Introduction

accounting payroll

All enterprises, regardless of their type, form of ownership and subordination, keep accounting records of property and business operations in accordance with the current legislation.

Accounting is a continuous, continuous, interconnected reflection of the economic activity of an enterprise on the basis of documents, in various meters.

In a market economy, in accordance with changes in the economic and social development In the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy have been transferred directly to enterprises that independently establish the forms, systems and amounts of wages, financial incentives his results. The concept of "salary" has been filled with new content and covers all types of earnings (as well as various bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued to employees in accordance with the law for hours not worked (annual leave, holidays and so on.).

The transition to market relations brought to life new sources of cash income in the form of sums. Accrued for payment on shares and contributions of members of the labor collective to the property of the enterprise (dividends, interest).

Labor accounting and wages rightfully occupies one of the central places in the entire accounting system at the enterprise.

The relevance of the topic is determined primarily by the objectively significant role of studying the formation of payroll accounting in a modern socially oriented market economy, the transition to which is the main vector of the radical reform unfolding in Russia.

The systematic accounting of payroll calculations is a matter of concern for the entire staff of the institution, since in this case further development institutions and improving the well-being of workers.

The purpose of the work is to study the accounting of settlements with personnel on wages.

Work tasks:

Describe the accounting of settlements with personnel.

To analyze the organization of accounting for settlements with personnel on the example of the Municipal State Preschool Educational Institution “Kindergarten No. 8 “Solnyshko”.

Consider ways to improve the accounting of settlements with the staff of the institution.

The object of the study is the Municipal State Preschool Educational Institution “Kindergarten No. 8 “Solnyshko”, located at the address: Stavropol Territory, Apanasenkovsky District, Derbetovka, st. Red, 60.

This work allows you to master practical skills in organizing accounting settlements with personnel on wages.

.Current issues of accounting and payroll procedures

1.1 Regulatory regulation calculation and payroll

“Everyone has the right ... to remuneration for work, without any discrimination and not less than the minimum wage established by federal law, as well as the right to protection from unemployment ... Forced labor is prohibited.”

According to the definition of sociologists, labor is a category not only economic, but also political, since the employment of the population, the level of its professional training and the efficiency of labor in the life of the state as a whole and regions in particular play a very important role in the development of society. Due to this Special attention the state pays the legal basis for the organization and remuneration of labor. In practice, this is expressed by a large number of legislative acts and other documents of the state and regional level on labor and wages.

The main fundamental legislative document of our country is the Constitution Russian Federation- includes articles fully and quite definitely devoted to labor in the country. The Constitution determines that everyone has the right to freely use their abilities and property for entrepreneurial and other purposes not prohibited by law. economic activity. At the same time, economic activity aimed at monopolization and unfair competition is not allowed. This is a statement of the right to work in any form permitted by law.

The Constitution also states that labor is free. Everyone has the right to freely dispose of their labor skills and abilities, to choose the type of activity or profession. However, forced labor is prohibited.

Everyone has the right to rest. A person working under an employment contract is guaranteed the length of working time established by federal law, weekends and holidays, and paid annual leave.

The constitution defines the types social protection citizens of the Russian Federation: everyone is guaranteed social security upon return, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law. State pensions and social benefits are established by law. Voluntary social insurance, the creation of additional forms of social security and charity are encouraged.

Accounting for wages with personnel is regulated by legislative acts approved by the Ministry of Finance of the Russian Federation, the State Statistics Committee of the Russian Federation, the Ministry of Labor of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation.

The main set of legislative regulations on the organization and remuneration of labor is the Labor Code of the Russian Federation (LC RF), adopted by the State Duma on December 21, 2001. The Labor Code of the Russian Federation formulates the goals and objectives of labor legislation: “The objectives of labor legislation are to establish state guarantees of labor rights and freedoms of citizens, create favorable working conditions, protect the rights and interests of workers and employers. The main tasks of labor legislation are to create the necessary legal conditions to achieve optimal harmonization of the interests of the parties labor relations, the interests of the state, as well as the legal regulation of labor relations and other relations directly related to them by:

· labor organization and labor management;

· employment with this employer;

· vocational training, retraining and advanced training of employees directly from this employer;

· social partnership, conducting collective bargaining, concluding collective agreements and agreements;

· employee participation and trade unions in establishing working conditions and applying labor legislation in cases provided for by law;

· liability of employers and employees in the labor sphere;

· supervision and control (including trade union control) over compliance with labor legislation (including labor protection legislation); resolution of labor disputes.

The legislation of our country is not limited to the Labor Code of the Russian Federation alone - in addition to and expanding the Labor Code of the Russian Federation, there is a whole list of documents related to the organization and remuneration of labor. By their nature, they can be divided into legal (the TC belongs to them) and economic - they will be discussed throughout the work. The legal ones include those articles of the Civil Code of the Russian Federation that also relate to labor. In general, the Civil Code characterizes all kinds of emerging relations between citizens, citizens and society and enterprises and citizens. Labor relations, as such, it does not affect. But some articles of the head of the Civil Code directly relate to relations under civil law contracts, both in the legal and economic parts (there are articles of the Civil Code, which are called - payment for work or price of works (Art. 735, 746, 781, etc.). They make a legislative definition of these concepts, which then allows them to be used in the execution of work contracts.

When organizing the accounting of labor and its payment, the following legislative and regulatory documents are also used:

2.Decree of the Government of the Russian Federation of September 22, 2007 No. 605 "On the introduction of new wage systems for employees of federal budgetary institutions and civilian personnel of military units, whose wages are paid on the basis of the Unified tariff scale for wages of employees of federal state institutions";

3.Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” (as amended on November 25, 2009);

4.Federal Law of December 15, 2001 No. No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation" (as amended on July 24, 2009 No. 213-FZ);

5.Federal Law “On State Benefits to Citizens with Children” dated May 19, 1995 No. 81-FZ (as amended by Federal Law No. 180-FZ dated December 22, 2005);

6.Tax Code (part two, chapters 23, 24, article 255, chapter 25);

7.Decree of the Government of the Russian Federation of August 5, 2008 No. 583 “On the introduction of new wage systems for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive bodies, in which the law provides for military and equivalent to her service, the remuneration of which is currently carried out on the basis of the Unified tariff scale for remuneration of employees of federal state institutions.

In addition, when establishing new wage systems, it is necessary to take into account the provisions of the Uniform Recommendations for the establishment at the federal, regional and local levels of wage systems for employees of organizations financed from the relevant budgets for 2009, approved by the protocol of the Russian tripartite commission for the regulation of social and labor relations dated December 10, 2008 No. 8.

As an explanation to many laws, additional instructions and comments are issued that allow managers and employees of the accounting department to correctly apply this or that law or regulation. At the same time, it is necessary to monitor the emergence of new legislative acts, including those on labor. They are regularly published in the Collection of Legislation of the Russian Federation. Their appearance is also easy to notice for those who subscribe to periodic accounting journals - “Chief Accountant”, “Accountant's Consultant”, “Regulatory Acts”, etc. In them, when a new document is published, not only the texts of these documents are printed, but comparative comments, allowing employees to quickly understand the meaning of the document. It should be noted that it is necessary to work with documents that define legal or economic norms carefully and professionally.

1.2 Types, systems and forms of remuneration

In budgetary institutions, the rules for calculating wages and additional payments are regulated by labor legislation and industry and departmental instructions developed on the basis of labor legislation.

Starting from April 1, 2009, the remuneration of employees of institutions and organizations of the non-productive sphere that are on budget financing is carried out on the basis of a new system of remuneration for state employees.

Since April 1, 2009, the single tariff rate and tariff categories have been abolished. The size of official salaries of workers now depends on their level of education. Salaries are established for various professional qualification groups of employees, formed by types of economic activity.

The criteria for classifying the professions of workers and positions of employees as professional qualification groups were approved by order of the Ministry of Health and Social Development of Russia dated August 06, 2007 No. 525.

After a certain professional qualification group is formed, the professions and positions included in it, depending on the complexity, will be divided into qualification levels - the more difficult the work performed, the higher the qualification.

Each qualification group is assigned a base salary approved by the Government of the Russian Federation. The remaining income (compensation and incentive payments) will be received by employees of budgetary organizations through a system of multiplying coefficients, which depend on the complexity of the work, the degree of responsibility of the employee, etc.

The salary of employees of budgetary institutions consists of three parts: tariff, compensation payments and incentive payments (clause 1 of the Regulations on the establishment of wage systems).

Instead of the tariff rate, the minimum wage is taken as the basis for calculations, which from January 01, 2013 is equal to 5205 rubles. After the transition to new wage systems, the wages of employees (excluding bonuses and incentive payments) should not be less than the wages paid on the basis of the minimum wage (excluding bonuses and incentive payments), provided that the scope of the employees’ job duties is maintained and by them works of the same qualification. This is stated in paragraph 3 of Resolution No. 583.

set of executables labor functions;

complexity of labor (assessed by attestation or certification of works and services);

labor intensity;

labor productivity.

In addition, when setting salaries, it is necessary to take into account the requirements for professional qualifications employee (presence of special education and professional experience).

The salaries and wage rates in accordance with the staff list are agreed with the relevant trade union and approved by the local regulatory act.

Since April 1, 2009, the heads of budgetary organizations independently approve the amount of allowances and additional payments for each employee.

The head of the institution must establish specific types of compensation payments in accordance with the list of types of compensation payments in federal budgetary institutions, approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822.

These payments are provided for work:

with severe, harmful (dangerous) and other special conditions labor;

in areas with special climatic conditions. Payments are established in accordance with Article 148 of the Labor Code (clause 10 of the Methodological Recommendations);

in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night and when performing work in other conditions that deviate from normal);

with information constituting state secrets, their classification and declassification, as well as for work with ciphers.

According to Article 149 of the Labor Code, when performing work in conditions that differ from normal, the collective agreement may establish additional payments:

for the performance of works of various qualifications;

combination of professions (positions);

overtime work;

work at night;

work on weekends and non-working holidays, etc.

The amounts and conditions of compensation payments are determined within the wage fund and are established by local regulations. This is stated in paragraph 16 of the Guidelines.

Incentive payments include payments aimed at stimulating an employee to quality work, as well as rewards for work performed.

The list of types of incentive payments in federal budgetary institutions and clarifications on the procedure for their establishment was approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 818.

Incentive payments are provided for:

for the quality of work performed;

intensity and high results of work;

continuous work experience, length of service;

following the results of the work.

Specific types of incentive payments are determined by budgetary institutions independently (within the wage fund) in collective agreements and other local regulations. The amounts and terms of payments are specified in employment contracts (clause 3 of the Clarification on the procedure for establishing incentive payments in federal budgetary institutions, approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 818).

From January 1, 2010, the amount of funds for the payment of incentive bonuses in public institutions must be at least 30% of the total revenues to the wage fund.

The payroll fund for employees of the institution is formed for a calendar year based on the limit of budgetary obligations of the budget.

To do this, it is necessary to conclude additional agreements with employees to labor contracts (clause 20 of the Methodological Recommendations). Additional agreements to the employment contract must be concluded before December 1, 2008. Rates and salaries for each employee are established based on the results of certification. At the same time, the functions performed by the employee, specific official duties workers, their educational level. They also take into account the nature and content of the work performed, their diversity, the management of subordinates, the degree of independence, the level of responsibility.

When appraising employees public sector use Qualification guide positions of managers, specialists and employees, the requirements of which are linked to the categories of the Unified Pay Scale. The established wage rate is paid to the employee on a monthly basis, regardless of the number of working days in different months of the year.

Distinguish between basic and additional wages. The main one is the payment accrued to employees for the hours worked on the basis of salaries. Additional wages include payments for unworked time provided for by labor legislation: payment for regular vacations, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay, etc. Paid leave must be provided to the employee annually. The right to use the leave for the first year of work arises for the employee after six months of his continuous work with this employer. By agreement of the parties, an employee may be granted paid leave before the expiration of six months. For employees who are on vacation, their average earnings are retained. [art. 122 of the Labor Code of the Russian Federation]

The earnings of employees are determined as follows:

· if the employee has worked all the working days of the month, then his payment will be the salary established for him;

· if he worked an incomplete number of working days, then his earnings are determined by dividing the established rate by the calendar number of working days and multiplying the result by the number of working days paid at the expense of the organization.

The primary document for recording the work of employees is the timesheet and payroll.

In case of temporary substitution, the replacement employee is paid in the amount of the salary provided for by the staffing table of the replaced employee.

The amount of wages of employees may include various additional payments for hours worked in accordance with the Labor Code and other legislative acts: for overtime work, for work at night, on weekends and holidays, etc.

Establishing a certain estimate in the form of norms of working hours, the law at the same time allows for some exceptions, when involvement in work is possible even outside these norms. Such exceptions include overtime work, i.e. work in excess of the established working hours.

Such work is recognized as overtime only in cases where they are performed at the suggestion, order or with the knowledge of the employer. If such work is performed solely at the initiative of the employee, they are not overtime.

Overtime work is compensated by additional pay or time off. Overtime work should not be confused with irregular working hours, which can be defined as a special mode of work in which, in cases of production necessity, at the request of the employer or at the initiative of the employee, it is allowed to perform work in excess of the established working hours without additional pay or compensatory time off. Compensation for work in irregular working hours is an additional vacation of up to 14 calendar days.

Involvement in overtime work is allowed only with the consent of the employee. Overtime work is not allowed: pregnant women; women with children under the age of three; workers under 18; workers studying on the job in general education and vocational schools, on the days of classes. Also, employees exempted from overtime work in accordance with a medical report and other categories of employees in accordance with the law. Overtime work must not exceed four hours for each employee on two consecutive days and 120 hours per year. The limit does not include overtime work performed without the consent of employees in cases provided for by the Labor Code.

Each hour of overtime work is paid:

· workers with piecework wages - not less than double piecework rates;

· employees with time wages receiving official salaries - not less than double hourly rates (salaries).

Night time is considered from 22:00 to 06:00. To work at night are not allowed: pregnant women, women with children under the age of three, workers under 18 years of age. Persons with disabilities may be involved in night work, overtime work, work on weekends and holidays only with their consent and provided that such work is not prohibited by a medical report.

The employer is obliged to keep records of the time worked by each employee at night. Additional payments are made for each hour of work at night. The terms of remuneration for employees of healthcare organizations establish additional payments for night work in the amount of 50% of the hourly rate (salary) of the employee.

Work on weekends is allowed at the suggestion of the employer and only with the consent of the employee or at the initiative of the employee with the consent of the employer. It is allowed to use for work no more than 12 days off per year for each employee.

Engagement to work on a day off is issued by order (instruction) of the employer.

Work on a day off can be compensated by agreement of the parties by providing another day of rest or increased pay.

For employees receiving a monthly salary, payment on public holidays, holidays and weekends is made in an amount not lower than a single hourly or daily rate in excess of the salary, if the work was performed within the monthly norm of working time, and in an amount not lower than a double hourly or daily wage rate. rates in excess of salary, if the work was done in excess of the monthly norm.

Heads of budgetary organizations have the right within the payroll:

· make bonuses to employees;

· provide them with financial assistance;

· establish bonuses for managers, specialists and employees for high creative, production achievements in work, complexity and intensity of work, as well as for the performance of especially important (urgent) work.

Temporary disability benefits for the first three calendar days are paid at the expense of the employer, the remaining days at the expense of the Social Insurance Fund.

The basis for the payment of benefits are sick leaves issued by a medical institution. The amount of temporary disability allowance and maternity allowance depends on the insurance period of work of the employee and his average earnings with continuous insurance period of work:

· up to 5 years - 60% of earnings;

· from 5 to 8 years - 80% of earnings;

· from 8 years and more - 100% of earnings,

The average daily earnings for the calculation of temporary disability benefits will be determined by dividing the amount of accrued earnings on which accrued insurance premiums to the Social Insurance Fund for the previous two calendar years preceding the year in which temporary disability occurred, by 730.

The average daily earnings for calculating the maternity benefit and the monthly childcare benefit will be determined by dividing the amount of earnings accrued for the previous two calendar years, on which insurance contributions to the Social Insurance Fund were calculated, by the number of calendar days in this period, taking into account excluded periods.

From the number of calendar days taken to calculate the average daily earnings, calendar days falling on the following periods will be excluded:

· periods of temporary disability, maternity leave, parental leave;

· additional paid days off (four days off) to care for a disabled child;

· periods for which the employee was not paid wages, from which insurance contributions to the Social Insurance Fund were accrued.

Bonuses and remuneration - no more than one payment for the same indicators for each month of the billing period, bonuses and remuneration for a period of work exceeding one month, no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period , remuneration based on the results of work for the year, a one-time remuneration for length of service - in the amount of one twelfth for each month of the billing period, regardless of the time of accrual.

When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

· he retained average earnings in accordance with the legislation of the Russian Federation;

· he received temporary disability benefits or maternity benefits;

· did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

· did not participate in the strike, but in connection with this strike he was unable to perform his work;

· he was provided with additional paid days off to care for children with disabilities and disabled since childhood;

· in other cases, he was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

Non-worked days (but which are working days in accordance with the production calendar) by an employee who has a part-time working regime are not excluded from the calculation of average earnings.

Paid leave must be granted to the employee annually. The right to use the leave for the first year of work arises for the employee after six months of his continuous work with this employer. By agreement of the parties, an employee may be granted paid leave before the expiration of six months. For employees who are on vacation, their average earnings are retained. [art. 122 of the Labor Code of the Russian Federation]

In accordance with the Labor Code, employees are granted the following types of leave:

· labor (basic minimum leave, main extended leave, additional holidays);

· social (for pregnancy and childbirth, childcare, in connection with on-the-job training, in connection with the disaster at Chernobyl nuclear power plant);

· creative (according to good reasons personal and familial). Labor leave is granted for work during the year (annually) with the preservation of the previous job and average earnings.

All employers, regardless of the name and form of ownership, are required to provide labor leave to part-time workers or pay monetary compensation upon dismissal.

Part-time workers have the right to leave for combined work at the same time as the leave provided at the main place of work, if the duration of the part-time leave is less than for the main job, then at the request of the part-time job, he can be granted social leave of the appropriate duration without pay, working year, for which labor leave, is equal in duration to a calendar year, but is calculated for each employee from the date of employment.

The actual hours worked are included in the working year. The following shall be equated to the actually worked time: the time that the employee did not work, but the former work and wages were retained for him or the state social insurance allowance was paid, with the exception of the time of parental leave until he reaches the age of three years;

· the duration of vacations is calculated in calendar days;

· the duration of the basic minimum leave cannot be less than 28 calendar days;

· additional holidays are added to the basic minimum holiday.

Additional holidays are provided:

· employees engaged in work with harmful working conditions, lasting from 7 to 41 calendar days;

· employees with irregular working hours - up to 14 calendar days;

employees employed in certain industries and having a long work experience in one organization - up to 4 calendar days.

For some categories of employees, extended basic leave is established. For example, employees of scientific organizations, employees of republican and regional libraries, as well as libraries of scientific and educational organizations, teachers in universities, secondary special and vocational educational institutions, employees of schools and children's preschool and out-of-school institutions, the duration of vacation is from 28 to 56 calendar days. Employees of cultural and educational institutions - from 28 to 42 calendar days, etc.

Lists of industries, industries, organizations, jobs, professions and positions, conditions for the provision and duration of the main and, additional holidays established by the Government or a body authorized by it.

The Labor Code provides that labor leave for the first working year is granted no earlier than after six months of work with the employer, and also provides for cases of granting leave before the expiration of six months of work at the request of the employee:

· women before or after maternity leave;

· persons under 18, part-time workers, if the labor leave at the main place of work falls on a period of up to six months of part-time work;

· school teachers, teachers of vocational educational institutions, teaching staff of higher and secondary specialized educational institutions;

· women with two or more children under the age of 14 or a disabled child under the age of 18 and in other cases.

In some cases, in addition to those listed above, it is allowed to grant the first vacation in proportion to the worked part of the working year, but not less than 14 calendar days. In this case, the duration of the vacation is calculated by multiplying the amount of vacation per month by the number of months worked in the working year. The number of full months worked in the working year is calculated for each employee from the date of his employment as follows: the days included in the working year are counted, the amount received is divided by the average monthly number of working days for the year, the remainder of the days exceeding the full months is 15 and more calendar days is rounded up to a full month, and less than 15 calendar days are excluded from the calculation.

Vacations for the second and subsequent periods may be granted at any time of the working year in accordance with the order in which vacations are granted.

By agreement between the employee and the employer, it is allowed to replace labor holidays (basic and additional), except for those provided for work with harmful working conditions, with monetary compensation, with the exception of seven calendar days. Upon dismissal, regardless of its basis, an employee who did not use or did not use the full leave of absence is paid monetary compensation.

Monetary compensation for full labor leave is paid if, by the day of dismissal, the employee has worked the entire working year (12 months minus the total duration of labor leave to which the employee is entitled).

If by the day of dismissal the employee has worked part of the working year, the number of days for payment of monetary compensation is determined similarly to the procedure for calculating the duration of vacation in proportion to the worked part of the working year, with the only difference being that the number of full months worked by the employee in the working year is calculated from the end of the working year for which the previous vacation was granted.

The employer is obliged to pay the average earnings for the period of labor leave no later than two days before the start of the leave.

Cash compensation for unused labor leave upon dismissal is paid on the day of dismissal. In case of non-payment due to the fault of the employer of the amounts due upon dismissal, the employee has the right to recover from the employer the average earnings for each day of delay.

Payment is made according to the average earnings for 12 calendar months (from the 1st to the 1st day) preceding the month of the start of the vacation, payment of monetary compensation for unused labor leave.

In addition to the above cases, the average earnings remain:

For employees who are in a medical institution for examination, who are required to undergo such an examination;

for donors on the day of examination and on the day of blood donation, as well as for the day of rest provided to them after each day of blood donation. At the request of the employee, this day can be equated to annual leave;

with a delay in issuing a work book to an employee through the fault of the administration - for the entire time of forced absenteeism;

when transferring an employee to another permanent lower-paid job - within 2 weeks from the date of transfer;

in case of temporary transfer to another job in case of production necessity with remuneration for the work performed, but not lower than the average earnings for the previous job;

upon dismissal of pregnant women and women with children due to the complete liquidation of the organization - for the period of their employment, but not more than 3 months from the date of expiration of the fixed-term employment contract.

If each of the months of the billing period is fully worked out, vacation is paid based on the average daily earnings, determined by dividing the amount of accrued wages for 12 calendar months of the previous event divided by 12 and by 29.6.

If one or several months of the billing period are not fully worked out, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount consisting of the average monthly number of calendar days (29.6) multiplied by the number of fully worked months and the number of calendar days months not fully worked. The number of calendar days in months not fully worked is calculated by multiplying calendar working days by the 5-day working week attributable to hours worked, by a factor of 1.4; 6-day working week - by a factor of 1.2.

When determining the average daily earnings in all cases, non-working holidays are excluded from the billing period, established by law RF.

From the calculation period for calculating the average earnings, the amounts actually paid, as well as the time during which the employee:

· was released from work with full or partial retention of wages or without payment;

· received temporary disability benefits or maternity benefits.

In cases where the time for the billing period has not been fully worked out, bonuses and remuneration are taken into account when calculating the average earnings in proportion to the hours worked in the billing period.

Financial assistance provided to most employees is taken into account when calculating the average earnings in the amount of 1/12 of the accrued amount from the beginning of the year at the time of the event for each month of the billing period. In cases where the time for the billing period has not been fully worked out, material assistance when calculating the average earnings is taken into account in proportion to the time worked in the billing period.

In all cases, the average earnings of an employee who has worked the norm of working hours fully determined in the billing period cannot be less than the minimum wage established by federal law, while the number of months taken to calculate the average earnings does not include the time in which, in accordance with The legislation exempted the employee from the main job with partial or no pay. For example, the time during which an employee was ill and received temporary disability benefits of less than 100% of average earnings, was on vacation to take entrance exams to higher and secondary specialized educational institutions, did not work due to downtime, are excluded from the calculation.

If the employee for the billing period, before the billing period and before the occurrence of the event with which the preservation of average earnings is associated, did not have actually accrued wages or actually worked days in the organization, the average daily earnings are determined based on the rate of the official salary established for him, monetary remuneration.

For employees who, by the time they go on vacation, the wages for the last month before going on vacation have not yet been accrued, the average earnings can be calculated for the number of months, starting not from the month preceding the month of going on vacation (payment of compensation), but one month earlier . The salary retained for vacation days is determined by dividing the average monthly earnings by the average monthly number of calendar days and multiplying by the number of vacation days.

The average monthly number of calendar days is calculated on average for 5 years and is taken for calculation equal to 29.6.

If the vacation is granted in 2-3 consecutive months, the amount of payment for each month should be determined separately.

Vacations for the second and subsequent years may be granted at any time of the working year in accordance with the order in which vacations are granted.

When granting leave, a note on leave is drawn up, the form of which is approved by law.

If temporary incapacity for work occurs while the employee is on vacation, the vacation is extended by the corresponding number of calendar days, or, at the request of the employee, the unused part of the vacation is transferred to another period of the current working year agreed with the employer.

Chapter 2

2.1 Organizational and economic characteristics of the institution

The municipal state preschool educational institution “Kindergarten No. 8 “Solnyshko” is a state institution, does not pursue profit as the main goal and is financed from the local budget of the Apanasenkovsky district. Financial support for the activities of the Institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation the basis of the budget estimate. Relations between the educational institution and the Founder are determined in accordance with the current legislation of the Russian Federation. The founder of the institution is the Administration of the Apanasenkovsky municipal district.

The institution is legal entity, has separate property in operational management, an independent balance sheet, a round seal and stamps with its name, has personal budgetary accounts, the name of acquiring and exercising property and non-property rights, performing duties, being a plaintiff and defendant in court, an arbitration court and an arbitration court.

MKDOU "Kindergarten No. 8" Sun "has management, accounting.

Location of the institution: 356710, Stavropol Territory, Apanasenkovsky district, with. Derbetovka, st. Krasnaya, d. 60.

The main activity of the institution is the implementation of the main general educational program of preschool education in groups of general developmental, compensatory, health-improving and combined orientations in various combinations. MKDOU "Kindergarten No. 8 "Sun" is attended by children from 1 to 7 years old.

As of 2012 average headcount employees of MKDOU "Kindergarten No. 8" Sun "is 22 people.

2 Organization of payroll accounting

The accounting department of MKDOU "Kindergarten No. 8" Sun "provides the correct and timely:

payroll and its issuance in a timely manner;

income tax withholding individuals and other deductions

calculation of deductions for compulsory social insurance against industrial accidents and occupational diseases to be transferred to off-budget funds and, directly, transfer of funds.

The salary of an employee of a preschool educational institution - remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, consists of:

2.compensation payments (surcharges and allowances, including for work in conditions other than normal);

.incentive payments (additional payments and allowances);

.bonuses and other incentive payments.

The payroll fund for employees of preschool educational institutions includes the salaries of administrative, managerial, pedagogical, medical and service personnel and consists of a base part and an incentive part. labor legislation of the Russian Federation.

For the specifics of work, teachers and other employees are given an increase in basic salaries in the following amounts and cases:

15-20% - for work with children with developmental disabilities, physical development disorders of varying degrees, tuberculosis intoxication, etc.

25% - to specialists working in the countryside.

Each hour of night work (between 10 pm and 6 am) compared to work at night normal conditions paid at an increased rate of 35%.

If an employee is involved in work on a day off or a non-working holiday, the work is paid at least twice the amount.

For work with harmful and (or) dangerous and other working conditions for other employees of the preschool educational institution, an additional payment of up to 12% is established.

For combining positions (professions), expanding service areas or increasing the volume of work, for performing the duties of a temporarily absent employee without release from work determined by the employment contract, additional payments are established, the amount of which is determined by agreement of the parties up to 100%.

Monthly bonus to the official salary for the length of service in the following amounts:

a) from 1 to 5 years - 25%

b) from 5 years - 30%

The additional payments established for the employee are calculated as a percentage of the base salary or in sum terms (absolute value). Allowances, bonuses and other incentive payments are calculated in sum terms. Additional payments, allowances, bonuses and other incentive payments are paid simultaneously with the payment of the employee's wages for the past month in accordance with the order of the employer.

Additional payments to employees are established twice a year: at the beginning of the first and second academic semesters or within a semester for a certain period; allowances are established for a certain period, but not more than one year.

In MKDOU "Kindergarten No. 8" tariff wages are used - payment for hours worked according to salary, in which wages are calculated according to the time sheet in accordance with the time worked in the billing period.

Consider an example of payroll for an employee of MKDOU "Solnyshko" according to base salary for the fully completed period. The salary of the senior educator Onipchenko M.A., who has the third qualification level for the month of February 2012, was accrued.

Wage rate taking into account the increase factor 5731.00 (4988× 1,149) rub.

Working days - 22 days, norm of hours - 154 hours, worked - 112 hours.

Table 1 Payroll

Name of payment Calculation Amount, rub.1. Salary 5731.00 / 154 hours x 112 hours 4168.002. Monthly supplement 4168.00 x 0.251042.003. Personal allowance 20% (4168.00 + 1042.00) x 0.201042.004. Surcharge for work in the village, 25% (4168.00 + 1042.00 + 1042.00) x 0.251563.006. Personal allowance of the educator (teacher) (1000.00 / 154 hours x 112 hours) 727.27 TOTAL x 8542.277. Deductions, total963.95 including: - personal income tax (8542.27-727.27-400) x 0.13963.95

For example, let's calculate the salary to be handed over, the amount of a business trip (payment based on average earnings for 12 months).

In March 2012 Onipchenko M.A. I was on a business trip for 3 working days, from 03/02/2012. until March 4, 2012, on the basis of an order to send an employee on a business trip.

The calculation for average earnings is given in the table. The calculation period will be the last 12 months preceding the vacation.

Table 2 Initial data for the calculation of the average (business trip)

MonthNumber of days actually worked Accrued, rub Average monthly number of calendar days .854.2August 201114543619.6September 2011 238542.2729.4October 2011218542.2729.4November 2011218542.2729.4December 2011176600.8523.8January 2012--February 2012228542.2729.4Total20481539.86282.8

In August, September and December, the teacher worked for an incomplete month, therefore, to calculate vacation days, we recalculate to calendar days:

(3 x 1.4 = 4.2; 14 x 1.4 = 19.6; 17 x 1.4 = 23.8)

The following months have been fully worked out, for the calculation we take the average monthly number of calendar days - 29.6. Total for the twelve months preceding the business trip Onipchenko M.A. worked 282.8 calendar days.

Business trip calculation: 81539.86: 282.8 x 3 working days. =865 rub.

On April 8, a worker's child fell ill, the child's age is 5 years. The HR specialist, on the basis of a personal card, will fill in information about the continuous insurance experience. Based on the calculations given in the table, which indicates earnings for the last 12 months, the accountant fills out the reverse part of the sick leave "certificate of wages" necessary for calculating benefits, and then the appendix to the certificate of wages of the sick leave, which indicates earnings for the last 12 months required for the calculation of temporary disability benefits.

When accruing a sick leave for child care from April 8 to April 11, 2012, in accordance with the law, we pay 4 calendar days according to the insurance period - 100%.

The average daily earnings based on the calculations will be:

86:204=399.71 rub.

Since the insurance period is more than 10 years, the payment will be made in the amount of 100% of the average daily earnings.

The amount of temporary disability benefit will be:

71 x 4 = 1598.82 rubles.

Total: 1598.82 rubles.

By order No. 59 of 08/01/2012. must be submitted by August 14, 2012. Onipchenko M.A. part of the vacation lasting 14 calendar days.

Table 3 Calculation of vacation pay

MonthNumber of actually worked days Accrued, rub Average monthly number of calendar days - February 2012228542.2729.4 March 2012238542.2729.4 April 2012218542.2729, 4May 2012218542.2729.4June 2012176600.8523.8July 2012218542.2729.4August 201214543619.6Total221803750.01302.4

The average earnings will be: 803750.01: 302.4 \u003d 2657.90 rubles.

Vacation salary 2657.90 × 14 \u003d 37210.65 rubles.

From the accrued wages, it is necessary to make deductions established by law. The object of taxation is the total income received during the calendar year. The date of receipt of income in this case is the date of its accrual.

Comprehensive income includes income received in cash or non-cash. The object of taxation is the total income received by the employee from the beginning of the calendar year, reduced by tax deductions established by law. In 2013, deductions were provided in the amount of 1,000 rubles per child under the age of 18, per employee - 400 rubles with a total income of up to 40,000 rubles. per employee and 280,000 rubles. on a child. If a child over 18 years old is studying at an educational institution, then the benefit for him is retained in the amount of 1,000 rubles upon presentation of a certificate from the educational institution, but no later than the age of 24 years. If the total income exceeds 40,000 rubles. per employee and 280,000 rubles. per child, there is no tax deduction.

Onipchenko M.A. we will provide a deduction in the amount of 1,400 rubles (1,000 for a child and 400 for the employee himself) up to an amount not exceeding 40,000 rubles. per employee and 280,000 rubles. per child income from the beginning of the year. For the deduction made, the employee must write an application at this institution and provide a certificate of family composition, if the child is raised by one of the parents, in the event of a divorce, provide a certificate of divorce. When parents divorce, a double tax deduction of 2,000 rubles is provided for a child, if a certificate from the other parent's place of work is provided that the income tax deduction in 2013 will not be provided for this child.

At the end of the year, the organization is obliged to provide the tax authority with a 2-NDFL certificate for each employee, which reflects the accrued wages from the beginning of the year, the deductions provided, the accrued and withheld personal income tax. Data are submitted no later than March 30 following the reporting year, in in electronic format.

The tax amount is determined in full rubles. Tax amounts less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to the full ruble.

The tax is paid on all payments, remuneration and other income accrued by employers in favor of employees for all reasons, including remuneration under civil law contracts, the subject of which is the performance of work (rendering of services), under copyright and license agreements, as well as from payments in the form of material assistance and other gratuitous payments of taxpayers.

When determining the tax base, any income accrued by employers to employees in cash or in kind, in the form of material, social and other benefits or other material benefits, is taken into account.

MKDOU "Kindergarten No. 8" Sun "is a taxpayer. Taxes (since January 1, 2010, UST replaced insurance premiums to three off-budget funds: to the Pension Fund of the Russian Federation - 20%, to the Compulsory Medical Insurance Fund of the Russian Federation - 3.1%, to the FSS of the Russian Federation - 2.9%. Total - 26% of wage fund) are paid from all payments, remunerations and other incomes accrued by employers in favor of employees for all reasons, including from remuneration under civil law contracts, the subject of which is the performance of work (rendering of services), under copyright and license agreements , as well as from payments in the form of material assistance and other gratuitous payments of taxpayers.

At the end of the reporting year, MKDOU "Kindergarten No. 8 "Solnyshko" no later than January 15 draws up a social insurance report, a declaration of insurance premiums. In addition, individual information is submitted to the pension fund for each employee (ADV - 6 -1, SZV - 4 - 1, SZV - 4 - 2).

The transfer of taxes to the funds is made according to the budget classification codes.

In MKDOU "Kindergarten No. 8" Sun ", wages are issued by bank transfer through the Savings Bank of the Russian Federation. For this, a payment order is printed, lists are attached to it with the numbers of branches of Sberbank, the last name of the acting. employees, a twenty-digit personal account number and the amount due to be withheld.

Payroll is carried out on personal accounts of employees. Personal accounts are presented in electronic form. The personal account indicates all accruals available to the employee by type, as well as deductions and the amount payable.

Data on accruals and deductions from personal accounts are grouped into a consolidated payroll.

Analytical accounting of payroll calculations is carried out in journal order No. 6.

Data from journal warrant are entered into the ledger on a monthly basis.

3 Analytical and synthetic accounting of wages in educational institutions

To account for settlements with employees on wages, benefits paid at the expense of state social insurance funds for temporary disability, pregnancy and childbirth, and other payments in accordance with the current Instruction on budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated December 06, 2010 No. 162n, account 030210000 “Calculations for wages and accruals for wage payments”, which is passive, is used. Its credit reflects the amount of accrued wages to employees, in the debit - the amount of wages issued and deductions from them, as well as wages not received on time and deposited wages.

Wages and benefits are calculated once a month and are reflected in the accounting on the last day of the month.

Documents for payroll are: orders for the enrollment, transfer and dismissal of employees in accordance with the approved states and wage rates, timesheets and other documents.

Accounting for settlements with depositors is carried out in the ledger of deposited wages, filled in according to the register of unissued wages. The book is open for a year. For each depositor, a separate line is allocated in it, in which the personnel number of the depositor, his last name, first name, patronymic, deposited amount are indicated and notes are made on the issuance.

Operations on the account are made out by the following accounting records:

the amounts of accrued wages are reflected in the credit of account 030210730 “Increase in accounts payable on wages” and the debit of accounts 040201211 “Wage expenses”;

the amounts of accrued wages to persons who are not on the staff of the institution under civil law contracts are reflected in the credit of the corresponding analytical accounts of account 030200000 "Settlements on obligations assumed" (030221730 - 030226730, 030291730) and the debit of account 010634340 "Increase in investments in material stocks - other movable property of the institution", of the corresponding accounts of analytical accounting of accounts 040120000 "Expenses of the current financial year" (040120221 - 040120226, 040120290), 010900000 "Costs of manufacturing finished products, performance of works, services" (010961221 - 010961226, 010961271, 010961272, 010961290, 010971221 - 010971226, 010971271, 010971272, 010971290, 0109 81221 - 010981226, 010981271, 010981272, 010981290, 010991221 - 010991226, 010991271, 010991272, 010991290);

the amounts of accrued scholarships are reflected in the credit of account 030291730 "Increase in accounts payable for other expenses" and the debit of account 040120290 "Other expenses";

the amounts of accrued pensions, allowances and other social payments are reflected in the credit of the relevant analytical accounts of account 030200000 "Settlements on assumed obligations" (030261730 - 030263730) and the debit of accounts 040120261 "Expenses on pensions, benefits and payments for pension, social and medical insurance of the population" , 040120262 "Expenses on benefits for social assistance to the population", 040120263 "Expenses on pensions, benefits paid by organizations of the sector government controlled";

the amounts of accrued benefits to employees for temporary disability, benefits for caring for a child up to the age of 1.5 years and other payments from state social insurance funds are reflected in the debit of account 030302830 “Reduction of accounts payable on insurance premiums” and the credit of account 030213730 “Increase in accounts payable payroll arrears";

deductions from wages and scholarships in due course are reflected in the debit of accounts 030211830 "Reduction of accounts payable for wages", 030212830 "Reduction of accounts payable for other payments", 030213830 "Reduction of accounts payable for accruals on wage payments", 030291830 "Reduction of accounts payable for other expenses" and credit of accounts 030403730 "Increase in accounts payable for deductions from payroll payments", 030301730 "Increase in accounts payable for personal income tax";

the issuance of wages, remuneration to persons who are not on the staff of the institution under civil law contracts, other payments, scholarships, pensions, allowances and other social payments are reflected in the debit of the relevant analytical accounts of account 030200000 "Settlements on assumed obligations" (030213830, 030221830 - 030226830, 030262830, 030291830) and the credit of account 020134610 "Disposal of funds from the cash desk of the institution".

2.4 Documentation of payroll transactions

The grounds for calculating wages for full-time employees of the institution are:

· an extract from the order of the head of the institution on the enrollment, dismissal and relocation of employees in accordance with the approved staff and wage rates;

· timesheet and payroll;

· a note-calculation on the calculation of average earnings when granting leave, dismissal and in other cases;

· other documents.

Documents for calculating wages for persons who are not on the staff of the institution, working under contracts and one-time orders, are contracts, acts of work performed.

Unified forms of primary accounting documents used in budgetary institutions are given in Appendix No. 2 to the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n (hereinafter referred to as the Instruction on Budget Accounting).

The appendix contains separately the forms of documents of class 03 of the All-Russian classifier of management documentation (OKUD) "Unified system of primary accounting documentation" and forms of documents of class 05 of OKUD "Unified system of budgetary, financial, accounting and reporting documentation" (forms that are specific to the public sector).

At the same time, far from all unified forms are reproduced in the Instructions on Budget Accounting, which were approved in different years by decrees of state authorities authorized in the field of statistics (Goskomstat of Russia, Rosstatagenstvo, Rosstat). In our opinion, the corresponding unified forms can also be used in budgetary institutions. In cases where the use of unified forms is inappropriate, it may be very useful to use the composition and grouping of data of the corresponding forms.

Such forms used in the calculation of wages for employees of budgetary institutions include the following forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1: T-1 "Order (instruction) on hiring an employee" and N T -1a "Order (instruction) on the hiring of workers." Form N T-1 is used when registering the employment of one employee, form N T-1a - when registering a group of workers. The order indicates the name of the structural unit, the position (specialty, profession), the period of probation, if the employee is placed on a probation for employment, as well as the conditions for employment and the nature of the work to be done (part-time, in the order of transfer from another organization, to replace temporarily an absent employee, to perform certain work, etc.). An employment contract can be fixed-term (for a fixed period) or indefinite. If the order does not specify the validity period of the contract - the requisite "Date" in the form N T-1 or the line "Work period" in the form N T-1a is not filled out - the contract is considered concluded for an indefinite period; T-2 "Employee's personal card", N T-2GS (MS) "Personal card of a state (municipal) employee." Forms N T-2 and T-2GS (MS) are maintained in the personnel department of the institution and filled out on the basis of the data of form N T-1 (or N T-1a), as well as personal documents of the employee - a passport or other identity document; work book or a document confirming the length of service; insurance certificate of state pension insurance; documents military registration - for persons liable for military service and persons subject to conscription for military service; a document on education, qualifications or the availability of special knowledge - when applying for a job that requires special knowledge or special training, as well as information provided by the employee about himself. In scientific, research, research, production, educational and other institutions and organizations operating in the field of education, science and technology, form N T-4 "Record card of a scientific, scientific and pedagogical worker" is also used to record scientists. The accounting department of the organization maintains a personal account of the employee (form N T-54 or N T-54a), which, in addition to the information necessary for calculating the amount of remuneration, reflects information about the wages paid to the employee during the calendar year; T-5 "Order (instruction) on the transfer of an employee to another job" and N T-5a "Order (instruction) on the transfer of employees to another job" are issued when transferring to another job in the same organization, together with the organization to another locality, respectively, of one employee and a group of employees . Particular attention should be paid to indicating the grounds for the transfer. This requisite is, in particular, essential when transferring to a lower-paid job - to determine the legitimacy of maintaining average earnings (in the event that such a transfer is carried out as a disciplinary sanction, the average earnings are not saved at the time of transfer); T-6 "Order ( order) on granting leave to an employee", N T-6a "Order (instruction) on granting leave to employees", N T-7 "Vacation schedule". On the basis of these unified forms, the accounting department calculates vacation pay; employees (dismissal). Forms N T-8 and T-8a are drawn up, respectively, upon termination of an employment contract with one employee and a group of employees. For the purposes of settlements with employees, the data of orders are used to calculate severance pay and other payments related to dismissal; T-11 "Order (order) to encourage an employee", N T-11a "Order (order) to encourage employees ". Forms N T-11 and T-11a are used when making expenses in the form of bonuses and other forms of employee incentives. In the event that payments are provided for by employment contracts (collective or individual), the amounts paid are attributed to the cost of production (work, services) and are accepted as expenses to reduce the tax base for income tax.

The aforementioned resolution of the State Statistics Committee N 1 approved two forms of the time sheet: the Time sheet and payroll (form N T-12) and the Time sheet for the use of working time (form N T-13).

In budgetary institutions, only one form is used - the Timesheet for recording the use of working time and payroll (form code 0504421).

The timesheet is used to record the use of working time and payroll.

The time sheet is maintained monthly in the prescribed form by persons appointed by order for the institution as a whole or in the context of structural divisions (departments, departments, faculties, laboratories, etc.).

The time sheet is opened monthly 2-3 days before the start of the billing period based on the time sheet for the previous month.

Entries in the time sheet and exclusion from the time sheet of employees should be made only on the basis of personnel records: orders for employment, transfer, dismissal.

Only cases of deviations are recorded in the report card. In the upper half of the line, for each employee who had deviations from the normal use of working time, the hours of deviations are recorded, and in the lower half - symbols of deviations.

At the bottom of the line, hours of operation during the night are also recorded.

If the same employee in the same period had two types of deviations in the use of working time, one of which was night work, then the lower part of the line is filled with a fraction, the numerator of which is - symbol deviations, and the denominator is the night hours. If there are more than two deviations in one day, the name of the employee in the report card is repeated 2 times.

At the end of the month, the employee responsible for maintaining the time sheet determines the total number of days (hours) of appearances, days (hours) of absences, as well as the number of hours by type of processing (substitution, work on holidays, night hours and other types of payment) with a record of their in the corresponding columns. The completed time sheet is signed by the person in charge of the time sheet.

The completed time sheet and other documents, executed with the appropriate signatures, are submitted to the accounting department within the established time limits for settlements in the corresponding columns "Amount"; after the approval of the time sheet by the head of the institution, it is used to compile the payroll.

The methodology and technique of calculating wages in various institutions is different, which is explained by industry-specific features of the implementation of activities, workflow schemes, the requirements of regulatory acts of federal government bodies, the number of personnel in accounting services, the distribution of responsibilities between individual employees and other factors. Therefore, the development of any unified recommendations, apparently, is impossible in principle.

We only note that through simple organizational measures (in particular, organizing interaction between individual services of the institution, rational distribution of duties, etc.), labor costs for payroll can be significantly reduced, and the likelihood of errors in calculations is minimized.

The results of the calculation are drawn up by filling out the payroll statement (form code 0504401).

The payroll is compiled by the institution, signed by the contractor and the person who checked the document. The permission to pay wages is signed by the head of the institution and the chief accountant.

In cases where one-time payroll calculations when going on vacation or dismissal do not coincide with the preparation of a general calculation, payments in the inter-settlement period are made according to the payroll or cash order. The accrued and paid amounts under these calculations are included in the current month's payroll. At the same time, a dash is made in the column "Amount to be issued" against this name, and the amount paid is recorded in the column "Payments in the inter-settlement period".

At the end of the statement, the cashier must make an inscription on the amount actually paid and on the unreceived amount of wages, compare these amounts with the total of the payroll or payroll and affix the inscription with his signature. If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: "Money was issued according to the statement (position, signature, transcript of the signature)". After a thorough check of the notes made by the cashier in the payroll, and the calculation of the issued and deposited amounts on the payroll, the details of the cash order for the amount of wages issued from the cash desk are filled in. The specified expenditure order for the amount of wages issued according to the payroll is subject to registration in the register of receipt and expenditure orders.

In centralized accounting departments, the payroll is compiled separately for each serviced institution, signed by the head of the respective serviced institution, the head of the accounting group and the contractor.

The permission to pay wages is signed by the head of the institution under which the centralized accounting department is established, and by the chief accountant.

To register reference information about the employee's salary, in which, in addition to general information about him, are reflected monthly for all sources of the amount of accrued wages by type, withheld amounts by type, the amount to be issued, a reference card is applied (form code 0504417). The reference card is filled out on the basis of the payroll.

If necessary, the reference card can be used to obtain information about the amount of the fee paid for each recipient.

For comparison: in organizations that are not budgetary institutions, three types of statements for settlements with employees can be used: payroll (form N T-49), payroll (form N T-51) and payroll (form N T- 53).

In budgetary institutions, a payroll (form code 0504403) can also be used - in cases where one-time payroll calculations, when going on vacation or dismissal, do not coincide with the preparation of a general calculation, i.e. during the intercalation period. The accrued and paid amounts under these calculations are included in the current month's payroll.

The procedure for issuing a payroll is similar to the procedure provided for a payroll.

In cases where it becomes necessary to calculate average earnings - most often upon dismissal and going on vacation, a note-calculation is used on the calculation of average earnings when granting leave, dismissal and in other cases (form code 0504425).

The column of information about the type of vacation, the date of the beginning and end of the vacation, its duration, the period for which the vacation is granted, is filled in on the basis of the order. The number of the note-calculation corresponds to the number of the order, which is the basis for granting leave.

In the header part of the note-calculation, all the necessary details are filled in. Further, it is indicated for which period the leave is granted and in what period of time it will be granted.

In the table "Number of settlement days" you should indicate the number of days of the main, additional or (in a free column) another type of vacation.

The table "Salary by months" is filled in on the basis of a reference card. This table is filled in if the billing period when calculating the average earnings is 12 months (for example, payment for the time of study at advanced training courses). The amount of annual earnings and the number of days actually worked for the year from the column "Total for the year" are transferred to page 2 (line code 04 "Total for billing months") in the appropriate columns.

In the table for calculating accrued wages, lines 01, 02, 03 are filled in when the billing period is 3 months. The number of days worked and the amount of accrued wages in this billing period are filled in on the basis of a reference card, taking into account the provisions established by labor legislation.

The indicators "Days" and "Amount" on line 04 are equal to the sum of the indicators on lines 01, 02, 03 of the corresponding columns.

The indicator "Average monthly earnings" on line 05 is determined by dividing the amount on line 04 "Total for billing months" by 12 months or 3 months (depending on the length of the billing period).

The indicator "Average daily earnings" on line 06 is determined by dividing the amount on line 04 by the number of days on line 04 of the corresponding columns.

The amount for vacation for the current month on line 07 and for the next month on line 08 is determined by multiplying the average daily earnings indicated in line 06 of column 12 by the number of vacation days falling on the current and future months, respectively.

The amount on line 09 "Total for vacation" should be equal to the sum of lines 07 and 08.

Line 10 "Salary for the current month" reflects the salary for the time actually worked in the current month before the onset of vacation on the basis of a reference card (form N 0504417).

The indicators for column 12 "Total" are determined by summing columns 4, 7, 10 for each line (01-11).

In the table for calculating "Withheld from wages", the amount of income tax (columns 3-5) is determined by multiplying the amount from page 2 on line 11 "Total accrued" minus the established tax deductions by the tax rate separately for each type of source.

The indicators of the sections "Other deductions" and "Paid wages" (columns 6-10) are filled in on the basis of a reference card.

The amount in column 11 "Total" is equal to the sum of columns 3-10.

The amount payable is determined as the difference between column 12 on line 11 on page 2 "Total accrued" and column 11 on line 01 on page 3 "Deductions".

The amount payable is recorded in the accounting entry on the debit and credit of the relevant accounts.

For commercial organizations these cases the use of two unified forms is provided for: a note-calculation on granting leave to an employee (form N T-60) and a note-calculation upon termination (termination) of an employment contract with an employee (dismissal) (form N T-61).

In addition, when making settlements with employees of budgetary institutions through accountable persons (distributors), a statement is used to issue money from the cash desk to accountable persons (form code 0504501).

Sheets for the issuance of money from the cash desk to accountable persons can be drawn up separately for wages, household expenses and other needs. Each completed statement is drawn up as an expense cash warrant.

In institutions, control over the expenditure of the wage fund, the correct application of tariff rates, salaries, piece rates, calculation of wages, as well as average wages, should be organized. Accounting data on deviations from the norms serve to analyze the use of the payroll.

5 Automation and computerization of payroll

At the moment, there are a fairly large number of universal accounting complexes that are designed not only to automate the accounting of labor and wages at SE, but also to maintain all accounting in various institutions.

Here are just a few of them:

·1c accounting

·Folio

· INFO-Accountant; LLP "Informatic"

Turbo accountant

·Mascot

In addition to software products, computer reference systems of interest to accountants have also become widespread. Indispensable assistants to accountants are legal reference systems and databases of regulatory documents containing the full texts of laws, regulations, decrees, instructions, letters, such representatives of these legal systems are "Guarantor", "Consultant", "Case and Law". Thanks to the integrated search for various queries, a convenient system of bookmarks and cross-references, a flexible Russian-language user interface, weekly database updates, completeness and reliability of data, information tools are gaining more and more popularity among users.

Right choice software product and firm-developer - the first and defining stage of automation of accounting. To do this, the user must be well versed in the classification of accounting programs.

Buying an accounting program is not a problem now. According to experts on Russian market several hundred developers offer such products. Buying a good accounting software is another matter entirely. Because a good one should be just for you, taking into account your range of tasks, the specifics of your company, even your personal experience.

In MKDOU "Kindergarten No. 8 "Solnyshko" for the calculation of wages, an integrated system for automating the management of budgetary institutions "Talisman" is used. Its development and maintenance is carried out by the Kuban company "Field of Miracles".

The company "Field of Miracles" has been leading its history since 1994. From the very beginning to the present, the main activity of the company is the development of its own software and its implementation. For quite a long time, the central software product of the company was the accounting complex in budgetary organizations "Amulet" - the brainchild of the director of LLC "Field of Miracles", candidate of technical sciences Daniel Bashmakov. But time dictated its own laws, and the "Amulet" was replaced by the "Talisman".

The complex system for automating the management of budgetary institutions "Talisman" was developed in accordance with the legislation of the Russian Federation on accounting in budgetary institutions (taking into account all its latest changes) and provides full automation accounting activities.

Complex system of automation of management of budgetary institutions "Talisman":

Completely ready to work in any budgetary institution;

Does not require special knowledge to configure the program;

Designed for an accountant, not a programmer;

The working windows of the complex are not clogged with unnecessary, universal

information and terms that are not clear to a simple accountant;

Flexible function of settings for the features of accounting;

United information base all modules;

Each module can work both as part of the complex and independently;

Obtaining information for any period of time.

"Talisman" was developed in 1998-2000. by the firm's programming department, specially created to implement and support this project. In 2000, the copyright of Pole Chudes LLC for the Talisman software package was registered by the Russian Patent and Trademark Agency. The responsible approach of the company's specialists to the establishment of budget accounting in institutions, knowledge of the specifics of accounting, prompt consultations of accountants on emerging issues in the process of work have allowed many institutions to successfully overcome difficulties in the transition to new instructions (first to Instruction No. 70n, and then to Instruction No. 25n).

The integrated system for automating the management of budgetary institutions "Talisman" will be useful to employees of the accounting department of Kindergarten No. 8 "Solnyshko", since the "Talisman" provides for an individual approach of software product developers to the problems of each institution and a prompt response to changes in regulatory documents that are immediately introduced into the program .

Conclusion

The paper deals with the issues of organization, accounting tasks, forms of remuneration, the procedure for documenting and accounting for the presence and movement of personnel and the use of working time, the procedure for calculating funds for wages, maintaining analytical accounting of wages.

The specifics of work in budgetary institutions is characterized by an increased level of responsibility, highly qualified and the maximum manifestation of creativity in the process of labor activity.

Accounting in a budgetary institution also has its own specifics. Accounting information reflects the actual state budget organization. The completeness, reliability and timeliness of accounting information determine the effectiveness of management, help prevent the adoption of unjustified decisions. This requires continuous improvement of accounting methodology as the main provider of information.

Until recently, accounting was mainly used as a tool for external administrative control over state enterprises. In recent years, the methodology and organization of accounting have improved. New regulatory documents have been issued that regulate the organization of accounting in various industries and departments.

Accounting for wages and wages in MKDOU "Kindergarten No. 8" Sun "is carried out in accordance with the legal documents governing wages. These include civil, labor, tax codes, federal laws, presidential decrees, etc. In accordance with these documents, the enterprise determines the minimum wage, various deductions and deductions from wages and extra-budgetary funds.

In this paper, the procedure for documenting labor relations and accounting for payroll was studied in detail.

In general, the state of accounting for the accrual and payment of wages meets the requirements of current legislation.

Having considered the organization of accounting for wages in MKDOU "Kindergarten No. 8 "Sun", the following can be noted:

accounting in the organization is carried out according to the memorial-order form, using an automated method of data processing in the accounting department headed by the chief accountant;

the state of accounting for wages is generally positive, analytical accounting makes it possible to consider in more detail the operations of accounting for labor and wages.

Bibliography

1. Federal Law "On Accounting" dated 06.12.2011 No. 402-FZ;.

Federal Law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Compulsory Medical Insurance Funds" dated July 24, 2009 N 212-FZ (as amended on November 25, 2009).

Federal Law "On Compulsory Pension Insurance in the Russian Federation" dated 15.12.01 No. No. 167-FZ (as amended on July 24, 2009 N 213-FZ).

Federal Law "On State Benefits to Citizens with Children" dated May 19, 1995 No. 81-FZ (as amended on December 22, 2005 No. 180-FZ).

Federal Law "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance" (N 255-FZ as amended on 24.07.2009).

Federal Law "On the Fundamentals of Compulsory Social Insurance" (Law N 165-FZ of July 16, 1999).

Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (Law N 125-FZ of July 24, 1998).

Federal Law "On the federal budget for 2010 and for the planning period of 2011 and 2012" (No. 308-FZ of December 2, 2009).

Federal Law “On Amendments to Article 1 of the Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage” of December 3, 2012 No. 232-FZ.

13. Tax Code of the Russian Federation.

Labor Code of the Russian Federation.

Budget Code of the Russian Federation.

Civil Code of the Russian Federation.

Magazine "Salary in a budgetary institution" No. 4, 2012

Journal "Salary in a budgetary institution" No. 12, 2012

Chart of Accounts and Instructions for the Application of the Chart of Accounts for Budgetary Accounting No. 162.

Letter of the Ministry of Education and Science of Russia and the Trade Union of Public Education and Science Workers of the Russian Federation of October 26, 2004 No. AF-947/96 “On the size and conditions of remuneration of workers educational institutions in 2005"

Letter to the Government of the Russian Federation “On the remuneration of teachers in school institutions and the transition to normative financing of general educational institutions” dated 01.12.2005 No. MOON-P-1684. Instructions of the Government of the Russian Federation No. MF-P13-4627 dated September 15, 2005, clause 10 and Protocol No. 37 dated September 22, 2005, section 2, clause 3

Letter from the Ministry of Finance of Russia "On the application economic classification expenses of the budgets of the Russian Federation in 2005” dated 07.07.2005 No. 02-14-10/2091

Instructions for budget accounting, approved. Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n

Voitova T.L. "Salary for state employees". - "Prospect", 2010

1C: Accounting 8.0. Educational version. - M.: 1C-Publishing LLC, 2006.

Alekseev A., Derut O. 1C: Accounting. Version 7.7. Description of the typical configuration Salary + Personnel. - M.: Firm "1C", 2006.

Petrov A.V. Payroll taxes. Everything an accountant needs to know correct operation

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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.

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.

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 by labor legislation - vacation pay, 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 reproduction. work 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.

Allocate the following factors, which 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 equally apply 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 the maximum amount of 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 under various wage systems

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 compensation, incentives and social payments. The rate serves to establish the ratio in the salary of labor between categories. The ratio of wages for workers of a higher category and the first is established 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;

piecework premium - is calculated as a direct piecework, 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. It is widely used in construction for various types of work, in production it is used for loading and unloading and emergency work. The distribution of the total amount of earnings between individual employees is made in proportion to the time 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 relatively constant stream 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.)

1.

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;

.paid out of the net profit of the organization.

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 repairs, 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 in the event of an insured event;

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

.income from the sale of real estate located in the Russian Federation, shares and other valuable papers, as well as shares in authorized capital organizations 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

Regulatory documents: 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 under labor and civil labor contracts for the performance of work, 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 cumulative total. 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.

Settlement 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 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 pensions";
• 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 of economic activity, the object of which 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 engaged in trading activities, 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 by a trade organization from the sale and its expenses, taking into account the cost of 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, saturate the consumer market with consumer goods, and create 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 an entrepreneurial risk for a business person to make a share in the company, limited in advance by a certain amount. Delikates LLC is a 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 on the terms established by applicable law. LLC "Delikates" provides for all employees safe conditions labor and is responsible for the 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 vacations, breaks for rest and other issues related to labor legislation are established in accordance with the collective agreement concluded between the labor collective and the administration of the company.

The following unified form is used to record working time and pay personnel. 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, statistical reporting on labor is compiled.

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. Data summary sheet are compared with the entries in the General Ledger on account 70 “Settlements with personnel for wages”, and thus there is a reconciliation of synthetic and analytical accounting for payroll.

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 to the legal foundations of the organization and remuneration of labor. 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

1. Civil Code of the Russian Federation / Federal Law of November 30, 1994 // Collection of Legislation of the Russian Federation. - 2006 - No. 51.
2. Tax Code of the Russian Federation / Federal Law of July 31, 1998 // Collection of Legislation of the Russian Federation. - 2005 - No. 146.
3. Family Code of the Russian Federation / Federal Law of December 29, 1995 // Collection of Legislation of the Russian Federation. - 2005 - No. 223.
4. Labor Code of the Russian Federation / Federal Law of December 30, 2001 // Collection of Legislation of the Russian Federation. - 2005 - No. 197.
5. Federal Law of the Russian Federation of November 21, 1996 (as amended on September 28, 2010) No. 129-FZ “On Accounting”.
6. 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").

• Bolotskikh Victoria Viktorovna, student
• Stavropol State Agrarian University

• WAGE
• OUTFIT
• TABLE
• FORMS OF PAYMENT
• ACCOUNTING

The article discusses the main features of accounting for labor and its payment.

• Features of accounting of settlements with personnel for wages in crop production
• Assessment of income taxation in Russia and in foreign countries
• The impact of wages on agricultural output

Accounting is an important part of the economic activity of any enterprise. The main body of data that is necessary for making effective management decisions, comes from accounting registers.

An important component of accounting is the accounting of settlements with personnel for wages, since wages are the main source of motivation for employees, labor productivity and, as a result, results depend on its size. production activities generally.

Under wages, according to Art. 129 of the Labor Code of the Russian Federation, is understood as 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.

Compensation payments include:

1. for work in special climatic conditions;
2. for overtime work;
3. for work at night, weekends and holidays;
4. for the performance of duties of a temporarily absent employee.

Incentive payments are intended to encourage employees for improving their quantitative and qualitative indicators.

The main tasks of accounting for labor and wages are:

1. Calculation of wages within the established time limits, as well as making deductions from it;
2. Calculation of average earnings for accrual of vacation pay, compensation for unused vacation, accrual of social benefits;
3. Collection and compilation of information on remuneration for the purposes of operational management and preparation of the necessary reporting.

Currently, there are three main forms of remuneration: time, piecework and piecework.

At time-based form salary depends on the number of hours actually worked and the established tariff rate. The piecework form of remuneration assumes that wages depend on the quantity and quality of the products produced and the corresponding piecework rate, which can be set per hour of work, per unit of output, etc., while in the piecework form, wages depend on the amount of work performed .

Regulatory regulation of labor accounting is carried out primarily by the Labor Code of the Russian Federation and the Tax Code of the Russian Federation, Federal Law No. 402-FZ of December 6, 2011 "On Accounting", Federal Law "On the Minimum Wage" of June 19, 2000 No. 82-FZ .

In accounting, payroll is calculated for days worked and for time not worked (temporary disability benefits, maternity benefits, etc.).

The main primary accounting documents for accounting for labor and its payment include an order to hire an employee, an order to grant an employee a vacation, a vacation schedule, a payroll statement, an employee's personal account, etc.

Payroll depends on the applicable form of remuneration.

If a time-based form is applied to an employee, then the time sheet form No. 12 or No. 13 is intended to record his work, in accordance with the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment". The time sheet is opened separately for each employee, for a period of a month and it indicates the number of hours actually worked and absences for various reasons.

To calculate wages for an employee with a piecework form of remuneration, a piecework order is used, in which the list and volume of work performed and piecework rates for them are indicated on the front side, and the number of hours worked on the reverse side.

All payments due to the employee are made using a payroll, which on the title page contains the signature of the head and chief accountant.

The employer is obliged to pay wages twice a month within five working days: for the first half of the month as an advance payment (no more than 40% of wages) and for the second half of the month - the final payment.

On the day of the issuance of wages, an employee of the organization must put his signature on the payroll, and the cashier issuing the money must put marks deposited opposite the names of persons who did not appear on deadline for salary.

An expense cash warrant is drawn up for the actually issued amount of money.

In accounting, to summarize information on settlements with personnel for wages, a synthetic account 70 “Settlements with personnel for wages” is intended, the credit of which reflects the amounts of accrued wages, social benefits, dividends, and the debit - the amount of deductions from wages ( personal income tax, alimony, trade union dues and the issuance of earnings) and the issuance of amounts due.

It is worth noting that the balance on account 70 “Settlements with personnel for wages” is most often credit, because. This account mainly reflects the organization's debt to its employees for wages.

When making settlements with personnel for remuneration, the accounting department may encounter various difficulties, for example, wages are incorrectly calculated or issued incorrectly, waybills of car drivers are lost, etc. To solve such problems, the following measures can be proposed.

In order to avoid errors in the calculation of earnings and deductions to off-budget funds, it is necessary to oblige the accountant to generate a monthly report "Analysis of labor costs", which will avoid the incorrect issuance of the amounts due to the employee, and also provide an opportunity for the head of the organization to monitor the activities of the accountant .

To simplify the organization's workflow, it is necessary to apply electronic forms primary accounting documents such as a time sheet, piece work order.

One of the most important problems in accounting for payroll settlements with personnel is the issuance of wages in "envelopes". This problem must be solved not only at the state level, but also separately at each enterprise, by increasing the personal liability of the accountant, and it is also necessary to introduce a system of penalties, etc.

At the present time, the accounting department of any organization strives to make its work more transparent and understandable to external users. Therefore, to ensure this "transparency", it is possible to propose the creation of personal accounts employees on the organization's website, which will display all information about the state of the salary of each employee (number of days worked, absences, rates, etc.) not only for the current year, but also for previous periods. This innovation will relieve the accounting department of the need to explain to employees the reasons for the size of their wages.

Thus, the accounting of settlements with personnel for wages is a key element in the activities of all enterprises. It is wages that are the source of motivation for the labor activity of people, therefore, the management of the organization should stimulate the activity of its employees by introducing additional bonus systems, and the main task accountant is the timely calculation and issuance of wages.

Bibliography

1. Russian Federation. Laws. Labor Code of the Russian Federation: official. text - M.: Eksmo, 2016. - 272 p.
2. Bogachenko, V.M. Accounting: textbook / V.M. Bogachenko, N.A. Kirillov. – Ed. 16th, revised. and additional - Rostov n / D: Phoenix, 2013. - 509 p.
3. Russian Federation. Laws. About accounting: approved. Decree of the President of the Russian Federation of December 6, 2011 N 402-FZ. – M.: Prospect. - 2016. - 32 p.
4. Kondrakov, N.P. Accounting (financial and managerial): textbook / N. P. Kondrakov, 5th ed., revised. and additional – M.: NITs INFRA-M, 2016. – 584 p.
5. Luneva, A.M. Accounting: Tutorial/ M.P. Pereverzev, A.M. Luneva; under total ed. M.P. Pereverzev. - M.: NITs INFRA-M, 2013. - 221 p.

The decision to hire an employee is made by the head of the organization, the personnel officer is responsible for documenting 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 work book worker.

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.

Documentation of the translation into permanent job to 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;

By payment various kinds allowances;

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"

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".

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 on wages. 17

2.3 Deductions and deductions from wages 19

3. Accounting for wages in 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 the most important element of the 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. Studying the legal regulation of labor and wages accounting;

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, and the dynamics of 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 labor 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, we can derive the wage formula:

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:

· 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 systems of wages .

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: for specific products, for time spent, or for individual or collective results of activity.

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

Figure 1. Main forms and systems of remuneration

The tariff system is a set of standards that regulate the level of wages of various groups and categories of workers, depending on the complexity of the work performed, the qualifications of workers, the intensity of labor, and the type of production. The main norms included in the tariff system are tariff scales and rates, tariff qualification reference books, and tariff coefficients.

Tariff scales differentiate the wages of workers depending on their qualifications.

Tariff and qualification guides are intended for billing works and assigning tariff-qualification categories, which include tariff-qualification characteristics containing the requirements for a particular category of an employee of the corresponding profession, for his practical and theoretical knowledge, for educational level, description of work.

This form of payment is called time-based, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, that is, the main salary depends on the qualification level of the employee and hours worked.

With a simple time-based wage system, the amount of wages depends on the tariff rate or salary and hours worked. With a time-bonus system of remuneration, an employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly. At hourly pay the calculation of earnings is based on the hourly tariff rate and the hours actually worked by the employee. When paid by the day, the calculation of wages is carried out on the basis of fixed monthly salaries, the number of working days, actually worked employees in a given month, as well as the number of working days provided for by the work schedule for a given month.

Time-bonus wages according to the method of accrual differ by hourly and monthly. Wages are calculated on the basis of the tariff rate per hour and the actual hours worked, which is noted in the time sheets. Then, based on the tariff rate, time wages are calculated. With monthly payment, employees are paid according to the salaries approved in the staff list by order of the enterprise, and the number of days of actual attendance at work.

Under the piecework system, the basic earnings of the worker depend on the price set per unit of work performed or manufactured products.

With a direct piecework system, the amount of a worker's earnings is determined by the amount of output he has produced in a certain period of time or by the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the wages of the worker increase in direct proportion to his output. To determine the rate under this system, the daily wage rate corresponding to the category of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly rate corresponding to the category of work by the time rate expressed in hours.

Under the indirect piecework system, the worker's earnings are made dependent not on personal output, but on the results of the work of the workers they serve. The calculation of the worker's earnings in case of indirect piecework payment can be made either on the basis of an indirect rate and the number of products manufactured by the workers served. To obtain an indirect rate, the daily wage rate of a worker paid according to the indirect piecework system is divided by the service rate established for him and the daily output rate of the workers served.

With a piece-bonus system, earnings depend not only on payment at direct piece rates, but also on the bonus paid for fulfilling and exceeding the established quantitative and qualitative indicators.

With the chord system, the amount of payment is set not for a single operation, but for the entire pre-established complex of works with the determination of the deadline for its implementation. The amount of remuneration for the performance of this set of works is announced in advance, as well as the deadline for its completion before the start of work. If a long period of time is required to complete a chord assignment, then interim payments are made for the work practically completed in this billing period, and the final settlement is carried out after the completion and acceptance of all work along the line. A prerequisite lump-sum payment was the presence of norms for the performance of work.

The piece-progressive system, in contrast to the direct piece-work system, is characterized by the fact that the remuneration of workers at fixed rates is made only within the established initial rate (base), and all output in excess of this base is paid at rates that progressively increase depending on the overfulfillment of output rates.

The tariff-free wage system is used in conditions market economy, the most important indicator of which for each enterprise is the volume products sold and services. The greater the volume of products sold, the more efficiently the enterprise operates, therefore, wages vary depending on the volume of production. A variation of the tariff-free wage system is contract system. At contract form employment of employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination contracts. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.

Mixed system - a system of remuneration, which simultaneously has signs of tariff and non-tariff systems. For example, such a system is possible in a budgetary organization, which, in accordance with its charter, has the right to engage in entrepreneurial activity. Mixed systems include a system of “floating” salaries, a commission form of remuneration, and a dealer mechanism.

The system of "floating" salaries is based on the monthly determination of the size of the official salary of the employee (subject to the fulfillment of the production task) depending on the results of work in the serviced area. This system is used to pay managers and specialists.
A system of remuneration based on a commission basis is a form of remuneration based on the final result. The salary is set as a fixed percentage of the income received by the enterprise from the sale of products (works, services). As a rule, wages on a commission basis are applied to employees of sales departments, advertising and insurance agents, etc.
dealer mechanism. The dealer most often makes transactions of an intermediary nature and receives remuneration from the difference in the cost of goods. In this case, a dealer is an entrepreneur who retails products that he purchased in bulk.

Each specific enterprise uses its own payment system, which is convenient due to the specifics of the enterprise's activities.

At present, the traditional forms of remuneration are time and piecework, which are quite widely used in the practice of enterprises. At the same time, the advantage in small enterprises is increasingly given to time wages (salary systems).

1.3. Legal regulation of accounting for labor and wages

The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.

State regulation of wages includes:

Legislative establishment and change of the minimum wage in the Russian Federation;

Tax regulation of funds allocated for wages by enterprises, as well as income of individuals;

Establishment of district coefficients and percentages of allowances;

Establishment of state guarantees for wages.

The main documents in the field of labor relations are the Constitution of the Russian Federation, Labor, Tax, Civil Code of the Russian Federation.

The regulation of wages on the basis of contracts and agreements is provided by: general, territorial, collective agreements, individual agreements (contracts).

The fundamental document regulating remuneration and its accounting is the Labor Code of the Russian Federation.

The code addresses the following aspects labor relations:

1) The emergence of labor relations and the procedure for concluding labor contracts between an enterprise and its employees (Articles 15-22, 56-90).

2) Working hours and rest time (weekends, holidays, holidays) art. 106-128.

3) Labor schedule and labor discipline (art. 189 - 195).

4) Organization of labor protection (art. 209-231).

5) Features of the regulation of wages for certain categories of workers: women, workers under the age of 18, part-time workers, etc. (Art. 251-351).

6) Issues of protecting the labor rights of workers. (art. 352 - 419).

7) Responsibility for violation of labor legislation. (Article 419).

The objectives of labor legislation are - the establishment of state guarantees of labor rights and freedoms of citizens, the creation of favorable working conditions, the protection of the rights and interests of workers and employers.

The main tasks of labor legislation are to create the necessary legal conditions to achieve optimal coordination of the interests of the parties to labor relations, the interests of the state, as well as the legal regulation of labor relations and other directly related relations concerning:

Organization of labor and labor management;

Employment with this employer;

Vocational training, retraining and advanced training of employees directly from this employer;

Social partnership, collective bargaining, conclusion of collective agreements and agreements;

Participation of employees and trade unions in the establishment of working conditions and the application of labor legislation in cases provided for by law;

Material liability of employers and employees in the sphere of labor;

Supervision and control (including trade union control) over compliance with labor laws);

Resolution of labor disputes.

Sources labor law are normative legal acts regulating social relations in the field of labor and directly related relations. If the norms of labor law, which are contained in normative legal acts having lower legal force, contradict the Labor Code, then the norms of the Labor Code shall apply. The norms of the Labor Code should not contradict the Constitution, since the regulation of labor relations is carried out in accordance with the Constitution of the Russian Federation and federal constitutional laws:

Labor legislation, which includes the Labor Code of the Russian Federation, other federal laws adopted in accordance with it and laws of the constituent entities of the Russian Federation containing labor law norms

Other regulatory legal acts containing labor law norms

Decrees of the President of the Russian Federation

Decrees of the Government of the Russian Federation and regulatory legal acts of federal executive bodies

Regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation

Collective agreements, agreements and local regulatory legal acts containing labor law norms

· Normative-legal acts of local self-government bodies adopted within their competence.

· International legal acts

2. Tasks of accounting for labor and wages

2.1. Composition of the wage fund

In accordance with the Instruction on the composition of the payroll, the expenses of the organization related to wages, as well as other payments to employees, are divided into three parts:

Salary fund;

Social benefits;

Expenses not related to payroll and social benefits.

The payroll includes:

Expenses not taken into account in the wage fund and social payments include:

1. Income from shares and other income from the participation of employees in the property of the organization (interest, dividends, etc.);

2. Contributions for the unified social tax and for compulsory social insurance against accidents at work and occupational diseases;

3. Payments from off-budget funds, as well as under contracts of personal, property and other insurance;

4. The cost of free uniforms, uniforms that remain in personal permanent use, or the amount of benefits in connection with their sale at reduced prices;

5. Travel expenses within and above the established norms.

When compiling statistical reporting on labor, the amounts of money accrued for the reporting period are shown, regardless of the sources of their payments and budget items in accordance with payment documents for which wages, bonuses, etc. were settled with employees. irrespective of the date of their actual payment.

The amounts accrued for annual and additional holidays are included in the payroll of the next month only in the amount attributable to vacation days in the reporting month. Amounts due for vacation days in the following month are included in the next month's payroll.

Data on the payroll for the corresponding period of the previous year, when compiling reports on labor, are shown in the structure of the reporting period of the current year.

In the case of in-kind wages and the provision of social benefits, labor reports include amounts based on the calculation at market prices prevailing in the region at the time of accrual. If goods and services were provided at reduced prices, then the difference between their full cost and the amount paid to employees is included.

2.2. Synthetic accounting of settlements with personnel on wages.

Settlements of a trade organization with personnel for remuneration are reflected on account 70 “Settlements with personnel for remuneration”. This account is passive in relation to the balance sheet; it reflects the unpaid obligations of the trade organization to the staff on the loan.

In accounting, the amount of accrued wages to personnel is recorded by the entry:

Debit of account 44 “Sales expenses”

This entry reflects the accrual of vacation pay. When an employee goes on vacation:

Debit account 96 "Reserves for future expenses"

Credit of account 70 “Settlements with personnel for wages”.

This entry indicates that at the expense of the reserve it is possible to write off the expenses for paying only used vacations. Compensations for their non-use are included in the payment costs. These amounts are not allowed to be written off against the reserve. This form is determined by tax legislation (clause 8 of article 255 of the Tax Code).

If an employee under a contract is employed in an organization on a part-time basis, the average daily earnings for vacation pay and compensation for unused vacation are calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

If vacation pay is transferred to the next reporting month and the company does not create a reserve for upcoming vacations, an entry is made:

Debit account 97 "Deferred expenses"

Credit of account 70 “Settlements with personnel for wages”.

If the employee did not use the leave granted to him, the trade organization has the right to take into account compensation in the part exceeding 28 calendar days in labor costs.

In tax accounting, compensation for unused vacation for previous years is not recognized.

Compensation for leave not related to dismissal is subject to the unified social tax (UST).

For the amount of personal income tax (PIT) withheld:

Credit of account 68 "Calculations on taxes and fees", sub-account "Calculations with the budget for personal income tax".

Other deductions from the employee's wages are reflected in the debit of account 70 in correspondence with the credit of the following accounts, depending on the type of deduction:

71 "Settlements with accountable persons" - for the amount of outstanding debt on business trips;

73 “Settlements with personnel for other operations”, sub-account 2 “Settlements for compensation for material damage”, etc.

Salary payments:

1. Through the cashier: Debit account 70 “Settlements with personnel for wages”

Account credit 50 "Cashier".

2. For plastic cards: Debit account 70 "Settlements with staff for wages"

Credit of account 51 "Settlement accounts".

Refund of overpaid amount:

Debit account 50 "Cashier"

Credit of account 70 “Settlements with personnel for wages”.

Unclaimed wages are recognized as deposited. The accountant writes off this amount from account 70 “Settlements with personnel for wages” to account 76 “Settlements with various debtors and creditors”.

In agreement with the administration, the employee can receive wages in non-monetary form. According to Art. 131 of the Labor Code of the Russian Federation, the share of such wages cannot exceed 20% of the accrued monthly wage. This amount is also subject to personal income tax, as it is also the income of the employee.

For trading company this transaction is recognized as a sale of goods:

Debit account 70 "Settlements with personnel for wages"

Account credit 90 "Sales", sub-account 1 "Revenue".

The book value of the goods is debited from the warehouse at the same time:

Debit 90 "Sales", subaccount 2 "Cost of sales"

Account credit 41 "Goods", sub-account 1 "Goods in warehouses".

The costs of such operations are considered as current costs and, after they are formed on account 44 “Sales costs”, they are written off to the debit of account 90 “Sales”, subaccount 2 “Cost of sales” for the value of VAT:

Debit account 90 "Sales", subaccount 3 "VAT"

Account credit 68 "Calculations on taxes and fees", sub-account "Calculations with the budget for VAT".

2.3. Deductions and deductions from wages

In accordance with the legislation, the following deductions are made from the wages of employees:

– income tax (state tax, object of taxation – wages);

- repayment of debts on previously issued advances, as well as the return of amounts overpaid to the employee due to incorrect calculations;

– compensation for material damage caused by the employee to the enterprise;

– collection of certain types of fines;

– recovery of alimony for the maintenance of minor children or disabled parents (according to executive documents);

- for goods sold on credit;

- for defective products. Mandatory deductions are income tax, deductions from the Pension Fund of the Russian Federation, according to writ of execution and inscriptions of notary offices in favor of legal entities and individuals.

At the initiative of the organization, the following deductions can be made from the wages of employees: debt for the employee; previously issued planned advance and payments made in the inter-settlement period; debt on accountable amounts; rent (according to the lists submitted by ZhKO organizations); for the maintenance of the child in departmental preschool institutions; for damage caused to production; for damage, shortage or loss of material assets; for marriage; cash receipts; for goods purchased on credit; payment for periodicals; union membership dues; transfers to third-party organizations and to a mutual assistance account; transfers to branches of the Savings Bank.

Income tax from individuals is withheld in the manner established by the Government of the Russian Federation, and has several important features:

- the basis for determining the amount of tax levied from each citizen is the sum of the total annual income from all sources in the past calendar year, and the monthly income is considered as intermediate;

- if a citizen, in addition to the salary at the main place of work, has income on the side, he is obliged to declare the total amount of income received, including wages.

Income tax is levied on employees' income above the established minimum wage at a fixed rate of 13%. Incomes received in kind are taken into account as part of the total annual income at state regulated prices, and in their absence - at free (market) prices at the date of receipt of income. The total income does not include state benefits for social insurance and social security (except for benefits for temporary disability), all types of pensions, except for those assigned and paid at the expense of organizations and a number of other incomes. The tax is calculated and withheld from citizens by organizations after each month from the amount of the total income of citizens from the beginning of the calendar year, reduced by the amount of the minimum monthly wage established by law, the amount withheld to the Pension Fund of the Russian Federation, the amount of expenses for the maintenance of children and dependents, the amount of 5- multiple, 3-fold and 1-fold minimum monthly wages for categories of citizens who have received the right to reduce taxable income, as well as the amount of income transferred to charitable purposes, offset by the amount of tax withheld in previous months.

At the end of the year, the accounting departments recalculate the tax based on the total annual income of citizens, minus all amounts that are subject to exclusion from the total annual income.

Income tax is levied on the income of citizens only by withholding tax amounts from their income. Payment of tax on income of citizens at the expense of organizations is not allowed. From income received outside the main place of work, the tax is withheld at a rate that offset the amount of tax previously withheld; the minimum monthly wage and expenses for the maintenance of children and dependents are not excluded from the income of citizens.

At the request of citizens, organizations are required to issue them a certificate of accrued income and tax withheld.

Organizations that pay taxable income to citizens at least once a quarter submit to the tax authority at their location information on the amounts of income paid to citizens over the past year and on the amounts of tax withheld from them, indicating the addresses of the permanent residence of these citizens. For persons working part-time or under civil law contracts, such information may be provided after a year or at the end of work. The said information shall be forwarded by the tax authorities to the tax authorities at the place of residence of the recipients of income. The tax authorities take this information into account when checking the declarations submitted by citizens on their income.

Citizens who have income from other organizations are required at the end of the year to include information about these incomes and income received at the place of their main job in the declaration submitted by April 1 to the tax authority at the place of permanent residence.

The basis for withholding alimony is writ of execution, and in case of their loss, duplicates of these sheets, as well as written statements of citizens on the voluntary payment of alimony. Alimony is collected from all types of income and additional remuneration both for the main and for combined work, from dividends, state social insurance benefits, amounts paid in compensation for damage in connection with disability due to injury or other damage to health. They do not collect alimony from the amounts of material assistance, one-time bonuses, compensation payments for work in harmful and extreme conditions and other payments that are not permanent.

The accounting department is obliged, within 3 days from the date of payment of wages, to issue the exactor personally from the cash desk, transfer by mail with an accepted payment order (with the transfer of the costs of the transfer to the exactor) or transfer to the accounts of the exactors on deposits in the branch of the Savings Bank on the basis of a written application from the applicant . If the address of the applicant is unknown, then the withheld amounts are transferred to the deposit account of the people's court at the location of the organization. The material liability of employees for the material damage caused to the enterprise is provided for by the Labor Code of the Russian Federation. The amount of damage is determined by actual losses according to accounting data. In case of theft, shortage and deliberate damage, the amount of damage is determined based on market prices for the relevant types of property, and for imported material assets - at the customs value, taking into account paid customs duties, tax payments and other costs.

Within the limits of the employee's average monthly salary, damage is compensated by order of the administration, which must be made no later than 2 weeks from the day the damage was discovered and addressed to execution no earlier than 7 days from the date of notification to the employee. If the employee refused voluntary compensation for damage, the administration files a lawsuit in court.

Deductions from accrued wages are reflected:

Debit account 70 "Settlements with personnel for wages"

Credit of accounts 68 “Settlements with the budget” (in the amount of income tax); 69 "Calculations for social insurance and security", sub-account 2 "Calculations for pensions" (for the amount of mandatory insurance contributions from citizens to the Pension Fund in the amount of 1%); 28 "Marriage in production" (for the amount of deductions from the perpetrators of the marriage); 73 “Settlements with personnel on other transactions” (for amounts for goods sold on credit, for bank loans, for loans granted, for amounts collected to compensate for shortages, fines paid); 76 “Settlements with various debtors and creditors” (for amounts under executive documents), etc.

Repayment of debts to the budget and pension fund for deductions, they reflect on the debit of accounts 68 and 69 from the credit of account 51 “Settlement account”, and for alimony - on the debit of account 76 from the credit of accounts 50 “Cashier” (when issuing retained amounts from the cash desk), 51 “Settlement account” (when transferring by mail or credited to the recipient's account in the Savings Bank). Accounting for settlements for compensation for material damage is carried out on an active account 73 “Settlements with personnel for other operations”, subaccount 3 “Calculations for compensation for material damage”.

The debit of account 73 includes the amounts to be recovered from the perpetrators, from the credit of accounts 84 “Shortages and losses from damage to valuables” (for the balance sheet value of missing and damaged valuables), 83 “Deferred income” (for the difference between the carrying value of these valuables and the amount recovered from the perpetrators), 28 “Defective production” (for losses from defective products), etc. On the credit of account 73, subaccount 3, reflect the repayment of the amount of material damage in correspondence with accounts: 50, 51 - for the amount of payments made ; 70 “Settlements with personnel for wages” - for the amount of deductions from wages; 26 "General business expenses" - for amounts that, by a court decision, cannot be recovered from the guilty person due to his insolvency.

3. Accounting for wages in a trade organization

3.1. Features of the activity of a trade organization

Trade is one of the most important industries National economy, since it ensures the circulation of goods, their movement from the sphere of production to the sphere of consumption. It can be considered as a kind entrepreneurial activity associated with the purchase and sale of goods and the provision of services to customers.

Depending on the purpose for which goods are purchased, trade is divided into two types:

wholesale (trade in goods with their subsequent resale or professional use);

Retail (trade in goods and provision of services to customers for personal, family, home use, not related to business activities).

Many enterprises carry out trading operations along with other activities, while the main difficulties for accounting are related to the peculiarities of accounting for various operations, depending on the type trading activities: wholesale, retail, intermediary activities also have accounting features.

In accordance with the current legislation, trading enterprises are required to maintain separate accounting for the purposes of:

calculation of income tax;

calculation of value added tax;

· separation of tax bases when using the single tax system on imputed income for certain types of activities.

The relevant rules for maintaining separate accounting, adopted by the trade organization, are fixed in its accounting policy. Main normative document, regulating the basis for the formation and disclosure of the organization's accounting policy for accounting purposes, is RAS 1/98. The accounting policy of the organization takes into account the characteristics of the industry to which it belongs (retail or wholesale, catering).

Trade organizations are traditionally invited to work with account 44 “Sales costs” (formerly “Distribution costs”) for items of distribution costs in analytical accounting. The nomenclature of distribution cost items for wholesale, retail and public catering enterprises is defined methodological recommendations on cost accounting and has 14 positions:

· Fare.

· Labor costs.

· Deductions for social needs.

· Expenses for rent and maintenance of buildings, structures, premises, equipment and inventory.

· Depreciation of fixed assets.

· Expenses for the repair of fixed assets.

· Depreciation of sanitary and special clothing, table linen, crockery, appliances, and other IBEs.

· Expenses for fuel, gas, electricity for production needs.

· Expenses for storage, part-time work, sorting and packaging of goods.

· Costs of paying interest on loans.

· Losses of goods and technological waste.

· Shipping costs.

· Other expenses.

Labor costs in trade organizations include:

payment of wages for actually performed work, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted at the trade enterprise;

the cost of products issued as payment in kind to employees;

Incentive payments under system provisions: bonuses (including the value of in-kind bonuses) for production results, including remuneration based on the results of work for the year, bonuses to tariff rates and salaries for professional skills, high achievements in work, etc.;

Compensatory payments related to the mode of work and working conditions, including: allowances and surcharges to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions, expanding service areas, for working in difficult working conditions;

The cost of items issued free of charge in accordance with the current legislation (including uniforms, uniforms) remaining in personal permanent use (or the amount of benefits in connection with their sale at reduced prices);

payment in accordance with the current legislation of regular (annual) and additional holidays (compensation for unused vacation), travel once every two years to the place of vacation use in the territory of the Russian Federation and back, the cost of baggage up to 30 kg at the expense of the enterprise for persons, working in the regions of the Far North, areas equated to them and in remote regions of the Far East, payment of preferential hours for teenagers, breaks in work of mothers for feeding a child, as well as time associated with the passage medical examinations, performance of public duties;

· payments to employees laid off from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff;

One-time remuneration for length of service (bonuses for length of service in the specialty in this farm) in accordance with applicable law;

Payments due to regional regulation of wages, including: payments for district coefficients and coefficients for work in deserts, waterless and high-mountainous areas, produced in accordance with applicable law; salary bonuses provided for by law for continuous work experience in the regions of the Far North and equivalent areas and other regions with severe natural and climatic conditions;

· vacation pay before starting work for graduates of vocational schools and young professionals who have graduated from a higher or secondary specialized educational institution;

payment, in accordance with applicable law, for study holidays granted to workers and employees who successfully study in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies, in evening (shift) vocational schools, in evening (shift) and correspondence general education schools, as well as those entering graduate school;

payment for the time of forced absenteeism or the performance of lower-paid work in cases provided for by law;

· additional payments in case of temporary disability up to the actual earnings, established by the legislation;

the difference in salaries paid to employees employed from other organizations while maintaining for a certain period (in accordance with the law) the size of the official salary at the previous place of work, as well as during temporary substitution;

the amounts accrued for the work performed by persons involved in work at trade enterprises, in accordance with special agreements with state organizations (for the provision of labor), both issued directly to these persons and transferred government organizations;

wages at the main place of work for employees, managers and specialists of trade enterprises during their training with a break from work in the system of advanced training and retraining of personnel;

· payment to employees - donors for the days of examination, blood donation and rest provided after each day of blood donation;

wages of students of higher educational institutions and students of secondary special and vocational educational institutions undergoing industrial practice at trade enterprises, as well as remuneration of students of secondary schools during the period vocational guidance;

· remuneration of students of higher educational institutions and students of secondary specialized and vocational educational institutions working as part of student teams;

· remuneration of employees who are not on the staff of the trade enterprise for the performance of work by them under concluded civil law contracts (including a work contract), if settlements with employees for the work performed are made directly by the trade enterprise itself. At the same time, the amount of funds for remuneration of employees for the performance of work (services) under a work contract is determined based on the estimate for the performance of these works (services) and payment documents;

Other types of payments included in accordance with the established procedure in the payroll fund (with the exception of payroll costs financed from the profit remaining at the disposal of the enterprise and other targeted revenues).

The distribution and production costs of trade enterprises do not include the following payments to employees in cash and in kind, as well as the costs associated with their maintenance:

· premiums paid out of the funds of the special purpose fund and earmarked revenues;

material assistance (including gratuitous material assistance to employees for the initial contribution for cooperative housing construction, for partial repayment of a loan granted for cooperative and individual housing construction), an interest-free loan for improving housing conditions, home improvement and other social needs;

payment for additional holidays provided under a collective agreement (in excess of those provided for by law) to employees, including women raising children, payment for the travel of employee family members to the place of use of the vacation and back (in accordance with applicable law for enterprises located in the Far North, equated to them localities and remote areas of the Far East);

· allowances for pensions, one-time allowances for retiring labor veterans, income (dividends, interest) paid on shares and contributions of the labor collective of a trade enterprise, compensation payments due to price increases made in excess of the amount of income indexation by decisions of the Government of the Russian Federation, compensation an increase in the cost of food in canteens, canteens and dispensaries or its provision at reduced prices or free of charge (except for special meals for certain categories of workers in cases provided for by law);

payment for travel to the place of work by public transport, special routes, departmental transport (with the exception of amounts subject to attribution to the cost of products (works, services);

· price differences in products (works, services) provided to employees of the enterprise or sold by subsidiary farms for public catering of the enterprise;

payment for vouchers for treatment and recreation, excursions and travel, classes in sports sections, circles, clubs, visits to cultural and entertainment and physical culture (sports) events, subscriptions and goods for personal consumption of employees and other similar payments and expenses incurred at the expense of profit remaining at the disposal of the trade enterprise;

Other types of payments not directly related to wages.

It should also be noted that, unlike industrial trade enterprises, in the absence of the required amount of money for wages, in agreement with employees, they can use the in-kind form of wages, trade enterprises have the necessary items for this - goods. But the issuance of wages in goods should be used only as a temporary fact, and also only on a voluntary basis. The organization of accounting of settlements with employees for in-kind wages affects both the accounts of accounting for settlements with employees and accruals in connection with this on the wage fund of mandatory insurance contributions to state non-budgetary funds, and accounts for the sale of products with the calculation and payment of taxes on sales.

Another feature of trade organizations is the fact that a number of employees are financially responsible persons who accept, store and issue inventory items, and therefore bear full financial responsibility for the values ​​entrusted to them on the basis of concluded agreements on full material responsibility.

Another feature of trade enterprises is that these organizations in some cases must provide personnel with special clothing and tools.

Under the circumstances, each commercial enterprise tries to break down the accounts into groups in order to streamline common system accounting at the enterprise, including for the purpose of streamlining labor costs.

3.2. Execution of settlements with personnel for remuneration in a trade organization

The main register used to process payroll settlements with employees is the payroll. This is a register of analytical accounting compiled for each employee, by department, by type of payment and deductions.

The payroll has several indicators:

1. Accrued by types of payments - turnover on the credit of account 70 “Settlements with personnel for wages”;

2. Withheld and set off by types of payments and offsets - turnover on the debit of account 70 “Settlements with personnel for wages”;

3. To be paid - the balance of account 70 “Settlements with personnel for wages”.

The last indicator of the payroll is the basis for filling out the payroll - a register of analytical accounting for the payment of wages to employees in the final settlement.

An organization can use several options for processing settlements with personnel for payment:

1. Drawing up a payroll, which combines two registers: payroll and payroll;

2. Drawing up payrolls for calculating wages and payrolls for paying wages.

3. Calculation of wages in personal accounts opened for each employee, on the basis of which payrolls are filled out for the payment of wages to employees.

The basis for compiling a payroll or filling out personal accounts are:

1. Time sheet - for calculating time wages and other types of payments based on hours worked.

2. Accumulative wage cards - for workers - pieceworkers.

3. Accounting calculations for all types additional fee and temporary disability benefits, tax cards No. 1-NDFL.

4. The decision of the judiciary to withhold on writ of execution.

Wages are paid according to payrolls on fixed days of the month. The basis for the right to issue is the presence of an order to pay the specified amount. The issuance is made within three days from the date of receipt of money in the bank.

After three days, the cashier checks and sums up the issued wages, and writes “deposited” against the names that did not receive it. The payroll closes with two amounts: issued in cash and deposited. For the deposited amount, the cashier draws up a register of unpaid wages, after which he transfers the payroll and the register of unpaid wages to the accounting department for verification and issuance of an expenditure cash warrant for the amount of wages issued. The account cash warrant is transferred to the cashier for registration in cash book. Details of the account cash warrant are put down on the payroll.

CONCLUSION

In conclusion of this course work, I note that one of the main economic categories that unites the interests of workers, entrepreneurs and the state is wages. 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, and the dynamics of economic growth.

Thus, remuneration 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 labor contracts.

The main tasks of accounting for labor and its payment, which were defined in Chapter One, 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 for rational use labor resources, wage fund;

correct allocation of the accrued amount of wages and social insurance contributions to the accounts of production and distribution costs and to the accounts of target sources of financing.

As for the legal regulation of remuneration, here the fundamental document regulating remuneration and its accounting is the Labor and Tax Codes of the Russian Federation.

The second chapter discusses the main forms and systems of remuneration: tariff, which is divided into time and piecework wages, tariff-free, as well as a mixed system that includes a floating salary system, a dealer mechanism and a commission form of payment.

The issue of the wage fund has been studied. The payroll includes:

1. Payment for the hours worked, as well as remuneration for the labor of persons hired on a part-time basis and non-roster employees;

2. Payment for time not worked - payment for annual and additional paid holidays, downtime through no fault of workers, preferential hours for teenagers;

3. One-time incentive and other payments (remuneration based on the results of work for the year, for length of service, monetary compensation for unused vacation, etc.);

4. Payment for food, housing and fuel costs (payment for the cost of food, the cost of free housing provided to employees, funds for reimbursement of housing costs, the cost of fuel provided free of charge to employees).

5. Payments of a social nature - social benefits and compensations provided to employees from state and non-state budget funds - an allowance for pensions for pensioners working in an organization, lump-sum benefits upon retirement, payment for vouchers for employees and their families for treatment, recreation, travel and travel at the expense of the organization, etc.

The organization of accounting at trade enterprises has significant features in comparison with industrial enterprises.

The forms and systems of wages used at enterprises must meet the following basic requirements: use reasonable labor costs (labor duties of employees); apply tariff rates (salaries) that ensure the reproduction of the labor force of the appropriate qualification; create a high material interest in the results of labor.

Thus, in a trade organization, the main settlements of a trade organization with personnel for wages are reflected on account 70 “Settlements with personnel for wages”. This account is passive in relation to the balance sheet; it reflects the unpaid obligations of the trade organization to the staff on the loan.

The debit of account 70 takes into account the paid amounts of wages, accrued taxes, etc.

The remuneration of part-time workers at the enterprise is carried out in accordance with Article 282 of the Labor Code and the current internal Regulations on remuneration.

Accounting for deductions from wages is carried out in accordance with Article 138 of the Labor Code.

The main register used to process payments to employees for wages, discussed in the third chapter, is the payroll. This is a register of analytical accounting compiled for each employee, by department, by type of payment and deductions.

List of used literature

1. Civil Code of the Russian Federation of January 26, 1996 N 14-FZ (as amended federal laws dated December 25, 2008 N 280-FZ)

2. Part 1 of the Tax Code of the Russian Federation of July 31, 1998 N 146-FZ (as amended by Federal Laws of November 26, 2008 N 224-FZ)

3. Part 2 of the Tax Code of the Russian Federation of August 5, 2005 N 146-FZ (as amended by Federal Laws of December 30, 2008 N 323-FZ)

4. The Constitution of the Russian Federation

5. Regulation on accounting "expenses of the organization" PBU 10/99

6. Labor Code of the Russian Federation of December 30, 2001 N 197-FZ (as amended by Federal Laws of November 25, 2009 N 267-FZ)

7. Astakhov V.P. Accounting in trade. - M.: Phoenix, 2010. - 378 p.

8. Zakharyin V.R. Accounting and tax accounting of the costs of trade and public catering organizations when concluding contracts // Accounting and taxes in trade and catering. – 2002. - №10.

9. Kamordzhanova N.A., Kartashova I.V. Accounting. 6th ed., - St. Petersburg: Peter, 2009. - 320 p.

10. Kondrakov N.P. Accounting Tutorial. - M.: Prospect, 2000.-416 p.

11. Kulemina M. S. Forms and systems of remuneration, payroll // Accounting and taxes. - 1998. No. 5.

12. Sokolova E.S., Bebneva E.V., Bogacheva I.V. THEORY OF ACCOUNTING: Educational-methodical complex. – M.: Ed. Center EAOI, 2008. - 231 p.

13. Khakhonova N.N. Fundamentals of accounting and auditing. Series "Phoenix Tutorials". - Rostov n / a, 2003.

14. http://www.buhgalteria.ru/dict/556