The payroll is used as a payment document to issue wages to employees of the organization. Payroll can be paid within a few days, which is convenient for employees. All information on the payment of the amount to employees is not confidential, which is the lack of payrolls.
It is necessary
- - Payment statement;
- - Journal of registration of payrolls;
- - A list of employees;
- - Information about the amounts of payments to employees.
Instructions
Step 1
Enter the full name of the organization, write in the line "structural unit" the name of the department responsible for compiling the statement. In the column "Corresponding account" indicate the account on debit "70".
Step 2
The salary at the cash desk can be kept for 3 days. In the line "To the cashier for payment on time", put the start date for the issuance of wages and the end date, after 3 days from the date the money was issued. The column "Settlement period" should be filled in accordingly. Capitalize the total amount payable, starting at the beginning of the line. Always indicate kopecks in numbers only. Sign the authorization for the payment of wages with the head of the organization and the chief accountant.
Step 3
In the columns "Document number" and "Date of drawing up" put down the serial number and the date of drawing up the statement.
Step 4
On the second page of the payroll form, fill out the tabular section. Indicate the employee's serial number in column 1. Next, fill in his personnel number, which is indicated in the employee's personal card. In column 3, write the last name, first name and patronymic of the employee. Enter the amount accrued to each employee in numbers in column 4. Write it close to the left vertical line of the column.
Step 5
If an organization employs several dozen people, the payroll can be multiple pages. Enter the number of payroll sheets in figures in the "Number of sheets" line.
Step 6
At the end of the due date on the payroll, mark “Deposited” against the names of the workers who did not receive wages. Column "Note" is used in case of receiving wages by proxy by another person. In this column, indicate the number of the submitted document.
Step 7
At the end of the payroll, after the last entry, summarize the total line for the payroll. For the amount of wages issued, draw up an expense cash voucher in form N KO-2, the number and date of which should be put on the last page of the payroll.
