A sample of filling out the statement t 53. Form of the payroll for the issuance of wages. Payroll: sample filling
Each company pays employees remuneration for work (salary, bonus, dividends, compensation). Methods of payment of monetary remuneration for work (by crediting to bank card or in cash at the cash desk) are prescribed in internal regulatory documents or indicated in employment contracts with employees.
Cash reward is issued in cash from the cash desk according to special payrolls (No. T-49 or its abbreviated version No. T-53).
The structure of the form T-53
Resolution of the State Statistics Committee of the Russian Federation No. 1 dated January 05, 2004 approved the unified form of the payroll T-53. Until now, it remains mandatory for use.
The enterprise has the right to include additional columns and details in the sample of filling out the payroll T-53 approved by the State Statistics Committee (without changing the basic information). The developed new form should be approved by a local regulatory act or prescribed in the accounting policy.
The T-53 payroll form consists of two parts. The first part is sheet No. 1 (title), the second part is a table on one or more sheets.
Sheet No. 1 (title) of the T-53 form
The title page contains information about the enterprise and statements:
- creation date and document number;
- the remuneration calculation period for which payments are made;
- information about the enterprise (organization) and structural unit(if it is needed);
- correspondence account in accounting(usually score 70);
- form codes (OKUD and OKPO);
- date of issue set by the head Money from the cash register;
- the total amount on the statement for payment ( capital letters and numbers, the first word is capitalized)
The sheet is signed by the head and chief accountant of the enterprise. required.
Below is a sample of filling out the payroll T-53 (title) for processing a payment from the cash desk to Chocolate Factory LLC in the amount of 48,900 rubles for the billing period May 2013. Statement No. 5 dated June 04, 2013 is valid for payment from June 4, 2013 to June 6, 2013:
Tabular part of the T-53 form
The second and subsequent sheets are a table that contains the following details:
- line number;
- Full name and personnel (account) number of the employee;
- the amount of cash payable (in rubles);
- signature in the receipt of money, this column also makes notes on the deposit or issuance of funds by proxy;
- note.
At the end of the sheet, the total of the amounts paid is calculated.
The following information is indicated on the final sheet after the table:
- the number of sheets in the statement;
- the total amount paid according to the statement in figures and words (the first word is capitalized);
- the total amount to be deposited in words and figures;
- an expense cash warrant indicating the number and date of the statement, according to which the issued amount is written off in accounting.
Form T-53 is signed by the cashier or the person who issued the money from the cash desk, and the accountant who checked the correctness of filling out the statement. All signatures are accompanied by transcripts and dated.
Below is a sample of filling out the payroll T-53 (tabular part). In this case - without deposit:
And here is a sample of filling out the T-53 payroll (tabular part) indicating the unpaid amounts (intended for deposit) and the amounts issued by proxy:
Registration procedure
The payroll is compiled by the accountant-calculator in one copy after the salary or in the inter-settlement period for advance payment, vacation pay, dismissal and other accruals.
The head, together with the chief accountant, determines the days of payment, sign the document and transfer it to the cashier for cash withdrawal.
The cashier (in his absence - the head of the organization) issues funds on the set days, the employees sign for their receipt.
At the end of the days of issuance, the cashier "closes" the statement. If someone did not have time to receive the money, then opposite his last name in column 5 (where there should be a signature on receipt), the entry "Deposited" is made. On the final page of the document, the total of the issued and deposited amount is indicated in numbers and in words.
The accountant checks the statement signed by the cashier who dispensed the cash. If everything is in order, then he certifies the statement with a signature and fills out
RKO is filled in for the total amount issued according to the statement.
Information about cash registers (date of issue, number) is indicated on the final page
A sample of an extract from the RKO to the "closed" statement for the payment of salaries:
Advantages and disadvantages
The unified form T-53 (payroll) is clear and easy to use. It is enough for an accountant-calculator to fill out one document for the payment of funds to any number of employees. This is especially convenient for enterprises with a large number of employees.
According to the payroll, the issuance of wages and other accruals can be made within five days, which is convenient for enterprises with shift schedules, in which employees do not work every day.
The disadvantages of the form include the fact that information on accrued amounts becomes available to many employees. The right to confidentiality of information about wages is violated.
It can be considered not very convenient that in the T-53 form there is only the total amount to be received after deducting income tax and other deductions. Wage components (salary, bonus, overtime pay and other possible accruals and deductions) are not reflected in this statement.
It is used to pay wages to employees of the organization.
When applying the payroll in the form N T-49, other settlement and payment documents in the forms N T-51 and T-53 are not drawn up.
For employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.
Statements are compiled in one copy in the accounting department.
The title page of the payroll (form N T-49) and payroll (form N T-53) indicates the total amount payable. The permission to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (form N T-49) and payroll (form N T-53), after the expiration of the payment period, against the names of employees who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, the number of the submitted document is indicated in the "Note" column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expenditure cash warrant is drawn up (Form N KO-2), the number and date of which are entered on the last page of the payroll.
In the payrolls compiled on computer media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.
·····Decree of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment"
The payroll is used in the company to issue wages to employees. This is a unified form No. T-53. It reflects the amount of cash issuance in the hands of employees, already taking into account all deductions. Payroll refers to cash documents. Of course, it is possible to issue wages according to, if we assume that there is one employee at the enterprise. If there are many employees, then it is more expedient to keep a payroll. This will significantly reduce paperwork. In addition, wages according to the payroll can be paid within three days, and according to the expenditure cash warrant - only during the day.
Of course, each document has its drawbacks. Payroll is no exception. Its main drawback is the lack of confidentiality, since each employee must sign it, and he can see the earnings of his department employees.
Filling out the payroll in the form of t-53.
On the title page, the name of the organization or individual entrepreneur is filled in, as well as the name of its structural unit.
On the right in the plate, the OKPO code from the statistics help is filled in.
In the column “Corresponding account”, “debit 70” is always indicated.
Then we put down the validity period of the statement. Usually it is three days from the date of signing the statement. And also fill in the amount according to the statement in words and numbers, starting with a capital letter from the beginning of the line.
In the column "Document number" we write down the serial number of the statement, starting from the beginning of the year.
In the "Date of compilation" we indicate the date of compilation of the statement (it must be no later than the date of the signature of the chief accountant and the time of payment of money).
The statement is certified by the signatures of the head and chief accountant. In practice, the statement is first signed by the director - this is permission for the cashier to issue money, and only then the money is issued to employees. The chief accountant already signs the statement after the issuance of money and checks the correctness of the statement.
On reverse side form sheet fill in the tabular part. If there are many employees in the enterprise, then there may be several additional pages in the statement. The total number of sheets is indicated in figures on the line "Number of sheets".
In column 1 of page 2, the employee's serial number is written.
Column 2 is filled in on the basis of the employee's personal card - his personnel number is indicated. In column 3, the full name is filled in. worker. It is better to fill in the full name and patronymic in order to avoid confusion that may arise if relatives or namesakes work at the enterprise.
In column 4, fill in the amount to be handed over to each employee with numbers. The amount is written first column, not in the middle. The last line summarizes the total amount of payments on the statement.
After filling out the payroll, it is transferred to the cashier for verification. The cashier checks the correctness of registration and the presence of signatures. If there are errors in the payroll, it is rewritten by the accounting department. If the payroll is correct, the cashier starts issuing wages based on the payroll.
Before issuing money, each employee signs in front of his last name in column 5. In column 6, the necessary documents for cash settlements are filled out. A power of attorney, an application for issuing money, a passport, etc. can be indicated here. If there are no supporting documents, the column is crossed out.
Upon the expiration of the terms for the issuance of money established in the statement, the cashier draws up the payroll to the end. If the employee indicated in the statement did not receive money, opposite his last name in column 5, “Deposited” is indicated. The cashier counts all the deposited amounts and on last sheet indicates the total and deposited amounts in numbers and words. Under these amounts, the cashier puts his signature. Then he writes out an expenditure cash warrant for the amount of money actually issued and its number is indicated in the payroll. Then the statement is submitted to the accounting department and certified by the chief accountant.
You can download the payroll form in the T-53 form.
Payrolls must be registered in the payroll register (unified form No. T-53a). This magazine is started from the beginning of each year. Its shelf life is five years. There is nothing difficult when filling out the journal. The journal is maintained by an accounting officer (click on the picture).
The payment of salaries in the institution must be timely and transparent, regardless of whether the amount of remuneration is paid in cash or non-cash.
A document confirming the correctness of accruals and payments for each employee in the case of mutual settlements with employees in cash is a payroll sheet, the form can be downloaded free of charge below.
The accrual and payment of wages is reflected in the relevant accounting records, and the document - the basis for such postings is the payroll (SW). It is compiled by an accountant in the legally approved forms:
- payment and settlement (unified form T-49, T-51) - indicates the calculation and actual payments for each employee, form T-49 - for cash payments, T-51 - for non-cash payments;
- settlement (unified form T-53) - illustrates the calculation of the monthly remuneration for each employee.
The form for the issuance of salaries (the form can be downloaded in our article) must be compiled monthly for each salary paid in the institution in accordance with the norms and rules of the current legislation.
The document itself consists of a title page, a content (tabular) part and a section that includes information about the deposited salary.
The payment and settlement document reflects information about the salaries of each employee, the number of days worked, accruals and deductions. The payment and settlement accumulates the data contained in the settlement and payment documents. We offer a payroll form to download for free.
Pay slip, form
Payroll, form
personal account form
When calculating salaries in institutions, the unified form T-54 is also used, it is mandatory for use and is enshrined in the Decree of the State Statistics Committee No. 1 of 01/05/2004. It reflects the accrued earnings for each individual employee for the billing period (year or period of work). Employee personal card - a form for the salary of each employee is available for download.
Filling order
Can be made on paper or in electronic format. An electronic settlement document must be signed with an EDS. The filling procedure is regulated by the Instruction of the Central Bank of the Russian Federation No. 3210-U dated 03/11/2014.
Filled first title page: all organizational details of the institution are indicated (name, TIN / KPP, OKPO). It is also necessary to register the total amount paid, indicate the billing period, the number and date of the invoice. The head and chief accountant put their signatures in the title part.
The tabular part is formed from the following information data:
- serial number;
- position of employees;
- Personnel Number;
- FULL NAME.;
- salary (rate) according to the tariff;
- the number of hours worked according to the time sheet;
- deductions and accruals carried out for each employee;
- signature column.
The bottom rows show the totals for all employees: how much money is paid and how much is deposited. It is also noted who made the payment of wages, the surname and initials of the responsible employee - the accountant, as well as the date of verification of the payment document.
The terms for issuing funds are limited - no more than five working days. In the event that the employee has not received wages within the specified period, the amount is deposited, and a corresponding mark is placed in the VO.
Features for a budgetary institution
Budgetary, autonomous and state-owned institutions, when calculating and paying (in cash) wages, use special forms of pollutants approved by Order of the Ministry of Finance No. 52n dated March 30, 2015:
- 0504401 - settlement and payment;
- 0504403 - payment.
Payrolls used by budgetary institutions are formed on the basis of the time sheet and are compiled similarly to the payment and settlement document for LLCs, NPOs and individual entrepreneurs.
The title part contains all the details of the budgetary organization: name, division, TIN / KPP, codes in accordance with all-Russian classifiers, signatures of the head and chief accountant, as well as the unit of measurement (currency).
The following columns are filled in the tabular part:
- Personnel Number;
- job title;
- FULL NAME.;
- charges;
- retention;
- actual result;
- signature.
Upon the issuance of the monthly remuneration, the issued and deposited amounts are recorded. SW budget institution signed by the compiler, inspector and cashier indicating the positions and date of signature. You can download the payroll sheet for free (for BU) on our website.
