According to the Labor Code, each organization is obliged to pay wages to its employees at least twice a month. Its size should not be less than the minimum wage (international wage), which is established by law. In accounting, it is imperative to reflect the amounts issued to employees, but how to do this?
It is necessary
- - labor contract;
- - staffing table;
- - time sheet.
Instructions
Step 1
The salary of employees is calculated based on the salary, which is spelled out in the employment contract, as well as from the accounting of hours worked, which you can familiarize yourself with from the timesheet. Also, bonuses and bonuses can be added to wages.
Step 2
In the event that the payment is piecework, it is necessary to keep records of each product released by this employee. As a rule, the tariff is set per unit. For example, a turner receives 145 rubles for each drum produced. It is known that in a month he manufactured 150 units of products. Thus, 145 rubles * 150 units = 21,750 rubles for manufactured products.
Step 3
Salaries must be paid twice a month. So, for example, on the 15th, you can pay an advance, and on the 30th, the wages themselves. As a rule, the amount of the advance is set as a percentage of the monthly salary.
Step 4
It should be noted that wages are calculated once a month, which means that personal income tax must be withheld and transferred to the budget at the end of the month. When issuing an advance, make the following entry in accounting: D70 K50 - an advance has been paid to an employee.
Step 5
And at the end of the month, pay the remaining wages minus personal income tax and reflect this by posting:
D20, 25, 26, 44, etc. K70 - salary issued to the employee;
D70 K68 subaccount "personal income tax" - personal income tax was charged from wages;
D68 subaccount "personal income tax" K51 - personal income tax paid to the budget.
Step 6
The issuance of wages is drawn up in the payroll (form No. T-49 or T-51), in which each of the employees, after receiving the payment, must put a signature on them. The salary must be paid within three days, the remaining amount must be deposited into the current account (if the balance limit does not allow keeping such amounts in the cash desk of the organization).
Step 7
That amount of wages, which for some reason was not paid, is deposited, that is, transferred to storage. In this case, write “deposited” in front of the employee’s surname in the payroll, and make an entry in the accounting records: D70 K76 subaccount “Calculations on deposited amounts” - unpaid wages were deposited.
Step 8
Accordingly, after the employee has expressed a desire to receive this payment, it must be debited from the credit of account 76.
