Accounting. Documentation for recording working hours and settlements with personnel for wages (the most important)

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Accounting. Documentation for recording working hours and settlements with personnel for wages (the most important)

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Directory / Lecture notes, cheat sheets

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74. Documentation on accounting of working hours and settlements with personnel for remuneration

1. "Time sheet and payroll calculation" (f. No. T-12).

2. "Time sheet" (f. No. T-13).

3. "Settlement and payroll" (f. No. T-49).

4. "Payroll" (f. No. T-51).

5. "Payroll" (f. No. T-53).

6. "Journal of registration of payrolls" (f. No. T-53a).

7. "Personal account" (f. No. T-54).

8. "Personal account (svt)" (f. No. T-54a).

9. "Note-calculation on granting leave to an employee" (f. No. T-60).

10. "Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal)" (f. No. T-61).

11. "Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work" (f. No. T-73).

Time sheet and payroll calculation (f. No. T-12) и Time sheet (f. No. T-13) are used to record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance with the established working hours by employees, to obtain data on hours worked, to calculate wages, and also to compile statistical reporting on labor.

Compiled in one copy by an authorized person, signed by the head of the structural unit, an employee of the personnel service, transferred to the accounting department.

Payroll (form No. T-49), Payroll (form No. T-51) и Payroll (f. No. T-53) used to calculate and pay wages to employees of the organization.

For employees who receive wages using payment cards, only a payroll is drawn up, and a payroll and payroll are not compiled.

Statements are compiled in one copy in the accounting department.

Journal of registration of payrolls (f. No. T-53a) used to record and register payrolls for payments made to employees of the organization.

Maintained by an accounting employee.

Personal account (f. No. T-54) и Personal account (svt) (f. No. T-54a) are used to monthly reflect information about the wages paid to the employee during the calendar year.

Filled out by an accounting employee.

Note-calculation on granting leave to an employee (f. No. T-60) is used to calculate the wages and other payments due to the employee when he is granted annual paid or other leave.

Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal) (f. No. T-61) is used to record and calculate due wages and other payments to an employee upon termination of an employment contract. Compiled by an employee of the personnel service or a person authorized by him. The calculation of due wages and other payments is made by an employee of the accounting department.

Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work (form No. T-73) is used to register and record the acceptance and delivery of work performed by an employee under a fixed-term employment contract.

It is compiled by the employee responsible for receiving the work performed, approved by the head of the organization and transferred to the accounting department.

Author: Kabkova E.N.

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