Accrual of wages to employees of the main production. Example of calculating and paying wages. Practical accounting for wage
Wages are funds in monetary terms due to the physical face for completed work. Its amount is the main source of human existence and fulfilling its needs. The wage level depends on the set of factors, such as experience, qualifications, the number of hours spent or the immediate result of labor activity. Amount accrued consists of several stages. Consider the main types of salary and the order of its reflection in accounting.
Forms salary
In determining the amount due to the employee for the fulfillment of labor, there must be a basis for which an accountant will rely on the calculation. In the Russian Federation, use one of the two time or piecework. The value is first determined on the basis of the time actually carried out at the workplace and its quality. At the same time, the employer can use an hourly or weekly payment or set the size of a monthly salary. When calculating payment for each hour or week, the total salary amount in each month may vary slightly. This is due to different amounts of working days. The sum of the official salary remains unchanged.
A direct piece of payment form depends on the result of the effectiveness of the employee's work. In this case, payments for the established unit of calculation remain unchanged even with the positive dynamics of production. Similar character has a chord system, only payments produce in the full volume of manufactured products / organized turnover. These methods are mainly used to motivate employees, from which the financial activity of the enterprise directly depends. Regardless of which way, the employer makes salary accrual, the wiring is equal to the same.
Salary and Dumping: Accrual, Payback, Wiring, Characteristics
Each of the forms of remuneration, according to the Treaty, may provide for a system of bonuses when performing or over-fulfillment of an employee of the plan. At each individual enterprise may also provide other allowances for:
- work experience gained in the company;
- harmful conditions;
- the complexity of the tasks performed;
- stimulating;
- overtime, traveling;
- other surcharges.
The amounts of allowances are included in salary accrual. Wiring is made up one or more if the surcharge is produced later. When accrued, the account is credited, and when payment is debited, it completely repeats the procedure for issuing an employee of an official salary.
Wage calculation process
The formation of amounts due to employees occurs in several stages. At first, the accountant, using data on the characterization of work duties, calculates the total amount of the nominal wage. After which tax deductions are made, and the employee receives cash within the deadline. The values \u200b\u200bof the nominal and real wages indicate estimated statement.
The time of receipt of the amount due depends on the internal schedule of the enterprise. This is usually the first weeks of the new month. Often, at the end of the period, the organization provides an opportunity to receive an advance.
Units of synthetic and analytical accounting of remuneration
To collect information on the payments of the funds earned by a standard account plan, an account is provided for 70. In relation to the balance, it has a passive structure and accrual is carried out on a loan, which means the debt of the enterprise before paying employees.
When paying funds or deductions, the account debates. For each employee there is a separate analytical account for which the salary accrual is made. The wiring in the general case looks like this: Dt 70 subcount. "Ivanov I. I." CT 50/51.
Formation of real wages: tax deductions
The first budget is a tax on individual income. For its calculation, the sum of the nominal wage is used, from which the value of due tax deductions. In accordance with the legislation of the Russian Federation, they can count on them:
- disabled from children's age;
- parents of children under 18, when studying in universities up to 24 years old (provided for each child);
- participants of the Chernobyl NPP accident;
- parents for the care of children with disabilities I and II groups;
- employees in other circumstances provided for by law.
If the employee does not assume a decrease in the taxable base, then the calculations begin immediately after the formation of a nominal wage by multiplying the tariff rate. Suppose an employee is engaged in the main production. Operations have the following order:
- Created accounting wiring: Accrual of wages of DT "Basic Production" of CT "Salary".
- Made deduction on NDFL: DT 70 CT 68 (sub-school. "Income tax").
The tax enumeration is made monthly from all accrued amounts subject to taxation. Detailed information on the amount of deductions, tax rate and types of income included in the base is contained in the Tax Code of the Russian Federation.
Wages for payroll with social deductions
In addition to tax payments, there are compulsory payments in social fundsTo which include:
- PF of the Russian Federation at a rate of 22%;
- Mandatory honey fund. Insurance in the amount of 5.9%;
- Fund social insurance at a rate of 2.9%;
- Accident Insurance Fund from 0.2 to 8.5%.
Executions produces an employer, calculating them from the sum of the nominal income of the employee. Wages for salary credit taking into account social payments The budget will look like this:
- DT "Basic Production" of CT "Salary" - Accrued Wages An employee of the main production workshop;
- DT "Salary" CT "NDFL" - withheld NDFL;
- DT "Main Production" of CT "Payments to the FSS" - a contribution to the FSS is calculated;
- DT "Basic Production" of CT "Payments to PF" - reflected the amount of payment in PF;
- DT "Main Production" of CT "Payments in FFOMS" - accrued the amount to hold the health insurance fund.
Wiring "Accrual of wages to employees" is carried out monthly together with the design of assets to hold taxes from a physical and legal entity.
Drawing up wiring to accrual and pay salary from "A" to "I"
One of the standard and identical procedures for any enterprise is the accrual of wages. Postings, an example of which will be considered, will help consolidate theoretical material in practice. Conditions set: bosbleva N. A. 10 years has been working at Promsvyaz enterprise. According to the employment contract, it is supposed to be allowed for a service for long service every month, which is 25% of the official salary equal to 15 thousand rubles. Candle and issue shipyard N. A. wages with allowance, as well as make all the necessary deductions.
We will proceed to solve:
Payments of other character
The account 70 does not only write off or payroll. Wiring with its use can be drawn up when paying:
- social character, such as benefits (with correspondence 69.1);
- vacation and travel;
- on the reimbursement of physical harm obtained during execution official duties;
- And other costs.
In addition, the company has the right to keep the amount of material damage caused by the employee from wages, or accounts receivable According to accountable means.
Salary is the main source of human life support. With it, you can motivate to perform tasks and create comfortable conditions For the development of the enterprise and state economy. Wage indicators allow you to judge the level of living and stability as a separate individual and the country as a whole.
On the essence of wages, its types and forms, as well as features documentary We told her accruals and payments. About the main postings wages Tell in this consultation.
Account 70 "Calculations with staff for wages"
To summarize information on payments to pay, 70 "Calculations with Personnel for War Issue" (Order of the Ministry of Finance of 31.10.2000 No. 94n). This account is active, i.e. allows for both debit and credit balance. When accounting for calculations with personnel on remuneration, the balance of account 70 in accounting for the debit means unnecessary funds paid to the employee for which he becomes a debtor of the employer. Credit balance on account 70 for a specific date is the employer's debt to pay employees. Analytical accounting for payments to pay on account 70 is conducted in the context of each employee.
Accrued wages: wiring
Calculation of wages to employees is reflected in the debit of cost accounting accounts and other sources and account credit 70. The debit account in the specified correspondence will depend on who and for which the salary is accrued.
For example, the salary of the working main production is credited: wiring debit account 20 "Basic production" - credit account 70.
In wages, the following accounts may participate in addition to debt account 20:
- 23 "Auxiliary Production";
- 25 "general production costs";
- 26 " General running costs" and etc.
Leading accounting accounting of salary Trade organizations will take into account the accrual of wages for the debit of account 44 "Sale expenses".
The accrual of vacation pays at the expense of the reserve created earlier is reflected in the debit of account 96 "reserves of upcoming expenses".
Salary accrual: what other options
When charging wiring wiring on the debit may include not only the accounting accounts and reserve, but also take into account the property. For example, the accrual of wages of workers engaged in fixed assembly will be reflected:
Debit account 08 "Investments in fixed assets"- Credit account 70.
And the wages of workers who are directly engaged in the preparation of materials:
Debit accounts 10 "Materials", 15 "Preparation and acquisition material values"- Credit account 70.
At the same time, wiring to accrual wages and salaries in part of the debit accounts will be similar. This means the following: on the debit of which account was accrued wages, the debit of the same account will reflect the accrual of insurance premiums. And the credit of the account in this case will be one: account 69 "Calculations for social insurance and provision".
So, for example, the accrual of insurance premiums from wages of basic production workers will be reflected: Debit account 20 - account credit 69.
Salary issued: wiring
When paying wages, the account 70 debits and credits cash accounting accounts.
So, the issuance of salary from the cash register: wiring debit account 70 - Credit account 50 "Cashier".
When transferring an employee to an employee in a bank (including on a salary card): Debit account 70 - credit of account 51 "Settlement accounts".
The salary not obtained in time:
Debit account 70 - account credit 76 "Calculations with different debtors and creditors" (subaccount "Calculations on depositiated amounts").
Return to the cashier is unnecessary salary: wiring debit account 50 - account credit 70.
Warning wages in the table. List whether you are salary on employees cards or give out from the cashier - see full reference Accounting wiring for salary and instructions for the accounting program.
Consider wages in the Buxoft program. It includes full personnel accounting, tablet, calculation and indexing of salaries for any system, as well as calculators of hospital and vacation vested, automatic formation of the entire reporting (4-FSS, RSV, 2-NDFL, 6-NDFL, Persceck, etc. ) and much more. Try free
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What payments can be attributed to the account 70 - salary
The debt of the employer for wages is reflected in the account of account 70. In addition, the account 70 takes into account other calculations with the employee:
- holds associated with the fault of the employee (marriage, shortage, theft, damage material values, etc.)
- benefits
- additional payment-compensation worker
- compensation of workbook purchase costs by employer
- repayment of a loan provided by the employer
- holding in executive sheets
What accounts to attribute salary costs
The accounts with which will correspond to the account 70 are determined on the basis of the type of activity.
So, if the field of activity of the employer production, then the salary costs will be distributed on accounts:
- 20 (main production),
- 23 (auxiliary production),
- 25 (for workers employed in the management and maintenance of workshops),
- 26 (for management workers and specialists),
- 29 (for employees of serving industries and farms).
If companies are engaged in trading activities, then all salary costs should be attributed to 44.
Examples of wage wiring
- Debit 70 Credit 50 - Paid Officer from the cash register for a month
- Debit 70 Credit 50 - paid salary from the cash register
- Debit 70 Credit 76 - Listed Money on salary cards employees
- Debit 70 Credit 68 - Lifted Ndfl with wages
- Debit 70 Credit 51 - transferred an employee to the settlement account for a salary per month
- Debit 20 Credit 69 - Accrued insurance contributions with salaries to employees of the main production
Basic wage wiring
Full list of main postings (see below).
Wiring | Who gets | ||
DT | Kt. | ||
Wage | |||
20 , 23, 25, 26, 29 | 70 | Employees manufacturing company | |
44 | 70 | Trade Company employees (or service sector) | |
91 | 70 | Workers performing work that do not belong to common activity Enterprises | |
99 | 70 | Employees employed by the elimination and consequences of emergencies, disasters, accidents, natural disasters | |
Vacations at the expense of the reserve (if available) | |||
96 | 70 | Employees at the expense of the reserve of the upcoming expenses and payments (selling, remuneration for long service, etc.) | |
Benefits | |||
69 | 70 | Employees from extrabudgetary funds (sickness, production injury, pregnancy and childbirth, etc.) |
Payment by wage workers, holidays, benefits are reflected in the debit of account 70. The corresponding account will depend on how the company made a payment:
- through the cashier - Dt 70 kt 50
- through the bank - DT 70 kt 51
Salary: all wiring
Correspondence bills |
Note |
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---|---|---|---|---|
Debit | Credit | |||
Listed an employee to a settlement account of an advance payment for a month |
Payment order, bank statement |
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The employee from the cashier's cash register for a month was paid |
Payment statement or consumable cash Order |
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Deposited by an advance employee an advance (in case of issuance of salary from the cash register) |
Payment statement |
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Made to the settlement account of the organization's deposited salary advance payment |
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Received in the bank money for paying a deposited salary advance payment |
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Paid deposited salary advance payment |
Account cash warrant |
On the account 76, the operation is reflected on the subaccount "Calculations on deposited amounts" |
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Accrued salary to employees of the main production, including award, payment for work on labor contracts Commonwealth |
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Accrued salary to employees of auxiliary production, including premiums, payment for work on labor contractual labor contracts |
Estimated or payroll |
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Accrued salary of general production personnel, including award, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
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Accrued salary of administrative and management personnel (head, chief Accountant etc.), including premiums, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
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Salary accrued to employees of serving industries and farms, including award, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
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Accrued salary of trade and catering workers, including premiums, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
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Salary is calculated by other employees, including those engaged in non-productive activities of the company, including award, payment for work on employment contracts |
Calculated or settlement payroll |
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Painted NDFL with wages |
Tax accounting register |
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Accrued insurance premiums with salary of main production workers |
Accounting information |
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Accrued insurance premiums with salaries to employees of auxiliary production |
Accounting information |
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Accrued insurance premiums with salary of general production personnel |
Accounting information |
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Accrued insurance premiums with wages to administrative and managerial personnel |
Accounting information |
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Accrued insurance premiums with salaries to employees of servicing industries and farms |
Accounting information |
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Accrued insurance premiums with salaries of trade and catering workers |
Accounting information |
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Accrued insurance premiums with salaries Other employees, including those engaged in the company's non-productive activities |
Accounting information |
On account 91, the operation is reflected in subaccount "Other expenses" |
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The salary is listed for the current account at the end of the month (minus the advance and personal income tax, other holdings, if they took place) |
Registry to transfer funds to employee accounts, payment order |
There should also be a statement of the employee to list the salaries to the current account |
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A salary was issued from the cash register at the end of the month (minus the advance and personal income tax, other holdings, if they took place) |
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Deposited salary deposited (in case of issuing it from the cash register) |
Payment or settlement payroll |
On the account 76, the operation is reflected on the subaccount "Calculations on deposited amounts" |
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Made to the settlement account of the organization Deposited salary |
Expendable cash order, bank statement |
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Received in the bank money for payment of deposited salary |
Cate order, bank statement |
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Deposited salary paid |
Account cash warrant |
On the account 76, the operation is reflected on the subaccount "Calculations on deposited amounts" |
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Written on the expiration of the limitation period (for three years from the date of its deposit), unclaimed deposited salary |
Executive order, accounting certificate |
On account 76, the operation is reflected in the subaccount "Calculations on deposited amounts", on account 91 - on subaccount "Other income" |
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Accrued interest for wage payment delay |
Accounting certificate, settlement or settlement payroll |
On account 91, the operation is reflected in the subaccount "Other expenses". |
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Listed on the bill account of the employee the amount of interest accrued in connection with the delay in the payment of wages |
Paying bank |
On the account 73, such operations are advisable to reflect on a separate subaccount, specially provided accounting policies Companies |
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An employee from the cash register was issued from the cash percentage amount accrued due to the delay in the payment of wages |
Payment or settlement payroll or consumable cash order |
On the account 73, such operations are advisable to reflect on a separate subaccount, specially provided by the company's accounting policies. |
Wiring on vacations
Correspondence bills |
Primary document, on the basis of which is reflected in accounting. This operation |
Note |
||
---|---|---|---|---|
Debit |
Credit |
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Accrued payment for vacation by employees of the main production |
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Accrued payment for vacation to employees of auxiliary production |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If an organization applies PBU 8/2010 "Estimated obligations, conditional obligations and conditional assets"As employees have received the rights to the annual paid leave recognized the estimated commitment in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
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Accrued holiday pay with general production personnel |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
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Accrued holiday pay with administrative and management personnel (head, chief accountant, etc.) |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Accrued payment of holidays by employees of servicing industries and farms |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
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Accrued payment for leave by trade and catering workers |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
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Accrued holiday pay Other employees, including engaged in the company's non-productive activities |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
On account 91, the operation is reflected in the subaccount "Other expenses". If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
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Painted NDFL with the amount of vacation |
Tax accounting register |
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Accrued insurance premiums deposited from payment to employees of the main production |
Accounting information |
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Accrued insurance premiums from paying for vacuisers to employees of auxiliary production |
Accounting information |
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Insurance premiums are credited from paying to general production personnel |
Accounting information |
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Accrued insurance premiums made from payments to administrative and managerial personnel |
Accounting information |
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Accrued insurance premiums with payments to employees of servicing industries and farms |
Accounting information |
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Accrued insurance premiums from paying commerce and public catering |
Accounting information |
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Insurance premiums are credited from paying other employees, including those engaged in the company's non-productive activities. |
Accounting information |
On account 91, the operation is reflected in subaccount "Other expenses" |
How to accrue a salary in the accounting program
Consider what wage wages to do in accounting programs: Buchsoft online, 1C: salary and personnel management and contour. Bukhgalkhe.
Account 70 "Calculations with wage personnel" to summarize information on calculations on labor payment is used 70 "Calculations with payment personnel" (order of the Ministry of Finance of 31.10.2000 No. 94N). This account is active, i.e. allows for both debit and credit balance. When accounting for calculations with personnel on remuneration, the balance of account 70 in accounting for the debit means unnecessary funds paid to the employee for which he becomes a debtor of the employer. Credit balance on account 70 for a specific date is the employer's debt to pay employees. Analytical accounting for payments to pay on account 70 is conducted in the context of each employee. Accrued wages: Wiring Accrual Employees is reflected in the debit of cost accounting accounts and other sources and account credit 70.
Accrued Wages Working Production Production Wiring
Delivery of the SZV-M on the Founder Director: FIU decided Pension Fund Finally put a point in disputes about the need to represent form of SZV-M Regarding the head of the sole founder. So, on such persons you need to pass the SZV-M, and the SZV experience!< … При оплате «детских» больничных придется быть внимательнее Листок нетрудоспособности по уходу за больным ребенком в возрасте до 7 лет будет оформляться на весь период болезни без каких-либо ограничений по срокам.
But be attentive: the order of payment of the "Children's" hospital remained the same!< … Онлайн-ККТ: кому можно не торопиться с покупкой кассы Отдельные представители бизнеса могут не применять онлайн-ККТ до 01.07.2019 года. Правда, для применения этой отсрочки есть ряд условий (режим налогообложения, вид деятельности, наличие/отсутствие работников).
So who is entitled to work without the cashier until the middle of next year?< …
Accrual of wages and its reflection on accounting accounts
Under the seeming simplicity, huge many different nuances, requiring thoughtful and attentive study. First of all, the accounting complex for labor pay implies the following highlights:
- Debet reflects revenue tax individualspreviously called income, amounts to pension and other social funds, other retention - alimony, fines, paying loans and communal services According to the transfer according to the application of the working. It also contains the amount to the payment that is made in a special statement.
- The loan side is formed from charges that contain amounts of salary, tariff, premium and premiums in accordance with the data provided by Tabel F.
Wiring accrued salary workers for production
- The working main production in accordance with the current legislation is charged and distributed fot, which is included in the cost of production, marriage, circulation, drawn by accounting wiring - Dt 20 CT 70.
- Load for wages Other categories of workers serving staff, ITER and the governing lineup falls on other accounts, in particular in Dt 23, 25, 26, 29, 44:
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Formation of wages for salaries and taxes wages and its taxation is one of the most important and significant points of accounting operations in enterprises.
What are the premiums and how to pay them to the employee. 1 Accrual and payment of holidays in the wiring On the example example of the posting and calculating the vacation employee. How to charge and pay vacation employee organization. Legal aspects of vacations. 1 compensation for unused vacation - How to calculate and reflect? Typical wiring accounting For payments for unused vacation.
An example of calculating compensation for unused vacation.
Account 70 in accounting
The main corresponding accounts to the account 70 in the accrual of salary are determined by the type of activity of the enterprise (organization):
- in production - account 20 (for main production workers), account 23 (for employees of auxiliary production), 25 (for workers engaged in managing and servicing workshops and / or sites), 26 (for factory management workers and specialists), 29 (for employees of servicing industries and farms);
- in the trade and service sector - account 44.
When the benefits are accrued, accounts are used for calculations with extrabudgetary funds (account subaccounts 69). When accrued selling and the amount of remuneration payments for long-term years is used by an accounting account 96, etc.
Wages on salary and taxes
In this article, consider how the accounting accounting of wages is being conducted. We will examine the wiring, which are formed in Buk. Nearby when accrued wages to the working main production, service personnel, an ITR, a guideline and other categories of workers. Table of contents
- 1 Features of wage postings
- 2 Formation of wages for salary and taxes
- 3 Practical wage accounting
- 4 Typical wiring for accrual and salary payment
Features of wage postings in order to ensure timely payment of wages in full, modern legislation clearly regulates all aspects of this operation, including accounting policies.
New Labor Code Art. 129 Tracts wages as a remuneration for employee work.
4 vacation wiring What type-old accounting wiring must be made to reflect the employee's leave. Calculation and payment of vacation benefits. 1 wiring on accrual and pay material assistance The employee is reflected in the accounting of the payment of material assistance to the physical person of the organization. Payment and accrual of assistance. 1 Travel expenses of an employee in accounting wiring how to reflect travel expenses In accounting postings.
Accrued Wages workers for production Wiring
A copy of the SZV-M to issue a dismissal employee can not according to the law on the passage of the employer when dismissing the employee is obliged to give him copies of personalized reports (in particular, the SZV-M and SZV-experience). However, these reporting forms list, i.e. Contain data on all employees. So, the transfer of copies of such a report to one employee is to disclose the personal data of other employees.
< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв. НКТ СССР 30.04.1930 № 169). Но иногда эти 11 месяцев не такие уж и отработанные. < …
Accrued wages for the work of the main production for the manufacture of products wiring
- on the accrual and payment of material assistance, benefits and compensation;
- on payment of holiday and compensation for unused vacation;
- according to the retaining of the salary in the account of compensation of losses from marriage, shortage, embezzlement, damage of material values, and the like;
- on payment by employees of trade union contributions, utilities and other services;
- according to the deductions from the wages on the executive list on the basis of the court decision, etc.
The credit in the wiring of the account 70 displays the amount of the enterprise's debt / organization to the employee, the debit to reduce such debts due to the implementation of wages or other amounts due to employees in accordance with the legislation, or the occurrence of employee debt to the enterprise.
juristufa.ru.
Accrual ZP
The first task is to accrue sn. Almost all postings on the SP include 70 accounts, which is responsible for payroll. Since the account is included in the category of "generators of the company's finances", then he is passive. By debit, we reflect the amount of write-off (payments, payment in insurance funds etc.), and on the loan we will accrue wages.
70 accounts take into account absolutely all payments in favor of employees (compensation, leave, salary, premium, etc.).
Analytics is conducted in the context of each employee or in general by the structural unit. When salary accrued, the following accounting
- DT 20, 26, 23, 25, 26, 29, 44
- CT 70.
The debit is responsible for the place of work of the employee. 20 - If the employee is involved in basic activities, 23 - if an employee of auxiliary production. 25 - Costs for general production, 26 - management costs, and 29 - servicing. 44 Account is used by trading enterprises.
Now about the amount. If analytical accounting is not conducted on the 70th account, the wiring is drawn up for all means that are accrued for all employees engaged in this enterprise. Those. If the main production of the SP is accrued in the amount of 400,000 rubles, then there will be a wiring
- Dt 20 400 000 rubles
- CT 70.
But more often accounting is conducted in the context of each employee. So, if Ivanov I.I. - the sales department worker will have to get, without tax deductions, 38,000 rubles, the following accounting record will be issued.
- DT 44 38 000 rubles
- CT 70 (Ivanov. I. I.)
This is how the accrual of sn and award is taken into account if payment is paid at the expense of the enterprise, which then the enterprise will include in the cost of products. If a separate premium will be formed, which will not affect the cost of production, the following wiring is drawn up:
- According to Dt 91.2.
- According to CT 70.
On the amount of award. With this wiring, we refer salary accrual on additional expenses. This method is used in companies, which, at the expense of profit, pay the awards to their employees, without considering these costs as industrial.
Also, there are specific wiring, which are used very rarely.
- DT 97.
- According to CT 70.
This is a salary that is taken into account as the costs of future periods. Most often it is the staff who are engaged in developing something that in the future can bring cash to the enterprise.
- Dt 99.
- CT 70.
Posting on the accrual of SP liquidators of emergency and other natural disasters.
- Dt 69.
- CT 70.
Wiring on the accrual of funds from extrabudgetary funds (hospital, injuries in production, etc.).
Issuance of wages
The salary issuance occurs according to the organization's internal documents, no matter when the accrual occurred.
By issuing sn, there are only two wiring:
- DT 70
- According to CT 50.
This is if the tools are issued in cash from the cash register credit organization. It is rarely used.
- DT 70
- According to CT 51.
If the salary is issued non-cash - credited to the account of employees in the bank. Used more and more.
Accounting wiring means that debt before employees has been reduced by the amount of cash issued. Also, the deposit amount is debited by the same wiring with the accrued wages.
Hold Ndfl
Since the employer part-time is and tax Agent His employee, then he must keep and pay the amount of NDFL. In Russia, the main rate of NDFL - 13%. Consequently, the employer must keep the amount of NDFL from the accrued wages.
This post is drawn up
- DT 70
- CT 68 subaccount 01
In an amount equal to 13% of the accrued wages. Tax deductions are taken into account (for example, the child is 1,400 rubles). In order to correctly calculate the amount of NDFL to pay, in the presence of tax deductions, it is necessary out of the amount of the accrued zP to subtract the amount of tax deductions and then multiply by 13%.
So, if the employee has a child, then he is deduction in the amount of 1400 rubles. When salary at 23 000 rubles, amount NDFL Payment will be equal to: 23 000 - 1 400 * 13% \u003d 3,068 rubles
If there are any other deductions, for example, alimony, it will first be paid the amount of personal income tax, and only then, other deductions will be considered from the salary after taxation.
Payment of insurance premiums
Insurance contributions relate to the costs of the enterprise and also form the cost of production. Accordingly, the accrual will occur with posting:
- For Dt 20 (23, 26 ..)
- According to CT 69.1; 69.2; 69.3.
Depending on which funds will be sent to which funds will be sent, one or another subaccount will be used.
- 69 subaccount1 - costs of social. Insurance.
- 69 subaccount 2 - pension.
- 69 subaccount 3 - medical.
Payment of insurance premiums includes closing 69 accounts and transfer of funds from 51 accounts. So, accounting records will be compiled:
- Dt 69.1 - 69.3
- According to CT 51.
This wiring means that the accrued insurance premiums were paid from the settlement account of the organization. Current information on the tariffs of insurance premiums, the timing of their payment and documents that are obliged to be provided, indicated in 212-ФЗ.
Here you will find all the information about drawing up a wage certificate, you can download a sample.
To properly conduct personalized accounting, learn this article.
What were insurance premiums in 2016. Read here.
Wage hold
Meanwhile, what amount is accrued, and what is paid, there is a big difference. In addition to paying tax, the employer must subtract the amount of an advance from the accrued wage.
But in addition, there are some more deductions that can affect wages.
Non return of the accountable amount. If the employee took the money under the report and could not return them, and also did not read about their spending, the following accounting wiring is drawn up:
- DT 70
- According to CT 71.
It means that the amount of wages is written off the amount that an employee took under the report.
In case the employee inflicted material damage to the enterprise, and the Commission confirmed this fact, it is subject to material responsibility. The schedule of repayment of the amount of damage is drawn up, and the following accounting record is made every month:
- DT 70
- According to CT 73.
It means that the amount of monthly payment for material damage is kept from wages.
There are also cases when material damage is detected only during the inventory, verification of values \u200b\u200band other periodic inspections. Then, after identifying the mol, there is a monthly cost compensation. In these cases, the accounting record is drawn up:
- DT 70
- According to CT 94.
In these three cases, the retaining of the salary can not be more than 20% of the income of the employee.
There are cases when the employee wants to acquire stock shares by salary. Then the accountant makes the following wiring:
- DT 70
- According to CT 75.
The cost of shares is kept
And the last case - when various deductions will be made by court decision. Under it falls alimony, compensation for victims, as well as other similar deductions. Their amount is appointed individually, also by court decision, but cannot exceed 50%. But in special cases, compensation can reach up to 70%.
Accounting wiring is drawn up:
- DT 70
- CT 76
Also, as mentioned earlier, the amount of deduction is determined only after paying taxes. So, for example:
The court ordered Petrova P.P. List 25% of its RFP victim in Sidorov I.A. Petrov salary 20 000 rubles. Respectively:
NFFL will be paid first:
- DT 70
- CT 68 subaccount 01
In the amount of 2,600 rubles. After that, the victim will be listed by the amount due to him:
- DT 70
- CT 76
In the amount of 4,350 rubles.
Holding occurs according to the queue, which is formed by the accountant itself, according to legislative acts.
vesbiz.ru.
Typical wiring on payroll account
In the process of remuneration, basic wiring is associated with salary accrual. The procedure for calculating the amount of remuneration depends on what cell (wage system) is valid at the enterprise. In accordance with the provisions of the Company's labor legislation, tariff, confusing and mixed systems can be applied.
Wage and tax credits:
- Accrued in accounting by the wages of the working main production, wiring - d 20 to 70.
- Reflected accrual of earnings of the working production of the auxiliary - d 23 to 70.
- Reflects the accrual of earnings to employees of the administrative and management department - D 26 to 70.
- Reflects the accrual of earnings workers serving production processes, d 25 to 70.
- Reflects the accrual of earnings to employees of trading companies - D 44 K 70.
- Reflects the accrual of earnings personnel associated with other activities of the company - d 91 to 70.
- Reflects the accrual of staff payments due to previously created reserves - d 96 to 70.
- Reflects the accrual of earnings to employees associated with the activities of future periods (for example, research tests), - d 97 to 70.
- Reflects the accrual of earnings to specialists eliminating the effects of natural disasters - d 99 to 70.
- Calculated from the accrued amount of remuneration Income tax - d 70 to 68.1
- Deficted payments under the executive documents (for example, in connection with the payment of alimony for children) - d 70 to 76. The same record reflects the salary deposit.
- He is retained from the earnings of a specialist debt for accountability - d 70 to 71.
- Adjusted from earlier employee Amount for compensation Motherba - D 70 K 73.
- Reflects the purchase of shares of the company personnel - d 70 to 75.
- Established from the cashier salary, wiring - d 70 to 50.
Since the issuance of salary can be carried out not only by cash operation, Wiring will be different in non-cash calculations.
- The amount of earnings is listed for a card for a card - d 70 to 51.
In addition to the above postings, when registering the salaries, accrual of insurance premiums in terms of medical, social, pension insurance, as well as on "injury". After the accountant reflected all relying amounts of salary, premiums, hospitals, benefits, premiums, compensation and other salaries, taxes and tax enumerations on appropriate accounts. And then on the basis of the initial data, reporting in the IFTS, FSS and PFR are formed.
If in the calculations for salaries, the staff will be revealed by errors that will affect past reporting periodsYou will have to make adjustments not only on the SC. 70, but also on associated accounts. Since taxes are charged from the Fot, it will be necessary to check the correctness of the calculation of the taxes on the SC. 68.1 and 69. If errors are detected, refinements should be made in a Buknogram, as well as in the reporting by submitting corrective forms to the control bodies. If, as a result of the corrections, you will find in arrears of taxes before passing the reporting to pay the missing amount into the budget, otherwise you charge penalties.
How wages are recorded in budgetary institutions
Budget companies are funded at the expense of federal funds, therefore, they make special, elevated, requirements to account. Account plan in such structures special. When reflecting the movement of funds, the classification of the Kward is used. Including, in order to reflect the earnings of personnel, codes are involved:
- 211 - information on the salary, salary in budget institutionand wiring are performed by adding the specified code.
- 212 - All other payments (travel, compensation, etc.) contribute here.
- 213 - Reflect the accrued socialosobi.
The distribution of remuneration amounts are carried out by correspondence with the codes of 730/830 (for payables), 610 (for retirement from budget accounts). The main wiring are made as follows:
- D 040120211 (010961211, 010971211, 010981211) By 030211730 - Accrued Earnings.
- D 030211830 to 030301730 - accrued with income NDFL.
- D 030211830 K 030403730 - Amount to executive documentation is calculated.
- D 030211830 K 020134610 - Earnings from the box office.
- D 030211830 to 020111610 - Translated earnings on the map.
Conclusion - in this article we considered in detail how to organize accounting for earnings in enterprises. Typical wiring is performed in accordance with the norms of the order number 94n, where it is said that the account is intended for these purposes. 70. In addition to the accrual of remuneration in obligatory The accountant should reflect hold Ndfl, accrual insurance premiums. The correctness of making data is important, first of all, from the point of view of calculations with personnel, as well as to comply with the accuracy of the transfer of taxes and fees to the budget and the extrabudget of the Russian Federation.
raszp.ru.
Salary Accounting Stages
The amount of payments has a direct dependence on the number of spent days, from the qualification of the employee, the level of complexity and quality of performance. The salary accrual is the most responsible and complex area of \u200b\u200baccounting consisting of several stages. The maintenance of this area must match accounting policies Enterprises. All personnel displacements must reflect the salary data.
So, stages of wage accounting.
- The first stage is the actual salary accrual to each employee. It is conducted on the account of account 70 and the debit of expendable or cost accounts. For example, to calculate the salary on manufacturing enterprise It is customary to use accounts 20, 23, 25, 26, 29. In the wiring trade enterprises The debit is used by account 44 and it looks like this: DT 20 (23, 25, 26, 29, 44) - CT 70. Wages refers to expenses or costs of the enterprise.
- The second stage is to hold with wages of workers. First of all, the tax on the income of individuals (NDFL) is deducted from the salary. Such retention is taken into account by the wiring of DT 70 - CT 68. There are other retention at which other accounts are used according to the loan. For example, if you need to hold an alimony, then the credit wiring is used 76.
- The third stage is the calculation of social insurance contributions. The amounts of insurance premiums are carried out on credit account 69. The debit also apply the appropriate expenditure or cost accounts. That is, the wiring looks like this: DT 20 (23, 25, 26, 29, 44) - CT 69. These three stages are performed at the end of the month.
- The fourth stage is a product of payments. In order to prevent violations of labor legislation, the work of workers must be paid in a timely manner, excluding delays in the payment. Pay salary through the cashier of the enterprise or transfer to personal accounts through bank institutions. The post is as follows: Dt 70 - CT 50 (51).
Simultaneously with the payment of salary, it is necessary to pay personal income tax and contributions for injuries. The rest of the contributions are later listed. Accounting wiring: Dt 68 - CT 51 (with pay NDFL) and Dt 69 - CT 51 (when paying insurance premiums).
There are options for reducing the taxable base legitimate way, eg:
- the taxpayer, it has the possibility of not paying NDFL for employees who compensate for the amount of mortgage interests;
- the taxpayer on the USN has the ability to reduce the unified tax by subtracting insurance premiums from the total income.
It is important to remember the need to temporarily pay all contributions. Otherwise, the company will be accrued with penalties, and if the auditor will reveal errors in accrual - then on the act of verification will be imposed on a penalty of 20% of the amount of detected arrears.
Key points affecting salary accrual
Which forms applies to pay in the company
Wolne's organization at its discretion to decide on the approval of the production provision on the wage fund, together with the trade union to develop collective local documents that do not contradict the requirements of labor legislation.
The main points reflecting the employer's relationship with the employed employee are as follows:
- monthly salary should be equal to or more established by the Government minimum size wages (minimum wage);
- the working week cannot have a duration of more than 40 hours;
- there is an additional payment for work in the festive and weekend;
- installed an increased salary for the production of works in conditions of harmful and dangerous human health.
According to the form, there is a time-based work, depending on the developed time, a piecework, which is calculated by the number of goods produced, and the chord, providing for cumulative earnings for certain stages of work.
What types of payment are used by the company
Salary the main production workers are charged according to tariffs and contract prices, and payment to managers and employees of the Office of the Office according to the approved salarys that take into account the position and qualifications of employees.
The time-based form of wages takes into account the amount of time spent using approved official salaries. In case of work incomplete month The accrual is made for spent days on average earnings, calculated per day by the number of working days of the month. Quality work can be encouraged by the head.
A piece of labor payment form takes into account the number of work performed using the time norm on this product. During the reception of workers at such an enterprise in labor agreements, the tariff per unit of time is negotiated. Calculation of wages According to the results of the submitted databases of the outfits, in which the amount of product production is shown by each worker.
The monthly salary can be calculated by multiplying the amount of production produced to the rate of time and on the installed watchmaking of the employee. For quality work and over-fulfillment of the norms of the employee, promotion of a prize (piece-premium payment) or an increase in tariff (piece-progressive payment) is possible.
If an enterprise uses a combined wage system, a fixed salary and a piece of payment are used. In addition, a commission form of remuneration is also used when the employee is set by the percentage of the profit or revenue of the enterprise.
Summing up the above, it can be noted that when forming a base for salaries accrual, the following key points play a basic role:
- applied in the payment form of payment;
- the number of products produced by the separator;
- the number of spent volunteer of working time.
Causes of deduction from wages
Commit to hold:
- taxes on the income of individuals usually 13%, but this amount can be reduced by means of the work provided by the law of deductions;
- alimony;
- payments according to the decisions on administrative violations.
The wiring in the case of NDFL was mentioned above, and for reflecting the reduced alimony, accounting wiring will be as follows: Dt 70 - CT 76.
The initiative retention on the part of the employer includes:
- returns received and non-spent advance funds (Dt 70 - CT 50);
- return of unused accountable amounts (Dt 70 - CT 71);
- reimbursement of the volume of the amount of material damage caused (Dt 70 - CT 73.02).
Initiative retention are manufactured according to employees. These may be an application for transferring funds from a salary:
- on trade union contributions;
- deductions to the insurance company;
- to pay utilities;
- for the maintenance of children in kindergartens and nursery;
- voluntary medical insurance;
- payment of loans, interest for loans, loans, etc.
Main wiring for accounting for paying for wages and the order of salary accrual
The main salary should be reflected in the debit of accounts 20, 23, 25, 26, 28, 44, 97.
All accounting and recruitment activities are made according to the approved forms of primary documents. For example, accepting an employee, the enterprise filled with forms T-1 (ordering order) and T-2 (personal card employee).
After the base for calculating the salary is formed and all deductions are made to compile a settlement statement (T-51 form). The statement is filled in each employee by reflecting the following information: table number Employee made payment and deductions.
The title sheet of statement contains name data, organization code, estimated period (This is meant: For what month a statement is compiled), then the total amount is affixed for issuing and outcome by statement.
The table part of the statement indicates:
- part number, employee number of the tablel, surname, name, patronymic of the employee, held by the post;
- all types of accruals, in the final graph - the total amount of the accrual issued;
- all types of deductions, in the final graph - the total amount of deduction;
- debt is displayed: an employer or employee;
- tOTAL.
All sheets of the statement are numbered, their number is affixed at the title of statement. For the correctness of the compilation of the settlement statement, the chief accountant is responsible, so he signs it.
In conclusion, the most important thing is: all payments to employees administration should be carried out regularly and in a timely manner. The leaders who violated the payout dates are responsible provided for by law.
homeurist.com.
What payments can be attributed to the account 70 - salary
The debt of the employer for wages is reflected in the account of account 70. In addition, the account 70 takes into account other calculations with the employee:
- holds associated with the fault of the employee (marriage, shortage, theft, damage material values, etc.)
- benefits
- additional payment-compensation worker
- compensation of workbook purchase costs by employer
- repayment of a loan provided by the employer
- holding on executive sheets
Organize competent accounting of payments to employees you can click on the link. In analytics, 70 accountant records data for each employee (name, position), as well as the division to which it refers. All forms, on the basis of which salary is charged, you can find on the link \u003e\u003e\u003e
What accounts to attribute salary costs
The accounts with which will correspond to the account 70 are determined on the basis of the type of activity.
So, if the field of activity of the employer production, then the salary costs will be distributed on accounts:
- 20 (main production),
- 23 (auxiliary production),
- 25 (for workers employed in the management and maintenance of workshops),
- 26 (for management workers and specialists),
- 29 (for employees of serving industries and farms).
If companies are engaged in trading activities, then all salary costs should be attributed to 44.
Examples of wage wiring
- Debit 70 Credit 50 - Paid Officer from the cash register for a month
- Debit 70 Credit 50 - paid salary from the cash register
- Debit 70 Credit 76 - Money is listed for employee salary cards
- Debit 70 Credit 68 - Lifted Ndfl with wages
- Debit 70 Credit 51 - transferred an employee to the settlement account for a salary per month
- Debit 20 Credit 69 - Accrued insurance premiums with salaries to employees of the main production
Basic wage wiring
Full list of main postings (see below).
Wiring | Who gets | ||
DT | Kt. | ||
Wage | |||
20 , 23, 25, 26, 29 | 70 | Employees manufacturing company | |
44 | 70 | Trade Company employees (or service sector) | |
91 | 70 | Workers performing work that do not belong to the usual activities of the enterprise | |
99 | 70 | Employees employed by the elimination and consequences of emergencies, disasters, accidents, natural disasters | |
Vacations at the expense of the reserve (if available) | |||
96 | 70 | Employees at the expense of the reserve of the upcoming expenses and payments (selling, remuneration for long service, etc.) | |
Benefits | |||
69 | 70 | Employees from extrabudgetary funds (due to illness, industrial injury, pregnancy and childbirth, etc.) |
Payment by wage workers, holidays, benefits are reflected in the debit of account 70. The corresponding account will depend on how the company made a payment:
- through the cashier - Dt 70 kt 50
- through the bank - DT 70 kt 51
Salary: all wiring
Correspondence bills |
Note |
|||
---|---|---|---|---|
Debit | Credit | |||
Listed an employee to a settlement account of an advance payment for a month |
Payment order, bank statement |
|||
The employee from the cashier's cash register for a month was paid |
Payment Statement or Expendable Cash Order |
|||
Deposited by an advance employee an advance (in case of issuance of salary from the cash register) |
Payment statement |
|||
Made to the settlement account of the organization's deposited salary advance payment |
||||
Received in the bank money for paying a deposited salary advance payment |
||||
Paid deposited salary advance payment |
Account cash warrant |
On the account 76, the operation is reflected on the subaccount "Calculations on deposited amounts" |
||
Accrued salary of main production workers, including award, payment for work on labor contractual labor contracts |
||||
Accrued salary to employees of auxiliary production, including premiums, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
|||
Accrued salary of general production personnel, including award, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
|||
Accrued salary of administrative and management personnel (head, chief accountant, etc.), including award, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
|||
Salary accrued to employees of serving industries and farms, including award, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
|||
Accrued salary of trade and catering workers, including premiums, payment for work on labor contractual labor contracts |
Calculated or settlement payroll |
|||
Salary is calculated by other employees, including those engaged in non-productive activities of the company, including award, payment for work on employment contracts |
Calculated or settlement payroll |
|||
Painted NDFL with wages |
Tax accounting register |
|||
Accrued insurance premiums with salary of main production workers |
Accounting information |
|||
Accrued insurance premiums with salaries to employees of auxiliary production |
Accounting information |
|||
Accrued insurance premiums with salary of general production personnel |
Accounting information |
|||
Accrued insurance premiums with wages to administrative and managerial personnel |
Accounting information |
|||
Accrued insurance premiums with salaries to employees of servicing industries and farms |
Accounting information |
|||
Accrued insurance premiums with salaries of trade and catering workers |
Accounting information |
|||
Accrued insurance premiums with salaries Other employees, including those engaged in the company's non-productive activities |
Accounting information |
On account 91, the operation is reflected in subaccount "Other expenses" |
||
The salary is listed for the current account at the end of the month (minus the advance and personal income tax, other holdings, if they took place) |
Registry to transfer funds to employee accounts, payment order |
There should also be a statement of the employee to list the salaries to the current account |
||
A salary was issued from the cash register at the end of the month (minus the advance and personal income tax, other holdings, if they took place) |
||||
Deposited salary deposited (in case of issuing it from the cash register) |
Payment or settlement payroll |
On the account 76, the operation is reflected on the subaccount "Calculations on deposited amounts" |
||
Made to the settlement account of the organization Deposited salary |
Expendable cash order, bank statement |
|||
Received in the bank money for payment of deposited salary |
Cate order, bank statement |
|||
Deposited salary paid |
Account cash warrant |
On the account 76, the operation is reflected on the subaccount "Calculations on deposited amounts" |
||
Written on the expiration of the limitation period (for three years from the date of its deposit), unclaimed deposited salary |
Executive order, accounting certificate |
On account 76, the operation is reflected in the subaccount "Calculations on deposited amounts", on account 91 - on subaccount "Other income" |
||
Accrued interest for wage payment delay |
Accounting certificate, settlement or settlement payroll |
On account 91, the operation is reflected in the subaccount "Other expenses". |
||
Listed on the bill account of the employee the amount of interest accrued in connection with the delay in the payment of wages |
Paying bank |
On the account 73, such operations are advisable to reflect on a separate subaccount, specially provided by the company's accounting policies. |
||
An employee from the cash register was issued from the cash percentage amount accrued due to the delay in the payment of wages |
Payment or settlement payroll or consumable cash order |
On the account 73, such operations are advisable to reflect on a separate subaccount, specially provided by the company's accounting policies. |
Wiring on vacations
Correspondence bills |
Primary document, on the basis of which is reflected in accounting. This operation |
Note |
||
---|---|---|---|---|
Debit |
Credit |
|||
Accrued payment for vacation by employees of the main production |
||||
Accrued payment for vacation to employees of auxiliary production |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Accrued holiday pay with general production personnel |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Accrued holiday pay with administrative and management personnel (head, chief accountant, etc.) |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Accrued payment of holidays by employees of servicing industries and farms |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Accrued payment for leave by trade and catering workers |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Accrued holiday pay Other employees, including engaged in the company's non-productive activities |
Estimated or settlement and payment statement, an order for the provision of holidays to the employee, a note of the employee's vacation |
On account 91, the operation is reflected in the subaccount "Other expenses". If the organization applies PBU 8/2010 "Estimated liabilities, conditional obligations and conditional assets", then as employees have been received by the rights to annual paid leave, an appraisal liability is recognized in the amount of vacation-owned and insurance premiums due to employees. At the same time, instead of account 70 (69 - for insurance premiums), 96 "reserves of upcoming expenses" are used. And when granting a vacation (vacation charge), wiring is made: Debit 96 Credit 70 (69) |
||
Painted NDFL with the amount of vacation |
Tax accounting register |
|||
Accrued insurance premiums deposited from payment to employees of the main production |
Accounting information |
|||
Accrued insurance premiums from paying for vacuisers to employees of auxiliary production |
Accounting information |
|||
Insurance premiums are credited from paying to general production personnel |
Accounting information |
|||
Accrued insurance premiums made from payments to administrative and managerial personnel |
Accounting information |
|||
Accrued insurance premiums with payments to employees of servicing industries and farms |
Accounting information |
|||
Accrued insurance premiums from paying commerce and public catering |
Accounting information |
|||
Insurance premiums are credited from paying other employees, including those engaged in the company's non-productive activities. |
Accounting information |
On account 91, the operation is reflected in subaccount "Other expenses" |
How to accrue a salary in the accounting program
Consider what wage wages to do in accounting programs: Buchsoft online, 1C: Salary and personnel management and contour. Bukhgalkhery.
Buchsoft online
In the "Salary and Frames" module in the "Salary" section, select Salary Calculation. Payment by salary can be made by a list, and it is possible for each separately.
1. For everyone - "Accrued / Pay / Salad"
2. A list - "Candle / List / Save All". The default program proposes automatically to accrue, taking into account the salary, headed by the "Frame / Travel" tab. At the same time, the amount of the salary will depend on the number of spent days specified in the working time table. If the tabel is not conducted, all working days of the month will be worked out.
1C: Salary and Personnel Management
Calculation and calculation of payment on the salary proportionally spent days is made when calculating the salary per month using the document accrual of salary and contributions (salary / salary charges and contributions).
- For automatic filling Document Use the "Fill" or "Selection" button.
- When filling out the document in the tabular part, lines are made on the accrual tab on all types of accruals assigned to employees in a planned manner.
To calculate the result of payment by salary in proportion to spent days, the salary (monthly tariff rate) of the employee is divided into the number of working days at the accounting period (month), which the employee must work at the rate of working time (determined on the basis of the schedule of its work) and is multiplied by the number of actually worked employee days.
The number of deviations actually spent during the period of days is determined by the method of deviations: from the norm of days on the employee schedule, the time is eliminated during the periods when the employee was absent in the workplace. The absence of an employee must be registered in the program with specialized settlement documents, i.e. An employee must be made charges during the absence.
The size of the monthly tariff rate (salary) of the employee is determined at the time of filling out the document accrual of salary and contributions and is recorded in the string of the tabular part of the document as an indicator of salary to calculate the calculation of the salary payment. Calculation of the result of the accrual is carried out on the basis of the size of the salary (monthly tariff rate) specified in the line of the tabular part of the document.
Konur.Bukhgalkhey
When all sick leave, vacation, spent time, etc. are indicated in the estimated month, click on the "Wiring" button. As a result, a document with wiring to accrual salaries, taxes and insurance premiums for the estimated month is created, and the service automatically goes next month. The posting document is stored on the "Documents" tab, in the "Salary and Contributions" block.
Accounting wiring for the accrual of employees expresses one of the financial transactions, they are debated by analytical journals - they reflect the material state of the organization.
Earnings of employees form in 70 bills, it interacts with the rest of the registers that take part in the accrual, deductions of various nature.
Navigation by article
How to draw out accruals
Accrued wages managerial personnel, it means that in the wiring 70 the account will be debit with the 26 account, which accounts for accounting with management.
The following operations are performed by salary:
- calculate Earnings, Advance Payments
- indicate accrued contributions to taxes
- restored on the basis of a personal application or executive list
- paid advance
- salary paid taxes, mandatory contributions
At each enterprise, its separate economic accounting is carried out, depending on production processes, activities, it is performed within the framework of legislative acts, financial provisions.
Accounting registers contain all carried out financial operations For a month, they can take place at different times. Terms depend on the requirements for tax transfers, the regulation of the organization's work regarding settlements with employees in accordance with the labor law.
In accounting there is a special list in the form of an account plan, it is approved by the Ministry of Finance of the Russian Federation.
All activities in each organization are encrypted under the numbers. Where for calculations with the staff determined 70 accounts. All employee amounts earned as a loan, and retained money debit with the corresponding invoice. At the manufacturing plant producing commodity products, it is included in the cost as an integral part.
Financial relations depending on which area is paid by work, with these accounts and corresponds, it may be:
- active 20 Account Here is accounting for main production
- 25 Indicates production costs
- 26 collect and distribute economic operations
- 29 takes into account activities serving and economic sites
- trade workers are calculated using 44 accounts, trade manipulations are taken into account there.
- when employee employment does not belong to the main activity, it will correspond to 91 register
- in 96 draw up reserves for upcoming costs
- with a 99 account bind an employee if he was a participant in the elimination of emergency
The date of payments and accruals determine tax accountAccording to these provisions, the earnings are considered a profitable part, upon completion of all calculations at the end of the month. Advancement occurs usually in the middle of the working month, the main work income is paid at its end. The payment of advances takes place at Vedomosti, in accounting make a pacification of this fact. The total amount of wages to employees of the main activity will be conducted as the arrival of 20 accounts and consumption 70.
Drawing up records after issuing money
Accrued wages to employees of the main production. From the Foundation of this direction, Glavbukh receives funds in the bank, which must be issued by staff.
They are paid in the following ways:
- on debit 70 and loan 50, when paying from the cash desk
- possible transfers to employees bank accounts, in wiring Debit 70 will be in credit from 51
If the bank requires hold from the enterprise in the form of commissions, these costs are carried out on arrival 91.2 (referred to as other expenses) and consumption 51.
Where taxes take into account
By Tax Code Russia The income of each citizen is subject to compulsory payments. Employees do not constitute declarations and independent enumerations, this duty. Financiers of enterprises carry out accounting with the appropriate reflection in the wiring.
Taxes undergo fixation on the 68 register, in the journal reflect that payment was made in NDFL, as 70/68 - the amount. Insurance payments also pay employers. Listing V. extrabudgetary fundTheir accruals are associated with paying the employment people, there is a procedure for performing postings. The amounts made to the Pension Fund are included in the cost of production, and do not have reflections in earnings, as the organization pays them. Each cost must be distributed by financial registers using binary entry. If the loan belongs to 69 accounts, where all insurance costs fix, then bills will be debit depending on the employment of employees in 20, 26 or 29.
Common order in the wiring and their formation
Work accountingThis is a scrupulous daily work. From the care of one employee, an assessment may depend on financial activities Total enterprises. The calculation complies with the accounting of social insurance with the provision of workers. In wages, accounting accompaniment on the debit and loan is included. Placed here social benefits, pensions, other payments from the sphere of social destination.
If the workers do not perform a standard for the firm work, this money is attributed to the debit of 91 of the register in the form of "other income and expenses". There are premiums, they are paid from the reserve, and fix 96/70. The cost of the salary of the next month is recorded in the debit 97 financial instruments. In enterprises there may be various events that are spelled out in the contract for repair work Or economic needs, to eliminate destruction from emergency, losses are divided into 99 account.
The salary formed in one part, as an income section, in the other half represents all the retention of each employee separately.
The amount of payment in terms of level differ, depend on the position, the production, spent hours depending on what a person does. From here and retaining different - size income tax, presence of alimony or.
Organizations are formed situations for holdings:
- non-return of the account - 70/71
- dismissal of an employee who has debts for indisputable vacation
- causing damage to an employee's fault
In each case, for the correctness of the accruals and deductions, the employee carrying out this work and the coupling on all accounting tools is responsible. At the end of the reporting period, the balance of the balance is performed, and any inconsistency in the postings will affect this section, it characterizes financial condition firms.
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