Accounting form of salary. Carried out from the salary payment and taxes Carried out from the salary salary and taxes

From the method of organization of accounting work, and salaries for enterprises in the public policy are prescribed, as the form of primary documents for whom will be selected. With the typing of chivalry by the law on accounting No. 402-FZ, the selection of unified forms ceased to be obov'yazkovym.

Ale, a lot of accountants, when organizing the form of salary, give precedence to the forms of primary documents, approved by the Decree of the State Statistics Committee No. 1. The primary documentation of the form of work for personnel is punishment (about hiring, calling, ordering, paying for admission, etc.).

For a skin specialist adopted for a job, a special card is created and a personal special account is created.

On special accounts, which are shown, as a rule, on rivers, data is entered about the wages paid and the wages paid, sumimany and remuneration.

Data in the face of the card are transferred from the timesheets in the form of a working hour, sheets of unproductive work, dressing up for vikonnannya in a row work, instructions (about vikonannya utrimannya or narahuvannya premiums) and іn.

Buhoblik rozrahunkiv with staff for payment of work - rahunok for appearance

For the appearance of rozrakhunkiv z pratsi staff vikoristovuetsya bukhrakhunok 70 - for the new one, they need to provide additional information about the skin practitioner of the hospital.

According to the debit of the rachunka, the amount of the paid salary is shown, as well as the sum of the money (for taxes (pax. 68), for the documents of the widows (pax. 76), shortages (pax. 73) and the collection of valuables (pax. 94) thinly).

If a worker does not take his salary off at the same time, then the sum is paid for by the debit. 70 for correspondence from rah. 76.

For a loan you can see:

A sum of earned salaries from correspondence with rahunki, on which vydpovidny witrati are collected;

Sumi narahovanykh vodpusknyh at the correspondence from rax. 96;

Gifted dividends to correspondent firms. 84.

At the enterprises, there can be organizations of analytical appearance for 70 skin practitioners.

Accounting form: raising wages

At zv'yazku z tim, scho vytrati on salaries vіdbivayutsya at sobіvartostі viroblennuyu produktsіy, narahuvannya salaries are carried out at times. 70 for correspondence with rachunks:

20 (23, 25, 26, 29) - for the production of subsistences (deposit as a structural subdivision, de-employment spivrobitnik);

44 - for trade enterprises.

Buhoblіk zarobіtnoї pay that utriman і from it is also guilty of inadvertently transferring the sum to the payment to the practitioners in the hands. At zv'yazku z tsim narakhovanі for debit rah. 70 soums of salary will be changed.

From the salary of all spivrobitnikiv obov'yazkovo PDFO is reduced - with the help of this method, posting Dp 70 Kt 68 is carried out.

The payment of wages (without PDFO, that utriman for vykonavchimi sheets and іn.) to go through the cash register or by the way of the transfer of money to the card account of the practitioner. When you see the salary. 70 correspondence s rah. 50(51).

Accounting form of rozrakhunkiv for payment of work - carrying out

Vіdpovіdno to the plan rahunkіv, zatverdzhennaya order of the Ministry of Finance No. 94n, the choice of such basic postings from rakh. 70:

Dp 70 Kt 50-52, 55, 68-69, 71, 73, 76, 79, 94;

Dt 08 20, 23, 25, 26, 28-29, 44, 69, 76, 79, 84, 91, 96-97, 99 Ct 70.

Accounting form of work and salary payment for workers

The appearance of wages on DOS and USN is carried out the same way, for a reason, that not all requests can change their income by the amount of extras for paying for the work. Such a right is taken away from them without asking, as they took away the object of the forgiven subsidy "income from the regeneration of vitrates."

To pay the bills to the staff, the wages are paid 70. On the new one, the information about the wages is paid, and the sums that pay the wages are taken into account.

We do not reportly review the salary adjustments, but analyze the postings, which are formed in the accounting form after the completion of the assessments for the skin specialist.

Stages of work in the form of salary in the organization:

• payment of PDFO and extras.

For the appearance of all operations, which are with payment for work, 70 rahunoks “Rozrahunki with staff with work” are presented. For a loan, which account is paid for, a debit - PDFO, and other payments are made to pay salaries. Carried out from salary accrual, compensation, accrual of PDFO and insurance payments, you should call for the remainder of the month for which the salary was accrued. Carried out to pay wages and pay PDFO and extras - on the day of the actual order (vidachi) penny koshtіv.

The money spent on wages is written off for the co-production of products or goods, to that with 70 rachunks, the next rachunks correspond:

• for the general business - 20 "Basic production" or 23 "Additional production" screens, 25 "Health care screenings", 26 "Capital support (management) screenings", 29 "Serving screenings of the state";
• for trade undertakings - 44 rahunoks "Vitrati for sales".

Carried out looks like an upcoming rank:

D20 (44.26, ...) K70

Tsya posting oscillates the total sum of the earned salary for a month, due to a skin specialist, as a form for 70 organizations with analytics for employees.

Utrimannya from wages

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Utrimannya from the salary to change the amount of money and go for the debit of 70 rahunki. As a rule, one morning is for all practitioners - tse PDFO. There are 70 accounts of correspondence with 68 accounts of “Rozrahunki from taxes and collections”, wiring:

D70 K68

At postings from іnshih utriman, the account for the loan is changed, depending on where it goes. For example, when utrimanny behind the scoring sheet for the weight of the third individual, 76 accounts “Razrahunki with different debtors and creditors” are recorded, posting:

D70 K76

Paying insurance premiums

I take the fate of 70 accounts for the postings of insurance outsiders, because stinks do not narahovyutsya pratsіvnikam i not utrimuyuyutsya їхної salaries.

Insurance contributions are to be placed on the compatibility of products, tobto. pass for the debit of account 20 (26.29, ...) or 44 for correspondence with account 69 “Rosrahunki from social insurance and security”. At the 69 rahunka, sub-rahunki for skin application begin to sound. Conducted:

D20 (44, 26, ...) K69

Wage payment

Pіslya moreover, as the salary is recovered for a loan of 70 rahunka, and for a debit of 70 rahunka, the PDFO is utrimano and the other part, which is lost, is paid to the practitioners. Payment can be made both from cash, and through a bank (the pennies are transferred to the workers' accounts from the organization's account), tobto. 70 rahunoks correspond to either 50 “Kasa” rahunok, or 51 “Rozrahunokovy rahunok” rahunok, wiring:

D70 K50(51)

Pererakhuvannya PDFO and extraskiv

Not later than the day following the day you pay your salary, the organization can pay the PDFO. Insurance contributions, including contributions to injuries, are paid until the 15th day of the coming month. Payment is due from the rahunka account (rahunka 51), the payment is closed to the IFTS and funds (rahunki 68 and 69). Conducted:

D68 K51 - paid PDFO

D69 K51 - paid contributions

Butt of salary increase from postings

Spivrobitniks were awarded salaries for the month of 2019, PDFO was reduced, insurance contributions were paid. Appearance behind rachunk 70 is carried out without analytics according to spivrobitniks, behind rachunk 69 - with sub-rachunks according to skin application. Vtrati on the salary and contributions are charged for 20 rahunoks.

April 10, 2019 - salary paid, PDFO paid,

April 15, 2019 – paid insurance contributions to the PFR, FMS, FSS.

Inserts:

• from PFR (22%) - 16,500 rubles
• FMS (5.1%) - 3825 rubles
• FSS (2.9%) - 2175 rubles
• FSS injuries (0.9%) - 675 rubles

Carried out on all operations:

date of	Conducted	Suma	change of operation
31.03.2019	D20 K70	75 000	Earned salary
	D70 K68.	9 750	Utrimano PDFO
	Earned insurance contributions:
	D20 K69.pfr	16 500	- at the FIU
	D20 Q69.fms	3 825	- at the FMS
	D20 K69.fss1	2 175	- FSS
	D20 K69.fss2	675	- FSS (injuries)
10.04.2019	D68.nfl C51	9 750	Reinsurance of PDFO
	D70 K50	65 250	Paid the salary of spіvrobіtnikіv z kasi
15.04.2019	Recovered insurance contributions:
	D69.pfr K51	16 500	- at the FIU
	D69.fms K51	3 825	- at the FMS
	D69.fss1 K51	2 175	- FSS (false inaccuracies)
	D69.fss2 K51	675	- FSS (injuries)

Keep accounting form in the online service Kontur. Accounting - handy. Shvidky first-time mortgage, automatic salary payment, joint work with the director.

In organizations, as may be in the state of spivrobitnikiv, the accounting form of work and wages is always kept, and even the practitioners should be paid a winegrower for work, which is added up to the Labor Code (Article 129):

After the end of the skin month, the payment for the next month is paid. Won is accumulated from the number of hours worked, which is fixed in the organization in the form of a working hour for the form T-12 or T-13. As soon as the salary of the worker is paid, then the data from the first documents are taken into the payroll - outfits, statements, assets about the work and road lists. In the accounting form of earning a salary, it is fixed for D20 (08, 23, 26, 44) and K70, and for payments - D70 and K51 (50).

Vibіr Rakhunku, on the debit of a kind of vіdbuvyuyu region, roshukunkіv z staff, to sear the way, de Puzzyu, the richunnik, Rahunov 20, then Ide Roshchoka wages on the main virginity, Yakschko for the debit of Costu, Rahunov 26, mean the rosure of the administrative and control staff ( secretary, accountant, lawyer, etc.). If there are 44 bills in the debit, then the payment will go to the manufacturers, as they are engaged in the sale of products. Dane filed the need for correct molding of sales co-operation, and navit molding of other business vitrates, for the main activity.

In addition, as the organization paid the salary, it is necessary to reduce the PDFO and install the wiring D70 - K68. Yakscho є yakіs іnshi utrimannya, їх it is required to carry out.

Pratsіvnik otrimuє in hand the sum of s vіdrahuvannyam PDFO, otrimany advance payment and іnshih utriman, yakscho є (alіmentіv, for example).

Appearance of rozrahunkiv іz staff: butt

Substitute for compensation from the salary strictly prescribed in the Labor Code of the Russian Federation, you can reduce the amount of fuss against the robot provider, for example, if you saw an advance payment earlier and did not receive payment, if the robot supplier took the blame of the worker, if the robot supplier did not pay the money. The worker is not guilty of transferring the sum of money, and also may go through a month of lines for voluntary payment of the debt. For example, the salary of the employee of the administrative-government official was set at 32,000 rubles, because of it, the position at the border was 5,000 rubles, with which it was robbed:

D26 and K70 - 32,000 rubles (salary paid);

D70 and K68 - 4160 rubles (PDFO is reduced);

D70 i K73.1 - 5000 rubles

Obov'yazkovі utrimannya, if the practitioner can fence before the state, for example, from taxes, and go before third persons (for alimony). behind fire rule if the payment is not more than 20% of the salary, but if the payment is transferred by law, then the increase can be up to 50%, and in some cases up to 70% (for example, if child support is reduced humans).

The accounting form of the salary payment at the enterprise after the payment of the expenses to the practitioners is carried out forward: for the debit 70 and the credit 50 (51). After the payment of premiums, it is necessary to pay insurance contributions for the entire amount of the salary (including PDFO and expenses).

The accounting form of insurance payments for payment of expenses for insurance contributions from the fund, and at the same time: the Pension Fund of the Russian Federation, the FSS and the Compulsory Health Insurance Fund are conducted on special sub-banks, which are opened up to the tax office 69 “Rosrahunki from social insurance and security”, for example, 69.1 “Rozrahunki from social insurance”, 69.2. "Rozrakhunki to the FIU". If necessary, sub-payments of an offensive order are opened, for example, 69-1-1 “Rosakhunki with the Social Insurance Fund with insurance payments”.

Insurance premiums are paid with the following entries: D 20 (23, 25, 26, 44) - Up to 69.1 (2, 3). For example, the company paid a salary to the workers of the factory in the amount of 20,000 rubles, and the form of the salary payment in the accounting form is carried out in the following order:

D20 - K70 - 20,000 rubles. - Fixed salary increase;

D20 - K69.1.1 - 580 rubles. (RUB 20,000 × 2.9%) - paid contributions to the FSS;

D20 - K69.3.1 - 1020 rubles. (20,000 rubles × 5.1%) - payments made to the MHIF;

D20 - 69-2 - 4400 rubles. (20,000 rubles × 22%) - paid contributions to the PFR.

The entire paid salary (including PDFO and other charges) is insured at the expense of the superior system of subsidies on the last day of the month. Sproschentsі can pay salaries to the vidatkah without PDFO on the day of payment to the practitioners, and the PDFO itself - on the day of redistribution of yoga to the budget.

Salary, more precisely, the main salary - tse payment for actually working hours. Usy aspects of wages are determined by the Labor Code of the Russian Federation for goal. 21. Itself here you can know all the necessary information about those, how and in what terms can be paid a salary to workers of any business.

Warehouse bases of wages are payments, paid to practitioners for tariff rates, for wage rates, or for planting salaries; payment for above-standard work hours, for substitution for planting (paid hour for the work of another worker at the picking); payment for work at night time; payment for weekends of that year.

Varto designate, scho zgidno s Labor Code of the Russian Federation, the organization itself may have the right to establish a system of payment for the work of its employees. Moreover, in one organization, there may be a lot of systems for paying for work.

The widest tariff rate is the same weather payment system. Landing salary is the basis. And the tariff rate itself can be like a surcharge for a premium, or it can be without any surcharges. The formula, for which it is possible to pay such a salary, is the payment for an actually worked hour, the same payment for a worker for a month. How many days to dedicate a robot to yourself - for the style of that, take away from the salary a penny equivalent.

Another system of payment for the Russian Federation is the vodryadna system. Tsya system is also expanded. The formula for the qієї system - tse obsyag robit, moreover, regardless of how much time was spent on the tsyu robot. Please your kind.

The order of zastosuvannya tієї chi іnshої systems of payment pracі are discussed with practitioners at the labor contract. And the very procedure for zastosuvannya itself such a system of payment of labor among their spіvrobіtnikіv kerіvnik zakryplyuє at a special order of the organization in view of the provision for paying the labor of normative acts.

If that, on the basis of what, the salary is paid (sheet of working hours, summer period)

The salary is paid for the actually paid hour - it doesn’t extort from the appointment. According to the Labor Code of the Russian Federation, payment can be made up of two parts. The first part of the salary is the advance payment, which, as a rule, is paid from the rest of the days of the current month, and the other part of the salary is the surplus of the main salary, which is paid in the first half of the month, which comes after the summer period.

Rozriv between two halves of wages is not guilty of revisiting 15 calendar days. The advance itself, so that the first part of the worker's salary, needs to be paid in proportion to the hour, which is how the worker will work. As a rule, the price is not less than 40% of the salary of the sponsor. If you are a practitioner of ailments, having changed at the doctor’s office, then the advance payment to you will not get better and will not be paid. Specific dates for paying wages are also subject to the employment contract of the sponsor.

For incoming the earliest payments to the body of the Organizatskyi warehouses the Tabel, I am a manuling ABO for Spetsіalniy UniFіkovіy Formі № T-13, de VIEMIFORY FORMІ Vіdvduvannya, ABO for Formo No. T-12, de є Games not Tilki for Vіdvduvannya, Alya Odaraza for incommens skin practitioner. The same time sheet can be kept automatically, more precisely, with specially developed programs and gloomy services.

For example, we have created a service for personnel officers, HR managers and accountants - “My Right”. Here it will be necessary to write down only the days of attendance of the worker on the robot, all else the program will run the service itself (correct the days of appearances and arrahuvannya). Free access to this service Vіdkritiy for possilannyam. In other forms, such a schedule may be in the organization. How to win the form with your organization - T-12 and T-13 - the skin robot maker is victorious himself.

If the director has formed a uniform, keep a report card for the appearance of a working hour - it’s a direct obov’yazok of a kind of kerivnik. On the basis of such a report card of practitioners for work, you can earn a salary. Zvіtniy period narahuvannya - the cob of the skin month. We have 10 days to close the month. What hour is enough for the accountant to review the bills and the necessary repayments.

Paying for PDFO and insurance payments for wages: rates and tariffs

The salary of any sponsor of an organization is the income of a physical individual. According to the Tax Code of the Russian Federation, whether a physical individual can be taxed. A tribute, which is to pay for oneself the skin of official pracevlashtovanny spivrobitnik - tse NFDL (tax on income physical features). Tariff rate for residents of the Russian Federation to become 13%. The main contribution from income, which can be drawn from a physical individual.

PDFO can be charged not only with the basic salary, but also with any income, withdrawals on the territory of the Russian Federation. This treasury is repaid to the Federal Tax Service of Russia, near the region of the country, de pratsevlashtovaniy pratsivnik.

More insurance contributions, yakі pay to the budget Russian Federation the roboticist himself from the salary of a dermatological practitioner. Tse payments on obov'yazkove pension insurance, on obov'yazkove medical insurance, on social insurance, and in the event of unfortunate events in the field.

On obov'yazkove pension insurance today 22% of the basic salary of the practitioner is paid. This contribution is also repaid to the Federal Tax Service of Russia. When paying the OPS (obligatory pension insurance), the robot provider guarantees that when the skin practitioner retires, after reaching the pension age, a labor pension will be earned. Data about the repayment of such a deposit is entered on an individual special account of the practitioner to the Pension Fund of the Russian Federation.

A contribution of 5.1% on obov'yazkove medical insurance is also repaid to the Federal Tax Service of Russia. ZMS (obov'yazkove medichne insurance) goiter'yazuє likuvalnі establish nadavat medical assistance to the indirect directing. Well, not special characters and services, the very obov'yazkovi, tobto. an appointment at the reception to the doctor and consultations at that likuvalniy installation, before any attachments to the spivrobitnik.

Contribution of 2.9% - the contribution to social insurance and connection with motherhood and childhood. For the very first time, the practitioners of the FSS will pay us for the sheets of timchas' non-practice. Irrespective of those that the payment of medical bills is paid from the FSS fund, the payment of the payment itself will go to the Federal Tax Service of Russia.

All transfer payments are made by insurance companies and will require binding repayment to the budget of the Russian Federation. The stench may be repaid strictly in line, otherwise there will be penalties and penalties from the controlling bodies. Sumi vneskіv perepahovuyutsya shomіsyatsa - 15th day of the coming month after the stellar period. The NFDL tax will be repaid the next day after paying the wages to your practitioners.

In this rank, the contribution to the contribution to the organization in 2017 will be 30%.

Іsnuє sche one contribution, which robot provider is guilty of pereahovuvati to the Social Insurance Fund of the Russian Federation. This deposit is called - the deposit for injuries and other unfortunate falls on the accident. Here, the tariff is different, everything is left to fall due to the variety of enterprises, de vie pratsyuete.

Іsnuє 32 class of risk, and, obviously, і 32 tariff rates. The most extensive tariff is 0.2% of the practitioner's salary. This deposit is repaid with the usual repaid deposits and also lies on the robots with a bonded vantage.

An example of remuneration of wages from designated accounting entries

Let's take a look at the butt of raising salaries. We will have a spіvrobіtnik Anіkov B.Є. Pratsyuvatime vin we have the whole month of spring. Yogo landowner's salary to become 25,000 rubles. The organization has introduced contributions to injuries in the area of ​​0.2%. It will be necessary to collect contributions and to look at accounting procedures.

• D20 K70 \u003d 25,000 (earned wages for Anikov's sponsor);
• D20 K69.1 \u003d 725 (contribute on social insurance 2.9%);
• D20 K 69.11 \u003d 50 (injury contribution 0.2%);
• D20 K69.2 \u003d 5500 (paid contributions to the OPS 22%);
• D20 K69.3 \u003d 1275 (paid contributions for ZMS 5.1%);
• D70 K 68.1 \u003d 3250 (payments of PDFO 13%);
• D70 K 50 \u003d 21,750 (ZP was given to Anikov through the cash desk: 25,000 rubles; Narahovana ZP - 3,250 rubles; PDFO);
• D68.1 Up to 51 = 3250 (reinsurance of the PDFO to the budget of the Federal Tax Service of the Russian Federation);
• D69.1 K51 = 725 (reinsurance of social insurance contributions to the fund of the Federal Tax Service of the Russian Federation);
• D69.11 K51 \u003d 50 (recovering contributions for injuries from the FSS of the Russian Federation);
• D69.2 Up to 51 = 5500 (reinsurance of contributions to the OPS in the Federal Tax Service of the Russian Federation);
• D69.3 K51 \u003d 1275 (reinsurance of contributions for compulsory medical insurance in the Federal Tax Service of the Russian Federation).