Every employee who works under an employment contract must receive cash wages. Wages are paid at least twice during one calendar month, that is, it consists of an advance paid in the middle of the month and the wages themselves, which are paid on the last working day of the month. It is very important to correctly document the payment of money to employees for their work.
Necessary
- - time sheet;
- - report on manufactured products.
Instructions
Step 1
When hiring an employee, you conclude an employment contract with him, in which you indicate the amount of wages. This can be a salary, a salary with allowances, and possibly a tariff per unit of product (service). The latter is used for piecework wages.
Step 2
Next, draw up an order for employment (form No. T-1). There you also prescribe the salary, possible allowances and coefficients. Do not forget to indicate the amount of remuneration and in the staffing table. Further, all of the above documents go to the accounting department, on the basis of them the calculation and subsequent registration of the payment of wages will be made.
Step 3
You must first calculate. To do this, you will need a timesheet, with which you can get information about the attendance (absence) of an employee at work. If you use piecework wages, then you will need a report on the products produced (services rendered) for each of the employees or for the teams. By multiplying the rate and the units of output, you get the wages that must be paid.
Step 4
Having determined the total amount of salary that is payable, remove it from the current account. To do this, you need a checkbook, which you can get from your bank. Be sure to indicate on the check that the amount is withdrawn to pay wages.
Step 5
After that, draw up a cash receipt (form No. KO-1). In accounting, reflect this by posting D50 "Cashier" K51 "Current account". Please note that at the end of the day, the cash balance must not exceed the previously set limit.
Step 6
Indicate the amount of salary for each employee in the payroll (form No. T-51). In this form, indicate the employee's personnel number, full name, position, salary (tariff rate), the number of days worked and the amount of salary. Also, you must register the amount of personal income tax. This form is used when paying salaries using payment cards.
Step 7
You can also use the payroll (form No. T-49). Please note that if you fill it out, then the payroll does not need to be drawn up. In this form, also indicate the full name, personnel number, number of days worked, the amount of personal income tax and the amount payable. Upon receipt of the salary, the employee must sign and make a transcript.
