Peculiarities of payroll accounting. Payroll Accounting

FEDERAL AGENCY FOR EDUCATION

RUSSIAN STATE UNIVERSITY them. I. KANTA

DEPARTMENT OF FINANCE, MONEY CIRCULATION AND CREDITS

COURSE WORK ON THE TOPIC

PECULIARITIES OF CARRYING OUT ACCOUNTING OF PAYMENT CALCULATIONS AT THE ENTERPRISES OF THE TRADING INDUSTRY.

(in the discipline "Accounting")

Performed:

4th year student, 1st group

Faculty of Economics

direction "Economics"

Kompaniets V.V.

Scientific adviser:

Senior Lecturer

Sinitsina D.G.

KALININGRAD

Introduction 3

1. Concept, essence, forms of remuneration. 5

1.1 The concept, essence and tasks of remuneration 5

1.2 Classification of systems and forms of remuneration 7

1.3 Legal regulation of accounting for labor and wages 12

2. The tasks of accounting for labor and wages 15

2.1 Composition of the wage fund 15

2.2 Synthetic accounting of settlements with personnel for wages. 17

2.3 Deductions and deductions from wages 19

3. Accounting for wages in a trade organization 25

3.1 Features of the activities of a trade organization 25

3.2 Registration of settlements with personnel for remuneration

in a trade organization 31

Conclusion 34

References 36

Labor is essential element production process. Of great importance is the control over the measure of labor and the measure of consumption, carried out according to accounting data.

Wages are part of the social product directed to the workers' personal consumption fund in accordance with the quantity and quality of labor expended. In addition, part of the social product goes to the social security and cultural services funds.

Accounting for labor and wages should provide: control over the fulfillment of the task of increasing labor productivity, labor discipline, the use of time and the fulfillment of production standards by workers; timely identification of reserves for further growth in labor productivity; accurate calculation of wages due to each employee, and its distribution by cost areas; control over the correctness and timeliness of settlements with employees of the enterprise on wages; control over the spending of the wage fund (wages) and the payment of bonuses, etc. The rational organization of accounting for labor and wages contributes to a conscientious attitude to work. Of great importance is the strengthening of the dependence of the wages and bonuses of each worker on his personal labor contribution and the final results of the work of the team, the decisive elimination of elements of equalization, and the further improvement of the rationing of labor costs and forms of remuneration.

This term paper is to study the accounting of labor and its payment in a trade organization.

Objectives of the course work:

1. Definition of the concept and essence of wages;

2. Determination of the tasks of accounting for labor and wages;

3. The study of forms and systems of remuneration;

4. Study legal regulation accounting of labor and wages;

5. Determination of the wage fund;

6. Identification of the features of a trade organization and accounting for wages in it.

1. Concept, essence, forms of remuneration.

1.1. The concept, essence and tasks of remuneration

Remuneration is one of the main economic categories that unites the interests of workers, entrepreneurs, and the state. The level, dynamics of wages, the mechanism of its formation directly affects the standard of living and social well-being of the population, production efficiency, dynamics economic growth.

Remuneration of labor is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts.

Salary is characterized by a number of features:

1. The performance of the labor function by the employee is paid;

2. The basis of payment is the fulfillment by the employee of the established labor standards;

3. The amount of wages is set in accordance with the quantity and quality of labor and taking into account the collective result;

4. Payment for labor is made according to predetermined norms and rates;

5. Remuneration is guaranteed;

6. Payment of wages is made systematically;

7. Regulation of wages is carried out by the state, the employer, the parties to the employment contract.

In the conditions of market relations, the essence of wages should be considered based on the following positions:

2. salary is a remuneration, calculated in monetary terms, which, in accordance with the employment contract, the owner or the body authorized by him pays the employee for the work performed;

3. Wage is an element of the labor market, acting as the price at which a worker sells his labor power;

4. for an employee, wages are his income, which he receives as a result of his labor, and which must ensure the objectively necessary reproduction of labor power;

5. for an enterprise, wages are an element of production costs included in the cost of products, works, services;

6. wages are the main factor in ensuring the material interest of employees in achieving high final results.

For the employee and for the employer, labor and its payment have a different purpose and meaning. For an employee, wages are the main source of his income, a means of improving the well-being of himself and his family members. For the employer, this is the cost of production, which he seeks to minimize, especially per unit of output.

In accordance with Art. 129 of the Labor Code of the Russian Federation wages (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments.

From this definition you can derive the formula for wages:

OTR=OZp+P+D, (1)

where OTR is the employee’s remuneration, OZp is the payment accrued to employees for the time actually worked and the work performed at established rates, tariff rates or salaries, P are bonuses for overfulfilling the amount of work, overtime processing, as well as other payments established in the employment contract , D - payments for time not worked in the organization are accrued in accordance with the current labor legislation: payment for regular holidays, breaks in the work of nursing mothers, preferential hours for teenagers, for the time of fulfilling state and public duties, payment of severance pay upon dismissal, etc.

Thus, we can say that the organization of wages, its accounting is an important element for both the employee and the enterprise as a whole.

The main tasks of accounting for labor and its payment are:

timely and correct calculation of the amounts of basic wages, incentive and compensatory allowances and additional payments;

Correct calculation of the amount of bonuses and remuneration of employees for the effective performance of labor functions;

Determination of deductions from the accrued amount of wages;

Accounting for settlements with employees of the organization on accrued wages;

accounting for settlements with the budget, extra-budgetary funds for taxes and fees charged on wages;

control over rational use labor resources, wage fund;

· correct attribution of the accrued amount of wages and social insurance contributions to the accounts of production and circulation costs and to the accounts of target sources of financing.

1.2. Classification of systems and forms of remuneration

The procedure for calculating wages for employees of all categories is regulated by various forms and wage systems .

Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor.

Forms and systems of wages establish a relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. Otherwise, the form of remuneration establishes how labor is evaluated when it is paid: according to specific products, by time spent, or by individual or collective performance.

The main systems and forms of payment are shown in Figure 1.

INTRODUCTION

In accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. The concept of “wage” has been filled with new content and covers all types of earnings (as well as various kinds bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts accrued to employees in accordance with the law for hours not worked (annual leave, holidays etc).

The relevance of this topic lies in the fact that accounting for wages rightfully occupies one of the central places in the system accounting because it is an integral part of the activities of any organization. Labor is the most important element of production and circulation costs.

Under wages in accordance with Art. 129 of the Labor Code of the Russian Federation is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

Any organization, regardless of the type of its activity, is faced with the issue of remuneration of employees. She chooses the forms, systems and amounts of remuneration for her employees, as well as all types of additional payments: allowances, bonuses, increased travel allowances, share dividends, etc. based on legislation.

The established systems of remuneration are fixed in the collective agreement, the Regulation on remuneration or labor contracts with specific employees.

The labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all organizational and legal forms is established by law.

The purpose of this thesis is to conduct a study of the accounting of settlements with personnel, at a specific facility, namely, in LLC DAYMEX-Murmansk, to analyze the existing systems and forms of remuneration.

The object of the study is DAYMEKS-Murmansk LLC.

In accordance with the purpose of the study, the following tasks were formed:

Determine the essence, methods of accrual and accounting of wages;

Using the example of DAYMEKS-Murmansk LLC, consider the procedure for organizing settlements with personnel;

The thesis consists of an introduction, two interconnected chapters and a conclusion. The first chapter reveals theoretical basis accounting for personnel payments. The second chapter outlines the methodological features of settlements with personnel at DAYMEKS-Murmansk LLC.

1. theoretical foundations of accounting and organization of wages

The main regulatory documents used to record labor and its payment

The main regulatory documents of state regulation of relations related to the organization and remuneration of labor:

the Constitution of the Russian Federation;

Civil Code RF;

Labor Code of the Russian Federation;

tax code RF.

Starting from January 1, 2002, in matters of establishing, changing, terminating labor and other relations directly related to them, one should be guided by the Labor Code Russian Federation, which is the main legal document governing relations between participants in the labor process of any organization, regardless of its organizational and legal form of ownership.

Apart from Labor Code RF labor Relations are regulated by other legal documents containing norms labor law, which include:

other federal laws, the norms of which must comply with the Labor Code of the Russian Federation;

Decrees of the President of the Russian Federation;

Decrees of the Government of the Russian Federation and regulations of federal executive bodies;

Constitutions (charters), laws and other regulatory legal acts of the constituent entities of the Russian Federation;

acts of bodies local government and local regulations containing labor law norms.

At the same time, the labor law norms contained in the documents of each level should not contradict the documents of a higher level.

The regulation of wages and social and labor relations between the employer and employees at the level of a single organization is carried out in accordance with the internal regulatory documents adopted in it - contracts and labor, which are developed by the administration of the organization with the participation of representatives of the labor collective. Labor contracts can be concluded:

1) between the employer and the labor collective represented by authorized persons - a collective agreement. The subject of the collective agreement is the working conditions and its remuneration, social, housing and medical care for members of the labor collective, guarantees and benefits provided by the employer;

2) between the employer and individual employees - an employment contract, an agreement on full liability, etc. An employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, to ensure working conditions provided for by the Labor Code of the Russian Federation and other normative acts containing labor law norms, pay wages to the employee in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this labor agreement, to comply with the internal labor regulations in force in the organization.

Forms and systems of remuneration

Remuneration of labor - a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

The employer has the right, in accordance with the current labor legislation, to independently determine the wage system, the size of tariff rates, salaries, and various kinds of payments made in favor of the employees of the organization.

The most common pay systems are:

1. With a time-based wage system, an employee's earnings are determined on the basis of the time actually worked by him and tariff rate(salary).

In accordance with Article 129 of the Labor Code of the Russian Federation, the tariff rate (salary) is a fixed amount of remuneration for an employee for fulfilling a labor standard (job duties) of a certain complexity (qualification) per unit of time. Its size directly depends on the complexity of the work performed. The complexity of the work performed is determined on the basis of their billing.

To calculate the hourly wage rate, the minimum wage is used, which is divided by the average monthly number of working hours, calculated on the basis of a five-day working week.

The time-based form of remuneration, as a rule, is used when remunerating the labor of the leading personnel of organizations (deputies, assistants, heads of departments), employees (accountants, etc.), personnel of auxiliary and service industries, persons working in full-time part-time conditions, non-production workers.

In this case, earnings are calculated in one of the following ways:

at hourly rates;

at daily rates;

based on the fixed salary.

The main types of time payment system are:

simple time-based - the basis for calculating the amount of remuneration of an employee is the tariff rate or official salary in accordance with staffing organization and the amount of time worked by the employee;

time-bonus - calculation and bonus payment, established as a percentage of the official salary (tariff rate) on the basis of a collective agreement developed in the organization, a provision on bonuses or an order (instruction) of the head of the organization. In addition, bonuses to employees can be set in fixed monetary amounts.

2. Piecework wages are currently quite widespread. With piecework wages, the employee's earnings are accrued according to the final results of his work - for the work actually performed, the output produced according to the final results of the employee's work.

This remuneration system encourages employees to increase labor productivity, and, in addition, with such a remuneration system, there is no need to control the expediency of using working time by members of the labor collective, since each employee is interested, like the employer, in the production of more products.

The calculation is based on the piece rate, which is the amount of remuneration payable to the employee for the manufacture of a unit of production or the performance of a certain operation.

The calculation of the piece rate is made in one of the following ways:

by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output. The output rate is the volume of products that must be produced by an employee (group of workers) of a certain qualification per unit of working time in certain technical conditions;

by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time norm in hours or days. The norm of time is the amount of working time, expressed in hours, minutes, required for the manufacture (performance) by an employee (group of workers) of a unit of production (operation) in certain organizational and technical conditions.

Depending on the method of calculating earnings, the piecework wage system is divided into the following types:

direct piecework;

piecework premium;

piecework-progressive;

indirect piecework;

chord.

With direct piecework wages, remuneration to the employee is accrued for the work actually performed (manufactured products) at established piece rates.

With piece-bonus wages, in addition to wages, an employee is additionally charged a bonus for fulfilling the conditions for bonuses, for example, for high quality manufactured products, saving materials, etc.

With progressive piecework wages, an employee's earnings for products manufactured within a certain norm are paid at established piece rates, and for products manufactured in excess of the norm, at higher prices.

The indirect wage system, as a rule, is used for workers performing auxiliary work to service workers in the main production.

The lump-sum form of remuneration assumes that for an employee (team of workers) the amount of remuneration is set for a set of works to be completed within a certain time frame, and not for a specific production operation.

3. The system of remuneration on a commission basis is widespread in organizations that provide services to the population or carry out trade operations. When using such a system of remuneration, the amount of wages of an employee for the fulfillment of tasks assigned to him job duties is determined as a fixed (percentage) income from the proceeds received by the organization.

The basis for calculating the employee's earnings can be taken:

revenue received from the results of the employee's activities. The amount of an employee's earnings directly depends on the volume of products sold by him.

revenue received from the sale of products manufactured by a particular employee. In this case, the employee's earnings directly depend on the quality of the products manufactured by him and on how quickly it will find its buyer.

4. The tariff-free wage system is usually used in organizations where it is possible to take into account the personal labor contribution of each employee to the final financial result of the organization's activities. To determine the employee's earnings, the labor participation coefficient is used. The specified coefficient is set for each member of the labor collective.

The salary of employees of the organization is divided into basic and additional. For accounting purposes, this is important, for example, to be used as a basis for the allocation of indirect costs.

The basic salary includes all wages accrued to the employees of the organization for the time actually worked, for the quantity and quality of work performed at time, piecework and progressive wages. It consists of:

Payment at tariff rates, salaries, piece rates, additional payment to pieceworkers in connection with changes in working conditions;

Bonuses paid in accordance with the approved bonus system for fulfilling and overfulfilling the plan, for achieving established quality indicators, for reducing losses from marriage, cost for reducing downtime, for saving fuel, electricity, etc.;

Extra pay for working overtime, extra pay for working on public holidays, bonus for hard working conditions;

Surcharge for night work;

Supplement to wages for work in remote areas, etc.

Additional wages are wages that are paid for hours not worked in accordance with applicable law:

Payment for regular and additional holidays;

Payment of preferential hours for teenagers;

Compensation for unused vacation;

severance pay;

Payment for breaks in the work of nursing mothers;

Payment of working time spent on the performance of state and public duties and on the passage of military training, etc.

The basic and additional wages of the main production personnel are included in the cost of production.

1.3. Payroll

In accordance with Art. 135 of the Labor Code of the Russian Federation of the wage system, the size of tariff rates, salaries, various types of payments are established:

employees of organizations financed from the budget - by the relevant laws and other regulatory legal acts;

employees of organizations with mixed financing ( budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

The system of remuneration and labor incentives mentioned above, the increase in pay for work at night, weekends and non-working holidays, overtime work and in other cases, is established by the employer, taking into account the opinion of the elected trade union body of this organization. The terms of remuneration determined by the employment contract cannot be worsened in comparison with the established Labor Code of the Russian Federation, laws, other regulatory legal acts, a collective agreement, agreements.

In cases where working conditions deviate from normal, remuneration is carried out using a system of additional payments and allowances (Article 149 of the Labor Code of the Russian Federation). Deviations from normal working conditions are considered to be overtime work, night work, weekends and holidays. Enterprises independently set the amount of additional payments for the deviation of working conditions from normal and the procedure for their payment. At the same time, they must take into account that the minimum amounts of surcharges are established by law.

In accordance with paragraph 3 of Art. 255 of the Tax Code of the Russian Federation, accruals of a compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for work in difficult, harmful conditions labor, for overtime work and work on weekends and holidays, produced in accordance with the legislation of the Russian Federation, for the purposes of taxation of profits are included in the taxpayer's expenses for wages.

Deviations from normal working conditions are documented by a sheet for additional payment, which is issued to a team or an individual worker. It indicates the number of the main document (work order, statement, etc.), to which the surcharge is made, the content of the additional operation, the reason and the culprit of the surcharges and the price.

Surcharge for night work is carried out on the basis of the time sheet with the total amount for the month and is regulated by Art. 96 and 154 of the Labor Code of the Russian Federation. Night time is considered from 22:00 to 06:00 (the duration of work (shift) at night is reduced by one hour). Payment for such time is made to time workers - not less than 7/6 daytime hours with a 7-hour working day and not less than 6/5 - with a 6-hour working day; piecework workers - in addition to piecework wages, an additional payment for each hour is made not less than 1/6 or 1/5 of the worker's tariff rate.

Additional payment for overtime work is also confirmed by the data sheet. According to Article 152 of the Labor Code of the Russian Federation, overtime work is paid for the first two hours at least one and a half times, and for the following hours - at least twice. Overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year (Article 99 of the Labor Code of the Russian Federation). At the request of the employee overtime work instead of increased pay, it can be compensated by the provision of additional rest time, but not less than the time worked overtime.

Payment for work on holidays must be confirmed by an order for work on holidays and a time sheet. Work on weekends and non-working holidays is paid at least twice the amount (Article 153 of the Labor Code of the Russian Federation). At the request of an employee who worked on a day off or a holiday, he may be granted another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

In accordance with the Chart of Accounts, payroll settlements are carried out on account 70, which is called “Settlements with personnel for payroll”. At the same time, the specified account takes into account information on payroll settlements not only with employees who are on the staff of the enterprise, but also with non-listed employees. This includes all types of wages, bonuses included in the enterprise wage system, benefits, pensions of working pensioners, as well as income due to employees on shares and other securities. this enterprise. Since this account is passive, the credit of account 70 reflects the accrual of wages, bonuses, benefits, pensions and other employee income. The debit of this account shows their payment, as well as the amount of accrued taxes, payments for all types of executive documents and other deductions. The balance at the end of the month characterizes the amount of wage debt remaining for the enterprise to employees. As a rule, this is wages accrued for the second half of the month, plus funds not issued for various reasons during the month.

To reflect the accrued salary in accounting, the enterprise independently selects an account for accounting costs in accordance with the type of activity of the enterprise and the structure of production, which corresponds to this type of production. The company selects the account that corresponds to the type of production where a certain employee works, whose salary is charged by an accountant. (Small enterprises that do not have auxiliary and other additional services, all wage costs for production are attributed to account 20 or 44). According to the debit of these accounts, the accrued amounts of wages of employees of the relevant industries are entered. On the credit of these operations, account 70 “Settlements with personnel for wages” will be indicated.

Wages can be paid from various sources:

By attributing wages to the cost of production or the sale of goods, works, services:

Dt 20 "Main production" (wages of production workers);

Dt 23 "Auxiliary industries" (remuneration for workers of auxiliary industries);

Dt 25 "General production costs" (remuneration of shop personnel);

Dt 26 "General expenses" (remuneration of managerial personnel);

Dt 44 "Expenses for sale" (compensation of sales personnel);

Dt of other cost accounts (29, etc.) and Kt 70 “Settlements with personnel for wages”.

Calculation of wages for operations related to the procurement and acquisition of inventories, the implementation of capital investments, the liquidation of fixed assets, etc. reflect according to D-tu 08, 10, 11, 15, 91 and K-tu 70;

From the undistributed profit of the enterprise by decision of its owners:

according to D-tu 84 "Retained earnings (uncovered loss)" and K-tu 70 - reflect the accrued amounts of bonuses, material assistance, benefits, social payments, as well as the accrual of income from participation in the capital of the organization.

Payroll accounting can be conducted both analytically and synthetically, that is, both for each employee individually and in general. Therefore, the accounting registers, according to the content of the information recorded in them, are divided into registers of synthetic and analytical accounting.

The registers of analytical accounting of wages include settlement and payroll statements, tax cards, an employee's personal account, etc. Synthetic accounting registers are memorial warrants, turnover sheets. General ledger, order journals for accounts and groups of accounts, etc.

For accounting of settlements with personnel for remuneration, the "Payroll" (form No. T-49), "Payroll" (form No. T-51), "Payroll" (form No. T-53) can be used and "Personal account" (f. No. T-54). The payroll contains all calculations to determine the amount of wages payable to employees. The payroll is only used to pay wages. It indicates the names and initials of employees, their personnel numbers, amounts payable and a receipt for receiving wages. Settlement and payrolls or payrolls that replace them are used for settlements with employees for the whole month. Personal accounts are documents on the front side of which the necessary information about the employee is recorded (marital status, rank, salary, length of service, time of entry to work, etc.), and on the reverse side - all types of accruals and deductions from wages for each month. From these data it is easy to calculate average earnings for any period.

When issuing cash from the cash desk of an organization, it is necessary to be guided by the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40. Money for the payment of wages, temporary disability benefits, bonuses, etc. receive in the bank serving the organization. Organizations that have revenue can, in agreement with the bank, spend on wages.

Wages are paid at least every half a month, and vacation pay - no later than three days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). Upon dismissal of an employee, all amounts due to him from the organization are paid on the day of dismissal. Wages are paid within the terms established by the internal regulations, collective or labor agreement. These dates are indicated in the cash applications submitted to the bank. For the first half of the month (from the 1st to the 15th inclusive), an advance is issued (usually from the 16th to the 20th of the current month). The most common option is in which the advance is paid in a predetermined amount (for example, 40% of actual earnings for the past month). Wages for the second half of the month are issued from the 1st to the 10th of the next month. If the date of issuance of wages falls on a weekend or holiday, then it must be paid the day before. Money for settlements with those laid off and going on vacation, as well as with non-staff (non-roster) employees, is issued regardless of the established terms for paying wages to full-time employees.

To receive wages, the following documents are submitted to the bank: a check, payment orders for transferring tax payments from wages to the budget, payment receipts in favor of various organizations and persons for amounts deducted from the wages of employees under writ of execution, other writ of execution and personal obligations. The advance payment and wages for the second half of the month are issued within 3 days, including the day the money is received from the bank. So, if the money is received on Monday, then on Wednesday the amount of unreceived wages must be deposited with the bank. Wages, allowances and bonuses are paid according to the payroll or payroll. Upon receipt of money, the employee signs the statement. The issuance of money to a person who is not a full-time employee is carried out upon presentation of an identity document of the recipient. Money can be issued according to an account cash warrant. In it, the recipient indicates the name and number of the document, the date of its issue, the name of its organization.

Wages are issued to employees from the cash desk according to settlement and payment documents within 3 days from the date of receipt of money from the bank for its payment. After this period, in the pay slips against the name of the person who did not receive the amount due to him, the cashier stamps “depositor” (or makes a similar note manually). At the closing of each payroll, the cashier indicates the paid and deposited amount of wages. In general, their amount must fully correspond to the amount indicated as a result of the payroll.

a) analytical accounting is kept for each employee in the book of accounting for deposited wages;

b) the deposited amounts are deposited with the bank serving the enterprise, and the total expenditure is compiled on the deposited amounts; cash warrant.

c) when an employee comes to receive the deposited amounts, he is already issued an individual cash order for the amount of money he has not received, and a corresponding note is made in the book: the date and number of the cash order for which the money was received are indicated.

In this case, the accountant makes the following entries:

1. Registration of unreceived wages (deposit):

Dt 70 - Kt 76 - the payroll is closed for the total amount of the deposited salary;

Dt 51 - Kt 50 - return of money to the current account of the bank of the enterprise for the same amount.

2. Receipt of previously deposited wages:

Dt 50 - Kt 51 - receiving funds from a bank account to pay depositors;

Dt 76 - Kt 50 - writing off the issued wages from the depositor.

Other amounts not received by the employee for any reason (bonuses, payments, benefits, etc.) are also processed.

The employee is entitled to receive deposited wages for three years. After this period, unclaimed amounts as unrealized income are added to profit:

Dt 76 - Kt 91 - attribution of the unclaimed amount to the account of other income of the organization.

According to Art. 114 of the Labor Code of the Russian Federation, employees are annually provided with regular holidays(main vacation). The right to use leave for the first year of work arises from the employee after six months of his continuous work in this organization. By agreement of the parties, an employee may be granted paid leave before the expiration of six months. Subsequent regular vacations - according to the schedule, which is drawn up taking into account the opinion of the elected trade union body (Article 123 of the Labor Code of the Russian Federation). The basis for calculating the amount of vacation pay is an order that indicates who is granted vacation, from what date, and the duration of the vacation. From February 1, 2002, the minimum duration of a vacation is 28 calendar days.

Vacation pay is calculated on the basis of the average wage and the number of days of vacation granted. For calculating the average wage, the billing period is three calendar months preceding the month in which the vacation begins. Organizations other than budget organizations can set all or certain categories employees a billing period of twelve calendar months prior to going on vacation. At the same time, time is excluded from the billing period, as well as accrued sums when the employee received temporary disability benefits, was on vacation without saving the average salary (due to family reasons), did not work due to downtime through no fault of the employee, as well as for other reasons. reasons provided by law. In addition, when calculating the average wage, holidays established by law are excluded from the billing period. If in the billing period or in the month when the employee goes on vacation, there was an increase in tariff rates or salaries in the industry or at the enterprise, then the employee's earnings should be adjusted by the increase factor. This adjustment is not made if the tariff rate or salary is increased for a particular employee.

It should be noted that the replacement of vacation with compensation for it is not allowed. Only the part of the leave exceeding 28 calendar days, at the written request of the employee, can be replaced by monetary compensation (Article 126 of the Labor Code of the Russian Federation). Replacing vacation with monetary compensation for pregnant women and employees under the age of 18, as well as employees engaged in hard work and work with harmful and (or) dangerous working conditions, is not allowed (Article 126 of the Labor Code).

If an employee is dismissed or transferred to another enterprise without using the next vacation, then compensation is accrued to him for unused vacation (Article 127 of the Labor Code of the Russian Federation). The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (average monthly number of calendar days). The average daily wage for paying for vacations provided on working days, in the cases provided for by the Labor Code of the Russian Federation, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week (Article 139 of the Labor Code of the Russian Federation) .

To calculate the wages and other payments due to the employee when he is granted annual paid or other leave, the “Note-calculation on granting leave to the employee” (form No. T-60) is used. When calculating the average earnings for vacation pay, column 3 shows the total amount of payments accrued to the employee for the billing period, in accordance with the rules for calculating average earnings. Columns 4, 5 indicate the number of working (calendar) days, hours per hour worked in the billing period. The column "Number of hours of the billing period" is filled in when calculating vacation pay for an employee who has a summarized accounting of working time.

When calculating the average earnings for the payment of compensation for unused vacation, the “Note - calculation upon termination of the employment contract (contract) with the employee” (form No. T-61), which is drawn up by an employee of the personnel department or authorized person. The calculation of due wages and other payments is made by an employee of the accounting department.

According to Art. 116 of the Labor Code of the Russian Federation provides for the provision of additional holidays (Article 116 of the Labor Code of the Russian Federation) to employees employed in work with harmful or dangerous working conditions, employees with irregular working hours, employees working in the Far North and equivalent areas. Organizations, taking into account their production and financial capabilities, may independently establish additional holidays for employees, unless otherwise provided by federal laws. The procedure and conditions for granting such holidays are determined by collective agreements or local regulations.

The current legislation provides for various guarantees and compensations for employees who combine work with education (Chapter 26 of the Labor Code of the Russian Federation). Among the benefits - the provision of study holidays. Employees who are sent for training by the employer or who independently enroll in state-accredited educational institutions of secondary vocational and higher vocational education, regardless of their organizational and legal forms in part-time and part-time (evening) forms of education and who successfully study in these institutions, the employer provides additional leave with the preservation of average earnings for passing intermediate certification from 30 to 50 calendar days, depending on the type of educational institution. Also, for the preparation and defense of the final qualifying work and passing the final state exams, study leave is provided from two to four months, and for passing the final state exams - one month. Employees for a period of ten academic months before the start of a graduation project (work) or passing state exams can be established at their request a working week reduced by 7 hours. During the period of release from work, the specified employees are paid 50 percent of the average earnings at their main place of work, but not less than minimum size wages. By agreement of the parties to the employment contract, the reduction of working time is carried out by providing the employee with one day off from work per week or by reducing the length of the working day during the week.

The right to paid study leave arises only for successfully trained employees, i.e. those of them who do not have academic debt. Educational holidays (as well as other benefits related to studying at educational institutions established by Articles 173-176 of the Labor Code of the Russian Federation) are provided on the basis of a written application from the employee and a certificate of call from the educational institution.

1.4. The procedure for calculating and accounting for deductions from wages

The amount of wages due to be issued to an employee of the enterprise is the difference between the amounts of wages accrued for all reasons and the amount of deductions. Deductions from the employee's wages are made in strict accordance with the legislation of the Russian Federation. Mandatory deductions are income tax individuals and withholdings on writ of execution.

When calculating deductions, the accountant must remember that according to Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions cannot be more than 20%, and in cases specifically provided for by law, 50% of the wages due to be paid to the employee. When deducting from wages under several executive documents, the employee in all cases must retain 50% of earnings.

Previously, the personal income tax was regulated by the Law of the Russian Federation "On personal income tax", but from 01.01.2001. Chapter 23 "Tax on personal income" of Part II of the Tax Code of the Russian Federation came into force. According to Article 210 of the Tax Code of the Russian Federation, when determining the tax base, all taxpayer income received by them both in cash and in kind, or the right to dispose of which they have arisen, as well as income in the form of material benefits, determined in accordance with Art. .212 Tax Code of the Russian Federation. When receiving income in kind in the form of goods (works, services), other property, the tax base is determined as the cost of these goods (works, services) and other property, calculated on the basis of market prices. At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax, excises and sales tax (Article 211 of the Tax Code of the Russian Federation).

It must be remembered that the tax base does not include the amounts specified in Article 217 of the Tax Code of the Russian Federation - these are state benefits (except for temporary disability benefits), state pensions, etc.

In addition, when determining the size of the taxable base, the taxpayer is entitled to the following tax deductions:

standard (Article 218 of the Tax Code of the Russian Federation);

social (Article 219 of the Tax Code of the Russian Federation);

property (Article 220 of the Tax Code of the Russian Federation);

professional (Article 221 of the Tax Code of the Russian Federation) tax deductions.

The most common group of deductions are the standard deductions, because they are produced directly by the organizations themselves, while taxpayers, as a rule, confirm the right to other groups of deductions on their own. Of the first group, the most common are deductions in the amount of 400 rubles. per month for an employee whose earnings do not exceed 40,000 rubles on an accrual basis from the beginning of the year and 1,000 rubles. per month for one child under 18 years old, as well as a full-time student under 24 years old with an income not exceeding 280,000 rubles, calculated on an accrual basis.

The personal income tax rate is set by Article 224 of the Tax Code of the Russian Federation, while almost all citizens' incomes are taxed at a rate of 13%. From the amounts of income in the form of wages, tax is calculated by tax agents (employers) on an accrual basis from the beginning of the tax period at the end of each month, offsetting previously withheld tax amounts. Moreover, the amount of tax is determined in full rubles.

On the accounts of accounting, the amounts of withheld personal income tax should be reflected in accordance with D-tu 70 “Settlements with personnel for wages” and K-tu 68 “Settlements with the budget”. The transfer of income tax amounts is reflected: Dt 68 Kt 51 "Settlement account".

Another type of withholding is withholding on writ of execution. Executive documents, in accordance with Article 7 of the Law “On Enforcement Proceedings”, include: writ of execution issued by courts, court orders, notarized agreements on the payment of alimony, decisions of bodies (officials) authorized to consider cases of administrative offenses, certificates of the labor commission disputes issued on the basis of its decisions, the decisions of the bailiff. Executive documents are mandatory for the management of the enterprise, therefore, all such documents received by the organization must be registered and, no later than the next day, transferred to the accounting department against receipt to the responsible person appointed by order of the administration. In the accounting department, these documents are also registered and further stored as strict reporting forms. The bailiff and the recoverer must be notified of the receipt of the executive document.

Deductions can be made from the wages of individuals on the basis of executive documents: alimony for minor children or for incapacitated parents, amounts in compensation for harm caused to individuals as a result of complete or partial loss of ability to work, loss of a breadwinner, causing property damage, amounts in compensation for property harm or damage caused to legal entities, amounts in compensation for non-pecuniary damage.

Alimony (fines) can also be withheld at the request of the employee. The amount of alimony for the maintenance of minor children is:

for one child - ¼ (25%) of salary minus income tax;

for 2 children - 1/3 (33%) of wages minus income tax;

for 3 or more children - ½ (50%) of salary minus income tax.

In addition, according to the Family Code, the payment of alimony is carried out at the expense of the payer, therefore, when transferring alimony by mail, the payer must be charged the postage for the transfer.

Withholding of alimony in accordance with the "List of types of wages and other income from which alimony for minor children is withheld", approved by Decree of the Government of the Russian Federation No. , from all types of additional payments, from vacation pay, from temporary disability benefits, from remuneration for total annual total work. The exceptions are the amounts of one-time lump-sum bonuses, compensation payments for work in harmful conditions that are not of a permanent nature, and one-time material assistance.

Alimony withheld from wages must be given to the claimant personally from the cash desk within three days from the date of issuance of wages, transferred to him by mail or to an account at a bank institution. When issuing alimony in cash from the cash desk personally to the exactor or by his power of attorney, the cashier is obliged to note the number, date and place of issue of the presented passport or other document proving the identity of the recipient, as well as the place of residence of the recipient.

The following entries must be made in the accounting records for the amount of deductions on writ of execution:

Dt 70 Kt 76 - for the amount of alimony withheld;

Dt 76 Kt 50 - for the amount of alimony issued;

Dt 76 Kt 51 - for the amount of alimony transferred by postal order.

Upon dismissal of an employee from whose salary maintenance deductions are made, the accountant is obliged to make notes on the writ of execution about all deductions and the amounts of the remaining debt, certifying them with the seal of the enterprise. Within three days, the writ of execution must be submitted by registered mail to the court at the new place of work of the employee, and if it is unknown, to the court at the place of his residence. If it is also unknown, the writ of execution is sent to the court at the location of the enterprise. Any movement of the writ of execution must be notified in writing to the recipient of alimony.

Other deductions under executive documents (for damage caused to enterprises and individuals, fines, deductions from the wages of persons serving corrective labor without imprisonment) are made in the amount determined by the executive document itself, in compliance with the established limits on the amount of deductions provided for by the Law "On executive proceedings".

1.5. Mandatory payroll deductions

According to Article 235 of the Tax Code of the Russian Federation (Part II), the payers of the unified social tax are all employers who make payments to employees. The unified social tax is paid on the amounts of remuneration, as well as other incomes accrued to employees under labor, copyright, license and civil law contracts (if their subject is the performance of work or the provision of services).

The procedure for determining the tax base for the unified social tax is given in Article 237 of the Tax Code of the Russian Federation. The tax is calculated monthly on an accrual basis from the beginning of the year separately for each employee. The tax period for the unified social tax is a calendar year. This is established by Article 240 of the Tax Code of the Russian Federation. The tax base includes income, both in cash and in kind, that the employer accrues to employees. The tax base also includes the cost of material, social and other benefits provided to employees. The cost of goods (works, services) and wealth provided to employees is determined at market prices. This cost includes value added tax, sales tax and excise taxes. In addition, the tax base includes additional material benefits that an employee or members of his family receive at the expense of employers (for example, benefits from payment by the employer for goods (works, services); benefits from the purchase by an employee of goods (works, services) from the employer at prices below ordinary; benefit in the form of savings on interest, etc.)

The following are not subject to the unified social tax:

state benefits, including for temporary disability, for the care of sick children, unemployment benefits, pregnancy and childbirth benefits;

compensation for harm associated with injury;

the amount of one-time financial assistance;

the amount of compensation for vouchers and other types of payments listed in the Tax Code of the Russian Federation.

The tax base is determined from the beginning of the tax period at the end of each month on an accrual basis.

Since January 1, 2005, a new regressive scale for UST has been introduced. It includes 3 income levels:

1) up to 280,000 rubles;

2) 280001 - 600000 rubles;

3) over 600,000 rubles.

Since 2005, all conditions restricting the application of UST regression have been cancelled. The UST rate has been reduced by 10%.

Tax base of an individual on a cumulative basis since the beginning of the year (Table 1)

Table 1

Tax base of an individual on a cumulative basis since the beginning of the year

Tax base for each individual employee on an accrual basis from the beginning of the year	Distribution of the unified social tax
	RF budget	Social Insurance Fund of the Russian Federation	Federal Compulsory Medical Insurance Fund	Territorial funds of obligatory medical insurance
Up to 280,000 rubles.
From 280,001 to 600,000 rubles.	56000 rub. + 7.9% from the amount exceeding 280,000 rubles.	8960 rub. + 1.1% from the amount exceeding 280,000 rubles.	2240 rub. + 0.5% from the amount exceeding 280,000 rubles.	5,600 rubles + 0.5% of the amount exceeding 280,000 rubles.	72,800 rubles + 10% from the amount exceeding 280,000 rubles.
Over 600,000 rubles.	2.0% from the amount exceeding 600,000 rubles.				104,800 rubles + 2.0% from the amount exceeding 600,000 rubles.

Calculations on contributions to social insurance, to the Pension Fund and to health insurance are reflected in account 69 “Calculations for social insurance and security”, to which the following sub-accounts are opened:

69.1.1 "UST in the part credited to the FSS of the Russian Federation";

69.1.2 "Insurance contributions for compulsory social insurance against accidents at work and occupational diseases";

69.2.1 "UST in the part credited to the Federal budget";

69.2.2 "Insurance contributions for compulsory pension insurance to finance the insurance part of the labor pension";

69.2.3 "Insurance contributions for compulsory pension insurance to finance the funded part of the labor pension";

69.3.1 "UST in the part credited to the FFOMS";

69.3.2 "UST in the part credited to the TFOMS";

69.4 "Settlements with non-state pension funds".

The accrual of tax amounts is made out by an accounting entry in the debit of account 20 “Main production” and other accounts production costs(23, 25, 26, etc.), which include the amount of payments to employees, which is the tax base, and on the credit of account 69 “Settlements for social insurance and provision." When transferring the amount of tax, account 69 “Settlements for social insurance and security” is debited and account 51 “Settlement accounts” is credited.

Operations for the payment of appropriate benefits to employees for temporary disability, pregnancy and childbirth, child benefits are reflected as a decrease in debt to the relevant funds and an increase in debt to employees, and are recorded in an accounting entry:

Dr. c. 69 “Settlements for social insurance and security” (sub-account 1 and 2).

Set of c. 70 "Settlements with personnel for wages."

The accrual of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases is reflected in the accounting entry:

Dr. c. 20 "Main production";

Set of c. 69 “Calculations for social insurance and security” sub-account “Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”.

2. Accounting for settlements with personnel for payment of Labor in LLC "Dymex"

2.1. Organization characteristics

This thesis work was carried out on the example of the DIMEX-Murmansk Limited Liability Company (abbreviated name - DIMEX-Murmansk LLC), hereinafter referred to as the Company, established in accordance with the Civil Code of the Russian Federation, (hereinafter referred to as the Russian Federation) Federal Law "On Companies With limited liability”, other and normative acts regulating the establishment and operation of enterprises in the territory of the Russian Federation and the Constituent Agreement on the establishment of the Company.

The Society was established by the decision of the Founder (Decision no. of 12/16/2008).

The Company is a legal entity from the moment of its state registration, in its activities it is guided by the current legislation and this Charter, it has an independent balance sheet and bank accounts. The society is created without limitation of term.

The Company, in order to implement the state, social, economic and tax policy, is responsible for the safety of documents (management, financial and economic, personnel, and others); stores and uses documents on personnel in accordance with the established procedure.

The main goal of the Company is to generate profit and meet the needs of Russian and foreign enterprises in the services provided by the Company in the most complete and high-quality manner.

The main activity of the company is:

courier activities;

provision of postal services;

organization of cargo transportation;

other activities not prohibited by applicable law.

For the types of activities subject to licensing, the Company obtains licenses in accordance with the established procedure.

The Company carries out foreign economic activity in accordance with the procedure established by the legislation of the Russian Federation.

The company's property consists of fixed assets and working capital, as well as other property, the value of which is reflected in its independent balance sheet.

The sources of the Company's property are its own borrowed (borrowed) funds.

To own funds include the authorized capital of the Company, funds created by the Company in the manner determined by the General Meeting of Participants, funds received in payment for the services provided, income from securities.

The company is the owner of its property.

The profit remaining with the Company after paying taxes and other payments to the budget (net profit) is at its full disposal and is used by the Company independently.

The Company is not obliged to publish reports on its activities, except as otherwise provided by applicable law.

2.2. Organization of settlements and accounting with payroll personnel

2.2.1. Payroll

DIMEX-Murmansk LLC applies only the time-based form of remuneration, that is, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, the main salary depends on the qualification level of the employee and hours worked. The use of time wages is justified when the worker cannot influence the increase in output due to the strict regulation of production processes, and his functions are reduced to observation, there are no quantitative indicators of output, strict time records are organized and maintained and are drawn up in the time sheet, correctly the labor of workers is charged, and service and number norms are also used (Appendix 1)

At the workplace of the calculator (in our case, the accountant) of the enterprise, the main direction of analytical accounting is the organization of accounting for accruals for each specific employee.

Currently, enterprises and organizations use three options for organizing such analytical accounting: according to payroll, separately according to payroll and payroll, and according to machine-compiled payroll sheets (accrued, withheld and for issuance) on the basis of which the payroll is filled out for the issuance of wages (Appendix 2)

The first two options are used in conditions of manual processing of documentation, and the last one is used in conditions of accounting automation.

DIMEX-Murmansk LLC uses the last calculation option.

Wages are paid out to employees twice a month, within the terms established in the collective agreement: on the 15th day of each month - salary for the month worked; 30th day (last day of the month) - advance payment for the worked month. The main summary document for payroll is the payroll. The basis for the preparation of the payroll are the following primary documents:

Timesheet for the use of working time;

References-calculations for certain types of additional payments, amounts of additional wages and temporary disability benefits;

Writs of execution and applications of employees for various deductions and deductions from wages;

Orders for personnel;

Pay slips or cash vouchers for issued advances.

There are strict deadlines for paying wages from the cash desk - three days from the date of receipt of cash in a bank institution. On these days, it is allowed to keep cash at the cash desk in excess of the established limit. In the regions of the Far North (and the Murmansk region, by territorial affiliation, just belongs to the region of the Far North), this limit is extended from 3 days to 5.

At DAYMEX-Murmansk LLC, wages are issued through the cash desk. When decentralizing the payment of wages, the cashier maintains a special book for registering payrolls and amounts issued in cash. The cashier checks the payrolls line by line, sums up the issued wages.

Payroll in DAYMEX-Murmansk LLC is carried out using the automated program 1C Accounting.

Synthetic accounting of settlements with employees for wages is kept on account 70 "Calculations for wages". The account is predominantly passive and is included in the group of settlement accounts. This account reflects the status of settlements with employees, both those who and those who are not on the payroll of the enterprise for all types of payments.

Payroll and other types of payments are reflected in the credit of account 70. On the basis of this account, an order journal and a statement on account 70 are compiled (Appendix 3)

At the enterprise, depending on the production functions of employees, their accrual tariff wages may be reflected in correspondence with the debit of accounts 26 “General business expenses”, 97 “Deferred expenses”.

Also, do not forget that when calculating wages, you should take into account the northern (polar) allowance and the regional coefficient. The regional coefficient, when hiring, is established on the basis of a certificate from the previous place of work (Appendix 4).

Payroll example:

1) working days according to the schedule - 22;

2) worked out per month days - 15;

3) the salary of the employee according to the staffing table is 3750 rubles;

4) the employee is entitled to a district coefficient of 40% and a polar allowance of 80% (Appendix 2).

Salary / number of days according to the schedule * number of days worked \u003d \u003d 3750 / 22 * 15 \u003d 2556.82 rubles;

2556.82 * 40% \u003d 1022.73 rubles;

2556.82 * 80% \u003d 2045.45 rubles.

5. Total accrued = 2556.82 + 1022.73 + 2045.45 = 5625 rubles.

Debit 26 Credit 70 - Payroll.

2.2.2. Calculation and payment of sick leave

There is only one document by which an accountant can accrue benefits to a sick employee. This is a sheet of temporary disability or, more simply, sick leave. When calculating it, it is still necessary to adhere to the Regulations on the procedure for providing benefits for state social insurance of November 12, 1984 No. 13-6, approved by the Resolution of the Presidium of the All-Union Central Council of Trade Unions. To calculate the allowance, you need to multiply the number of working days of illness by the average daily allowance. It, in turn, is calculated from the actual earnings of the employee (Appendix 5).

Calculations depend on the form of remuneration of the sick employee. With time-based pay, the average daily earnings are calculated by dividing the sum of the actual monthly earnings and the average monthly bonus amount by the number of working days of the month in which the employee was sick. Actual earnings are easy to determine. This is a monthly salary, a daily tariff rate with all permanent allowances and additional payments due to the employee on the day of his illness.

Temporary disability benefit in case of disability due to illness or injury, during quarantine, prosthetics for medical reasons and aftercare in sanatorium and resort institutions immediately after inpatient treatment is paid in the following amount:

An insured person with an insurance record of 8 or more years - 100 percent of average earnings;

An insured person with an insurance record of 5 to 8 years - 80 percent of average earnings;

An insured person with an insurance record of up to 5 years - 60 percent of average earnings.

These persons working in the regions of the Far North and areas equivalent to them until January 01, 2007, and in the future are entitled to receive temporary disability benefits in the amount of 100 percent of average earnings.

Using the example of Strofileva, an employee of DIMEX-Murmansk LLC, the insurance record of employment begins in 2006, so sick leave is paid at a rate of 100 percent.

An example of calculating sick leave:

The disease occurred in the period from 04/01/09 to 04/09/09, only 9 days of which 2 days paid by the employer and 7 days by the Social Insurance Fund.

Charges for the billing period (table 2).

table 2

Accruals for the billing period

	earnings	Days of billing period	Days worked	Norm of days






September

2. Calculation of average earnings (table 3).

Table 3

Calculation of average earnings

3. Calculation of the amount to be charged (table 4).

Table 4

Calculation of the amount to be charged

Thus, employee Strofileva received a sick leave in the amount of 2,783.70 rubles.

Debit 69.1 Credit 70 - Sick leave.

2.2.3. Calculation of personal income tax

The tax is calculated and withheld by the chief accountant of DIMEX-Murmansk LLC at the end of each month from the amount of taxable total income of an individual from the beginning of the year, offset by the amount of tax withheld for the same period. The final recalculation of income tax for each individual is made at the end of the year based on the total annual income minus all amounts subject to exclusion. Based on this, a tax card for recording income and personal income tax is filled out (Appendix 6).

Still very important point when calculating tax is that the personal income tax must be withheld from employees in whole rubles without kopecks.

In our example, the worker Strofileva was given standard deductions: 400 rubles for the employee himself, since earnings since the beginning of the year on an accrual basis did not exceed 40,000 rubles and a deduction of 1,000 rubles per child. In order to receive a standard deduction for a child, an employee must provide a birth certificate for the child and write an application requesting it.

An example of calculating personal income tax:

1. The accrued salary is 5625 rubles.

2. The accrued allowance for temporary disability is 2783.7 rubles.

3. (5625 + 2783.7 - 400 - 1000) * 13% = 911 rubles.

Thus, the accountant must withhold personal income tax from the employee Strofileva in the amount of 911 rubles.

Debit 70 Credit 68 subaccount 1 "Calculations on personal income tax".

2.2.4. Calculation of leave compensation upon dismissal

The Labor Code of the Russian Federation provides for two cases of compensation for unused annual paid leave:

Replacing vacation with monetary compensation (Article 126 of the Labor Code of the Russian Federation);

Compensation for unused vacation upon dismissal of an employee (Article 127 of the Labor Code of the Russian Federation).

Upon dismissal of an employee, in accordance with part I of Art. 127 of the Labor Code of the Russian Federation, monetary compensation is paid for all unused vacations (both basic and additional). It does not matter what period of time has passed since then (even if several years).

The employer pays compensation for unused vacation like all other amounts due to the employee on the last day of work (part 4 of article 84.1 of the Labor Code of the Russian Federation).

The compensation paid to the employee is determined based on the number of days of unused vacations and the average earnings of the employee (Article 139 of the Labor Code of the Russian Federation). If, in accordance with an agreement, collective, labor contracts, local regulatory act, an employee is granted leave that is not provided for by labor legislation, the amount of compensation for this leave is determined based on the average earnings or other amount of money retained by the employee for the duration of such leave.

Labor Code of the Russian Federation, the procedure for counting the days of unused vacations for the purpose of payment monetary compensation upon dismissal is established only for temporary workers, i.e. who have concluded an employment contract for up to two months (Chapter 45 of the Labor Code of the Russian Federation), and seasonal workers (Chapter 46 of the Labor Code of the Russian Federation).

So, according to Art. 291 and 295 of the Labor Code of the Russian Federation, compensation for the main vacation is paid to temporary and seasonal workers on the basis of the following calculation: two working days of vacation for each month of work.

Consider the calculation of compensation for unused vacation upon dismissal using the example of Strofileva (Appendix 7).

1. Accruals for the billing period (table 5).

Table 5

Accruals for the billing period

	earnings	Days worked	Working days according to the schedule	Holiday calendar days







September

Share of hours worked: 66/78 = 0.84615385

2. Calculation of the average daily earnings (table 6).

Table 6

Calculation of average daily earnings

Calculation of the amount to be charged (table 7).

Table 7

Calculation of the amount to be charged

4. Accrued in the journal of calculations (table 8).

Table 8

Accrued in the settlement journal

Thus, it turns out that upon dismissal, Strofileva's employee received compensation for unused vacation in the amount of 4464.92 rubles.

2.2.5. Calculation of the Unified Social Tax

Every year, the accountant must provide the Pension Fund with an individual card for recording the amounts of accrued payments and other remuneration, the amounts of accrued unified social, insurance premiums for compulsory pension insurance. These cards are given as reporting for each employee individually.

Temporary disability benefits are not subject to a single social tax(Clause 1, Article 238 of the Tax Code of the Russian Federation).

They also do not accrue contributions for compulsory insurance against accidents and occupational diseases. This is stated in paragraph 4 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 Decree of the Government of the Russian Federation dated March 02, 2000 No. 184. Also, compensation for vacations during layoffs.

Consider the calculation of the unified social tax in April using the example of an employee Strofileva (Table 9, Appendix 8):

1) deduct from the accrued wages for April, accrued sick leave: 8408.71 - 2165.10 - 618.60 \u003d 5625.01 rubles;

2) summary of postings for April (table 9).

Table 9

April summary

Account and analytical accounting code	Salary	ESN and additional postings
Account and analytical accounting code
Charged to debit accounts	From credit accounts
Wage Primary production
Wage Employees involved in the promotion of services
Insurance expenses for all employees
Tax for all employees

Distribution of the taxable base for the calculation of UST by funds:

Federal budget 6% - 337.50 rubles;

insurance part 8% - 450.01 rubles;

funded part 6% - 337.50 rubles;

Territorial Compulsory Medical Insurance Fund 2% - 112.50 rubles;

Federal Compulsory Medical Insurance Fund 1.1% - 61.88 rubles;

Social Insurance Fund 2.9% - 163.13 rubles;

accident insurance 0.2% - 11.25 rubles.

Debit 26 Credit 69.1. - FSS;

Debit 26 Credit 69.2.1. - Federal budget;

Debit 26 Credit 69.2.3. – Accumulative part;

Debit 26 Credit 69.2.2. – Insurance part;

Debit 26 Credit 69.3.1. - FFOMS;

Debit 26 Credit 69.3.2. - TFOMS.

2.2.6. Calculation of the annual basic paid leave

When calculating vacation pay, you must adhere to the requirements established by Art. 139 of the Labor Code of the Russian Federation 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, 2003 No. 213 (hereinafter - Regulation No. 213), which is applied to the extent that it does not contradict the Labor Code of the Russian Federation.

The average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 full calendar months preceding the start of the vacation. And if the employee has not yet worked out the billing period in full, the average earnings are calculated for the period from the moment the employee enters work until the last day of the calendar month preceding the vacation.

In accordance with clauses 2 and 4 of Regulation No. 213, when calculating average earnings, it is necessary to take into account the amount of accrued time and piecework wages, allowances and additional payments, the district coefficient, bonuses and remuneration based on the results of work for the year and for length of service, but it is necessary to exclude the amounts of accrued temporary disability benefits, vacation pay, as well as other payments calculated on the basis of average earnings (for example, for the time spent on a business trip, for downtime, etc.).

Consider the accrual of the annual basic paid leave on the example of Bannikova O.V (Appendix 9).

1. Accrual for the billing period (table 10).

Table 10

Accrual for the billing period

	earnings	Days worked	Working days according to the schedule	Holiday calendar days








September

Calculation of the average daily earnings (table 11).

Table 11

Calculation of average daily earnings

Calculation of the amount to be charged (table 12).

Table 12

Calculation of the amount to be charged

Accrued in the journal of calculations (table 13).

Table 13

Accrual in the settlement journal

2.3. Development of proposals for the effective use of payroll settlements with personnel

At the DIMEX-Murmansk LLC enterprise, the wage structure is the simplest. Salaries are established by the staffing table in accordance with the collective agreement. There are no allowances.

On the one hand, it is very convenient for accrual, since no additional efforts are required. But on the other hand, a simple system of remuneration, without additional permanent bonuses and additional payments of an incentive nature, does not interest employees in efficient work.

Therefore, the management of the enterprise can give several recommendations:

1. Divide the compensation package of each employee into two parts: wages and bonus payments based on the company's performance.

Such a payment system in its first part will guarantee the receipt of the necessary minimum means of subsistence and will be interested in advanced training and long-term cooperation with the enterprise.

2. Stimulate the achievement of high individual performance.

3. Aim the staff to realize the interests of the entire enterprise.

Include a seniority bonus in the permanent salary, pay it depending on the length of service of the employee at this enterprise.

4. Distribute the personnel of the organization into groups for which to establish a remuneration system. I propose to divide the entire staff of the organization into 2 groups: main and auxiliary. The main group will include: the director, accountants, customer service managers and service employees, who are set a time-based wage system. In the auxiliary group, you can include couriers, loaders and employees of the administrative and economic part and set them piecework wages.

5. Since the organization uses the program 1C "Accounting" 7.0, it can be proposed to change it to a more advanced version of 1C "Accounting" 8.1, which has a number of features.

1) personnel movement is kept, including accounting of employees at the main place of work and part-time, while internal part-time work is supported optionally (that is, support can be turned off if this is not accepted at the enterprise). The formation of unified forms under labor legislation is ensured;

2) automated:

calculation of wages for employees of the enterprise on a salary with the ability to specify the method of reflection in accounting separately for each type of accrual;

maintaining mutual settlements with employees up to the payment of salaries and transfer of salaries to the card accounts of employees;

deposit;

calculation of taxes and contributions regulated by law, the taxable base of which is the wages of employees of organizations;

formation of relevant reports (on personal income tax, unified social tax, contributions to the PFR), including the preparation of reports for the personalized accounting system of the PFR.

3) when performing calculations, the presence at the enterprise is taken into account:

disabled people;

tax non-residents.

CONCLUSION

This thesis is made on the example of the Limited Liability Company "DIMEKS-Murmansk".

In accordance with the goals and objectives set in its thesis I covered the issues of accounting for settlements with personnel for wages. The main issues on the theoretical and methodological features of accounting for settlements with personnel were considered. On a specific example, the accounting of settlements with personnel in OOO DAYMEKS-Murmansk was considered, and proposals were also developed for the effective use of settlements with personnel.

In case of time wages, payment for temporary disability benefits at DIMEX-Murmansk LLC is calculated as follows: the average daily earnings are calculated by dividing the sum of the actual monthly earnings and the average monthly bonus amount by the number of working days of the month in which the employee was sick.

Personal income tax is calculated and withheld by the chief accountant of DIMEX-Murmansk LLC after each month from the amount of taxable total income of an individual since the beginning of the year, offsetting the amount of tax withheld for the same period. The final recalculation of income tax for each individual is made at the end of the year based on the total annual income minus all amounts subject to exclusion.

Upon dismissal of an employee, he is paid monetary compensation for all unused vacations (both basic and additional).

The average daily earnings for vacation pay and compensation for unused vacations at DIMEX-Murmansk LLC are calculated for the last 12 full calendar months preceding the start of the vacation. And if the employee has not yet worked out the billing period in full, the average earnings are calculated for the period from the moment the employee enters work until the last day of the calendar month preceding the vacation.

The management of the enterprise can give several recommendations:

1) break the compensation package of each employee into two parts: salary and bonus payments based on the results of the company's activities;

2) stimulate the achievement of high individual performance;

3) aim the staff at the realization of the interests of the entire enterprise;

4) distribute the personnel of the organization into groups for which to establish a remuneration system. I propose to divide the entire staff of the organization into 2 groups: main and auxiliary. The main group will include: the director, accountants, customer service managers and service employees, who are set a time-based wage system. In the auxiliary group, you can include couriers, loaders and employees of the administrative and economic part and set them piecework wages;

5) since the organization uses the program 1C "Accounting" 7.0, it can be proposed to change it to a more advanced version of 1C "Accounting" 8.1, which has a number of features.

list of sources used

1. Civil Code of the Russian Federation. Part two. - M. : Omega-L, 2009. - 411 p.

2. Labor Code of the Russian Federation. - M. : Omega-L, 2008. - 361 p.

3. Tax Code of the Russian Federation. Parts one and two. - M. : Omega-L, 2007. - 678 p.

4. Russian Federation. Laws. the federal law On the Introduction into Action of Part II of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes // Ros. gas. - 2009. - March 20. - P. 5-6.

5. Klimova M.A. Remuneration of labor: tax aspect / M.A. Klimov. - M. : Berator-Press, 2002. - 168 p.

6. Chernyak, V.Z. Evaluation of labor in the economy of the enterprise / V.Z. Chernyak. - M.: Law, 2008.- 312 p.

7. Rich, I.N. Calculation of average earnings to pay for vacations and benefits for temporary disability / I.N. Rich. - M. : PRIOR, 2007. - 112 p.

8. Puchkova, S.I. Financial statements: Tutorial/ S.I. Puchkov. - M. : ID FBK - PRESS, 2007. - 289 p.

9. Gushchina, I.E. Calculation of wages / I.E. Gushchin. - M. : ID PBK-Price, 2006. - 312 p.

10. Dudchenko, O.N. Salary and accounting: textbook. practical allowance / O.N. Dudchenko. - M. : Exam Publishing House, 2006. - 233 p.

11. Zhukov, L.I. Reference manual on labor and wages / L.I. Zhukov. - M. : Finance and statistics, 2006. - 369 p.

12. Kulikova, L.I. Tax accounting of labor costs // Accounting. - 2008. - No. 15. - S. 10-11.

13. Lytneva, N.V. Reflection in the reporting of wages and related taxes // Accounting. - 2007. - No. 24. - S. 17-19.

14. Barsukova, V.N. Application of regressive tax rates for UST and insurance premiums to the Pension Fund // Auditorskie Vedomosti. - 2007. - No. 8. - S. 7-10.

settlements on salary board, monetary allowance and scholarships, and calculations on payment... records on accounting calculations on salary board and UST on the accounts of the accounting accounting. Here...

Accounting accounting and audit calculations on salary board

Coursework >> Accounting and audit

And a collective labor agreement; how organized accounting calculations on salary board, namely: the composition and qualifications ... accounting calculations on salary board checking whether the correspondence of invoices is being checked on calculation and retention from salary fees ...

ECONOMIC SCIENCES

E.N. Abalakov

Novosibirsk State University of Economics and Management "NINH" 5th year student of the Faculty of Corporate Economics and Entrepreneurship

Novosibirsk, Russian Federation

ACCOUNTING FOR PAYMENTS WITH STAFF

annotation

This article revealed the concept and essence of wages. The features of accounting for payroll settlements with personnel in a commercial organization are highlighted, examples and postings related to the formation of accounting information on settlements arising between employees of an enterprise are given.

Keywords:

wages, wages, payroll calculations, payroll, accounting

The Labor Code of the Russian Federation provides various definitions of the terms "remuneration" and "salary":

Wages - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments - Article 129 of the Labor Code of the Russian Federation.

And although in everyday life these terms are often referred to as synonyms, the concept of "wage" has a much broader and more voluminous interpretation in comparison with the term "salary". Remuneration includes not only the system for calculating remuneration for work, but also the entire set of relations that arise between the employer and the employee in the labor process. For example, the modes, systems and forms of remuneration used, the rules for documenting the use of working time and labor costs, the terms for paying wages and much more.

Thus, "remuneration" is a compensation provided by the employer to the employee for the labor expended by him in the production process.

The amount of remuneration of employees is of great importance for both employees and the employer and must correspond to the quality and quantity of the work performed. For an employee, this is the main source of income, a means of reproducing his labor force and increasing the level of well-being; for an employer, this is the funds spent by him to attract labor. which is one of the main cost items in the cost of production.

The very process of organizing remuneration at the enterprise is determined by the tariff system and forms of remuneration.

The procedure for calculating wages at the enterprise depends on which particular payment system is chosen. The two basic ones are tariff and tariff-free, the scheme is shown in Figure 1.

There are several forms of remuneration, the enterprise independently chooses a convenient form of payment for its activities, and in the same organization different employees may have a different form of payment.

The main forms of remuneration are time and piecework. With a temporary form

Payment is made for actual hours worked.

In case of a piecework form, payment is made for the quantity of products produced (work performed, services rendered). Forms of remuneration contain their own systems, the scheme is shown in Figure 2.

There are two types of wages - basic and additional. The main ones include payment accrued to employees for hours worked, the quantity and quality of work performed. Additional wages include payments for unworked time:

payment for regular, additional and study holidays;

Temporary Disability Allowance;

Severance pay upon dismissal, etc.

Every month, the accounting department calculates, accrues and pays wages to employees. The composition of the primary documents required for payroll also depends on the system of remuneration of employees established in the organization.

The ranks assigned to workers, and official salaries are indicated in contracts, agreements or orders, the amount of work performed - in orders, the amount of time worked - in the time sheet. These documents serve as the basis for the accountant to calculate wages.

For the correct calculation of remuneration in the organization, deviations from normal working conditions should be taken into account, which require additional time and labor costs and are paid in addition to the current rates.

The Labor Code establishes the obligation of the employer to produce increased pay for work in conditions deviating from normal (work at night and overtime, on holidays, etc.) - Art. 149 of the Labor Code of the Russian Federation.

In commercial organizations, account 70 “Settlements with personnel for wages” is intended to summarize information on settlements with personnel for all types of wages, bonuses and benefits.

On the credit of account 70 “Settlements with personnel for wages” the following amounts are reflected:

Labor remuneration due to employees (in correspondence with accounts for accounting for production costs (sales expenses));

Salaries accrued from the reserve for vacation pay or the reserve of remuneration (in correspondence with account 96 “Reserves for future expenses”);

Accrued benefits for social insurance of pensions (in correspondence with account 69 “Settlements for social insurance and security”);

In the debit of account 70 “Settlements with personnel for wages” are reflected:

Paid amounts of wages, bonuses, allowances, pensions, etc.;

Paid amounts of income from participation in the capital of the organization;

Amounts of accrued taxes, payments under executive documents and other deductions.

Tables 1 and 2 show the main correspondence for accounting for settlements with personnel for payment

labor on credit and debit of account 70.

Table 1

Typical postings for the debit of account 70

Debit Credit

Paid out of the cash (transferred from the current account) wages (dividends) to employees 70 50 (51)

Personal income tax withheld from employees' wages 70 68

The amount of material damage is deducted from the employee's salary 70 73/2

Unreceived wages deposited 70 76/4

Alimony withheld from wages 70 76

Accountable amounts, not returned within the prescribed period, deducted from the employee's salary 70 94

table 2

Typical postings on the credit of account 70

Debit Credit

Wages accrued to employees engaged in the main (auxiliary) production 20, 23, 25 70

Wages accrued management staff 26 70

Debit Credit

Wages accrued to employees employed in the process of selling goods ( finished products) 44 70

Benefits accrued to employees at the expense of the organization 20, 23, 25, 26 70

Benefits accrued to employees at the expense of social insurance funds 69/1 70

Salaries accrued to employees employed in the process of obtaining non-realized or operating income 91/2 70

Vacation pay accrued at the expense of the reserve for vacation pay 96 70

Although the standard chart of accounts does not provide for a breakdown of 70 accounts into sub-accounts, any organization can itself approve the necessary analytics, taking into account the requirements of Order No. 94n of the Ministry of Finance dated 10/31/00.

For example, for the convenience of accounting and simplifying the analysis, the following sub-accounts can be opened for account 70:

70.01 - to reflect accruals on wages to employees, in correspondence with cost accounting accounts;

70.02 - to reflect accruals for basic and additional holidays;

70.03 - to reflect the accrual of various benefits and compensations, in correspondence with the corresponding cost accounts;

70.04 - to reflect various payments not provided for by the collective agreement;

70.05 - to reflect the amounts of various deductions, for example, personal income tax deductions - in correspondence with account 68.01, alimony deductions - with account 76, and the amounts withheld to compensate for damage caused by the employee - with account 73;

70.06 - reflects the amount of wage arrears both to employees and the debts of employees to the organization;

70.07 - to reflect the amounts intended for payment from the cash desk or transfer to the card to employees;

70.08 - to reflect the amounts of rounding for accruals.

Various deductions and deductions are made from the amount of accrued wages. Withholdings are divided into three groups: mandatory (prescribed by law), at the initiative of the employer or at the request of the employee.

Mandatory deductions include employee income taxes - personal income tax (personal income tax), which the employer, as a tax agent, is obliged to withhold at the time of payment of income. Also deductions on writ of execution (orders of courts, regulatory authorities, etc.).

At the initiative of the employer, deductions may be made to compensate for the unworked advance payment, to pay off debts on accountable amounts.

An employee can himself apply for a monthly deduction of a certain amount from his salary. This may be the repayment of a loan from an employer, contributions to charity, insurance, membership fees, etc.

Analytical accounting of wages in organizations is carried out using personal accounts. Personal accounts are opened for each employee of the organization upon employment. At the end of the calendar year, the personal account is closed and a new one is opened on next year. On a monthly basis, the accounting department enters information on the amount of accrued wages and other income, on the amounts of deductions and deductions made, and on the amounts due for payment.

So, the main tasks of accounting for labor and its payment are:

Accounting for the personnel of employees, the time they worked and the amount of work performed;

Correct calculation of the amounts of payment and deductions from it;

Accounting for settlements with employees of the organization, the budget and extra-budgetary funds;

Correct attribution of accrued wages and deductions for social needs to the accounts of production costs and to the accounts of target sources.

The section of settlements with personnel for remuneration is one of the most important and responsible sections of accounting in any enterprise. The organization of this site should be given special attention, since it implies responsibility to government bodies and employees.

A payroll accountant must be a qualified professional with excellent knowledge of the theory and practice of their subject. He must regularly improve his skills and monitor changes in legislation, because the Government adopts frequent amendments to regulations, changing the rates of contributions to the Pension Fund and the Social Insurance Fund, the conditions for paying vacation and sick leave, and benefits upon dismissal. In short, it must be a true professional in his field.

List of used literature:

1. Labor Code of the Russian Federation // SPS "Consultant Plus".

2. Tax Code of the Russian Federation // SPS "Consultant Plus".

3. Alpatova, N. G. Audit of payroll calculations [Electronic resource]: Proc. manual for university students studying in economic and managerial specialties Textbook / Alpatova N.G., Shornikova N.Yu. - M.: UNITY-DANA, 2015. - 87 p. // URL: http://znanium.com

4. Babaev, Yu. A. Accounting financial accounting [Electronic resource]: Textbook / Yu.A. Babaev, A.M. Petrov et al.; Ed. Yu.A. Babaeva - 5th ed., revised. and additional - M.: Universities. textbook: SIC INFRA-M, 2015. - 463 p. // URL: http://znanium.com

5. Mineva O.K. Remuneration of personnel [Electronic resource]: Textbook / O.K. Minyova. - M.: Alfa-M: NITs INFRA-M, 2014. - 192 p. // URL: http://znanium.com

6. Information magazine for accountants [Electronic resource] URL: http://www.buhonline.ru

7. ConsultantPlus - legal reference system [Electronic resource] URL: http://www.consultant.ru

8. Practical journal for accountants [Electronic resource] URL: http://www.zarplata-online.ru

V.A. Andreeva, A.I. Sokolova

students of UlSTU, Ulyanovsk, RF E - mail: [email protected]

INVESTMENT RISKS Abstract

Investment risks - an issue that needs to be given special attention before starting an investment activity. The article discusses the types of risks and the assessment of investment risks.

Keywords:

investment risks, risk, investments, cash, types of risks. Perhaps there is nothing better than investing free Money, in the form of investment in

Peculiarities of Accounting for Payroll Calculations at Trade Enterprises

1. Organization of payroll accounting

1.1 General concept of wages

Salary - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality, conditions of work, as well as compensation and incentive payments.

For accounting purposes, there are 2 types of wages included in the cost of production:

1.The basic payment is the payment accrued to employees for the hours worked, the quantity and quality of work performed, as well as payment at piece rates, tariff rates, salaries, bonuses, etc.

2.Additional payment - payment for unworked time provided for labor law- holiday, severance pay, compensation for unused vacation, etc.

There are the following main functions of wages:

The reproductive function is aimed at providing the worker and his family with a standard of living (food, housing, clothing, etc.) sufficient for the reproduction of the labor force.

The stimulating (motivational) function provides an interest in achieving high labor productivity based on a close relationship between material remuneration and labor results.

The regulatory function is to influence the mechanism of remuneration on the ratio between demand and supply of labor force, on the formation of the number of personnel and the level of employment in various sectors of the economy. This function allows you to achieve a balance of interests between employees and employers.

The social function contributes to the implementation of the principle of social justice: payment should provide each worker with remuneration in accordance with his qualifications and labor contribution at a level not lower than the minimum cost of labor force reproduction.

The accounting and production function characterizes the degree of participation of living labor in the process of product price formation, its share in total production costs and in the distribution of net income or profit.

Wages are divided into four types: basic, additional, nominal and real:

The basic salary is calculated for the time actually worked and the work performed at the enterprise.

Additional - this is wages that are paid for unworked time: payment for regular and additional holidays; severance pay; payment of preferential hours for teenagers; compensation for unused vacation and more.

Nominal wages are money wages, this is the amount of money that the worker receives. Nominal wages can reflect phenomena with different socio-economic content: the purchase and sale of labor, payment for services, distribution according to work.

The real wage is the amount of goods and services that a worker can purchase with his nominal wage.

There are the following factors that determine the level of wages: the amount of nominal wages; the level of prices for consumer goods and services; the amount of taxes levied.

The main document regulating relations on wages and deductions from the payroll fund is the Labor Code of the Russian Federation. On February 1, 2002, a new Labor Code of the Russian Federation was introduced and it contains norms governing the labor relations of an employee and an employer, which apply equally to both state and commercial organizations.

The state reserved only the right to establish a minimum wage (minimum wage) and guarantees for workers, specified in Section 7 of the Labor Code of the Russian Federation. The minimum wage is set throughout the territory of the Russian Federation, but the law of the subject of the Russian Federation can be set higher than the federal one, which does not contradict the Labor Code of the Russian Federation.

The organization is given the right to independently establish systems and forms of remuneration of employees, while maximum size payment is not limited. At the same time, the monthly salary of an employee who has worked the norm of working hours for this period and fulfilled the labor norms cannot be lower than the minimum wage.

The minimum wage does not include additional payments and allowances, bonuses and other incentive payments for work in conditions that deviate from the norms.

The total amount of funds in cash or in kind, distributed among the employees of the organization in accordance with the indicator and quality of their work, is called the wage fund (payroll).

The FOT includes:

1.wages for the work actually performed, accrued in accordance with the forms and system of remuneration adopted in the organization;

2.incentive payments (bonuses, seniority allowances, professional excellence etc.);

.compensatory payments related to the regime and working conditions - additional payments (for heavy and harmful conditions labor, holidays and weekends, overtime, various coefficients);

.payment for unworked time in accordance with the Labor Code of the Russian Federation and collective agreements (holiday, sick leave, maternity, preferential hours for teenagers, payments in case of reduction, dismissal, etc.);

.the cost of products issued to employees in the form of payment in kind;

.the cost of uniforms, footwear, food, etc. provided to employees free of charge.

In addition, there are various payments that are not included in the payroll, but increase the income of employees of the organization. Such payments include: material assistance, dividends, interest on shares, etc.

The main state guarantees to employees, stipulated by the legislation of the Russian Federation:

1.the value of the minimum wage (4611 rubles);

2.limiting the list of grounds and amounts of deductions from wages by order of the employer, as well as the amount of taxable income;

3.restrictions on the amount of wages in kind (no more than 20%);

.a guarantee for the employee to receive wages in the event of termination of activity or insolvency of the employer in accordance with the Federal Law;

.state supervision and control over the full and timely payment of wages;

.terms and order of payment of wages;

.responsibility of employers for violation of labor legislation and the terms of labor contracts and agreements.

These guarantees are enshrined in Art. 130 of the Labor Code of the Russian Federation.

1.2 The procedure for calculating wages when various systems wages

The tariff system is built depending on the qualifications of employees, working conditions and forms of payment. Includes tariff scale, tariff rate, tariff-qualification guides.

The reference books were developed by the Ministry of Labor of the Russian Federation and contain detailed characteristics of the main types of work, indicating the requirements for the qualifications of the performer. Qualification is determined by rank.

Discharge - a value that reflects the complexity of work and the qualifications of workers.

Tariff rate - a fixed amount of remuneration of employees for the fulfillment of a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments. The rate serves to establish the ratio in the salary of labor between categories. Wage ratio of workers over high discharge and the first is set using the tariff coefficient.

Tariff scale - these are tables with hourly or daily tariff rates for each category.

Remuneration of managers, specialists and employees is made on the basis of official salaries established by the administration independently in accordance with the position and qualifications. Currently, their wages are also set as percentages and shares of revenue and profits. The ranks assigned to workers and official salaries are indicated in agreements, contracts or orders for the organization, then these documents are transferred to the accounting department for settlements with employees.

Tariff-free system - the salary of each employee is determined depending on the final result of the entire team and represents its share earned by the entire team in the payroll. Under this system, there is no fixed salary or rate. The share of participation of each employee is determined on the basis of the KTU, which is a generalized assessment of his contribution, depending on individual productivity and quality of work.

There may also be remuneration in the form of compensation, which is set as a fixed percentage of the volume of sales of products, works, services.

Floating salaries - the amount of payments is set monthly depending on the growth of labor productivity.

Dealer remuneration system - provides for the purchase by the dealer of products at his own expense and its sale at a commercial price. The difference between the purchase price and the sale price is the dealer's salary.

There are the following payment systems:

The piecework wage system is a payment depending on the amount of work, taking into account the quality at the established piece rates. Prices are set for each operation or unit of manufactured products, taking into account the complexity of the work, the qualifications of the employee, the average time required to complete the operation, the cost of materials used in the manufacturing process of this type of product.

Piecework form is divided into 5 types:

direct piecework - payment depends on the number of manufactured products, the amount of work performed, the services rendered, based on fixed prices, taking into account the qualifications of the employee;

piece-bonus - is calculated as a direct piece-rate, but taking into account the premium for quantitative and qualitative indicators. The basis for the accrual of bonuses is the fulfillment or overfulfillment by the enterprise of the plan based on the results of the established period (year, quarter, month), saving materials, performing work without marriage, timely fulfillment of overtime orders, etc.;

indirect piecework - used to pay auxiliary workers (adjusters, order pickers, assistants, etc.) engaged in servicing the main production workers. Earnings are determined in a relative amount (in%) to the earnings of the group of workers served;

piecework-progressive - wages are accrued at a direct piece-rate, if work is performed according to the norm for a certain time, and for excess products they are paid at increased rates;

piecework - provides for the establishment of a comprehensive piece-rate for a certain volume of products or work performed. Widely used in construction regarding works different kind, in production it is used on loading and unloading and emergency work. Distribution total amount earnings between individual workers is made in proportion to the hours worked and taking into account the tariffication of their work.

Each of these systems can be individual or collective. Collective (team) remuneration at piece rates is payment for collectively performed work. Collective (team) piecework payment is most effective in stores (departments, sections) with at least six people, with a relatively constant flow of customers and a stable assortment.

Time wage - payment there, spent on the manufacture of any product, for the worked calendar time at hourly, daily tariff rates or salaries, regardless of the products produced or operations performed.

It is divided into 2 types:

simple time-based - wages are determined by multiplying the hourly or daily tariff rate, according to the category, by the number of hours or days worked;

time-bonus - in addition to the basic salary, bonuses can be paid in the amount established by the labor, collective agreement or regulation on bonuses. The basis for awarding the bonus is determined by each organization, based on its specific characteristics.

1.3 Synthetic accounting of settlements with personnel for remuneration

Summarization of the amounts of accrued wages, temporary disability benefits and other payments is made:

a) in the payroll - according to structural divisions enterprises, personnel numbers, types of accruals and deductions;

b) in the statements of distribution of accrued wages - according to synthetic accounts, structural divisions of the enterprise and other accounts of analytical accounting (types of products, items of expenditure, etc.)

2.be included in investments in non-current assets;

.be included in non-operating or operating expenses;

.be included in deferred expenses;

.be included in extraordinary expenses;

.be paid from the reserve for future expenses;

.be paid on account net profit organizations.

Payroll is reflected in the credit of account 70 “Settlements with personnel for wages”, and choose the corresponding account with it based on the department in which the employee you pay the salary works and what kind of work he performs.

The credit of this account reflects accruals for wages, benefits, income from shares and other securities of this enterprise, dividends, the amount of material assistance, bonuses, etc.

For debit - deductions from the accrued amount of wages and incomes, paid amounts of wages, bonuses, benefits and other deductions.

If wages are accrued to employees of the main (auxiliary, service) production, the following entry is made: Dt 20 (23.29) Kt 70.

If wages are accrued to employees serving the main (auxiliary) production, or to management personnel, then: Dt 25 (26) Kt 70.

Salaries to employees involved in the process of selling finished products or goods are accrued in correspondence with account 44 “Sales Expenses”: Dt 44 Kt 70 - wages were accrued to employees employed in the process of selling products (goods).

The wages of employees employed in the construction of fixed assets (intangible assets) intended for the organization's own needs are reflected as follows: Dt 08 Kt 70.

The composition of non-operating expenses includes the wages of employees of non-production divisions of the organization (houses of culture, kindergarten, sanatorium, etc.): Dt 91-2 Kt 70 - wages were accrued to employees of non-production units.

Extraordinary expenses include the wages of employees who eliminate the consequences of emergency situations (fire, flood, etc.): Dt 99 “Profit and Loss” Kt 70.

If the employees of your organization perform work, the costs of which are included in deferred expenses (for example, the introduction of a new type of product into production), then the payroll for employees is reflected as follows: Dt 97 “Deferred expenses” Kt 70 - wages were accrued to employees, engaged in the performance of work, the costs of which are taken into account in the costs of future periods.

If the organization has created a reserve for future expenses for the performance of certain works (for example, for the upcoming repair of fixed assets, for warranty repair etc.), then accrue wages to employees involved in their implementation at the expense of the created reserve: Dt 96 “Reserves for future expenses” Kt 70 - wages were accrued to employees at the expense of the created reserve.

Wages to employees can be paid out of retained earnings. It happens by decision general meeting participants (founders) or shareholders: Dt 84 "Retained earnings" Kt 70 - wages accrued to employees of the organization.

Payroll deductions:

Dt 70 Kt 68 - personal income tax withheld from the employee's salary.

Dt 70 Kt 76 - alimony withheld.

Dt 70 Kt 28 - deduction from wages for marriage through the fault of the employee.

Dt 70 Kt 73-1 - withholding on previously issued loans.

Dt 70 Kt 73-2 - shortfall was withheld from the wages of the MOL.

The issuance of wages is made out by accounting entries:

Dt 70 Kt 50 "Cashier" - cash wages issued from the cash desk.

Dt 70 Kt 51 "Settlement account" - wages were transferred to the employee's personal account in the bank.

Wages to employees of the organization are issued within three days, counting the day it was received at the bank. After three days, the entire amount of unpaid (deposited) wages shall be transferred to a bank account. The deposited salary is transferred from the account. 70 per account 76 "Settlements with various debtors and creditors" sub-account 4 "Settlements on deposited amounts".

An accounting entry is made for the deposited amount of wages: Dt 70 Kt 76-4.

The deposited amounts of wages were handed over to the bank to the current account: Dt 51 Kt 50.

Previously deposited amounts of wages were received from the current account in the bank: Kt 50 Dt 51.

Deposited wages issued from the cash desk of the organization:

Dt 76 Kt 50.

Analytical accounting. Personnel records are maintained by the Human Resources Department. For each accepted, a personal card is filled out, and a personnel number is assigned to him. In this case, the employee must submit the documents provided for by law. Based on the order of the head of the enterprise, the accountant opens a personal account for each employee. It contains all the data of the employee, and accumulates all information about the accrued amounts and deductions. To calculate the total amount of payments for the month for each employee, it is necessary to group wages for products manufactured, work performed, services rendered, add other stipulated charges, make deductions and reflect all this in the payroll.

Wages in this statement are shown separately by structural units and by types of payments. This allows you to control the use of the payroll and facilitates the preparation of labor reports.

Thus, statements perform a dual function:

According to them, settlements with employees are made;

They are a form of analytical accounting for 70 hours, the indicators of which are used to compile certificates and labor reports.

1.4 Accrual of other payments

In addition to salary, the company can also pay employees:

1.premiums;

2.financial assistance;

.surcharges;

.allowances;

.compensation.

A bonus is a monetary payment of a stimulating or incentive nature in addition to the basic salary of an employee. Bonuses may be provided for by the wage system (Article 144 of the Labor Code of the Russian Federation). At the same time, the bonus remuneration system adopted in the organization may provide for the payment of bonuses to a certain circle of persons on the basis of predetermined specific indicators and bonus conditions.

The amount of the accrued premium can:

1.be included in the cost of ordinary activities;

2.be paid out of the undistributed profit of the organization;

.be included in non-operating expenses.

The amount of the premium is included in the costs of ordinary activities, if it is accrued to employees employed in the production process. Accrued bonuses for production results are included in labor costs and reduce taxable income (Article 255 of the Tax Code of the Russian Federation).

When calculating the bonus, make an entry in the account:

Dt 20 (08,23,25,26,29,44) Kt 70.

The amounts of premiums included in expenses for ordinary activities are subject to personal income tax, contribution to insurance against accidents at work and occupational diseases, as well as a single social tax in the same manner as wages.

If the bonus is paid to the employee at the expense of the organization's retained earnings, an entry is made in the accounting:

Dt 84 Kt 70 - a bonus was accrued to an employee of the organization.

Premiums paid out of retained earnings are subject to personal income tax and a contribution to insurance against industrial accidents in the generally established manner. UST is not taxed, because it does not reduce taxable income.

The amount of bonuses accrued for non-productive activities (cultural events, etc.) is included in non-operating expenses:

Dt 91-2 "Sub-account other expenses" Kt 70.

Taxation occurs in the same way as in the case of retained earnings.

Material aid. The amount is set by the head of the organization, paid on the basis of the order of the head or the application of the employee signed by the head. Taxation depends on to whom and for what purpose it is issued. At home - Art. 217, 238 of the Tax Code of the Russian Federation. The amount of accrued material assistance can:

Paid out of the undistributed profits of the organization;

Included in non-operating expenses.

At the expense of retained earnings, it is paid only by decision of the general meeting of the founders or shareholders of the organization. It is not subject to insurance premiums, since it does not reduce taxable income.

The accountant must make the following entries:

Dt 84 "Retained earnings" Kt 70 - material assistance has been accrued.

Dt 84 Kt 69-1 (from 0.2 to 3%) - a premium has been charged for insurance against industrial accidents and occupational diseases;

Dt 70 Kt 68 (13%) - personal income tax withheld from the amount of material assistance exceeding 2000 rubles.

Dt 70 Kt 50 - material assistance paid from the cash desk.

Dt 91-2 Kt 70 (76).

The amount of material assistance included in non-operating expenses refers to expenses that are not taken into account when taxing profits.

Surcharges. If the working conditions in which the employee works deviate from normal, an additional payment is charged to his basic salary. Surcharges are:

for overtime;

for work on holidays and weekends;

for night work, etc.

The accounting records are reflected in the same way as the basic salary:

Dt 20 (23, 25, 26, 44 …….) Kt 70.

The taxation is similar to the taxation of the basic salary.

The work of some categories of workers is paid in a special manner (for example, when working part-time). An employment contract is concluded with an employee who has entered a part-time job. The duration of part-time working hours should not exceed 4 hours a day and 16 hours a week (Article 284 of the Labor Code of the Russian Federation). When calculating personal income tax, the wages of part-time workers are reduced by tax deductions only at the main place of work. Leave for part-time workers is granted simultaneously with leave at the main place of work.

2. Accounting for deductions and deductions from employees' wages

.1 Calculation and payment of personal income tax

Regulatory document - 23 chapter of the Tax Code of the Russian Federation.

Taxpayers are individuals, residents and non-residents, who receive income from sources in the Russian Federation.

The object of taxation is income:

1.dividends and interest;

2.insurance payments upon occurrence insured event;

.income received from leasing or other use of property located in the Russian Federation and abroad;

.sales income real estate located in the Russian Federation, shares and other securities, as well as shares in the authorized capital of the organization and other property located in the Russian Federation;

.remuneration for the performance of labor duties;

.income received from the use of any vehicle.

When determining the tax base, all incomes of the taxpayer received by him both in cash and in kind are taken into account. The tax base is determined separately for each type of income, for which different tax rates are established. For income subject to a tax rate of 13%, the tax base is determined as the monetary value of these incomes, reduced by the amount of deductions. If the amount of tax deductions in the tax period turns out to be more than the amount of income for this period, then the tax base is assumed to be zero.

For income for which other tax rates are provided, the tax base is determined as the monetary value of these incomes, while tax deductions are not applied.

The taxpayer's income denominated in foreign currency is converted into rubles at the CBR exchange rate set on the date of income actually received.

The tax base for receiving income in kind is determined on the basis of market prices for these goods, works, services, including VAT and excises.

The tax period is a calendar year.

Income not subject to taxation:

state benefits, with the exception of temporary disability benefits;

state pensions;

compensation payments related to causing harm to health;

payments related to the dismissal of an employee, excluding compensation for unused vacation;

alimony, financial assistance (no more than 4 thousand per year), scholarships, etc. (Article 217 of the Tax Code of the Russian Federation).

Tax rates:

13% - wages, vacations.

35% against the following income:

the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods, works, services, if their value is more than 4,000 rubles;

insurance payments under a voluntary insurance agreement concluded for a period of less than five years, if the amount paid by an individual increases by the amount calculated based on the current CBR refinancing rate as of the date of conclusion of the agreement;

percentage of income on deposits in banks, in part exceeding the amount calculated based on the current CBR refinancing rate.

30% for all income received by non-resident individuals.

9% in relation to dividends.

Standard tax deductions are made by the organization's accountant on a monthly basis and reduce only the amount of income that is taxed at a rate of 13%. Amounts of standard deductions:

1.3,000 rubles - for persons who received a disease, disability during the Second World War, workers injured at nuclear facilities as a result of accidents, etc. (Article 218 of the Tax Code of the Russian Federation).

2.500 rubles - for Heroes of the USSR and the Russian Federation, disabled people of groups 1 and 2 and disabled children, bone marrow donors (Article 218 of the Tax Code of the Russian Federation).

.1,000 rubles - for each child under the age of 18 and for full-time students under 24, valid until the month in which income is calculated on an accrual basis from the beginning of the calendar period, not exceeding 280,000 rubles.

.400 rubles - for other categories of citizens whose income is calculated on an accrual basis from the beginning of the tax period, I do not exceed 40,000 rubles.

2.2 Accounting for deductions for executive documents

payroll tax personnel

Regulations: RF IC.

A writ of execution is a type of writ of execution issued on the basis of decisions, rulings and court orders and establishing the reason, procedure and amount of deductions from an employee.

Most often, accountants are faced with writ of execution aimed at withholding alimony, for the maintenance of minor children.

Alimony is withheld from all types of wages and additional remuneration, both at the main place of work and for part-time work that parents receive in cash or in kind.

Alimony is withheld in the following amount:

1.one child - 25% of the employee's income;

2.2 children - 1/3 of income;

.3 or more children - 50% of income, but not more than 70% of earnings reduced by the amount of personal income tax.

The payment of alimony for the maintenance of minor children is entitled to a standard tax deduction - 1000 rubles.

Persons obligated for alimony by a court decision, in the event of a debt, will pay a penalty to the alimony recipient in the amount of 50% of the amount of unpaid alimony for each day of delay.

To account for alimony, a subaccount “Settlements on writ of execution” is opened for account 76.

2.3 Accrual and payment of insurance premiums to the PFR, FSS, FFOMS, TFOMS

Regulatory documents: Federal Law No. 212 of July 24, 2009; Federal Law No. 27 dated April 1, 1996 as amended by Federal Law No. 213 dated July 24, 2009.

Payers of insurance premiums:

1.persons making payments and other remuneration to individuals: organizations, individual entrepreneurs, individuals who are not recognized as individual entrepreneurs.

2.Individual entrepreneurs, lawyers, notaries engaged in private activities.

Objects of taxation of insurance premiums:

1.for the first paragraph - payments and other remuneration accrued to payers of insurance premiums in favor of individuals for labor and civil labor contracts for the performance of works, services;

2.for the second item - income from entrepreneurial and other professional activity minus the costs associated with their extraction.

The basis for the calculation of insurance premiums. For the payers specified in the first paragraph, it is determined as the amount of payments accrued for the billing period in favor of individuals. Payers determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period, after each calendar month on an accrual basis. The base for calculating insurance premiums is set in an amount not exceeding 415,000 rubles for the billing period. If the amount is greater then insurance premiums are not charged.

Insurance premiums will have to be transferred monthly to the relevant accounts of the Federal Treasury in separate settlement documents sent to:

in the Pension Fund - in terms of paying insurance premiums for compulsory pension insurance. For individuals born in 1967 and younger, these contributions, as before, are divided into two streams: to finance the insurance and funded parts of the labor pension. As for persons born in 1966 and younger, the entire amount of the insurance premium is directed to finance the insurance part of the labor pension;

in FFOMS and TFOMS - for compulsory health insurance.

Not subject to taxation:

1.all government benefits;

2.all types of compensation payments associated with possible harm to health, with the dismissal of an employee;

.the amount of maternal assistance not exceeding 4000 for the billing period;

.the cost of uniforms, uniforms;

.the amount of insurance premiums for compulsory and voluntary insurance of employees;

.amounts paid for tuition, incl. for professional retraining;

.and others specified in the Federal Law number 212, 213.

Billing period- calendar year; reporting period - the first quarter, six months, 9 months.

Table 1. The following premium rates apply

Period Tariffs of insurance premiums, % For reference: total tariff of insurance premiums, % PFRFSSFFFOMSTFOMSuntil 2012262.92.1334From 2012222.95.1030

Insurance contributions to the Pension Fund. They are accrued by employees from the same payments in favor of individuals under labor and civil law contracts for the performance of work, the provision of services, from which other contributions to extra-budgetary funds are accrued. Insurance contributions consist of two parts: one finances the insurance part of the pension, the other accumulates. The size of each part depends on the age of the worker. For persons born in 1966 and older, the contributions are fully transferred to finance the insurance part of the labor pension. The base for the calculation of contributions should not exceed 415,000 rubles, taking into account indexation. The general rate is 26%, of which: for persons born in 1966 and older, the insurance part is 26%, the funded part is 0%. For persons born in 1967 and younger, the insurance part - 20%, funded - 6%.

At the expense of the FSS of Russia, the following are paid:

1.temporary disability benefits;

2.benefits for citizens with children;

.burial allowance;

.additional days off to care for a disabled child;

.benefits to employees who lost their ability to work as a result of an accident at work or an occupational disease;

.vouchers to health resorts and year-round and seasonal recreational children's camps.

The basis for the appointment and payment of temporary disability benefits is a sick leave (disability certificate).

The allowance is paid for all working days falling on the period of the employee's incapacity for work.

An allowance in the amount of 100% of earnings is issued to employees who have a continuous work experience of more than eight years, in case of work-related injuries, Chernobyl disasters and in other cases provided for by law.

An allowance in the amount of 80% of earnings is issued to employees with a continuous work experience of five to eight years, and employees under 21 who are orphans and whose work experience is less than five years.

An allowance in the amount of 60% of earnings is issued to employees with a continuous work experience of less than five years.

An allowance in the amount of 50% of earnings is issued for caring for a sick child aged 3 to 15 years.

An employee who has been injured as a result of an accident at work or who has received an occupational disease is paid at the expense of the FSS of Russia:

temporary disability allowance;
insurance payments;
expenses for medical, social and professional rehabilitation.
The amount of the benefit is 100% of earnings and does not depend on the length of service of the employee.
The temporary disability benefit must be paid by the company itself, and then the amount of contributions for compulsory insurance against industrial accidents must be reduced by its size.
The remaining benefits to the employee will be paid by the regional branch of the FSS of Russia.
The amounts of accrued insurance premiums are recorded on passive account 69 "Calculations for social insurance and security."
After the calculation of wages, the accrual of insurance premiums and contributions for compulsory insurance against industrial accidents and occupational diseases is immediately reflected.
By account 69 you need to open sub-accounts:
69-1 "Calculations for social insurance";
69-2 "Calculations for pension provision»;
69-3 "Calculations for compulsory health insurance".

Dt 20 (08,23,25,26,29,44,91-2,96,97,99…) Kt 69-1 - insurance contributions were accrued from the wages of employees in the part to be transferred to the social insurance fund.

The accrual of contributions for compulsory pension insurance is reflected in the accounting as follows:

Dt 20 (08.23.25.26.29.44.91-2.96.97.99 ...) Kt 69-2-1 - accrued contributions for compulsory pension insurance (for financing the insurance part of the labor pension), credited to payment of insurance premiums to the federal budget.

Dt 20 (08.23.25.26.29.44.91-2.96.97.99 ...) Kt 69-2-2 - accrued contributions to compulsory pension insurance (to finance the funded part of the labor pension), credited to payment of insurance premiums to the federal budget.

3-1 "Settlements with the Federal Compulsory Medical Insurance Fund":

Dt 20 (08,23,25,26,29,44,91-2,96,97,99…) Kt 69-3-1 - insurance premiums were accrued from the wages of employees in the part subject to transfer to the federal fund of compulsory medical insurance.

3-2 "Settlements with the territorial fund of compulsory medical insurance":

Dt 20 (08,23,25,26,29,44,91-2,96,97,99…) Kt 69-3-2 - insurance premiums were accrued from the wages of employees in the part to be transferred to the territorial fund of compulsory medical insurance.

3. Features of accounting for wages at enterprises in the trading industry (on the example of LLC "Delikates")

.1 Characteristics of the enterprises of the trading industry

Trade is a branch of the economy and a type economic activity, whose object of activity is the exchange of goods, the sale of goods, as well as customer service in the process of selling goods.

in trade organizations manufacturing process, as a rule, is absent, their activity is connected with the resale of previously purchased or received goods. commercial activity trade organizations consist of separate stages: determining the need for goods, choosing suppliers of goods, concluding contracts for the supply (purchase and sale) of goods, organizing a complex of technological operations (unloading goods, accepting goods in quantity and quality, storing and moving them); sale of goods and provision of various services to customers, advertising and information work.

Trading activity is divided into wholesale and retail.

Wholesale trade organizations sell goods to buyers in batches and carry out settlements with them, as a rule, in a non-cash form. Retail trade organizations sell individual goods to the population for cash, credit cards, settlement checks and transfers from depositors' accounts.

At trade enterprises, goods are one of the main objects of accounting supervision.

Goods entering a trade organization are accepted for accounting at actual cost.

To the actual costs for the purchase of inventory:

amounts paid to the supplier (seller);

amounts paid for information and consulting services;

customs duties;

non-refundable taxes;

costs for the procurement and delivery of inventory, insurance costs;

the costs of bringing the inventory to a state in which they are suitable for use;

The actual cost of inventories received by the organization is determined based on their current market value as of the date of acceptance for accounting.

To account for the availability and movement of goods in wholesale and retail account 41 "Goods" is applied.

Each trade organization, carrying out its activities, incurs certain costs - distribution costs or sales costs.

In organizations that carry out trading activity, the following expenses (distribution costs) may be reflected in the sales expenses: for the transportation of goods; for wages; for rent; for the maintenance of buildings, structures and inventory; for the storage of goods; for advertising and other similar expenses.

When forming expenses, their grouping according to the following elements should be ensured:

― material costs;

― labor costs;

― deductions for social needs;

― depreciation;

― other costs.

Trade organizations keep a synthetic accounting of distribution costs on the active account 44 "Sales costs".

The debit of account 44 "Expenses for sale" reflects the amount of expenses actually incurred by the organization for ordinary activities of the reporting period.

In retail and wholesale trade organizations, accounting for turnover (sales) is kept on account 90 “Sales”. It allows you to calculate the financial result from the sale of goods by comparing the amount of revenue received trade organization from the sale, and its costs, taking into account the value of the purchased goods.

When recognizing in accounting the proceeds from the sale of goods, their value is debited from account 41 "Goods" to the debit of account 90 "Sales", and the financial result from the sale is revealed.

The financial result - profit from the sale of goods - is reflected in sub-account 9 "Profit / loss from sales" in correspondence with account 99 "Profit and Loss", the financial result - loss - is reflected in the reverse entry.

3.2 Accounting for payroll calculations at the LLC Delikates enterprise

The Limited Liability Company "Delikates" was established in 2000 in accordance with the current legislation in order to meet the needs of the population and enterprises in products, to saturate the consumer market with goods consumer goods, creating new jobs. The subject of activity of OOO "Delikates" is the sale of consumer goods and wholesale and retail trade.

The organizational and legal form of the enterprise is a limited liability company, which allows the company's participants to be liable for obligations only within the limits of their contributions to the company's capital, which allows entrepreneurial risk to business man to make a share in the company, limited in advance by a certain amount. OOO "Delikates" is legal entity, owns separate property and is liable for its obligations with this property, acquires and exercises property and personal non-property rights on its own behalf.

Employees of LLC "Delikates" and members of their families are subject to compulsory social and medical insurance and social security in the manner and under the conditions established by applicable law. LLC "Delikates" ensures safe working conditions for all employees and is responsible for damage caused to their health and ability to work through the fault of LLC "Delikates" in the prescribed manner. The length of the working day, the order of vacation, break for rest and other issues related to labor legislation are established in accordance with the collective agreement concluded between labor collective and community administration.

For the accounting of working hours and settlements with personnel for remuneration, the following applies unified form primary documentation- a time sheet (form No.-13), which records the use of working hours of all employees of OOO Delikates. The time sheet is compiled in one copy and transferred to the accounting department. On the basis of the time sheet, wages are calculated, compiled statistical reporting by labor.

payroll statement (form No. T - 49);

personal account (form No. T-54), which is filled in by the accountant of LLC "Delikates" for each employee on the basis of primary employment documents.

The summary of data on payroll settlements with personnel summarizes the data of all payroll statements compiled for the reporting month at OOO Delikates. The data of the summary sheet are compared with the entries in the General Ledger on account 70 “Settlements with personnel for wages”, and thus the synthetic and analytical accounting for wages is reconciled.

For each employee at the beginning of the year or when hiring, the accounting department of the enterprise opens a personal account and starts a tax card for recording income and personal income tax. In addition, each employee is assigned a personnel number, which is subsequently affixed to all documents for accounting for the personnel of the organization.

The source of payments to employees in LLC "Delikates" can be the funds of the FSS of the Russian Federation. At the expense of these funds, payments can be made: temporary disability benefits, benefits for pregnancy and childbirth, a one-time allowance for the birth of a child, a monthly allowance for the period of leave to care for a child until he reaches the age of one and a half years, payment of additional days off to care for a child - disabled.

Conclusion

On the basis of the study, it can be concluded that wages are the main source of income for the organization's personnel, with its help, control over the measure of labor and consumption is carried out, it is used as the most important economic lever for managing the economy. Therefore, the state pays special attention legal framework organization and wages. Wages can be viewed from two perspectives. Firstly, as an economic category, that is, labor costs, costs that make up one of the main items of expenditure, affecting, in turn, the cost of goods and services produced; secondly, as a legal category. Every citizen working under an employment contract has the right to work with pay without any discrimination and not lower than the minimum wage established by federal law.

Accounting was studied and the calculation of wages was carried out, using the example of OOO Delikates. In LLC "Delikates" time wages are established. Deductions from wages in LLC "Delikates" are divided into mandatory and at the initiative of the employer. Mandatory deductions are personal income tax and enforcement orders.

Choosing a payroll system is an important step for any organization. This system should be simple and clear enough so that each worker sees the relationship between the productivity and quality of his work and the wages received.

List of sources

Civil Code of the Russian Federation / Federal Law of November 30, 1994 // Collection of Legislation of the Russian Federation. - 2006 - No. 51.
Tax Code of the Russian Federation / Federal Law of July 31, 1998 // Collection of Legislation of the Russian Federation. - 2005 - No. 146.
Family Code of the Russian Federation / Federal Law of December 29, 1995 // Collection of Legislation of the Russian Federation. - 2005 - No. 223.
Labor Code of the Russian Federation / Federal Law of December 30, 2001 // Collection of Legislation of the Russian Federation. - 2005 - No. 197.
Federal Law of the Russian Federation of November 21, 1996 (as amended on September 28, 2010) No. 129-FZ “On Accounting”.
Federal Law of July 24, 2009 No. 212-FZ (as amended on December 28, 2010) “On insurance premiums to the Pension Fund of the Russian Federation, FSS of the Russian Federation, FFOMS, TFOMS”.

7. Babaev Yu.A., Komissarova I.P. Accounting. - M.: UNITI-DANA, 2005. - 527 p.

Evdokimova A.A. The procedure for granting leave and calculating vacation pay // Tax accounting for an accountant. - 2006.

9. Wages: calculation and accounting. - M.: Alfa-Press Publishing House, 2005. - 224 p.

10. Kozlova E.P., Babchenko T.N., Galanina E.N. Accounting in organizations. - M.: Finance and statistics, 2002. - 800 p.

11. Lugovoi A.V. Payroll calculations. - M.: Publishing house "Accounting", 2005. - 360 p. (Library of the journal "Accounting").

The decision to hire an employee is made by the head of the organization at personnel officer the obligation to document the employment relationship.

The recruitment process can be summarized as follows:

1) first of all, the personnel officer must check the documents of the new employee;

2) before signing the employment contract, he must familiarize the new employee against signature:

With internal regulations;

Collective agreement (if any);

Other local regulations directly related to labor activity an employee (part 3 of article 68 of the Labor Code of the Russian Federation);

3) then it is necessary to sign an employment contract;

4) draw up and issue an order to hire an employee (Article 68 of the Labor Code of the Russian Federation);

5) announce the order to the employee against signature;

6) on the basis of an order to make an entry in the work book of the employee.

If the employee himself found a job with another employer with more attractive working conditions or in connection with a change of residence, or if another employer offered the employee vacant position, which is more consistent with his qualifications, work experience and needs, then in this case it is possible to transfer from one employer to another.

Such a transfer is possible when a written agreement on the transfer of the interested parties has been made:

new employer;

Employee;

Former employer.

Documenting transfer to a permanent job with another employer involves the preparation of the following documents:

Personal statement of the employee outlining the reasons for the transfer and indicating the new place of work (new employer);

Letter of invitation to work from a new employer.

If the employer, for whom the employee still continues to work, agrees to his transfer to another employer, then an order (instruction) is issued to terminate (terminate) the employment contract with the employee (dismissal) (forms No. T-8 and No. T-8a) according to paragraph 5 hours 1 tbsp. 77 of the Labor Code of the Russian Federation.

If the former employer does not agree to the dismissal in the order of transferring the employee to a new place of work, the employment contract cannot be terminated under paragraph 5 of part 1 of Art. 77 of the Labor Code of the Russian Federation. In this case, the employee may submit, in accordance with the established procedure, an application for dismissal of his own free will.

The transfer of an employee to a permanent job with another employer is carried out by dismissal from the previous place of work and employment with a new employer. On the basis of the order, appropriate entries are made in the personal card, in the personal account and in the work book of the employee.

For operational accounting and ease of calculating wages with a time-based form of remuneration, organizations maintain timesheets for the use of working time, for each division, workshop, section, etc. It contains data such as the number of hours worked, hours of absence, personnel numbers and the names of employees. And for workers with a piecework form of remuneration, an order for piecework work is drawn up, which indicates the number of parts, assemblies, parts, etc. produced. From the order for piece work, data is also taken for calculating wages.

To account for settlements with employees of the enterprise, the Chart of Accounts for accounting for the financial and economic activities of organizations and the Instructions for its use provide for the opening and maintenance of account 70 “Settlements with personnel for remuneration”, which takes into account settlements for all types of payments due to employees, including:

On wages (basic and additional);

Bonuses for production and non-production results of work;

For the payment of various types of benefits;

On payment of vacation, study holidays;

Long service awards;

Allowances, etc.

Analytical accounting on account 70 is maintained for each employee of the organization.

Personal income tax (PIT) accrued from the wages of employees is also reflected in the debit of account 70 in correspondence with account 68 “Calculations on taxes and fees”, subaccount 1 “Income tax on individuals”. Contributions for compulsory social insurance are taken into account in the debit of the same accounts on which wages are accrued.

Calculation and accounting of the payment of wages in SNS-Holding LLC is carried out in the payroll. It has the form of a table, which contains information about the recipient of wages, the amount of accruals and deductions by type, the amount to be paid, and the recipient of wages puts a receipt for receipt.

For settlements with compulsory insurance funds, the Instructions for the Application of the Chart of Accounts for Accounting Financial and Economic Activities of Organizations provide for account 69 “Settlements for social insurance and security”, which is intended to summarize information on settlements for social insurance, pension provision and compulsory medical insurance of employees of the organization. Sub-accounts are opened for it (according to settlements with the FSS of the Russian Federation):

69.1 "Social insurance settlements";

69.11 "Calculations for compulsory insurance against accidents at work and occupational diseases";

69.12 "Calculations for voluntary social insurance in case of temporary disability."

All the operations described above are recorded in the accounting as follows (table 4):

Table 4 - Synthetic accounting for account 70 "Settlements with personnel for wages"

	Amount, rub.	Account correspondence	primary document	Application

Compensation for employees of auxiliary production was accrued.
Personal income tax withheld.				No. T-49 "Payroll"
Wages paid from the organization's cash desk.				No. T-49 "Payroll"
Deposited wages.				Register of deposited amounts (0504441).
Deposited wages issued.				No. KO-2 "Expenditure cash order"

The data of primary documents correspond to the data of registers and reporting. Payroll accounting at the enterprise is automated. Accounting is carried out using the program "1-C: Accounting".

Peculiarities of payroll accounting. Payroll Accounting

1. theoretical foundations of accounting and organization of wages

The main regulatory documents used to record labor and its payment

Forms and systems of remuneration

1.3. Payroll

1.4. The procedure for calculating and accounting for deductions from wages

1.5. Mandatory payroll deductions

2. Accounting for settlements with personnel for payment of Labor in LLC "Dymex"

2.1. Organization characteristics

2.2. Organization of settlements and accounting with payroll personnel

2.2.1. Payroll

2.2.3. Calculation of personal income tax

2.2.4. Calculation of leave compensation upon dismissal

2.2.5. Calculation of the Unified Social Tax

2.2.6. Calculation of the annual basic paid leave

2.3. Development of proposals for the effective use of payroll settlements with personnel

Accounting accounting and audit calculations on salary board