Audit. Checking payroll calculations (most important)

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Audit. Checking payroll calculations (most important)

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47. VERIFICATION OF PAYMENT CALCULATIONS

Purpose: verification of compliance with the current labor legislation, the correctness of payroll and deductions from it; documenting and recording all types of settlements between the enterprise and its employees; determination of the validity and correctness of the calculation of basic and additional wages, various additional payments and deductions.

Information sources:

1) the staffing table;

2) company regulations;

3) orders, orders;

4) contracts;

5) contracts of a civil legal nature;

6) personal insurance contracts;

7) loan agreements;

8) time sheet;

9) outfits;

10) sheets of temporary disability;

11) tariff rates (or contract terms);

12) norms and prices introduced at the enterprise;

13) accrual of additional payments for types of irregular work;

14) amounts of deposited wages;

15) writ of execution;

16) payroll;

17) personal accounts and tax cards of employees;

18) advance reports with primary documents attached to them;

19) acts of inventory of property;

20) accounting registers for accounts 68, 69, 70, 73, 76, 91, 94;

21) main book;

22) financial statements;

23) position on the accounting policy of the enterprise.

Particular attention should be paid to compliance with labor legislation on the procedure for granting and calculating holidays (Chapter 19 of the Labor Code of the Russian Federation), on working hours and wages, including for overtime work, part-time work (Chapters 15, 21 of the Labor Code of the Russian Federation), as well as on the procedure payment on weekends and holidays (Chapter 18 of the Labor Code of the Russian Federation). Particular attention should be paid to the internal local acts of the enterprise in terms of providing guarantees and compensation to employees of the enterprise (section 7 of the Labor Code of the Russian Federation).

Plan and program of verification:

▪ confirmation of the initial assessment of internal control and accounting systems for settlements with personnel (based on testing);

▪ confirmation of the reliability of accruals and payments to employees on all grounds and their reflection in accounting;

▪ establishing the legality and completeness of deductions from wages;

▪ checking the organization of analytical accounting of settlements with personnel regarding wages;

▪ checking the correctness of registration and recording of settlements with personnel for other transactions. During the audit, it is necessary to selectively check: the correctness of assignment to the payroll; the correctness of attributing individual payments to expenses taken into account and not taken into account for the purpose of calculating income tax; comparability of payments that are not subject to personal income tax and unified social tax at an enterprise with the corresponding articles of the Tax Code of the Russian Federation (217, 238, 270); the correctness of calculation of material benefits in the presence of loans issued to employees (taking into account the requirements of Chapter 23.).

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