Payroll for production workers. Issued wages: posting

Let's continue the topic of payroll accounting, begun in. Today we will consolidate the information written earlier in practice, consider an example of payroll.

Payroll Example

There are five employees at our enterprise, it is necessary to calculate and calculate their salary, for example, for the month of May, in which there are 21 working days.

To calculate wages, we need data on the salary established for each employee, personal income tax deductions due to them and the number of days worked in May. In addition, information on the total salary accrued since the beginning of the year will be useful.

Employee data:

Starting from the beginning of the year until the month of May, all employees worked all the months in full, we will take the regional coefficient in our example of calculating wages equal to 15%. Let me remind you that data on the days worked are taken from the time sheet, a sample of this document can be found.

Consider the first worker Ivanov.

1) We determine the salary for the hours worked

In May, he worked 20 days out of the required 21.

Salary for hours worked is defined as Salary * Days worked / 21 = 70000 *

Ivanov received a salary = 70,000 * 20 / 21 = 66,667 rubles.

2) Determine the required deductions

Since the beginning of the year, he has been paid a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that children's deductions are valid until the employee's salary, calculated from the beginning of the calendar year, has reached 280,000 rubles.

3) We calculate wages taking into account the regional coefficient

Salary \u003d 66667 + 66667 * 15% \u003d 76667 rubles.

4) We consider personal income tax

Personal income tax \u003d (Acrued salary - Deductions) * 13% \u003d (76667 - 0) * 13% \u003d 9967 rubles.

5) We calculate the salary that we will pay to the employee:

Salary payable \u003d Accrued salary - personal income tax \u003d 76667 - 9967 \u003d 66700 rubles.

Similarly, calculations are made for all other employees.

All calculations for the calculation and calculation of salaries for all five employees are summarized in the table below:

In practice, when calculating and calculating salaries, a primary document is filled out - a payroll form T51, a sample of which can be downloaded.

Based on the results of the calculations, the total amount of the accrued salary, and the salary intended for payment, is considered.

Calculation of insurance premiums

About it was written in detail in the previous article, we will calculate them for this example.

Contribution to the PFR \u003d final accrued salary * 22% \u003d 154429 * 22% \u003d 33974.

Contribution to the FSS \u003d total accrued salary * 2.9% \u003d 154429 * 2.9% \u003d 4478.

Contribution to the FFOMS \u003d final accrued salary * 5.1% \u003d 154429 * 5.1% \u003d 7876.

Total amount of insurance premiums = 33974 + 4478 + 7876 = 46328.

Payroll transactions

This completes the example of calculating and calculating wages for employees. Let me remind you that in order to pay salaries, you must fill out a primary document - either separately and

Accounting entries are the main way by which the method of double recording of the facts of economic life occurring on the economic entity is implemented. The accountant compiles transactions using various accounts, grouping business transactions. In particular, the settlement of wages with the company's employees is one of the most time-consuming and significant operations. It is extremely important to correctly form the entries for the accrual and issuance of funds to subordinates, as well as for settlements with the budget, since the opposite is fraught with liability before the law.

Basic operations with wages in accounting

The legislation of the Russian Federation obliges employers to make settlements with subordinates on wages. It is necessary to carry out these activities at least twice a month (specific dates are fixed in local regulations).

Process in the company consists in fixing the following business transactions by the accountant:

1. The procedure for accruing funds to employees. It is carried out on the basis of the wage scheme adopted at a particular enterprise, as well as on the basis of information from timesheets.
2. Process . The main withholding is the subject's income tax.
3. Making insurance payments. Contributions are expected to the Pension Fund of the Russian Federation, the Social Insurance Fund and to compulsory medical insurance.
4. The fact that the total amount is given to the employee minus all deductions. This procedure takes place on a specified day through the cashier or by transferring income to the bank accounts of employees.

All wage transactions must be reflected in the accounts of accounting. So, the main account used to reflect operations on settlements with employees is synthetic account 70 “Settlements with personnel on wages”. It reflects all procedures with the following types of payments:

• basic and additional salary funds;
• incentive and compensation amounts;
• holiday funds, as well as compensation for days of unused regular rest;
• deductions from earnings that are levied as a result of an employee’s violation of labor discipline (in particular, on the fact of theft, damage or other material damage to the property of the company or directly to the manager);
• deductions made on the basis of executive documents;
• settlements in agreement with the employee regarding the amounts deducted to the trade union organization, going to pay for utilities, as well as for other types of citizen's debts.

Credit 70 of the account displays the amount of the company's debt to the staff. For debit - reduction in the volume of this debt upon the fact of making the corresponding payments to employees.

Account 70 corresponds with the following accounts:

• 20, 23, 25, 26, 29 - such correspondence is valid for companies engaged in production activities. Through these accounts, employees are divided into persons employed in the main and auxiliary production, as well as in the administrative apparatus;
• 44 - such correspondence is relevant for organizations operating in trade or the provision of services.

Wages accrued: postings

Payroll must be paid twice a month. It is assumed that the first time accruals occur in the first half of the month for the second half of the previous month, and the second time - in the second half of the reporting month for the first part of the current period. In particular, the most common option for providing subordinates with cash is:

• . It must be paid before the end of the reporting period. Accounting reflects only the fact of payment of the amount in question.
• the bulk of the earnings. Calculated at the end of the month. It is reflected in accounting based on the volume of the total amount, regardless of the previously issued advance.

So, the accrued funds are reflected in such a posting: Dt 20 - Kt 70. It is also possible to generate payroll entries using the debits of the following accounts:

Based on Art. 223 of the Tax Code of the Russian Federation, the moment of accrual of funds is determined on the basis of tax accounting rules. In accordance with them, the subject's earnings are recognized as income at the end of the reporting period (often a month).

In parallel with payroll entries, correspondence is also prepared for the determination of taxes and insurance premiums. So, payroll and tax entries are:

1. Accrual. This operation corresponds to the following entry: Dt 70 - Kt 68. In the case when an employee has the right to a tax deduction, he is not reflected in accounting.
2. Sums insured. Their accrual is fixed by the following entry: Dt 20 - Kt 69. At the same time, insurance premiums can also be reflected in correspondence with accounts 23, 25, 26, 29, 44.

All accruals of taxes and sums insured must be fixed, like wages, at the end of the reporting month.

Personal income tax and insurance premiums are calculated taking into account the total amount of the salary, excluding the previously issued advance payment.

Payroll deductions

The most common from the amount of employees' earnings are:

1. Alimony on the basis of a writ of execution, an agreement with the addressee or on the personal will of the employee. The accounting entry for this operation is: Dt 70 - Kt 76. Further issuance of maintenance amounts is fixed as follows: Dt 76 - Kt 50 (51).
2. Compensation for material damage caused to the property of a manager or company. In such circumstances, the following posting is drawn up: Dt 70 - Kt 73.2.
3. Costs incurred from funds issued under the report, which were not documented. In such situations, the correspondence has the following form: Dt 70 - Kt 71.

Based on Art. 99 of the Federal Law No. 229 dated October 2, 2007, as well as Art. 210 of the Tax Code of the Russian Federation, all types of deductions should be made only after personal income tax is deducted from the salary.

All volumes of withheld amounts must comply with Art. 138 of the Labor Code of the Russian Federation, which fixes the following restrictions on salary deductions:

• no more than 20% of the total amount of monthly earnings in normal circumstances;
• no more than 50% of the salary in conditions where the subject has several executive documents that do not contradict the law;
• the maximum amount of deductions is 70%. It is appointed in rare cases and only in conditions when the court ordered the employee to serve corrective labor, pay alimony for the maintenance of underage offspring, and also compensate for material damage if he commits an unlawful act.

Payroll transactions in terms of the actual payment of funds to employees

The actual issuance of funds to employees is reflected in accounting by the following entry: Dt 70 - Kt 50 (51). The corresponding entry is also drawn up when issuing an advance.

The specified correspondence must be formed in the registers on the day when the operation for the payment of wages was carried out. It is important to note that at the end of the month, the "balance" of the salary is issued, that is, the amount reduced by the amount of the advance and deductions (personal income tax, insurance premiums, deductions for enforcement orders, etc.). But in accounting, such a procedure is reflected based on the full amount of funds. This means that all deductions are documented to be deducted from the balance of the salary, but in fact - from the total amount earned. This is due to the specifics of tax accounting.

Upon the fact of all transfers, the accountant fills out personal accounts (T/54 forms) of all subjects employed in the company, where the relevant information is entered every month.

In addition, it is necessary to pay accrued taxes and contributions to the budget. It is required to transfer funds to the budget no later than one day, which follows the date of the actual payment of wages. The payment of taxes is reflected in such transactions:

• Dt 68 - Kt 51 - personal income tax paid;
• Dt 69 - Kt 51 - insurance premiums are listed.

The remaining payments to employees (vacation, business trip or sick leave) are recorded in the same postings as wages. However, it is important to take into account that, in the presence of such amounts, the calculation of PIT will be carried out in different ways. Thus, the accrual of tax on the amount of vacation funds is made not upon the end of the reporting period, but on the date of appointment of the holiday.

Withholding personal income tax, in turn, is carried out on the date of actual payment of vacation amounts to the employee.

It is lawful to make a direct transfer of tax to the budget from vacation funds on any day before the end of the current month.

Features of accounting procedures with deposited wages

Currently, enterprises often choose the method of paying salaries through the cash register. In such circumstances, there is a possibility of funds.

It is assumed that an employee who, for various reasons, does not have the opportunity to receive the money earned within the established regulatory period (the subject was on, at, etc.) can receive funds later. To do this, they are deposited by an accountant.

Depositing means the process of temporary reservation of funds by returning them to the company's bank account for the purpose of subsequent payment at the request of the employee.

The posting reflecting the process of depositing earnings is as follows: Dt 70 - Kt 76.4.

When the funds from the cash desk are returned to the company's bank account, the following entry is made: Dt 51 - Kt 50.

Further actual payment of the deposited amount is reflected as follows: Dt 76.4 - Kt 50.

An employee has the right to apply for deposited funds within three years from the date of accrual of earnings. If such an application is not received, after three years this amount should be written off to the company's non-operating income, which is recorded by the following entry: Dt 76.4 - Kt 91.

Example of accounting entries

Employee Sopelnik A.D. earned 40,000 rubles in March of this year. Sopelnik also has to pay monthly 25% of his salary towards child support.

The procedure for generating accounting entries in this situation will be as follows:

Thus, postings on payroll and deductions from it, as well as on the fact of payment of funds to subordinates, must be drawn up in a timely and competent manner. The accountant should study the procedure for compiling correspondence in advance and pay special attention to the transactions for transferring funds to the budget.

The accounting entry for the accrual of employees expresses one of the financial transactions, they are posted in analytical journals - they reflect the financial condition of the organization.

The earnings of employees are formed on account 70, it interacts with other registers that take part in accruals, deductions of a different nature.

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How charges are made

The salaries of management personnel have been accrued, which means that in postings 70, account will be debited from account 26, which records settlements with management.

The payroll operations are as follows:

• calculate earnings, advance payments
• indicate the accrued contributions with taxes
• withheld on the basis of a personal statement or writ of execution
• paid advance
• payroll taxes, mandatory contributions

Each enterprise carries out its own separate business accounting, depending on production processes, activities, it is carried out within the framework of legislative acts, financial regulations.

Accounting registers contain all ongoing financial transactions during the month, they can take place at different times. The terms depend on the requirements for tax transfers, the organization's work schedule in relation to settlements with employees in accordance with labor legislation.

In accounting, there is a special list in the form of a chart of accounts, it is approved by the Ministry of Finance of the Russian Federation.

Under the numbers, all activities in each organization are encrypted. Where 70 accounts were determined for settlements with personnel. All earned amounts of employees pass as a credit, and the money withheld is debited to the appropriate account. At a manufacturing enterprise that produces marketable products, it is included in the cost price as an integral part.

Financial relations, depending on which area the labor is paid for, correspond to these accounts, these can be:

• active 20 account records the turnover of the main production here
• 25 indicates production costs
• 26 collect and distribute business transactions
• 29 takes into account activities, service and economic sites
• trade workers are calculated using 44 accounts, they take into account trade manipulations
• when the employment of employees does not belong to the main activity, it corresponds to 91 registers
• in 96 draw up reserves for future expenses
• an employee is associated with the 99th account if he was a participant in the liquidation of emergency situations

The date of payments and accruals is determined by tax accounting, according to these provisions, earnings are considered income, upon completion of all calculations at the end of the month. Advance payment usually occurs in the middle of the working month, the main labor income is paid at its end. The payment of advances is carried out according to the statements, in accounting they post this fact. The total amount of wages for employees of the main activity will be carried out as an income of 20 accounts and an expense of 70.

Making records after disbursement of money

The wages of employees of the main production were accrued. From the fund of this direction, the chief accountant receives money from the bank, which must be issued to the staff.

They are paid in the following ways:

• by debit 70 and credit 50, when paying from the cash desk of the enterprise
• transfers to bank accounts of employees are possible, in the posting debit 70 will be credited from 51

If the bank requires deductions from the enterprise in the form of commissions, these costs are posted to income 91.2 (referred to as other expenses) and expense 51.

Where taxes are taken into account

According to the Tax Code of the Russian Federation, the income of each citizen is subject to mandatory payments. Employees do not draw up declarations and independent transfers, this duty. The financiers of enterprises carry out accounting with the appropriate reflection in the postings.

Taxes are fixed on register 68, in the journal they reflect that payment was made in personal income tax, as 70/68 - the amount. Employers also pay insurance premiums. Transfers to the off-budget fund, their accruals, are associated with payment to the working people, there is a procedure for making postings. The amounts contributed to the Pension Fund are included in the cost of production, and are not reflected in earnings, since they are paid by the organization. Each cost must be allocated to financial registers using binary notation. If the loan belongs to account 69, where all insurance expenses are recorded, then accounts will be debited depending on the employment of employees at 20, 26 or 29.

General order in postings and their formation

The work of the accounting department is a scrupulous daily work. The assessment of the financial performance of the entire enterprise may depend on the attentiveness of one employee. The calculator performs accounting of social insurance with the provision of workers. Payroll postings include accounting support for debits and credits. Social benefits, pensions, and other payments from the social sector are also placed here.

If workers perform non-standard work for the company, this money is debited to 91 registers in the form of “other income and expenses”. There are premiums, they are paid from the reserve, but fixed 96/70. The salary costs of the next month are recorded in the debit 97 of the financial instrument. At enterprises, various measures may arise that are prescribed in the contract for repair work or household needs, for the elimination of damage from emergencies, losses are posted to account 99.

The salary, formed in one part as an income section, in the other half represents all the deductions of each employee separately.

The amount of payment by level differs, depending on the position, output, hours worked, depending on what the person is doing. Hence the deductions are different - the amount of income tax, the availability of alimony or.

In organizations, situations are formed for holding withholding:

• failure to return an account - 70/71
• dismissal of an employee who has debts for unworked vacation
• causing damage to the organization through the fault of the employee

In each case, the employee responsible for this work and posting for all accounting instruments is responsible for the correctness of accruals and deductions. At the end of the reporting period, the balance is calculated, and any discrepancy in the postings will affect this particular section, it characterizes the financial condition of the company.

Reflection of salary in accounting - in the video:

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Calculating, paying the necessary contributions and issuing wages is one of the most difficult tasks for an inexperienced accountant. At the same time, work with wages is one of the primary tasks of accounting. How to calculate the salary, pay the amount due to all budget funds and then give the remaining money to the employee? You will find answers to all these questions in this article.

Salary accrual

The first task is to calculate the RFP. Almost all salary postings include account 70, which is responsible for payroll. Since the account is included in the category "forming the finances of the enterprise", it is passive. On debit, we reflect the amount of write-offs (payments, payments to insurance funds, etc.), and on credit, we will calculate wages.

Account 70 takes into account absolutely all payments in favor of employees (compensations, vacations, salaries, bonuses, etc.).

Analytics is conducted in the context of each employee or in general for the structural unit. When calculating wages, the following accounting entry is used

• Dt 20, 26, 23, 25, 26, 29, 44
• Kt 70

The debit is responsible for the employee's place of work. 20 - if the employee is involved in the main activity, 23 - if the employee is an auxiliary production. 25 are general production expenses, 26 are management expenses, and 29 are maintenance expenses. 44 account is used by trade enterprises.

Now about the amount. If analytical accounting for the 70th account is not kept, then the posting is made out for all the funds that are accrued for all employees employed in this area of ​​​​the enterprise. Those. if the main production of the RFP is accrued in the amount of 400,000 rubles, then there will be a posting

• Dt 20,400,000 rubles
• Kt 70

But more often accounting is kept in the context of each employee. So, if Ivanov I.I. - an employee of the sales department, will have to receive, without deducting taxes, 38,000 rubles, then the next accounting entry will be made.

• Dt 44 38,000 rubles
• Kt 70 (Ivanov. I. I.)

This is how the accrual of salary and bonuses is taken into account if payment is made at the expense of the enterprise, which the enterprise will then include in the cost of production. If a separate premium is formed, which will not affect the cost of production, then the following entry is made:

• According to Dt 91.2
• According to Kt 70

For the amount of the prize. With this posting, we attribute the payroll to additional expenses. This method is used in companies that pay bonuses to their employees at the expense of profit, not considering these costs as production.

Also, there are specific wirings that are used very rarely.

• According to Dt 97
• According to Kt 70

This is a salary that is accounted for as a deferred cost. Most often, these are employees who are developing something that can bring money to the enterprise in the future.

• Dt 99
• Kt 70

Posting on the accrual of RFP to liquidators of emergency situations and other natural disasters.

• Dt 69
• Kt 70

Posting on the accrual of funds from extra-budgetary funds (sick leave, work-related injuries, etc.).

Payroll is calculated on the last working day of the reporting period (month), regardless of when the payout occurs.

Issuance of wages

The issuance of wages occurs in accordance with the internal documents of the organization, regardless of when the accrual occurred.

There are only two transactions for issuing a RFP:

• According to Dt 70
• According to Kt 50

This is if the funds are issued in cash from the cash desk of a credit institution. Now rarely used.

• According to Dt 70
• According to Kt 51

If wages are paid by bank transfer, they are credited to the employees' bank account. Used more and more.

An accounting entry means that the debt to employees has been reduced by the amount of funds issued. Also, the amount of the advance is debited by the same posting from the accrued wages.

Withholding personal income tax

Since the employer is also a tax agent for his employee, he must withhold and pay the amount of personal income tax. In Russia, the basic personal income tax rate is 13%. Therefore, the employer must withhold the amount of personal income tax from the accrued wages.

This is done by wiring.

• According to Dt 70
• According to Kt 68 subaccount 01

For an amount equal to 13% of the accrued wages. Tax deductions are taken into account (for example, for a child - 1400 rubles). In order to correctly calculate the amount of personal income tax payable, in the presence of tax deductions, it is necessary to subtract the amount of tax deductions from the amount of the accrued RFP and then multiply by 13%.

So, if an employee has a child, then he is entitled to a deduction in the amount of 1,400 rubles. With a salary of 23,000 rubles, the amount of personal income tax payable will be equal to: 23,000 - 1,400 * 13% = 3,068 rubles

If there are any other deductions, for example, alimony, then the amount of personal income tax will be paid first, and only then, other deductions will be considered from the salary after tax.

Payment of insurance premiums

In addition to paying wages, the employer is obliged, but at his own expense, to pay money to the compulsory social and medical insurance funds for his employees.

Insurance premiums are related to the expenses of the enterprise and also form the cost of production. Accordingly, the accrual will occur by posting:

• By Dt 20 (23, 26..)
• According to Kt 69.1; 69.2; 69.3.

Depending on which of the funds the funds will be sent to, one or another subaccount will be used.

• 69 subaccount1 - Expenses for social. insurance.
• 69 subaccount 2 - Pension.
• 69 subaccount 3 - Medical.

Payment of insurance premiums includes closing 69 accounts and transferring funds from 51 accounts. So, accounting entries will be made:

• According to Dt 69.1 - 69.3
• According to Kt 51

This posting means that the accrued insurance premiums were paid from the organization's current account. Up-to-date information on the rates of insurance premiums, the timing of their payment and the documents that must be provided is indicated in 212-FZ.

Payroll deductions

There is a big difference between how much is credited and how much is paid out. In addition to paying tax, the employer is required to deduct the amount of the advance from the accrued wages.

But beyond that, there are a few other deductions that can affect wages.

Non-return of the accountable amount. If the employee took the money under the report and could not return it, and also did not report on their spending, then the following accounting entry is drawn up:

• According to Dt 70
• According to CT 71

It means that the amount that the employee took under the report was deducted from the employee's salary.
In the event that an employee caused material damage to the enterprise, and the commission confirmed this fact, he is subject to liability. A schedule for the repayment of the amount of damage is drawn up, and the following accounting entry is made every month:

• According to Dt 70
• According to CT 73

It means that the amount of the monthly payment for material damage is deducted from the salary.

Also, there are cases when material damage is discovered only during the inventory, reconciliation of values ​​and other periodic inspections. Then, after the identification of the MOT, monthly compensation of costs occurs at his expense. In these cases, an accounting entry is made:

• According to Dt 70
• According to Kt 94

In these three cases, the deduction from the salary cannot be more than 20% of the employee's income.
There are times when an employee wants to purchase shares in the company at the expense of salary. Then the accountant makes the following entry:

• According to Dt 70
• According to Kt 75

The cost of shares is deducted from the RFP

And the last case is when, by decision of the court, various deductions will be made. This includes child support, compensation to victims, as well as other similar deductions. Their amount is assigned individually, also by a court decision, but cannot exceed 50%. But in special cases, compensation can reach up to 70%.

Accounting entry is made:

• According to Dt 70
• According to CT 76

Also, as mentioned earlier, the amount of withholding is determined only after taxes are paid. So, for example:

The court ordered Petrov P.P. transfer 25% of your salary to the victim in an accident Sidorov I.A. Petrov's salary is 20,000 rubles. Respectively:

First, personal income tax will be paid:

• According to Dt 70
• According to Kt 68 subaccount 01

For the amount of 2600 rubles. After that, the amount due to him will be transferred to the victim:

• According to Dt 70
• According to CT 76

For the amount of 4 350 rubles.

Withholdings occur according to the queue, which is formed by the accountant himself, in accordance with legislative acts.

In contact with

In accordance with the provisions of the Order of the Ministry of Finance No. 94n dated October 31, 00, salary entries are made using the account. 70 "Settlements with personnel for wages." This account is active-passive, increases on credit, decreases on debit. We will analyze how to reflect in the accounting of the enterprise the accrual of remuneration to employees, the issuance of amounts, as well as deductions.

Because c. 70 refers to active-passive, it can have a balance both on credit and on debit. At the same time, the credit balance at the end of the period shows how much money the employer owes the employee; and debit means how much is excessively issued to the employee. Features of typical payroll entries are that the corresponding payments to staff are reflected on the credit account. 70 in correspondence with the correct account. The types of rewards include:

• The amounts of earnings for personnel for the performance of labor duties correspond to cost accounts, the use of which varies depending on the specifics of the business: 20, 44, 26, 23, 25, 29, 28, etc.
• The amounts of earnings accrued during the formation of a cash reserve for vacations or a reserve for length of service - correspond to the account. 96.
• The amounts of benefits for social insurance of pensions and other similar types of payments - correspond to the account. 69.
• The amounts of income generated as a result of participation in the company's charter correspond to the account. 84.

Therefore, the accounting entries for payroll in any case will be performed on the credit account. 70, and the debit account may be different. What is reflected in the debit account. 70? Here, data is generated on the issuance of amounts to personnel, as well as on various deductions. For example, postings on taxes and wages will be made on the debit of the account. 70 and credit accounts 69 and 68. Also on the debit account. 70 reflects unissued, that is, deposited wages - the postings are slightly lower.

Note! To ensure the reliability and accuracy of calculations, analytical accounting should be organized according to the account. 70 in the context of each employee of the enterprise. To do this, the accountant opens the required number of sub-accounts.

Typical postings for accrual in payroll accounting

In the process of remuneration, the main postings are related to payroll. The procedure for calculating the amounts of remuneration depends on which SOT (remuneration system) operates at the enterprise. In accordance with the provisions of labor law, companies can apply tariff, tariff-free and mixed systems.

Payroll and tax records:

• The wages of the workers of the main production were accrued in accounting, posting - D 20 K 70.
• The accrual of earnings to workers of auxiliary production is reflected - D 23 K 70.
• The accrual of earnings to employees of the administrative and management department is reflected - D 26 K 70.
• Reflected the accrual of earnings to workers serving production processes, D 25 K 70.
• The accrual of earnings to employees of trading companies is reflected - D 44 K 70.
• The accrual of earnings to personnel associated with other activities of the company is reflected - D 91 K 70.
• The accrual of payments to personnel at the expense of previously created reserves is reflected - D 96 K 70.
• The accrual of earnings to employees associated with future activities (for example, research tests) is reflected - D 97 K 70.
• The accrual of earnings to specialists who eliminate the consequences of natural disasters is reflected - D 99 K 70.
• Withheld from the accrued amount of remuneration income tax - D 70 K 68.1
• Withheld payments under executive documents (for example, in connection with the payment of child support) - D 70 K 76. The same entry reflects the deposit of wages.
• Withheld from the salary of a specialist, the debt on accountability - D 70 K 71.
• The amount for compensation for matusherba was withheld from the employee’s earnings - D 70 K 73.
• The purchase of company shares by personnel is reflected - D 70 K 75.
• Wages issued from the cash desk, posting - D 70 K 50.

Since the payment of salaries can be carried out not only through a cash transaction, the posting will be different for non-cash payments.

• The amount of earnings to the employee on the card was transferred - D 70 K 51.

In addition to the above entries, when accounting for salaries, the accrual of insurance premiums is necessarily formed in terms of medical, social, pension insurance, as well as for “injuries”. After the accountant has reflected, using postings on the relevant accounts, all the due amounts of salary, allowances, sick leave, benefits, bonuses, compensation paid and other types of wages, taxes are accrued and transferred. And then, based on the initial data, reports are generated in the Federal Tax Service, the FSS and the PFR.

If errors are detected in the payroll calculations for the staff that will affect past reporting periods, adjustments will have to be made not only on the account itself. 70, but also on related accounts. Since taxes are charged from the payroll, you will need to check the correctness of the calculation of taxes on the account. 68.1 and 69. If errors are found, clarifications should be made to the accounting program, as well as to the reporting by submitting corrective forms to the control authorities. If, as a result of corrections, you find a tax arrears, pay the missing amount to the budget before submitting your reports, otherwise you will be charged penalties.

How is payroll accounting in budgetary institutions

Budget-funded enterprises are financed from federal funds, therefore, they are subject to special, increased requirements for accounting. The chart of accounts in such structures is special. When reflecting the movement of funds, the classification of KOSGU is used. In particular, in order to reflect the earnings of personnel, the following codes are used:

• 211 - here information on salaries, salaries in a budgetary institution is generated, and postings are made by adding the specified code.
• 212 - all other types of payments are made here (travel allowance, compensation, etc.).
• 213 - here reflect the accrued social benefits.

The distribution of remuneration amounts is carried out by correspondence with codes 730/830 (for accounts payable), 610 (for retirement from budget accounts). The main wiring is done as follows:

• D 040120211 (010961211, 010971211, 010981211) K 030211730 - earnings accrued.
• D 030211830 K 030301730 - accrued from personal income tax earnings.
• D 030211830 K 030403730 - the amount was accrued according to the executive documentation.
• D 030211830 K 020134610 - earnings from the cash desk were issued.
• D 030211830 K 020111610 - earnings were transferred to the card.

Conclusion - in this article we examined in detail how to organize the accounting of earnings in enterprises. Typical postings are carried out in accordance with the norms of Order No. 94n, which says that the account is intended for these purposes. 70. In addition to the accrual of remuneration, the accountant must necessarily reflect the withholding of personal income tax, the accrual of insurance premiums. The correctness of entering data is important, first of all, from the point of view of settlements with personnel, as well as for maintaining the accuracy of transferring taxes and fees to the budget and off-budget of the Russian Federation.

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