According to the Labor Code of the Russian Federation, wages must be paid at least twice a month with equal intervals of time. The date of issue must be indicated in the internal legal acts of the company. The accountant of the enterprise is obliged to calculate the salary and fill out forms of the unified form No. T-49 or No. T-51 and payroll No. T-53. All forms are approved by the State Statistics Committee of the Russian Federation No. 1 dated January 5, 2004.
Necessary
payment statement
Instructions
Step 1
When paying salaries on a current account or through a bank card, draw up one sheet of form No. T-49. Any form of the statement must be drawn up in a single copy by the accountant of the settlement group on the basis of the submitted documents for accounting for working hours or production.
Step 2
On the title page, write the full name of your organization, the number of the workshop or structural unit, if your company has a large number of employees and their work is divided into workshops, structural divisions or departments.
Step 3
Fill in the "Total Amount" column. Submit the completed document for approval to the plant manager or an authorized person replacing the manager.
Step 4
In column No. 3, enter all employees by name, in column No. 1, indicate the serial number according to the list. Enter the salary in the appropriate column on debit 70.
Step 5
You must issue all wages within three days from the date of receipt of it at the cash desk of the enterprise. In the regions of the Far North and equivalent territories, you have the right to withhold the received amount at the box office for 7 calendar days.
Step 6
After the specified time, opposite each name of the employee who did not manage to receive a salary, make an entry "Deposited", close the sheet and return all funds to the bank by filling out a cash outflow order of the unified form No. KO-2.
Step 7
Write the date and number of the expense slip on the last page of the statement. If there are several pages, lace them up, number them, and enter the number of payroll sheets on the last page.
Step 8
When issuing wages, indicate in the "Notes" column the number of the passport, certificate, power of attorney or other document that the employee presented when receiving the amount due.
Step 9
Enter all notes in black or blue ink, accurately, without corrections or strikethrough. Record the payroll number in the accounting journal under a sequential number.
