payments. Feature List:

• Calculation and remuneration of labor for departments, sources of income, periods of charges;
• Payment and calculation of salary and tariff, on a piece-rate basis, as well as the enrollment of premiums and bonuses;
• Accrual on the average wage rate (travel and vacation);
• Calculates social benefits;
• Conducts payment for long service and payment by KTU.

Sequence of payments

How to make payroll with the help of the program? Wage calculation step by step for beginners in the FIREPLACE:

1. You need to go to the "Payroll calculation" tab and click on the "Charge type" navigation panel. Types of accrual are revenues in the form of payment, premiums, allowances, etc.
2. To enter a new charge, click the "Create" button. There are three tabs in the form of the directory element.
3. In the charging field, you must enter the name of the accruals.
4. Select the type of income.
5. In the field "Type of income for insurance contributions" you need to specify the method of accrual, which is taxed.
6. Specify the cost item.
7. If the payment is calculated as a percentage of the amount of other charges, you need to check the box in the empty "There is a database" box. After the checkbox is checked, the "Base" tab is activated in which the charging base is specified.
8. If you check the "Do not index" checkbox in the empty window, the charge will not be indexed.
9. You need to save the element of the directory with the "Record" button.
10. In the tab "Included in the database" it is necessary to generate accruals, deductions and deductions.
11. To save the data you have to press the "Save and close" button.

Piece-rate work

Piece payment is a calculation that is based on the quality and quantity of work done. It can be divided into individual payment and brigade. Individual accrual is paid to one person for performing a certain type of work. Brigade accrual depends on the amount of work and individual salary, the whole team.

Piece-rate work can be divided into certain types. There are 4 types of piece rates:

1. A simple piece - rate is a payment that is based on the tariff scale of rates and a single tariff-qualification reference book of work and profession.
2. Piece-bonus - this is a fee not only for the production of products, but also premiums.
3. Piece-progressive - this piece-rate payment, in which the product, which was produced within the limits of the norm, is paid according to the piece rate.
4. A lump sum is a piece payment.

How to make the salary calculation step by step for beginners on a piece rate basis? To do this, you must perform certain actions:

1. Configure the calculation type.
2. Enter technical operations.
3. Introduce a piece-work dress.
4. Calculate and calculate salaries for company employees.

Calculation of salaries in 1C 8.2

In 1C version 8.2 there are two ways of calculating and calculating the salary step by step for beginners. Manually you can calculate with the help of documents in a certain sequence. You can also use the "Wage Accounting Assistant". Payroll for beginners step-by-step without using the "Wage Accounting Assistant" implies the following actions:

1. Enter all personnel orders.
2. Input of unchanged surcharges and allowances.
3. Calculation of payments for one month.
4. Enrollment of insurance contributions with FOT.
5. Formation of a payroll.

Salaries in budget organizations

In what order is the salary calculated step by step for beginners in the budget organization? For incremental calculation of wages, it is necessary to establish data on the staffing table, the level of employees, the rate of tariffs for time, as well as time-keeping information for the month. It is also necessary to take into account normative acts that regulate the charging of payments.

In order to streamline and normalize wages to state employees, the law introduced:

1. Single tariff scale.
2. Hourly wage.
3. Tariff categories.

Calculation of the average salary in the Russian Federation in 2017

In 2017, as in previous years, according to the law, according to Article One hundred and Thirty-sixth RF Labor Code, wages must be accrued twice a month. If the employer violates the conditions, then he may incur administrative responsibility. Therefore, the calculation of salary step by step for beginners should be carried out by such types of payments:

1 Advance due to future salary. It is a certain percentage of the basic payment.

2. Salary for the full working month. Depending on the working days, it can be charged for one half, and for two half months.

The main indicators of the average salary in 2017:

• The amount of payments that have been accrued in one year;
• Time of work on the calendar for twelve months;

To calculate the average wage use the formula: Average wage = Payments for the year / for twelve months.