Carried out from the salary. Everything you need to know about wages and accounting entries Carried out from wages and taxes

Subjects of the government acquire hiring staff who are out of work, as if they transfer payment to the company's employees for their work on the wine growing. The process of rozrahunka and the types of such sums of debt obov'yazkovo vobrazhatsya at the bukhoblіku. For these purposes, postings are made from the salary payment and taxes.

We will restore the next rahunki, for the help of some of them, we will pay the wages to the workers, as they work with the company for labor contracts:

• Rakhunki oblіk vitrat for the months of their arraignments - 08, 20, 23, 25, 26, 28, 29, 44, 86, 91, 96, 99.
• Rahunok 50 - payment of salaries from the company's cashier.
• Rahunok 51 - for re-fermentation of wine and prachuvans from their rahunka jar.
• Rahunok 68 PDFO - zastosovuetsya when the robot is hired by a tax agent for an increase in wages.
• Rahunok 69 - vikoristovuetsya for narahuvannya additional help, which is included before the salary of the practitioner, but they are paid from social insurance benefits; This salary is also zastosovuetsya, if the company within the framework of obov'yazkovogo social insurance zdiisnyuє narahuvannya on wages of contributions to the PFR, FOMS, FSS.
• - vikoristovuєtsya when narahuvannі that vydachі zarobіtku pracіvnikam. On this rahunka, information is collected about rozrahunki with a practitioner from the salary.
• Rahunok 73 - zastosovuєtsya, if the practitioner is found to have іnshі vzaєmovіdnosini, pov'yazanі z utrimannyam іz yogo salary. We have to turn over the nadanih position, the blowing of the zapodiyanoy organization of shkoda, the compensation for the special transport toshchoo.
• - zastosovuetsya at the time of the application of the clerk on the basis of the letters that have entered the company, at the expense of the third sheet, and also on the basis of the application of the worker in a voluntary manner. On which account the deposit of wages is deposited.
• Rahunok 84 - vykoristovuetsya when narahuvanni sums, reliant pracіvnikovі, dzherelom yih є profits of business.

Carried out from salary

Earned wages spent at the table:

Carried out in a budget setting

At the budgetary establishments there is a second plan of rakhunkiv, lower commercial enterprises.

The table given below is to take care of the rozrahunka and salaries in budgetary organizations.

You will be happy:

Rahunok 10 in accounting appearance: why it is necessary, characteristics, subdivisions, postings

Carried out with payment of taxes

From the salary of the practitioner, the contribution of the PDFO can be cut off. Krim tsgogo, for the whole sum of earnings, contributions to social funds and injuries are paid.

Narahuvannya extraskiv carried out on the very same rahunki vitrat, scho th salary of the practitioner. The redemption of such obov'yazkovykh payments is only possible with the terms established by law.

Attach accounting entries

Let's take a look at the accounting entries from the salary payment, put them in the table.

Line salary payment

The salary can be paid from the organization’s casi, or unprepared repaid to the bank card.

The payment has been deposited

How the salary is seen by the workers as a preparation, this is the law-singing term of the teacher. As soon as the completions in the kasі were lost an unprecedented amount, then such a salary is due to be deposited, so that it is returned to the rozrahunkovy account. Looks like it’s necessary for the first time.

Payment of salary to a bank card (salary project)

The peculiarities of the appearance of the salary provider are influenced by the bank's method of processing. Since the acceptance of the single register is overpowered, and from the account of the account, apparently, the entire amount is debited once for the document, then it is more correct to draw up such a payment through the account 76.

Respect! If the bank, according to the register, forms a payment for a skin person, then you can put it on the account 51 without interruption.

Payment of compensation for the delay

The law will be established, that the robotic provider zdіysnyuє zatrimku in payment of wages, vіn goiter and yazaniya independently razrahuvat and pay compensation to workers for tsyu podіyu. Such a payment is not subject to, but it is necessary to put social welfare on it.

Payroll

The return of the wages of the past salaries can be taken from the voluntary initiative of the practitioner himself, especially at the cashier's chi from the first drive, or the organization of the salary of the upcoming periods after the written application is reduced.

You will be happy:

Rahunok 01 - The main tasks of the accounting form: correspondence

Loss of salary

Usy mornings can be added to obov'yazkovі and dobrovіlnі. Before obov'yazkovyh lie a tribute to the PDFO, applying for vykonavchimi sheets and similar documents. Until the volunteers - ti mornings, yakі go through the work of the doctor on the basis of the application he has drawn up.

Payment of financial assistance

Material assistance - the price of the payment of workers for the salary of the organization. If the amount is less than 4,000 rubles, the PDFO contribution is not reduced for such a fee.

Leaves of medicine

Formation of postings from the payment of the liquor to lay in the fact that the region takes part in the project from direct payments. For some reason, the organization is trying to show off in the guise of less than that part of the liquor, which goes with її koshtіv.

Admission

According to the Labor Code, a leather practitioner may have the right to a period, as if he was guilty of a certain number of hours. In the case of such a period, lie down in the guise of the fact that the company is expected to form a reserve for release. Since then, since the period of the holiday is two months, payment for the future month is due on the day of the upcoming period.

Payment of wages in kind

The law allows you to see part of the salary of practitioners in natural form. However, such an obligation cannot exceed 20% of the gross salary increase. At the rahunok, it can be seen that it’s possible to make money, as it’s possible to make victorious worker chi to bring melancholy.

Important! It is fenced in as payment for seeing alcohol, narcotic and rubbish speech, picking up ammunition, and borgovі rozpiska.

We do not reportly review the wages of the salary, but analyze the postings, as they are formed in the accounting form after the completion of the wages 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

Shvidky mortgage of the first loan, automatic repayment of the salary payment, repayment for a rich corystuvach regime, cost-free updating and technical support in the online service Kontur.Accounting!

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.

W wages the staff can have the right accounting for any business. It is necessary to know how well they look at the plan in appearance, so that all accounting functions can be corrected.

The salary is called the wine city at the vikonnі labor goiter, yazan to the workers. It looks like a financial, chi natural look. Golovnya - sob robots, giving such a wine-growing, finished the order, established on the legislator's level. The system of payment is pracі buvaє vіdryadnoy, chi pogodinnoy.

Under the weather scheme, the wine city is calculated according to the hour, as it is actually practiced. The production system transfers appearance after form, as it develops individually for a leather company. With whom, it’s like a lot of vikonan robots, and th obsyagi.

For the completion of such operations, the debit will again be charged at 70 rubles. And the credit is 68.

Work with insurance premiums

Reparations are carried out only for that month, until such a stink can be spent. Vidpovidalnist schodo їх carried out is relied on robots. Newly victorious subrakhunok of the 69th c.

With whom such contributions are made up to the level of production, and are not taken from the salary without intermediary.

About the loss of wages

Golovna - win the credit of the outstanding rakhunkivs. IN to this particular type It is necessary to show the fact that the fence before the practitioners is changing. Utrimannya from wages can only be done in vinnyatkovyh situations, established on the legislator's level.

How to write off income deposits from material values, you can find out

Іsnuyut peevnі obmezhennya for rozmіru similar utriman.

• No more than 70 thousand rubles, as a practitioner in the right work, paying alimony for children who are not full-time, child-rearing, due to evil.
• A maximum of 50 bills, if the morning comes due to a number of normative acts.
• No more than 20 vіdsotkіv for vіpadkіv, scho lie up to standard.

It is recommended to win special programs for 1C. The stench allows you to automate the process, stained less than an hour. Such programs are easy to master for those who start to engage in financial research.

About the parameters of salaries and taxes for military servicemen

The change in allowances from bonuses at once from the increased salary - the axis of the wages of the military workers depends on the decision. Groshov security in which mood it is recognized for:

1. Minds, they had military service.
2. I’m in charge of what they’re counting.
3. Assigned military title.
4. Plant.

100% of the approved salary may increase the maximum allowance for such practitioners.

The situation with them is acceptable stosuvannya synthetic, chi analytical mind appearance.

Whether any organization will be aware of the rules for raising wages in 2016. Even so, it will be possible to form a good team, practically in daily conflicts. Tse is important not only for budgetary, but also for private enterprises.

Read more detailed information about you at your request.

Kerivniki may be aware of the nuances in all spheres of activity. Otherwise, the stench themselves cannot understand at times of need, de same bluo was allowed to pardon. І at the same time correct її vіdpovіdno up to the power of in-line legislation.

More details about the salary, taxes on it and about those, how everything seems to be in accounting, you can watch in the upcoming video:

Salary, more precisely, the main salary - tse payment for actually working hour. 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 the salary payment to the workers of the organization, a time sheet is compiled, which is carried out manually on a special unified form No. 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 the appointment of the worker on the robot, all else the program will run the service itself (correct the days of the appearances and the 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 contributions on obov'yazkove pension insurance, on obov'yazkove medical insurance, on social insurance, and in case of unfortunate events on the verge.

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. Upon payment of OPS (obligatory pension insurance) by the robot provider, it is guaranteed 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 who pay for the medical bills from the FSS fund, the payment of the deposit itself goes to the Federal Tax Service of Russia.

All transfers 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 re-saving 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 hands of the robots.

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).