Sample summary payroll slip. Payroll slip: form (sample)

To pay for labor, each organization is required to create a payroll sheet. This is the main accountant’s document for accounting for funds spent for these purposes.

Payments to workers must be made in such a way that they understand where the amounts to be paid come from and the rules by which deductions from wages and charges are made.

The issuance of earnings must be carefully documented in accordance with the requirements of the legislation of the Russian Federation. Any audit committee should easily check the turnover of the organization’s funds and the procedure for settlements with employees.

Basic moments

According to Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to adhere to a certain procedure and deadlines for issuing wages, preparing and filling out the relevant papers.

Information and definitions

The procedure for issuing money must be documented. The enterprise creates special statements. Their forms are approved by law.

They come in three types:

• settlement;
• payment;
• settlement and payment.

The use of one form or another depends on some nuances.

Authorized employees issuing wages, first of all, must study in detail the following issues:

• definitions;
• purpose of the document;
• existing standards.

It is unacceptable to violate existing standards. This can lead to problems with the labor inspectorate.

For easier learning legislative framework regarding filling out cash register and other documents, you need to know the relevant terminology.

The main concepts include the following:

The procedure for drawing up papers for calculating and issuing wages is reflected in Resolution of the State Statistics Committee No. 1 of 01/05/04. From this normative document You can download the application form for free. Discrepancies with the forms approved in the Resolution are not allowed.

Existing forms

The salary sheet reflects all accruals to employees. The accounting document may consist of one part or several if employees are divided into structural divisions of the company.

The statement reflects exact calculations for each worker. The data from it is used in the preparation of financial statements.

The payment and settlement form (T-49) includes 23 columns. They contain the necessary information to draw a conclusion. It consists of two sections. Basically, the name of the organization (division), the total amount of the document, and the signatures of the chief accountant and director are indicated.

The tabular part contains the columns:

• serial number;
• Personnel Number employee;
• job title;
• rate (salary);
• hours worked;
• accruals and deductions;
• amount to be issued or overpayment;
• surname, signature on receipt.

Statements T-49 and T-53 are signed by the accountant and the manager, and form T-51 is signed only by the executor. To record wages in small enterprises, a statement of form B-8 is used. The document indicates charges, deductions, and the amount to be issued. It also contains columns reflecting the receipt of money.

Purpose of the form

Salary statements are required for the following purposes:

• systematization of information on salary payments;
• confirmation of the intended use of money;
• simplifying audits by tax authorities;
• carrying out inspections by the labor inspectorate.

The Labor Code of the Russian Federation obliges the employer to accrue and pay wages to staff so that people understand how the amount to be paid was formed. The payslip clearly demonstrates all accrued and withheld amounts.

In addition to the calculation, the very fact of receiving the salary in hand should be recorded in the form of the employee’s signature. This function is assigned to the payroll. With its help, the fact of receipt of earnings by each specific worker is reflected.

The payroll statement combines both of the above functions: accrual and receipt of funds.

Nowadays payroll is used very rarely. This is due to the fact that salaries are mainly transferred to plastic cards non-cash. Payments to individual employees, for example, those who have not issued a card, are made using cash register services.

Another reason for refusing to use the T-53 form is that by signing next to his last name, the employee sees the amounts of other employees reflected in the document. This violates the confidentiality of salary data and often leads to conflicts.

Document preparation

The salary sheet is filled out in three stages:

Requirements for filling out a payroll slip

Payroll slips can be written by hand or in electronic format, for example, in salary program 1C ZUP.

The document must contain the following details:

• signatures of officials;
• total amount;
• salary payment period;
• document number and date;
• name of the organization (IP).

When filling out the form, the accountant takes summary data from the time sheet and personnel orders. The statements consist of at least two sheets: a title sheet (contains details) and a table sheet (includes data for calculating payments). You can add pages to the document as needed.

The salary must be issued within five working days, starting from the day it is received from the account (clause 6.5 of the Central Bank Instructions dated March 11, 2014, No. 3210-U). The statement is drawn up if the organization employs more than three people; otherwise, fill out withdrawal slip.

The head of the organization and the chief accountant are responsible for the correctness of accruals and deductions. If the statement does not contain their signatures, then they cannot be accepted for execution.

The cashier is responsible for receiving, accounting, issuing, safety and storage of money. A sample form for filling out the form can be found on the Internet.

Responsibility for maintaining

Drawing up statements is the responsibility of a bookkeeper. He is responsible for the accuracy of the data in the document and the correctness of its execution. The contractor must sign the statement on the eve of the issuance of money on it and before approval by its manager.

After making all payments and summing up the statements, the accountant again signs the fully completed and paid document. Next, the form is filed and put away for storage.

The statements are strictly accountable documents and are subject to audits. It is necessary to ensure their proper registration and storage. For this purpose, the organization annually develops and approves an accounting policy. It should provide for the development and maintenance of a log of statements of form T-53a. It opens for a year.

The journal records all statements generated and paid during the year. Their numbers and dates of registration are indicated. Then the settlement documents are filed and deposited. They must be preserved for five years.

Correction, storage and closure

Ideally, nothing should be corrected in pay slips. Strikethroughs look ugly and cause some difficulties. However, typos, although unintentional, do occur.

When they appear, you need to do the following:

• Carefully cross out the incorrect number with one straight line;
• write the correct value above or next to it;
• all persons who signed the document before the correction must sign again;
• indicate the date of adjustment.

The salary payment slip must be closed within the time period reflected on the title page.

If not all employees received the money by the due date, the accountant must do the following:

• next to the full name of the employee who has not received a salary, write the word “Deposited”;
• after the tabular part the total amounts issued and deposited are reflected;
• the statement is certified by the responsible persons with their signatures;
• a cash register is issued for the amount issued, its number is entered in the corresponding cell of the statement;
• the document is sent for storage.

You need to fill out and close the statement carefully, because it is often subject to inspections.

Each type of accounting paper has its own shelf life. The statement is stored for 5 years, provided that during this period there will be a reporting audit. Otherwise, the storage period is extended to 75 years.

So, the payment of wages must be strictly regulated and reflected very clearly in the relevant documents of each organization. For this purpose, statements approved by the State Statistics Committee are provided. Their design simplifies and unifies the accrual and issuance Money employees.

Every entrepreneur who has on staff employees, have to deal with the issuance of wages. There are at least three ways to pay wages in cash. Non-cash - to the salary bank cards of employees, and cash issuance through the cash register with or using the payroll for wages. This article will tell you how to do this through the cash register, using the payroll slip, fill out the document form correctly and not violate the current rules.

Payroll form

The form of the document using which wages are paid through the cash register is provided normative act Rosstat. She was assigned . In practice, this document is used in a number of other statements related to the calculation and issuance of wages to employees. The statistical department also provides calculation and. All these forms were approved by Decree of the said department No. 1 of 01/05/2004.

It is worth noting that in connection with the entry into force of the new law on accounting, the use of these forms is not mandatory for all organizations (except state-owned) and entrepreneurs. But, at the same time, the use of these forms is quite convenient and helps to comply with legal requirements. If necessary, various changes can be made to this form in order to bring its use in accordance with the specifics of the activities of an economic entity.

Please note: All forms of documents used in the activities of the enterprise must be approved by its head. This occurs at the beginning of each calendar year by issuing an approval order accounting policy organizations. The forms of documents used act as an annex to the accounting policies.

The document itself can be drawn up by hand, on letterhead established form as well as using a computer. For each accounting document, including the payroll slip, the form must be filled out with all necessary details. To avoid any doubt about the validity of the document, for example, when tax audit The following details must be filled in the payroll:

• name of the organization or surname and initials individual entrepreneur,
• date and registration number document,
• the payment period for which wages are paid,
• the amount of money paid,
• signatures of the manager (individual entrepreneur) and the chief accountant who approve the statement,
• signatures of the accountant who compiled the statement and the cashier who issued the funds based on it.

Since the overwhelming majority of statements are prepared using the approved form, then such required details everyone primary documents as the name of the document, is already indicated on the form.

The payroll consists of at least two sheets. The title page, which contains almost all of the details listed above, and the sheet containing information about the payment of wages - the tabular part. At the same time, if necessary ( a large number of employees, for example), the required number of sheets containing the tabular part can be attached to the statement.

How to fill out the payroll form correctly:

This part contains the following information necessary for the correct payment of wages:

• personnel number, surname and initials of the employee,
• his position,
• amount to be paid.

There is also a place for the employee to sign, in which, in the event of non-receipt of wages, a mark is placed on its deposit.

The period for issuing wages cannot exceed five working days. This period also includes the day when cash intended for payment of wages is received from the bank. The specific period during which wages will be issued on the payroll is indicated on its title page.

Expert opinion

Maria Bogdanova

Many employers try to use a trick, paying employees wages only once a month and requiring employees to write a statement about such a payment. But such a trick will not help the employer at all: according to the law, even if there are applications from employees asking to pay wages once a month, the employer is obliged to pay wages twice a month.

Payroll register

As already mentioned, the payroll statement has mandatory details - the date of preparation and registration number. Since such statements are compiled periodically, they must be registered. For these purposes, a Payroll Register is provided. Just like the form of the statement itself, the form of this document is approved by the same Rosstat Resolution. The form is assigned the number T-53a.

Corrections in payroll

Corrections can be made to pay slips, as well as to settlement and payment statements. At the same time, this must be done only taking into account the rules established for this type of correction. All corrections made in such documents must be accompanied by the date the correction was made, as well as the surname and initials of the person who made the correction. Accordingly, the corrector’s signature is affixed next to the correction. At the same time, as before, it is impossible to make corrections to the cash outflow and incoming cash orders. Therefore, if an error is made in the expense order when closing the payroll, it cannot be corrected. In this case, the accountant will have to issue a new order.

Find out what a payroll slip is and how to fill it out correctly:

Closing payroll

The final execution of the document is carried out on the last day of payment of funds, or earlier, if cash payments were implemented to all employees. The cashier sums up the amount of money dispensed. If all wages have been paid out, then the amount to be paid, indicated on the front page of the document, will coincide with the amounts of wages paid. If not, the difference will be reflected in the deposited amount column.

If, before the end of the period during which the payment of wages is provided, one of the employees does not receive the amounts due to him, then the wages must be deposited. That is, the cash itself is returned to the bank, and a note about the deposit of wages is placed in the statement. Accordingly, in accounting, an entry is made in the register of depositors and the book of accounting of deposited funds. It notes the number of the payroll for which the salary was not issued, the personnel number and full name of the employee, and the unpaid amount. The deposit record is made on the last day of payment of wages.

The cashier fills out a consumable for the entire amount of wages received by employees. Upon completion of the payment of wages, the cashier signs the statement and submits it to the accounting department. The storage period provided for this category of documents is five years.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, law social security, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

If the statement was lost, then the most correct option is to restore it. To do this, you need to re-print the document, as well as affix all previously present signatures, including the signatures of employees.

If it is not possible to fill in some lines, then you can leave them empty or indicate “could not be restored” in each one. Also, on a re-printed document, it is necessary to indicate that this is a copy by writing the word “Duplicate” on it.

Working for state enterprise or in a private company, each employee receives a salary. The amount of this payment is reflected in the salary statements, which is the main document for the accountant for accounting for funds spent on salaries.

Types of documents

Payroll is one of the types accounting documentation, which reflects accruals for wages workers and employees. It may consist of one general part, which includes the accruals of all employees of the organization, or it may consist of several parts by industry or division in a given organization.

For correct accruals, the accountant uses all the information for each employee. The information reflects all calculations of time worked by employees.

To accurately calculate charges, there is:

• payroll No. T-49,
• payslip No. T-51,
• payroll No. T-53.

Each form is approved by State legislation and the statistics committee of a given state.

Payroll No. T-49

This statement is a form for primary accounting documentation on labor and its payment. It is used to calculate and issue salaries to employees. It contains 23 columns, which detail all payroll calculations and the total amount.

If form No. T-49 is filled out, then other payment documents are not needed.

Speaking in simple language, using it you can track all accruals, deductions, and you can get the total amount.

Payroll No. T-51

Statement No. T-51 is maintained by an accountant in a single copy. It displays all payroll data.

Based on this document, regular payments are made and, most importantly, employees who receive salaries debit card banks, are calculated exclusively using the T-51 form; they do not need settlement and payment forms.

To put it simply, then this statement It is more often used for non-cash payments, where there is no transfer of money in person, as, for example, the transfer of wages to a bank card was described above.

Payroll No. T-53

This form compiled on the basis of statement No. T-51. It is used when issuing wages against signature to employees of the enterprise.

To put it simply, this document You will see in the cash register or in the accountant’s office where you receive your wages, a list of the company’s employees is printed in it, namely the full name and the exact amount that he should receive.

Statement for issuing wages in document flow

When calculating salaries, the accountant uses many sources of time worked for each employee:

• employee personal account,
• attendance and exit sheet,
• information about hours worked,
• sick leave,
• other registration data,
• information about holidays,
• on the implementation of the plan, if there is one at this enterprise,
• data on advances and other information on the salary of the previous month.

Each employee, when receiving a payment, signs for its receipt in the statement.

If an employee cannot receive his salary on time, a mark is placed in the document and he will be able to receive the amount within five days.

After the salary is paid, the statement is closed.

Information about undisbursed amounts (deposited) is summarized in a separate column for depositing. The cashier signs and puts down the date and cash register number. It also enters the amount paid on deposited lists after money has been issued on them.

Cases of compilation

Depending on the number of employees, wages can be issued according to a statement or cash order:

• according to a cash order - if the number of employees in the enterprise does not exceed two or three people.
• according to the statement - if there are more than three employees.

A cash order is required to withdraw company money from a bank account. It indicates the purposes for which the funds will be spent.

If an advance is paid at the enterprise, then “Advance” is indicated in the cash order in the “Purposes” section, and at the end of the month, when registering, “Final payment” or “Salary” is indicated.

If the advance is not paid, wages are paid in the first and second half of the month according to the final payment. Usually, cash order issued to all employees, twice a month.

Payment of earnings is made to employees with a pay slip, where they confirm with their signature that they received it. However, there are cases when a cash order is drawn up for one person. If he performed one-time work or additional work, in addition to his main functions, a separate cash order is issued for him.

Storage and accounting

Pay slips, like other cash documents, are kept in the accounting department for five years, if they are audited during this period.

If there is no such check, and there is no other accounting of employee funds, then the statements are stored for up to 75 years.

Wages are recorded in accordance with the payroll sheet, namely Form No. B-8. This form displays salary payments to employees, both full-time and contract workers.

It states:

• bonuses;
• retention;
• allowances;
• additional payments;
• other payments provided for by the Labor Code of the Russian Federation.

If an employee has not received a salary after three working days from the date of payment, then his current amount is entered in the statement in the deposit column and the specified amount is transferred to the statement of the next month. Today it is not necessary to keep records manually; there are various software ( computer programs), which will help automate this process.

Watch also the video about preparing payroll in 1C

Decor

The statement is a document used in calculating the remuneration of employees, all accruals and deductions from wages. This document can be prepared by an accountant, Chief Accountant, accountant. He can also design the tabular part and title page.

Only the person who drafted it can sign it.

The manager must sign the statement before issuing the salary.

Filling

On the first (title) page it is written:

• name of the company or institution,
• enterprise code,
• statement date,
• her number,

The tabular part includes:

• serial number,
• Full name, position and personnel number of the employee,
• the number of hours he worked
• payment amount,
• the amount withheld from the employee (debt, tax, vacation upon application).

The number of columns in the statements may vary depending on their type.

There is no column in the payroll for listing employees, because reflects only information on the accrual of funds. The payroll record contains all information about the employee, accruals and a statement of the amount paid.

Form No. T-49

This is a form of primary data processing. It contains all the information about payroll.

Compiled once at the time of salary calculation.

The form contains the data specified in form No. T-53:

• payroll time,
• employee salary,
• the amount of additional charges,
• social benefits,
• amount of debt (if any),
• receipt note (employee's full name and signature).

Form No. T-51

This document contains detailed information on deductions and deductions from an employee’s salary ( income tax, vacations at your own expense, etc.).

Contains a table that includes 18 columns of detailed information about deductions:

• serial number,
• employee personnel number,
• Employee's name,
• employee's position,
• rate or salary,
• number of hours worked,
• hours worked on holidays or weekends,
• calculating time payments,
• other charges, if any.
• information about social and material additions,
• total amount of charges,
• amount of tax withheld,
• other deductions (union dues, alimony, advances at the request of the employee).
• total amount of deductions,
• debts of the organization to the employee, if any,
• debts of the employee to the institution,
• total amount to be paid.

If an employee receives a salary bank card, the accountant draws up only form T-No. 51 and an order for him full payment money.

This package of documents is submitted to the bank, where bank employees make deductions for the individual employee of the institution.

Form No. T-53

This form is completed when payroll is issued. It contains the total amount of all funds that will be issued to the employees of the enterprise as wages. If there are few employees at the enterprise (up to 5 people), it is allowed to use cash register services, but if there are more employees, a payroll is required. It is drawn up on the basis of form T-51.

The following information should be entered into it:

• name of the company (on the title page),
• OKPO code,
• correspondent account – debit 70,
• full amount for payment,
• Full name and signature of the accountant and manager.
• serial number of the statement,
• Full name of the employee (in full, without initials),
• employee's position,
• total amount to be paid,
• recipient's identification number,
• recipient's signature,
• deposit column (if the amount has not been issued),
• There may be several more columns for deposit marks.

The amount issued in hand is written down by the recipient, first in words, then in numbers. The entry is made from the beginning of the line and begins with a capital letter.

Money is issued only after the signature of the head of the enterprise. The chief accountant or his deputy puts his signature on the statement after the funds have been issued, while checking that it is filled out correctly. It is compiled in a single copy and is not duplicated.

The payroll has a permanent form to fill out and is issued on the day the salary is issued. She happens to be cash document, where the amounts of money given to employees are indicated. Money amount must be issued within three days.

Responsible persons

Faces responsible The chief accountant and the head of the enterprise are responsible for the calculation of salaries and data on deductions from it.

Without the signature of the chief accountant on the payment documents, they cannot be accepted for execution.

The cashier of the institution operates the reception, accounting, issuance and storage of funds. If the company is small and the number of employees is not large, then the duties of the cashier are performed by an accountant.

In the absence of the chief accountant due to illness or vacation, his duties are transferred to the deputy. If there is none, go to another employee who is appointed by order of the head of the institution.

An enterprise has no right to delay the payment of wages to employees, since in this case the law provides for material, administrative and criminal liability.

Payment of wages according to the statement

Payment of wages according to the statements takes place at the allotted time and in the appropriate place. This could be a cash register or an accountant's office.

When an employee receives a salary, he must count it and leave a receipt confirming its receipt in the required place.

The payroll is prepared by the cashier or accountant until the end of its validity period. If an employee was unable to receive the money on time, the word “deposited” is written next to his name. All outstanding amounts are added up to one total amount and written on the last sheet of the statement, signed by the cashier.

After all the manipulations and calculation of all amounts (issued and deposited), the cashier or accountant signs a debit order for the amount issued.

The expense number is recorded and indicated in the statement. Next, it is transferred to the chief accountant, who checks the correctness of its preparation and signs the document.

Pay slips are registered in a special journal (form T-53a). The registration register must be updated every year, i.e. At the beginning of the new year, a new registration journal is started, and the old one goes into the archive.

Payroll in form T-53 is the main document that is filled out for any payments in organizations. This document is most relevant for large enterprises, because, if in small companies it is possible to issue payroll and other settlements with employees, valid within one working day, then in large companies this method is extremely inconvenient.

Download the form and sample pay slip according to form T-53

FILES Open these files online 2 files

Who fills out form T-53

A payroll is an accounting document, so it is prepared by a specialist accounting department. After filling out, the accountant passes the statement to the cashier and he, based on it, issues wages to employees. The document does not require copies, so it is made in a single copy.

The procedure for filling out the T-53 form

The organization's accountant either prints out the T-53 form and then fills it out manually, or fills it out electronically and only then prints it out. The statement contains a table of several columns and rows (by the number of employees), as well as columns for information about wages accrued for payment and a line for the total amount to be paid.

First page design

• First of all, on the title page you must indicate the full name of the enterprise (in accordance with the registration documents), as well as structural subdivision, for which the statement is drawn up (if there is one).
• Next, you need to enter the code according to the general classification of organizations and the number 70 in the “Corresponding account” column.
• Then the validity period of this statement is indicated, which must be at least 5 days from the moment of its signing (Regulation of the Bank of Russia No. 373-P dated 10/12/2011).
• IN mandatory the total amount accrued to employees for the calculated period must be entered in the corresponding line of the first page of the payroll, both in digital and written form.
• After this, you must indicate the date of preparation of the payroll, as well as its serial number according to the internal document flow.
• The last thing that needs to be written on the title page of Form T-53 is the period for which the payment is made. Here you need to indicate specific dates.

Now visually:

Filling out the second sheet

The size of the payroll directly depends on the number of employees working at the enterprise - the more there are, the longer this document will be. The number of payroll sheets must be indicated in the appropriate column.

1. First column The main table of the statement is reserved for the serial numbering of employees.
2. Second– for entering a personnel number (this data is stored by the organization).
3. On the third The full names of the salary recipients are entered (it is better, in order to avoid possible confusion, to do this with a full decoding of the name and patronymic).
4. On the fourth column, the enterprise accountant enters the amount of funds accrued for disbursement for each individual person (in numbers).
5. Fifth column, each employee must sign for receipt of wages.
6. Sixth The column is intended for entering links to documents for cash settlements (this can be powers of attorney, statements from employees, etc.) If there are no separate notes on employees, then this column can be crossed out.

In the line below the table, you must once again indicate in numbers and in words the total amount of funds accrued for issuance

Director's visa on form T-53

Without the signature of the head of the company, the T-53 payroll will not be considered valid, therefore, after filling out all its points and before transferring it to the cashier for issuing wages, the company’s accountant is obliged to submit it to the director for signature.

And one more signature will need to be placed after all funds have been paid to employees. The chief accountant of the enterprise will have to check the payroll and, if there are no violations, also sign it.

Corrections in payroll

In general, according to the rules for filling out a payroll form T-53, the cashier, before starting to issue funds on the payroll, is obliged to check whether everything in it is drawn up correctly.

If any errors are found, then this document must be returned to the accounting department for revision.

But sometimes situations arise when, for some reason, it is no longer possible to reissue the payroll. In this case, inaccurate information must be carefully crossed out, the correct information must be written on top, and the correction must be certified by the signatures of all the same employees who signed the initial version of the statement. Here you need to indicate the date of correction. If everything is done in accordance with these recommendations, the document will not lose its legal force.

How to close a payroll

This stage is the final one. After the payroll has expired (five days), the cashier must formalize its closure. Moreover, this must be done even if wages were not issued to all employees. To close the statement you need:

1. Write the word “deposited” opposite the names of those employees who did not receive the money due to them according to this statement;
2. Count the funds issued and those that were deposited. Enter this information on the last sheet of the statement;
3. Confirm the statement with a signature;
4. Write out a cash order. In it you need to write the amount of funds issued, then enter the order number in the statement.

After this entire procedure has been completed, the statement must be submitted again to the accounting department.

The issuance of wages in an institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or by bank transfer.

A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a salary slip; you can download the form for free below.

The accrual and payment of wages is reflected by the corresponding accounting records, and the document that serves as the basis for such postings is the salary slip (SW). It is compiled by an accountant according to legally approved forms:

• payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
• settlement (unified form T-53) - illustrates the calculation of monthly remuneration for each employee.

A salary payment form (you can download the form in our article) must be drawn up monthly for each salary paid at the institution in accordance with the rules and regulations of current legislation.

The document itself consists of a title page, a content (tabular) part and a section including information about the deposited salary.

The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions made. The payment and settlement system accumulates the data contained in the settlement and payment documents. We offer a salary slip form to download for free.

Pay slip, form

Pay slip, form

Personal account, form

When calculating salaries in institutions, they also use unified form T-54, it is mandatory for use and enshrined in Resolution of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for billing period(year or period of work). Employee personal card - the salary form for each employee is available for download.

Filling procedure

It can be compiled in either paper or electronic form. Electronic settlement document EDS must be signed. The filling procedure is regulated by Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014.

First of all, the title page is filled out: all organizational details of the institution are indicated (name, INN/KPP, OKPO). It is also necessary to indicate the total amount paid, indicate the billing period, number and date of the PO. The head and chief accountant put their signatures in the title part.

The tabular part is formed from the following information data:

• serial number;
• employee position;
• Personnel Number;
• FULL NAME.;
• salary (rate) according to the tariff;
• the amount of time worked according to the time sheet;
• deductions and accruals carried out for each employee;
• signature column.

The bottom lines indicate the total amounts for all employees: how much money was paid and how much was deposited. It is also noted who made the salary payment, the name and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.

The terms for issuing funds are limited - no more than five working days. In the event that the employee has not received wages within the specified period, the amount is deposited, and the corresponding mark is placed in the notice.

Features for a budget institution

Budgetary, autonomous and government institutions, when calculating and paying (in cash) wages, use special salary forms approved by Order of the Ministry of Finance No. 52n dated March 30, 2015:

• 0504401 - settlement and payment;
• 0504403 - payment.

Salary statements used by budgetary institutions are formed on the basis of a timesheet and are compiled similarly to a payment document for LLCs, non-profit organizations and individual entrepreneurs.

The title section contains all the details budgetary organization: name, division, INN/KPP, codes in accordance with all-Russian classifiers, signatures of the manager and chief accountant, as well as the unit of measurement (currency).

The following columns are filled in in the tabular section:

• Personnel Number;
• job title;
• FULL NAME.;
• accruals;
• retention;
• actual total;
• signature.

Upon the issuance of monthly remuneration, the issued and deposited amounts are recorded. ZV budgetary institution signed by the compiler, the inspector and the cashier, indicating the positions and date of signature. You can download the salary slip for free (for accounting departments) on our website.