Audit. Audit of payroll calculations (lecture notes)

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Audit. Audit of payroll calculations (lecture notes)

Lecture notes, cheat sheets

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Table of contents (expand)

Accepted abbreviations and abbreviations
Theoretical foundations of auditing. Prerequisites for the emergence of audit and its place in the control system in the Russian Federation (Control in a market economy. Prerequisites for the emergence and development of audit. Development of audit in Russia)
Regulation of auditing activities in the Russian Federation (The system of regulation of auditing activities. The concept of auditing. Legal norms of auditing. Goals, objectives and general principles of auditing. Ethics of the auditor)
Types of audit and conditions for carrying out audit activities (Types of audit. Mandatory audit. Audit-related services. Independence of auditors, audit organizations and individual auditors. Internal audit. Certification and licensing of audit activities. Quality control of audit organizations and individual auditors)
Standards in auditing activities (Basic principles of auditing standards. International auditing standards. Rules (standards) of auditing in the Russian Federation. In-house auditing standards)
Organization of audit (Stages of an audit. Audit planning. Overall audit plan. Audit program. Audit contract. Examination and evaluation of accounting and internal control systems during the audit. Applicability of the going concern assumption. Use of the work of an expert)
Audit risk and its relationship with materiality and audit sampling (Audit risk and its assessment. Assessment of materiality (materiality) in an audit. Audit sampling. The concept of affiliates in an audit)
Audit evidence: features of obtaining and reflecting in working documentation (Audit evidence. Documentation of the audit. Verification of compliance with the requirements of regulations. Actions of the auditor when errors and dishonesty are identified. Analytical procedures in auditing. Types and features of application. Features of the audit of estimated values. Audit in the conditions of computer data processing)
The final stage of the audit (Informing management about the results of the audit. Auditor's report. Date of signing of the audit report and reflection in it of events that occurred after the date of preparation and presentation of financial statements. Auditor confidentiality)
Audit methodology. Audit of accounting policies (Goals and objectives of the audit of accounting policies. Changes in accounting policies. Testing of individual provisions of accounting policies)
Audit of cash transactions (Goals and objectives of the audit of cash transactions. Program for checking cash transactions and testing the control system. Organization of the working stage of the audit. Checking the execution of primary documents. Checking registers and reporting forms. Features of computerized accounting of cash transactions. Checking the correctness, timeliness and completeness of cash receipts funds. Inventory of the cash register. Checking compliance with the cash balance limit in the cash register. Audit of collected amounts of money. Checking compliance with the procedure for using cash registers. Audit of cash documents in the cash register. Responsibility of the management of the audited entity for organizing the accounting of cash transactions)
Audit of current and other bank accounts. Audit goals and objectives (Audit of transactions on a current account. Checking the documentation of transactions on bank accounts. Checking the legality of writing off funds from a current account. Checking transactions on foreign currency accounts. Audit of transactions on other bank accounts)
Audit of fixed assets and intangible assets (Goals and objectives of the audit of fixed assets and intangible assets. Assessment of the accounting and internal control system. Plan and program for the audit of fixed assets and intangible assets. Methods for obtaining audit evidence. Acquisition of fixed assets. Leasing of fixed assets. Acquisition of equipment requiring installation. Modernization fixed assets. Reserve for repairs of fixed assets. Depreciation of fixed assets. Retirement of fixed assets. Acquisition of intangible assets. Depreciation of intangible assets. Audit procedures)
Audit of inventories (Goals and composition of an audit of inventories and accounting procedures. Criteria for obtaining audit evidence during an audit of inventories. Stages of collecting audit evidence. Methods for obtaining audit evidence. Planning an audit of inventories. Audit of the correctness of accounting for materials. Features of an audit in an organization accounting of inventories at accounting prices. Acquisition of inventories, the cost of which is expressed in foreign currency. Material costs. Transfer of raw materials for processing. Accounting for goods. Audit of production and sale of finished products. Inventory of inventories. Audit of reporting forms)
Audit of financial investments (Prerequisites for verification. Concept and classification of financial investments. Formation of initial cost. Audit of loans. Audit of bills. Audit of shares. Audit of contributions to the authorized capital of other organizations. Audit of information on financial investments in reporting)
Audit of expenses and income of an organization (Audit of expenses. Audit of work in progress accounting. Audit of settlements with customers and the procedure for determining revenue. Completed stages of work. Audit of financial results)
Audit of contractual relations (Purchase and sale agreements. Construction contracts. Donation agreements. Agency agreement. Agreements for research and development work. Loan agreements. Surety agreements)
Audit of payroll calculations (Goals and objectives of the audit of wage calculations. Preparation of working documentation for the audit. Methods for obtaining audit evidence. Planning the scope of the audit. Accrual and payment of wages. Deductions from wages. Audit of wage payments. Providing leave. Unified social tax, pension contributions fund and insurance fund. Payment of benefits for temporary disability. Dismissal of employees. Audit of other issues regarding accruals and payments to the organization’s personnel)
Audit of settlements with accountable persons (Goals and objectives of the audit of settlements with accountable persons. Audit of accounting of settlements with accountable persons. Payment for business trips)
Audit of authorized capital and settlements with founders (Goals and objectives of the audit of the authorized capital. Audit program of the authorized (share) capital. The influence of the organizational and legal form on the responsibility of the founders. Basic legislative aspects of regulating the formation of the authorized (share) capital. Issue of shares. Audit of settlements with founders. Payment of dividends)
Audit of income tax calculations (Goals and objectives of the audit. Recommendations on the organization and methodology for verifying income tax expenses and obligations to the budget at various stages of the audit. Risk assessment. Determination of permissible error (level of materiality). Analysis of accounting policies. Generalization and assessment of audit results. Classification of violations by income tax. Documentation of audit results)
Literature

TOPIC 17. AUDIT OF PAYMENT CALCULATIONS

17.1. Goals and objectives of the audit of payroll calculations

The purpose of the audit is to establish the compliance of the methodology used in the organization for accounting and taxation of payroll transactions and settlements with personnel in force in the Russian Federation in the audited period with the regulatory documents.

In the light of this goal, the following tasks can be solved:

1) assessment of the system of settlements with personnel existing in the organization;

2) assessment of the state of synthetic and analytical accounting of payroll transactions and settlements with the organization's personnel in the audited period;

3) assessment of the completeness of the reflection of completed transactions in accounting;

4) verification of compliance by the organization with tax legislation on transactions related to payroll settlements;

5) verification of the organization's compliance with the legislation on settlements with extra-budgetary funds, on the unified social tax.

The audit should be planned on the basis of the understanding reached by the audit organization of the activities of the economic entity. The purpose of planning is to organize an efficient and cost-effective inspection. At the planning stage, it is necessary to determine the strategy and tactics of the audit, the timing of its implementation; develop a general plan and audit program.

The audit organization in the performance of the above work must be guided by the Federal Audit Standard No. 3 "Audit Planning".

The general plan for auditing payroll operations and settlements with the organization's personnel includes:

1) audit of registration of primary documents;

2) audit of the payroll system;

3) auditing the validity of benefits and deductions from wages;

4) audit of the identity of indicators of financial statements and accounting registers;

5) audit of calculations for the accrual of payments to off-budget funds and the unified social tax.

17.2. Preparation of audit working documentation

The purpose of the preparation of working papers is to document that the audit was properly planned, the implementation of the plan by the auditors was monitored daily and reviewed during the audit, that appropriate studies were performed, if necessary.

Federal Auditing Standard No. 2 "Audit Documentation" provides for a description of the procedures used by the audit organization and their results.

Since the audit of compliance with labor legislation and payroll calculations is very laborious, to reduce the time it takes to carry out it, you can use the audit scheme for synthetic and analytical accounting in the journal-order form of accounting and the scheme for matching operations reflected in accounting to completed business transactions.

The primary accounting documents of the organization verified by the auditor are recorded in the working documents of the auditor.

17.3. Methods for Obtaining Audit Evidence

When conducting an audit of operations to comply with labor laws and payroll calculations, the following methods and techniques are used:

▪ checking the client’s arithmetic calculations (recalculation);

▪ checking compliance with the accounting rules for individual business transactions, confirmation;

▪ oral survey of personnel, management of an economic entity and an independent (third) party;

▪ document verification, tracking, analytical procedures.

Checking the arithmetic calculations of the client (recalculation) is used to confirm the reliability of the arithmetic calculations of the amounts of personnel remuneration and the accuracy of their reflection in accounting records.

Checking compliance with the accounting rules for individual business transactions allows the audit organization to monitor the accounting work performed by the accounting department and the correspondence of payroll accounts.

The confirmation is used to obtain information about the reality of the balances on the accounts of payroll settlements by the budget and extra-budgetary funds.

An oral survey is used in the course of obtaining answers to the auditor's questionnaire during a preliminary assessment of the state of accounting for payroll settlements with personnel, as well as in the process of checking them, when clarifying with specialists certain business transactions that are in doubt.

Checking documents allows the auditor to verify the reality of a particular document. It is recommended to select certain entries in accounting and trace the reflection of operations in accounting up to that primary document, which should confirm the reality and expediency of performing this operation.

Tracking is used in the study of credit turnover on analytical accounts, statements, reports, synthetic accounts reflected in the General Ledger, while it is necessary to pay attention to non-standard correspondence of accounts.

Analytical procedures are used when comparing the payroll of the reporting period with data from previous periods.

17.4. Audit scope planning

When drawing up a plan and program for the audit of settlements with personnel, the auditor should pay attention to the nature and specifics of the enterprise's activities and the relevant legislative aspects of the regulation of accruals and deductions. The main areas of legislative regulation of settlements with personnel for remuneration can be grouped into the following areas:

▪ hiring;

▪ dismissal of employees;

▪ calculation and payment of wages;

▪ deductions from wages;

▪ depositing unpaid wages on time;

▪ provision of leave;

▪ payment of temporary disability benefits;

▪ other issues regarding accruals and payments equivalent to wages.

17.5. Calculation and payment of wages

To summarize information on settlements with employees of the organization for remuneration (for all types of remuneration, bonuses, allowances and other payments) by the Chart of Accounts for accounting for the financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31.10.2000, 94 No. 70n, account 5 "Settlements with personnel for wages" is intended. In accordance with paragraphs 7, 10 of PBU 99/06.05.1999 "Expenses of the organization", approved by order of the Ministry of Finance of the Russian Federation of 33 No. 70n, labor costs are considered expenses for ordinary activities. The amounts of wages due to employees are reflected in the credit of account XNUMX in correspondence with the accounts for accounting for production costs (sales expenses) and other sources.

The employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems can also be established by a collective agreement (Article 144 of the Labor Code).

For the amount accrued in wages, the organization is obliged to charge a single social tax on the basis of paragraph 1 of Art. 236, paragraph 1 of Art. 237 of the Tax Code, as well as to make deductions for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation of 02.03.2000 .184 No. XNUMX).

In addition, the total amount of labor costs is included in the base for calculating insurance premiums for mandatory pension insurance (clause 2, article 10 of Federal Law No. 15.12.2001-FZ of December 167, XNUMX "On Compulsory Pension Insurance in the Russian Federation").

17.6. Payroll deductions

Wages to employees of the organization are considered to be the object of taxation of personal income tax (hereinafter referred to as personal income tax) on the basis of clause 1 of Art. 209 NK. In accordance with paragraph 3 of Art. 210 of the Tax Code for income for which a tax rate of 13% is provided, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount of tax deductions (from 400 to 3000 rubles for an employee and 600 rubles for each dependent), provided Art. 218-221 of the Tax Code, taking into account the features established by Ch. 23 "Tax on personal income" of the Tax Code.

The specified deductions are provided for each month of the calendar year and are valid until the month in which the employee's income, calculated on an accrual basis from the beginning of the calendar year by the employer providing these standard tax deductions, exceeded 20 rubles. (for deductions per employee) and 000 rubles. (for dependents). Starting from the month in which the specified income exceeded the established amount, these tax deductions do not apply.

Withholding from the taxpayer of the accrued amount of personal income tax is carried out by the tax agent at the expense of any funds paid by the tax agent to the taxpayer, when the said funds are actually paid to the taxpayer or on his behalf to third parties (clause 4 of article 226 of the Tax Code). Taxation is carried out at a rate of 13% (Article 224 of the Tax Code).

The amount of personal income tax withheld when paying wages is determined according to the data contained in the payroll or in tax cards for recording income and personal income tax (form No. 1-01.11.2000 / 3 "On approval of reporting forms for personal income tax").

According to paragraph 1 of Art. 226 of the Tax Code, Russian organizations from which or as a result of relations with which the taxpayer (an individual - Article 207 of the Tax Code) received income, are required to calculate, withhold from the taxpayer and pay to the budget the amount of tax calculated at the appropriate tax rate. The withholding of the accrued amount of personal income tax is made directly from the income of the taxpayer when they are actually paid (clause 4 of article 226 of the Tax Code). The amount of personal income tax to be withheld from the wages of employees is reflected in the accounting on the credit of account 68 "Calculations on taxes and fees" and the debit of account 70.

In accordance with paragraph 6 of Art. 226 of the Tax Code, an organization - a tax agent is obliged to transfer the amounts of calculated and withheld personal income tax no later than the day the bank actually receives cash to pay income. On the day of receipt of cash in the bank for the payment of wages, the amount of calculated personal income tax is withheld from the income of employees, and the organization has a debt to the budget for the payment of personal income tax.

As for material assistance, according to paragraph 28 of Art. 217 of the Tax Code are not subject to personal income tax on the amount of material assistance provided by employers to their employees, not exceeding 2000 rubles. during the tax period (calendar year).

In addition to personal income tax deductions, deductions are possible by court decisions (alimony), at the initiative of the enterprise administration (for example, in compensation for damage, for marriage, outstanding accountable amounts not returned in a timely manner) and at the initiative of the employee (transfers at his statements). The auditor checks the availability of relevant orders, resolutions, applications for all these types of deductions. The amount of these deductions from the employee's salary can be reflected in column 16 (17, 18) of the Payroll.

There is no direct definition of a counting error in the current legislation. An analysis of current practice suggests that a counting error is the result of incorrect arithmetic operations and purely random, careless, mechanical actions, including when entering initial information into a PC, which do not require their legal assessment.

According to Art. 137 of the Labor Code, the employer has the right to decide to withhold from the employee's salary the amount overpaid to him as a result of a counting error, no later than one month from the date of incorrectly calculated payments, and provided that the employee does not dispute the grounds and amounts of the deduction. It should be noted that the amount of deductions for each payment of wages cannot exceed 20% of the wages due to the employee (Article 138 of the Labor Code).

The limitation on the amount of deductions from wages is established by Art. 138 of the Labor Code, but does not apply to deductions at the initiative of the employee himself. The amount deducted from the employee's income by his order does not reduce the tax base for personal income tax (clause 1, article 210 of the Tax Code).

17.7. Payroll audit

According to Art. 136 of the Labor Code, the period for paying wages is established by the internal labor regulations of the organization, the collective agreement, the labor contract, but at least twice a month.

The issuance of cash from the cash desks of enterprises for the payment of wages is carried out according to pay (settlement and payment) statements (without drawing up an account cash warrant for each recipient) with the imposition of a stamp on these documents with the details of an account cash warrant. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so (clause 14 of the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the board of directors of the Central Bank of the Russian Federation of September 22.09.1993, 40 No. XNUMX (hereinafter referred to as the Procedure)).

In accordance with clause 7 of the Procedure, enterprises that have a constant cash income, in agreement with the banks serving them, can spend it, in particular, on wages. At the same time, enterprises do not have the right to accumulate cash in their cash desks in excess of the established limits for future expenses, including wages.

Upon the expiration of the established terms of remuneration, the cashier closes the statement in the manner specified in clause 18 of the Procedure. At the end of the pay (settlement) statement, an inscription is made on the amounts actually paid and subject to deposit (if any), and they are reconciled with the total of the pay statement.

Outgoing cash orders issued on pay (settlement and payment) statements for wages and other payments equivalent to it are registered by the accounting department after they are issued in the register of incoming and outgoing cash documents (form No. 3 No. 18.08.1998) (clause 88 of the Order).

At the end of the last day of payment of wages on the basis of the Cashier's Report (the second copy of the sheet of the Cash Book (form No. KO-4, approved by the Decree of the State Statistics Committee of Russia dated August 18.08.1998, 88 No. 70)) and the expenditure cash documents attached to it, the accounting records reflect the amount paid to wages on the debit of account 50 "Settlements with personnel for wages" and the credit of account XNUMX "Cashier" (Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application.

The amount of deposited wages is reflected in the accounting on the credit of account 76 "Settlements with various debtors and creditors", sub-account 76-4 "Calculations on deposited amounts" and the debit of account 70.

17.8. Grant of vacation

The auditor should check the timeliness of the provision of leave to the organization's staff. In accordance with Art. 114, 115 of the Labor Code, the organization is obliged to provide employees with vacations of 28 calendar days each year while maintaining their place of work (position) and average earnings. By agreement between the employee and the employer, annual paid leave may be divided into parts. At the same time, at least one of the parts of this vacation must be at least 14 calendar days (Article 125 of the Labor Code).

The amount of average earnings saved to the employee during the vacation is calculated on the basis of the average wage, for the calculation of which Art. 139 of the Labor Code establishes a unified procedure, the features of which are determined by the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of 11.04.2003 No. 213 (hereinafter referred to as the Regulations). Based on Art. 139 of the Labor Code and clause 3 of the Regulations, the average earnings for vacation pay are calculated for the last three calendar months (from the 1st to the 1st). To calculate the average wage, all types of payments provided for by the remuneration system used in the relevant organization are taken into account, regardless of the sources of these payments.

According to sub. "b" of clause 4 of the Regulations, when calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if the employee received temporary disability benefits.

In accordance with paragraph 9 of the Regulations, the average daily earnings for payment of compensation for unused vacation in the event that time was excluded from the billing period in accordance with clause 4 of the Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount, consisting of the average monthly number of calendar days (29,6) multiplied by the number of months fully worked, and the number of calendar days in months not fully worked. The number of calendar days in months not fully worked is calculated by multiplying the working days according to the calendar of the five-day working week falling on hours worked by a factor of 1,4.

The amount of average earnings saved by the employee during the vacation refers to labor costs, which, in accordance with paragraphs 5, 8, 9 of PBU 10/99 and paragraphs 36, 49 of the Instruction, are considered expenses for ordinary activities.

The amount of vacation pay is included in the tax base for personal income tax on the basis of paragraph 1 of Art. 210 NK. Taxation is carried out at a rate of 13% (Article 224 of the Tax Code).

In accordance with paragraph 7 of Art. 255 of the Tax Code for the purposes of taxation of profits, as part of expenses that reduce the tax base, the amount of average earnings accrued to the employee, retained for the duration of the vacation provided for by the legislation of the Russian Federation, is recognized.

On the amount of vacation pay, the organization is obliged to charge a single social tax on the basis of paragraph 1 of Art. 236, paragraph 1 of Art. 237 of the Tax Code, as well as to make deductions for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases).

In addition, the amount of vacation pay is included in the base for calculating insurance premiums for mandatory pension insurance (clause 2, article 10 of the Federal Law of December 15.12.2001, 167 No. XNUMX-FZ "On Compulsory Pension Insurance in the Russian Federation").

For the purposes of calculating income tax, the amount of vacation pay is taken into account as part of labor costs, and the amount of the unified social tax and insurance premiums for compulsory social insurance against accidents at work and occupational diseases are taken into account as part of other expenses associated with production and sales (para. 7 article 255, subparagraphs 1, 45 paragraph 1 article 264 of the Tax Code).

17.9. Unified social tax, contributions to the pension fund and insurance fund

In accounting, the amounts of the unified social tax (hereinafter referred to as the UST), calculated in the manner prescribed by Ch. 24 "Unified social tax" of the Tax Code, are included in the expenses for ordinary activities and are reflected in the debit of the accounts of expenses or other (on which the corresponding accruals were made in wages) in correspondence with account 69 "Calculations for social insurance and security" with a breakdown of the amount tax on amounts credited to the federal budget and related funds.

The amount of insurance premiums for compulsory pension insurance, calculated on the basis of the tariffs provided for in Art. 22, 33 of the Federal Law "On Compulsory Pension Insurance in the Russian Federation", reduces the amount of UST payable to the federal budget (tax deduction) in accordance with paragraph 2 of Art. 243 NK.

Advance payments for UST are calculated in the manner prescribed by Art. 243 of the Tax Code, and are reflected in accounting in accordance with the Instructions for the Application of the Chart of Accounts in this case on the debit of account 20 in correspondence with the credit of account 69 "Calculations for social insurance and security" on separate sub-accounts. In accordance with paragraph 2 of Art. 243 of the Tax Code, the amount of UST (the amount of advance payment for UST) payable to the federal budget is reduced by taxpayers by the amount of insurance premiums accrued by them for the same period (advance payments on insurance premium) for compulsory pension insurance (tax deduction), which is reflected in the accounting accounting entries on subaccounts of account 69 (on the debit of the subaccount "UST in the part credited to the federal budget" and on the credit of subaccounts "Insurance contributions for compulsory pension insurance to finance the insurance part of labor pension" and "Insurance contributions for compulsory pension insurance to finance the funded part of labor pensions").

In accordance with paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases, insurance premiums are charged on the wages of employees accrued for all reasons. The amount of accrued insurance premiums refers to other expenses for ordinary activities and is reflected in accordance with the Chart of Accounts on the credit of account 69 on the corresponding sub-account.

For the purposes of taxation of profits, the accrued amounts of UST and insurance premiums for compulsory social insurance are included in other expenses associated with production and sale, in accordance with subpara. 1 and 45 paragraph 1 of Art. 264 NK.

Penalty amounts for UST, insurance premiums for mandatory pension insurance and insurance premiums for compulsory social insurance are reflected in accordance with the Chart of Accounts in the debit of account 99 "Profit and Loss" (sub-account "Payments from profit remaining after tax") in correspondence with the loan corresponding sub-accounts of account 69.

For the purposes of calculating income tax, the amounts of penalties paid by the organization in connection with the late payment of the UST and the above insurance premiums are not included in expenses on the basis of paragraph 2 of Art. 270 NK. Thus, the amounts of penalties do not participate in the formation of indicators of accounting profit and the tax base for corporate income tax.

17.10. Payment of temporary disability benefits

The auditor, checking the calculations for payment of temporary disability benefits, receives confirmation not only of compliance with the law, but also of a certain social security of the workforce. Thus, the complete absence of this type of payment may indicate the unspoken unwillingness of the management of the audited entity to burden itself with additional calculations and the actual violation of the law and social protection.

The calculation of the amount of temporary disability benefits in 2004 was carried out in accordance with paragraph 1 of Art. 8 of the Federal Law of 08.12.2003 No. 166-FZ "On the budget of the Social Insurance Fund of the Russian Federation for 2004" based on average earnings calculated in the manner prescribed by Art. 139 of the Labor Code and the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of April 11.04.2003, 213 No. XNUMX (hereinafter referred to as the Regulations).

Article 8 of Federal Law No. 166-FZ establishes that in 2004 the temporary disability benefit is calculated from the average earnings of an employee at the main place of work for the last 12 calendar months preceding the month of the onset of disability.

In accordance with paragraph 2 of the Regulations, for calculating average earnings, all types of payments provided for by the remuneration system used in the organization are taken into account, regardless of the sources of these payments.

According to paragraph 8 of the Regulations, in all cases, except for the application of the summarized accounting of working hours, the average daily earnings are used to determine the average earnings. The average daily wage is calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (working, calendar) in the period payable (clause 8 of the Regulation).

According to the letter of the Social Insurance Fund of the Russian Federation dated April 28.04.2004, 02 No. 18-06 / 2706-XNUMX "On payment of temporary disability benefits", if there is a causal relationship between temporary disability and an accident at work or an occupational disease, payment of temporary disability benefits should be carried out for account of insurance premiums for compulsory social insurance against accidents at work and occupational diseases.

In accordance with Art. 183 of the Labor Code in case of temporary disability, the employer pays the employee temporary disability benefits in accordance with federal law.

The procedure and conditions for providing temporary disability benefits are established by the Basic Conditions for Providing State Social Insurance Benefits, approved by the Decree of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of February 23.02.1984, 191 No. 12.11.1984 (hereinafter referred to as the Basic Conditions), as well as the Regulations on the Procedure for Providing State Social Insurance Benefits, approved Decree of the Presidium of the All-Union Central Council of Trade Unions dated November 13, 6 No. XNUMX-XNUMX.

The basis for the appointment of temporary disability benefits is a sick leave issued in the prescribed manner (sick leave certificate) (clause 8 of the Basic Conditions).

The allowance for temporary disability due to an occupational disease is issued in the amount of 100% of earnings (clause 24 of the Basic Conditions; clause 29 of the Regulations on the Procedure for Providing Benefits).

The payment of temporary disability benefits to an employee is not recognized as an object of taxation under the UST (subparagraph 1, paragraph 1, article 238 of the Tax Code) and, therefore, an object of taxation of insurance premiums for compulsory pension insurance (paragraph 2, article 10 of the Federal Law "On Compulsory Pension Insurance" In Russian federation").

The temporary disability benefit paid in accordance with the legislation of the Russian Federation at the expense of the Social Insurance Fund of the Russian Federation is not subject to insurance premiums for compulsory insurance against accidents at work and occupational diseases. At the same time, the amount paid to an employee for a period of temporary disability is included in income subject to personal income tax (hereinafter referred to as personal income tax), in accordance with subpara. 7 p. 1 art. 208 and paragraph 1 of Art. 217 NK. Personal income tax is withheld upon actual payment of benefits to the employee (clause 4 of article 226 of the Tax Code) and is reflected in the debit entry of account 70 in correspondence with the credit of account 68 "Calculations on taxes and fees".

17.11. Dismissal of employees

The auditor should pay attention to the legality of the dismissal of employees of the enterprise and the timeliness of making settlements with them. Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed (Article 140 of the Labor Code).

The dismissed employee must be familiar with the dismissal order. At the same time, with his own handwritten receipt, he confirms not only the fact of his dismissal, but also the date of termination of the employment relationship. The date of familiarization of the employee must be no later than the last day of termination of employment duties, except in cases of dismissal of one's own free will (in this case, the employee's consent is confirmed by his personal statement).

Severance pay paid in connection with the dismissal of an employee and the amount of average monthly earnings for the period of employment are not subject to personal income tax on the basis of paragraph 3 of Art. 217 of the Tax Code, as well as UST on the basis of sub. 2 p. 1 art. 238 NK.

In order to calculate income tax, accruals to employees released due to a reduction in the number or staff of employees of an organization are taken into account as part of labor costs (clause 9, article 255 of the Tax Code).

According to Art. 127 of the Labor Code upon dismissal, the employee is paid monetary compensation for all unused vacations. In this case, the amount of vacation pay is calculated based on the number of vacation days due to the employee and the average daily earnings calculated in accordance with Art. 139 of the Labor Code and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation dated April 11.04.2003, 213 No. 1. Three calendar months (from the 1st to the 3st day) are considered the settlement period for vacation pay (clause XNUMX of the Regulation).

The auditor should evaluate instances of mass layoffs of workers or employees of the audited entity, as this may have a direct impact on the inability of the entity to continue to operate in the foreseeable future, especially if the layoffs occurred without proper replacement.

17.12. Audit of other issues on accruals and payments to the personnel of the organization

The remuneration of labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions is made at an increased rate (Article 146 of the Labor Code). Wages, taking into account additional payments for work in hazardous working conditions, are taken into account when determining the tax base for personal income tax (clause 1, article 210 of the Tax Code).

The right to a one-time allowance at the birth of a child has one of the parents or a person replacing him. In the event of the birth of two or more children, the specified allowance is paid for each child. A one-time allowance for the birth of a child is paid in the amount of 4500 rubles. (Articles 11, 12 of the Federal Law of May 19.05.1995, 81 No. 21-FZ "On State Benefits for Citizens with Children") at the place of work (clause 04.09.1995 of the Regulations on the procedure for assigning and paying state benefits to citizens with children, approved by a decree of the Government of the Russian Federation dated 883 No. 10). A one-time allowance for the birth of a child is paid no later than 22 days from the date of submission of all the necessary documents provided for in paragraph 23 of the Regulations (paragraph XNUMX of the Regulations).

At the request of a woman, she is granted leave to care for a child until the child reaches the age of three, while for the period of this leave she retains her place of work (position) (Article 256 of the Labor Code).

According to Art. 255 of the Labor Code, women, at their request and in accordance with a medical report, are granted maternity leave of 70 (in case of multiple pregnancy - 84) calendar days before delivery and 70 (in case of complicated birth - 86, in case of birth of two or more children - 110 ) calendar days after childbirth with the payment of state social insurance benefits in the amount established by law.

In accordance with paragraph 1 of Art. 8 of the Federal Law of 08.12.2003 No. 166-FZ "On the budget of the Social Insurance Fund of the Russian Federation for 2004" in 2004, the maternity benefit was calculated from the average earnings of an employee at the main place of work for the last 12 calendar months preceding the month of the onset maternity leave. The calculation of average earnings is carried out in accordance with Art. 139 of the Labor Code in the manner prescribed by the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of 11.04.2003 No. 213.

According to sub. 2 p. 1 art. 10 of Federal Law No. 166-FZ, at the expense of compulsory social insurance, payment for the cost of vouchers for children of insured citizens to out-of-town stationary children's health camps for no more than 24 days of stay during the school holidays is made in the manner and on conditions determined by the Government of the Russian Federation.

In accordance with sub. "a" paragraph 8 of the order of the Government of the Russian Federation of 05.03.2004 No. 320-r vouchers to out-of-town stationary children's health camps with a stay of at least 21-24 days during the summer school holidays are paid at the expense of the Social Insurance Fund of the Russian Federation in the amount of up to 50 % of the average cost of a voucher, established by the executive authorities of the subjects of the Russian Federation, based on the actual prices for vouchers to such camps located on the territory of this subject.

The auditor should pay attention to the fact that the organization has the right to make expenses at the expense of compulsory social insurance funds for the rehabilitation of children within the limits of the appropriations approved by it by the branch (branch of the branch) of the Fund for the calendar year, in the manner determined by the federal law on the budget of the Fund for the next financial year (Clause 2.3 of the Instructions on the procedure for accounting and spending compulsory social insurance funds, approved by Resolution of the Social Insurance Fund of the Russian Federation No. 09.03.2004 dated March 22, XNUMX).

Authors: Erofeeva V.A., Piskunov V.A., Bityukova T.A.

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Scientists from Australia and the USA managed to achieve a low error in the operation of a quantum computer.

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A quantum computer is a computer that uses quantum laws in its work. A normal bit can only be in two states. A quantum bit (qubit) is capable of taking on an infinite number of values, which are determined by the superposition of two basic values.

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