Features of accounting for payroll calculations. Payroll accounting

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INTRODUCTION

1. THEORETICAL ASPECTS OF ACCOUNTING PAYMENTS WITH AN EMPLOYEE

1.1 The essence of remuneration

2. PRACTICAL PART

2.1 Task number 1

2.2 Task number 2

2.3 Task number 3

CONCLUSION

LIST OF USED LITERATURE AND SOURCES

APPENDIX A

INTRODUCTION

Labor, according to modern economic science, is the most important part of the economy - it is both a commodity (an employee sells his labor, creating a new quality and an additional amount of material values) and a reason for the emergence of added value, since objects and materials become more expensive when labor is applied to them. Hence the need arises to evaluate and pay for labor in all its manifestations, then including the cost of labor remuneration within the framework of the laws established by the state in the cost of production.

One of the main activities of the accounting department of any organization is the accounting of wages of employees of the enterprise. This area of \u200b\u200baccounting work is one of the most laborious and responsible, and rightfully occupies one of the central places in the entire accounting system at the enterprise. The concept of "salary" covers all types of earnings (as well as various bonuses, bonuses, allowances, and social benefits) accrued in cash and in kind (regardless of funding sources), including monetary amounts accrued in accordance with the legislation for unworked time (annual leave, and so on).

The relevance of the topic of the work lies in the fact that the topic of accounting for employees' wages is very relevant, since it is a very important component of all accounting, work with employees and tax charges. It is important not only to correctly reflect the calculations of wages in accounting, but also to correctly calculate the amount due to payment to each employee on all grounds, as well as to timely withhold the amount of mandatory or other deductions from wages.

The purpose of this work is to consider the features of accounting for settlements with employees for wages.

To achieve this goal, it is necessary to solve a number of tasks:

Expand the essence of labor remuneration.

Examine the documents on the basis of which wages are calculated.

Describe the features of registration of settlements of the organization with employees.

Consider the types of deduction from wages.

Analyze the features of settlements with workers and employees.

To reveal the essence of accounting for settlements with personnel.

These tasks formed the basis for constructing the structure of the work. The presented work is presented on 32 pages, has an introduction, main part, conclusion, a list of sources used.

In the course of the work, textbooks, monographs, sources of periodicals on the topic "Accounting for settlements with an employee on remuneration" were used.

1. THEORETICAL ASPECTS OF ACCOUNTING PAYMENTS WITH AN EMPLOYEE

1.1 The essence of remuneration

settlement employee wages

Democratization in economics and politics, deepening market relations, reforming property objectively increase the role of personal material interests. The form of their implementation is personal incentives, which include various types of employee income. In connection with the ongoing transformations, the development of a variety of forms of ownership and management, inflationary processes and the monetization of benefits, the structure of the employee's total income is changing. Babaev Yu.A. Accounting. -M .: Welby, 2011. -114s.

The main types of employee income at present:

Income from direct labor activity (wages, bonuses, additional payments, allowances);

Payments and compensations related to working conditions at the enterprise (additional payments for difficult and harmful working conditions, work at night, holidays, etc.);

Property income (dividends from invested capital, shares, participation in profits, privatization checks, etc.);

Payments and benefits related to social protection from inflation, lower living standards, and other negative consequences of the ongoing transformations;

Additional payments related to the climatic features of the regions (regional additional payments, northern allowances, etc.) Makova TS Accounting for payments for labor with personnel // Accounting. -2009. -№5. -P.33

The dominant role in the structure of an employee's income belongs to wages, which remain the main source of income for the vast majority of employees at present and in the coming years. In other words, wages and in the future will be the most powerful incentive to increase the productivity of labor and production in general.

Labor remuneration determines the level and quality of life of the population, the size of the future pension, and therefore the social status in old age, mood, health, educational opportunities, cultural development, the psyche of people, etc. Even the amount of dividends received from property and securities by employees of enterprises and organizations, which have recently acquired a fairly massive character, in accordance with the current methods, significantly depend on the size of their wages.

As an integral part and element of the social and labor sphere, remuneration plays a special role in the structure of the implementation of social policy priorities. These, as you know, include poverty reduction in the Russian Federation, modernization and reform of education, health care, pensions and housing and communal services.

In a market economy, wages should be dealt with by federal, regional, municipal and corporate governing bodies by providing mechanisms for its organization and regulation.

Hence its adequate influence on social processes and the well-being of the people as a whole, including the reform of the pension system, housing and communal services and other elements of the social and labor sphere. The reality of their implementation and efficiency directly depend on wages. Reforms of pensions, housing and communal services, income tax collection in the form in which they are proposed, will go if there is a European level of wages, if her organization will motivate people to work more and better, if it (salary) is paid on time.

To create the primary conditions for reforming any elements and parts of the economy or society, it is necessary to carry out a deep (not only in scale, but also in terms of results) reform of wages, correcting and eliminating all obvious deformations and contradictions in this area. Only through the remuneration of labor and its improvement can and should we move further, towards the progress and prosperity of Russia, the opposite side from poverty and devastation, from which we cannot begin a massive retreat.

Wages as a category of the market economy represent the value (price) of labor, i.e. the value expression of the objectively required amount of means of subsistence for the reproduction of labor and the effective functioning of production. The development of market relations predetermines the real existence of these funds only in value form, as means that objectively determine the cost of labor needs in production costs. Accounting. -M .: Welby, 2011.110s.

The price of labor, acting in the form of wages, may deviate from value - the cost of reproducing labor - under the influence of the economic conjuncture on the labor market, demand and supply of specific types of labor that differ in their professional and qualification level. Wages are intended to perform reproductive, stimulating and regulating functions in a market economy.

Negative aspects in the organization and regulation of wages as the main source of income generation for the population are the result of erroneous ideas that the state should not interfere in this process. In this regard, the need for a rational combination of state and collective-contractual regulation of their regulation through the construction and application of a tariff system of remuneration, the use of forms and systems of remuneration and incentive payments for high quantitative and qualitative results of labor is very relevant in the policy of remuneration and income of the population.

1.2 Documents on the basis of which wages are calculated

Labor costs are the most important items in the cost of production. According to the method of including in the cost price, labor costs can be direct (salaries to personnel of the main production) and indirect (salaries of management, service personnel, office workers).

Calculation of wages depends on the applied wage system, technology and organization of production. Remuneration for labor can be time-based, piecework, piece-bonus, agency remuneration, salary and others.

Accounting for labor remuneration is based on primary documentation for recording labor costs and regulatory documents on the forms of labor remuneration developed in the organization.

The following documents are the basis for calculating wages:

Staffing table;

Approved by the Regulations on the remuneration of personnel;

Time sheet; ^ work order; production record sheet;

Order for the payment of a bonus;

Employment contract and certificate of completion;

Other documents related to labor relations and remuneration. Dudchenko O.N. Salary: calculation and accounting. -M .: Examination, 2010. -133p.

Documentation of settlements with employees is an integral part of the accounting of payments for labor, since wages are charged in accordance with the documents for recording the use of working time.

With time-based wages, such a document is the time sheet (standard form No. T-13), which is an internal, primary, accumulative and voucher accounting document, as well as a register of operational recording of working hours.

Each employee hired for permanent, temporary, seasonal work for a period of one day or more, with the exception of employees performing work under a work contract, is assigned a certain personnel number, which is indicated in all documents on the accounting of labor and wages.

Accounting for production with a piece-rate form of remuneration can be organized provided that it is possible to measure and calculate the volume of work performed by each employee in kind and to establish planned, standardized tasks per unit of time. Therefore, the documentation for the accounting of production should provide the organization with data on the quantity and quality of products produced and work performed; on the correspondence of the volume of work performed to the amount of materials, raw materials, semi-finished products consumed in this case; on the level of implementation of production standards and the amount of wages.

Accounting for the production of pieceworkers is kept by foremen, foremen and other workers. Depending on the nature of production, the system of organization and remuneration, the method of product quality control in the industry, the following forms of primary accounting documents are used: piecework order, route sheet (map), report on the development and acceptance of work per shift, cards (statement) of accounting development, time sheet, act of acceptance of work performed, order and others.

Regardless of the form, primary documents must contain the following details: place of work (workshop, site, department, etc.), billing period (year, month, day), surname and initials of the employee, his personnel number and category, cost accounting code ( product, order, invoice, expense item), name of work, planned and actual volume, price per unit of work performed, actual earnings. These documents are filled out on the basis of technological maps, current norms and prices in accordance with the production program of the workshop (site), work schedule. These documents are drawn up before starting work and transferred to the worker or team. At the end of the work, the technical control department (QCD) puts down the actual time spent and the volume of manufactured, accepted good products and rejects. These documents are signed by the head of the work, the normalizer and the foreman (if the work is performed by the team) and confirmed by the head of the organization.

In single production, where individual (non-recurring) products are made, the main document for piecework is the outfit. According to the form, individual outfits (for one person) and brigade (collective) outfits are distinguished; by validity period - one-time (for one type of work during a shift or month, related to the same order, production cost code) and cumulative orders. But accumulative orders for the entire reporting period or half of it are considered more perfect. In such an outfit, normalized tasks and their implementation are sequentially recorded. They are counted for every half of the month. At the end of the month, the outfit is closed and handed over to the accounting department, where its further processing is carried out: the correctness of filling in the accounting details is checked, the amount of earnings and the number of hours of normalized time are calculated, the total amount of earnings and standard hours are determined.

If the work on along with the end of the month is not completed, then the completed part is estimated, and a task in the order for the next month is given to complete the work.

In serial production, where a series (group) of homogeneous products is simultaneously manufactured according to one technological process, route sheets (maps) are used to account for production and wages. Every worker can work on them. The route sheet is written out in advance for all operations of the technological process and for a specific batch of parts and products. It consistently notes the transfer of work (quantity) from one operation to another, which allows you to control losses and rejects in production. Due to the fact that work on the route list is performed by several workers, the earnings of each are accumulated in a special document - a report on the output, drawn up in 15 days or a month. Salary: calculation and accounting. -M .: Exam, 2010.-135s

1.3 Registration of settlements of the organization with employees

There are several options for registration of settlements of the organization with workers and employees, namely:

By drawing up payroll, in which two documents are combined - payroll and payroll, that is, the amount payable is simultaneously calculated and issued;

By compiling payroll and making payments separately on payroll;

By compiling pay slips for each employee for the month, on the basis of which payrolls are filled out. Yashina T.S. Accounting for payroll settlements with personnel // Accounting in commercial organizations. -2010. -№6. -P.63

The most common document, which is drawn up on the basis of a timesheet (for time-based workers) and the corresponding documents for pieceworkers, is a payroll (form No. T-51, recommended for large organizations). This statement is compiled in one copy in the accounting department and contains the following indicators, which are put in front of the surname of each employee of the organization:

Accrued by type of payment. In the total amount, these charges are reflected as a turnover on the credit of account 70 "Payments with personnel for wages";

Withheld and credited by type of payment and offset - turnover on the debit of the same account;

To hand over or left for the organization at the end of the month. This amount is calculated as the difference between the accrued and withheld amounts and is equal to the balance on account 70. Chebyuryukova V.V. Accounting. Typical wiring. Drawing up and analysis of reporting. Features for small businesses: practical. allowance. - M .: TK Welby, 2010.-101s.

The latter indicator is the basis for filling out the payroll and issuing wages.

Form No. T-51 is printed in the form of a magazine, which consists of basic and loose sheets. The number of loose leaves depends on the period for which the magazine is designed: quarter, half year, year.

Payroll (Form No. T-53) is used to record wage payments. The title page of the form indicates the total amount of paid and deposited wages.

The statement contains a list of employees of the organization. In front of each surname, the amount due to the payment of this employee is indicated. The free column next to the amount is intended for a signature confirming the receipt of funds. If necessary, the number of the submitted document is given in the "Note" column (if the wages were received by power of attorney).

On the last page of the payroll, the summary lines for the amounts of paid and unissued (deposited) wages are filled in.

It is advisable for medium and small organizations to use a combined payroll (form No. T-49), the peculiarity of which is that not only settlements are carried out on it, but also wages are paid. To do this, this document contains an additional column in which employees sign for the received wages.

On the title (title) page of the payroll, an authorization inscription is made on the issuance of money, signed by the head and chief accountant of the organization or persons authorized to do so.

When using the payroll, it is allowed not to complete other payroll and payroll.

According to labor legislation, workers and employees are paid, in addition to the worked out, individual cases of unworked time. The calculation of the amounts of these payments is based on the average earnings. The most common cases are vacations and temporary disability of employees. Accounting. Typical wiring. Drawing up and analysis of reporting. Features for small businesses: practical. allowance. - M .: TK Welby, 2010.-102s.

The right to receive the first leave arises for employees 11 months after joining the organization, with the exception of employees under 18 years of age; servicemen transferred to the reserve and sent to work in the order of organized recruitment - after three months of work; women - before or immediately after maternity leave; citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant; simultaneous granting of leave to all employees; transfer of an employee from another organization (if the working period totals 11 months); part-time workers, simultaneously with leave from the main place of work and some other categories of workers.

The vacation is provided annually within the period provided for by the vacation schedule approved by the organization. The transfer of leave is allowed in case of temporary disability, conscription of an employee into the army, performance of state or public duties. Failure to grant leave for more than two years is not allowed.

Upon termination of the employment relationship, the employee must receive compensation for unused vacation days, both for the last and for all previous years. Compensation is paid only in case of dismissal; in other cases, the payment of monetary compensation in lieu of granting leave is not allowed.

If an employee leaves before the end of the working year, on account of which he has already used the vacation in full, by order of the administration, in accordance with the Labor Code of the Russian Federation, part of the salary for the unworked vacation days is withheld. This requires an order from the head of the organization; the employee's consent is not required.

Upon the onset of temporary disability, employees are entitled to benefits. The source of payment for incapacity for work is the part of the social insurance fund that remains at the disposal of the organization. Amounts payable are calculated on the basis of the report card and certificate of incapacity for work of a medical institution (external administrative one-time primary document).

The temporary disability allowance is paid within the timeframe established for the payment of wages against the social security contributions due from the organization.

1.4 Withholding from wages

Deductions from wages are deductions from wages permitted by law that reduce the accrued amounts, which can be conditionally divided into four categories: deductions in favor of the budget, third parties, the organization itself, and insurance authorities. Accounting for payroll settlements with personnel // Accounting. -2010. -№11. -S.27

1. In accordance with the Tax Code of the Russian Federation, a uniform rate of personal income tax (PIT) is set at 13%.

For certain types of income, different rates are provided.

The basis for determining the amount of this tax is the amount of total income received from virtually all sources in a calendar year. Monthly income is considered interim.

Personal income tax is charged after a decrease in earnings by the amount of standard, social, property and professional deductions established by law.

2. Deductions in favor of third parties are deductions for writs of execution (such as alimony and amounts aimed at compensation for harm caused), at the request of the employee (for example, contributions to any insurance funds).

The grounds for withholding and transferring alimony are court orders of execution or written statements of employees about voluntary payment. When determining the amount of alimony by the court, proceed from the following circumstances.

3. In favor of the organization, the unearned advance payment for the first half of the month, overpaid wages, unpaid accountable amounts, payment for unworked days of paid vacations, deductions for admitted marriage are repaid.

4. Most often, in favor of insurance authorities, withholdings are carried out in accordance with insurance contracts.

The total amount of all deductions of a compulsory nature should not exceed 20% of the total amount of accrued wages, and according to several executive documents - 50%. Up to 70% of earnings are deductions when serving correctional labor by a court verdict at the place of their main work, as well as withholding alimony for minor children. Accounting for payroll settlements with personnel // Accounting. -2010. -№11. -P.28

1.5 Settlements with workers and employees

In accordance with labor legislation, employees are paid at least twice a month. For every half month, a full calculation must be made for the actual hours worked or the products produced.

The main document used to formalize settlements with workers and employees is the payroll. This is a register of analytical accounting, as it is compiled in the context of each personnel number, by workshops, categories of workers and types of payments and deductions.

The salary is given by the cashier according to payrolls or expense cash orders to the persons indicated in them on the days of the month established in the organization. If money is issued under a power of attorney drawn up in accordance with the established procedure, then in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting employee indicates the last name, first name and patronymic of the person who was entrusted with receiving them. When funds are issued according to the statement, the cashier makes an inscription "by proxy" before the receipt of receipt. The power of attorney remains in the documents as an attachment to an expense cash order or statement.

After three days, the cashier verifies and summarizes the paid wages line by line, and against the names of workers who did not receive it, in the column “receipt of receipt” writes: “deposited”. The sheet is closed with two amounts: issued in cash and deposited. For the second amount, a register (book) of unissued wages is drawn up or deposit cards are filled out. These documents are registers for analytical accounting of deposited wages. They, together with the payroll, are transferred to the accounting department for checking and issuing an expense note for the issued amount of wages, which the cashier then registers in the cash book. The cashier submits the unclaimed wages to the bank to the organization's current account with the indication: "deposited amounts" so that the bank keeps and records them separately and cannot use them for other payments and repayment of debts, since employees can demand them at any time.

1.6 Accounting for payroll

Synthetic accounting of settlements with personnel (both included and not included in the payroll of the organization) for remuneration (for all types of wages, bonuses, benefits and other payments), as well as the payment of income on shares and other securities of this organization is carried out on account 70 "Settlements with personnel for wages." This synthetic account in relation to the balance sheet is passive, since it reflects transactions related to the occurrence and repayment of accounts payable of the organization for wages to the staff. By the degree of generalization, this account is synthetic simple (since it is not divided into sub-accounts). In terms of economic content, account 70 "Payments with personnel for wages" refers to accounts for accounting for short-term obligations. According to its purpose, the account under consideration is the main one (subgroup “for accounting of settlements”). New wage systems // Accounting. -2010. -№6. -P.44

On the credit, accounts 70 reflect the operations for calculating the wages due in this month from all sources in correspondence with accounts on which these sources are accounted for 20 "Main production" (to reflect the amounts of remuneration of main production workers), 23 "Auxiliary production" ( for workers of auxiliary industries), 25 "General production costs" (remuneration of shop personnel), 26 "General expenses" (remuneration of administrative and managerial employees), 29 "Service industries and farms" (for employees of these departments), 44 "Expenses for sale ”(remuneration of trade workers).

Payroll for operations related to the procurement and acquisition of inventories, equipment for installation and capital investments are recorded on the debit of accounts 07 "Equipment for installation", 08 "Capital investments", 10 "Materials", 15 "Procurement and purchase of materials ".

The accrual of benefits at the expense of contributions to state social insurance is carried out on the debit of account 69 "Calculations for social insurance and security".

Debit 20 Credit 70 - the salary of the main workers is accrued;

Debit 25 Credit 70 - salaries are accrued to the managers and maintenance personnel of the shop;

Debit 26 Credit 70 - salaries are accrued to employees and managers.

On the debit account 70 reflects deductions from the accrued amount of wages and income (in correspondence with the credit of accounts 68 "Settlements with the budget" - for the amount of calculated income tax; transfers, paid amounts of wages, bonuses, benefits and other types of payment (credit of accounts 50 "Cash", 51 "Settlement accounts") and deposition (credit of account 76 "Settlements with different debtors and creditors"). Boyanova AA New payment systems // Accounting. -2010. -No. 6. -S. 44

The following entries are made in accounting:

Debit 70 Credit 68 - withholding personal income tax;

Debit 70 Credit 76 - alimony withheld;

Debit 70 Credit 50 - salary issued from the cash desk;

Debit 70 Credit 51- salary is transferred to the employee's personal bank account.

The balance of account 70 "Payments with personnel for wages" is credit. It shows the organization's debt to staff for accrued payments (that is, the total amount payable on the payroll or payroll at the end of the month). In rare cases, the balance may be in debit (for example, when an unscheduled advance is paid against future earnings or when overpayment).

The basis for recording on account 70 are settlement, settlement and payment and payrolls, cashier reports, registers of unissued wages. The organization keeps the wages not received on time for three years and records it on account 76, subaccount "Deposited wages".

In this case, the following entry is made in accounting:

Debit 70 Credit 76 - not received salary has been deposited.

Analytical accounting of payroll calculations is carried out for each employee in the context of individual charges and deductions. The registers for analytical accounting of wages include the employee's personal account, the tax card for recording the total income of an individual, settlement and payroll.

The Appendix A contains typical transactions for accounting for settlements with personnel for wages. Accounting for payroll settlements with personnel // Accounting. -2010. -№11. -С.27 It should be noted that not all transactions related to settlements with personnel are reflected on account 70. Transactions such as selling goods to employees on credit, providing loans, reimbursing the employee for material damage, issuing uniforms, etc., are accounted for separately.

Accounting for settlements with personnel for other operations is kept on account 73 “Settlements with personnel for other operations”. This account is active. It reflects transactions for all types of settlements with the organization's personnel, except for payments for wages, settlements with accountable persons. Other operations include operations for the issuance and return of loans to employees, the sale of goods on credit, compensation for damage caused by employees, shortage of financially responsible persons, payments for uniforms and others.

The following entries are made in accounting:

Debit 73 Credit 50 - the employee is given a loan;

Debit 73 Credit 94 - shortages and losses are attributed to the guilty person;

Debit 50 Credit 73 - the employee repaid the loan;

Debit 70 Credit 73 - the amount of the shortfall withheld from wages Baygereev M. Wages - the main form of income of the able-bodied population // Man and labor. - 2010. - No. 5. - P.46.

On the basis of the material presented in the chapter, it can be concluded that accounting for payroll calculations is the most difficult and labor-intensive area of \u200b\u200baccounting, the organization of which requires the correct and timely calculation of wages and its issuance on time. A well-defined accounting of labor costs will allow avoiding errors in the determination of the amounts to be charged and incorrect accounting of the taxable base.

2. PRACTICAL PART

2.1 Task number 1

Condition:

Open accounts, post transactions, calculate turnovers and balances and draw up a balance as of 01/31/09

Operations:

1) received from the current account to the cashier - 140 rubles.

2) received at the cashier from debtors -35 rubles.

3) received from suppliers raw materials and supplies - 8130

4) transferred from the current account to suppliers - 11750

5) issued from the cash desk on account - 40

6) issued from the cash desk to creditors - 20

7) received from suppliers raw materials and supplies - 5510

8) wages issued from the cash desk - 78

9) issued from the cash desk on record - 36

10) issued from the cash desk to creditors - 15

11) received from suppliers raw materials and supplies - 5530

Decision:

Based on the available data, we will draw up transactions, but first we will clarify that if the accountable persons did not submit a report on the expenditure of money, then they are calculated as accounts receivable.


D C: 20 1) 140	TO 5) 40 6) 20 8) 78 9) 36
About: 175

2.2 Task number 2

Condition:

Determine the estimated amount of travel expenses.

Initial data:

B / f hotel - 23,600 rubles, including VAT 360,000 rubles, daily allowance 70,000 rubles.

Tickets - 6,000 rubles (D26 / K71)

Invoice - 23,600 rubles, of which:

VAT - 3600 rubles (D19 / K71)

Without VAT - 23,000 rubles (D 26 / K 71)

Daily allowance -4900 rubles (700 * 7) (D 26 / K 71)

In posting D20-K71 - travel expenses 4,900 (7 * 700 per diems), 6,000 (tickets), 20,000 (hotel - VAT)

4 900+6 000+20 000= 30 900

D19-K71- wrote off VAT 3600

D94-K71- wrote off business trip expenses - 30 900 + 3 600 \u003d 34 500

Total: 34 500 (D 26 33 900 rubles, D 19 3600 rubles)

2.3 Task number 3

Condition:

Calculate the salary of employees, make deductions from it, determine the amount to be issued and draw up a payroll for January 2011.

Ivanov: salary 18,000, work experience in the north for 3 years. I was on a business trip for 4 working days and was ill for 3 days. There are 20 working days in January. Alimony per child. Salary data for the previous two years:

Petrov: salary 15,000, work experience in the north for 8 years. January, vacation for 14 calendar days, 10 of them workers. In January 2011. Issued m / help 5100 rubles. One child. Salary data for 12 months:

1. Let's make calculations for Ivanov. Ivanov has not worked out 7 days out of 20 days. Based on this, the time wage will be \u003d 18,000 rubles. / 20days * 13days \u003d 11 700 rubles.

p / c and s / n \u003d (20 + 30) \u003d 50% \u003d 5850 rubles.

Let's calculate the salary for business trip days \u003d ((200,000 rubles + 100,000 rubles) / 220) * 4 \u003d 5,454 rubles.

The amount of benefits will be \u003d ((380,000 rubles + 190,000 + 35,500 + 7,000) / 730) * 3 \u003d 2,517 rubles.

Total accrued: 11,700 rubles. +5850 rub. + 5454 rub. + 2517 rub. \u003d 25521 rub.

Personal income tax \u003d (25,521 rubles-1,400 rubles) * 13% \u003d 3136 rubles.

Alimony \u003d (25,521 rubles -3,136 rubles) * 25% \u003d 5595 rubles.

Total withheld: 3,136 rubles. +5596 rub. \u003d 8732 rub.

For issuance: 25,521 rubles. -8 732 RUB \u003d 16 789 RUB

2. Let's make calculations for Petrov. From the terms of the assignment, we can conclude that Petrov was on vacation for 14 calendar days, of which 10 were workers, and 10 days worked.

The time wage will be \u003d (15,000 rubles / 20) * 10 \u003d 7,500 rubles.

s / c and s / n \u003d 70% \u003d 5250 rubles.

Vacation salary will be \u003d

(165000 rubles + 115000 rubles + 9783 rubles + 6848 rubles + 16500 rubles + 11500 rubles) * 14

(29.4 * 11) + ((29.4 / 30) * 20) \u003d 13 250 rubles.

Thus, accrued \u003d RUB 7500 + RUB 5250 + RUB 13250 \u003d RUB 26,000

Personal income tax will be \u003d (26,000 rubles-1,400 rubles) * 13% \u003d 3198 rubles.

Thus, for the issuance of 22,802 rubles. (26,000 rubles -3,198 rubles)

Based on the data received, we will draw up a payroll.

Payroll (for January)

Assessed	Withheld	Issuable
Time-based		For business trip days	Alimony

CONCLUSION

Based on the material presented in the work, a number of conclusions can be drawn.

The organization of remuneration at enterprises includes, first of all, the establishment of conditions (norms) for remuneration for work within certain labor duties (labor standards): the minimum wage rate, the wage scale (scheme), differentiation of rates (salaries) by complexity, differentiation rates (salaries) at the place of workers in the production process, differentiation of pay by the severity and intensity of labor. In organizations, it is also necessary to determine the terms of payment for work in excess of the standard of work (labor duties), additional payments for combining professions, for work with a smaller number of employees, bonuses for high quality work, for saving various types of resources, etc. The conditions also include a number of guarantees and compensation payments to the employee by the employer.

In addition to the establishment of payment conditions, the organization of wages also includes labor rationing and the use of various payment systems that establish a link between pay conditions and labor standards, on the one hand, and the performance of each employee, on the other. The choice of payment systems is not arbitrary. Each payment system is effective only if it meets specific conditions (technical, organizational, economic, socio-psychological, etc.).

The main requirements for the organization of wages at the enterprise and, accordingly, the criterion of its effectiveness are to ensure a real increase in wages while reducing its costs per unit of production and a guarantee of an increase in wages for each employee as the efficiency of the enterprise as a whole grows.

Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds included in the wage fund and social payments.

Analytical accounting of settlements with personnel for wages is carried out for each employee of the organization. The main document on the labor activity and work experience of the employee is the work book of the established sample. Synthetic accounting of settlements with employees of the organization for all types of remuneration, bonuses, benefits, pensions to working pensioners, for the payment of income on shares and other securities of this organization is carried out on passive account 70 "Payments with personnel for remuneration".

Thus, one of the most important activities of the accounting department of any enterprise, both in Russia and abroad, is the accounting of the wages of the enterprise's employees. Accounting for labor and wages is one of the most labor-intensive and responsible areas of an accountant's work. He rightfully occupies one of the central places in the entire accounting system at the enterprise.

LIST OF USED LITERATURE AND SOURCES

1. Labor Code of the Russian Federation [Text]: dated 30.12.2001 N 197-FZ (as amended on 23.07.2013) (as amended and supplemented, coming into force from 01.09.2013). -M .: Jurist, 2013.-421p.

2. Amosov, A. On the regulation of wages in the Russian Federation [Text] / A. Amosov // Man and labor. - 2008. - No. 2. - pp. 29-33.

3. Bakaev, A.S. Accounting [Text] / A.S. Bakaev.-M .: Accounting, 2008. -349s.

4. Babaev, Yu.A. Accounting [Text] / Yu.A. Babaev -M .: Welby, 2011. -542s.

5. Baygereev, M. Wages - the main form of income of the able-bodied population [Text] / M. Baigereev // Man and Labor. - 2010. - No. 5. - P.46.

6. Boyanova, A.A. New payment systems [Text] / А.А. Boyanova // Accounting. -2010. -№6. -P.44

7. Genkin, B.M. Economics and sociology of labor [Text] / BM Genkin.- M .: NORMA, 2010. -546p.

8. Dudchenko, O. N. Salary: calculation and accounting [Text] / ON. Dudchenko -M .: Exam, 2010. -421p.

9. Kondrakov, N. P. Accounting [Text] / N.P. Kondrakov. -M .: Infra-M, 2008.-343s.

10. Kupriyanova, T.V. Accounting for payroll settlements with personnel [Text] /ТВ. Kupriyanov. // Accounting. -2010. -№11. -S.27

11. Lushnikova, M.V. Basic concepts of the institution of remuneration: the minimum wage and incentive payments [Text] / M.V. Lushnikova // Bulletin of the Yaroslavl State University. -2010. -№1. -P.31

12. Makova, T.S. Accounting for payroll with personnel [Text] /Т.С. Makova // Accounting. -2009. -№5. -P.33

13. Chebyuryukova, V.V. Accounting. Typical wiring. Drawing up and analysis of reporting. Features for small businesses: practical. manual. [Text] / V.V. Chebyuryukov. - M .: TK Welby, 2010.-321s.

14. Yashina, T.S. Accounting for payroll settlements with personnel [Text] /Т.С. Yashina // Accounting in commercial organizations. -2010. -№6. -P.63

APPENDIX A

Typical transactions for the accounting of settlements with personnel for labor remuneration Accounting. -M .: Prospect, 2007.228s.

Primary document		Corresponding accounts


Settlement and payment bill	Wages were calculated on the basis of tariffs and official salaries, which form the basis of the system of remuneration adopted at the enterprise: to employees of industrial enterprises; employees of trade, trade and purchasing, supply organizations and catering establishments
Incoming cash register	Overpaid wages, etc., have been entered into the cashier (correctional entry)
Sick leave payroll	Allowances for temporary disability and other accruals have been accrued at the expense of off-budget funds
Settlement and payment bill	Accrued amounts due to employees at the expense of other enterprises, third parties, etc.
Settlement and payment bill	Accrual of employee benefits from profits remaining at the disposal of the enterprise or special funds
Court order, payroll	Recovery of shortfall amounts previously attributed to employees
Settlement and payment bill	When creating reserves in the prescribed manner, accrued: vacation pay and remuneration for the results of the year
Settlement and payment bill	Employees from the cash desk were paid amounts for wages
Tax card, payroll	Personal income tax withheld
Loan agreement, payroll	Deductions were made from the employee's salary to repay the loan amount
Payroll	Deductions on writs of execution in favor of third parties, as well as for uniforms, for goods purchased on credit, etc.
Accounting information	The salary not received on time has been deposited
	Debt on the advance payment issued against the account was deducted from the employee's salary
Order of the head, payroll	Amounts were withheld from the wages of the guilty persons to cover the shortfalls in excess of the norms of loss and losses from damage

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FEDERAL EDUCATION AGENCY

RUSSIAN STATE UNIVERSITY them. I. KANTA

DEPARTMENT OF FINANCE, CASH CIRCULATION AND CREDITS

COURSE WORK ON THE TOPIC

PECULIARITIES OF ACCOUNTING ACCOUNTING FOR LABOR PAYMENT IN THE TRADE INDUSTRY ENTERPRISES.

(in the discipline "Accounting")

Performed:

4th year student, 1st group

faculty of Economics

directions "Economics"

Kompaniets V.V.

Supervisor:

senior Lecturer

Sinitsina D.G.

KALININGRAD

Introduction 3

1. Concept, essence, forms of remuneration. five

1.1 Concept, essence and tasks of remuneration 5

1.2 Classification of systems and forms of remuneration 7

1.3 Legal regulation of accounting of 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 payroll settlements with personnel. 17

2.3 Deductions and deductions from wages 19

3. Accounting for wages in a trade organization 25

3.1 Features of the trade organization 25

3.2 Registration of settlements with staff on remuneration

in a trade organization 31

Conclusion 34

List of used literature 36

Labor is an essential 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 the accounting data.

Wages are a part of the social product allocated to the personal consumption fund of workers in accordance with the quantity and quality of labor expended. In addition, part of the social product goes to funds for social security and cultural and public services.

Accounting for labor and wages should ensure: control over the fulfillment of the task for the growth of 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 areas of costs; control over the correctness and timeliness of payroll settlements with employees of the enterprise; control over the expenditure of the wage fund (wages) and payment of bonuses, etc. Rational organization of labor and wages accounting contributes to a conscientious attitude towards work. At the same time, it is important to strengthen the dependence of the wages and bonuses of each employee on his personal labor contribution and the final results of the work of the team, the decisive elimination of elements of equalization, and further improvement of the regulation of labor costs and forms of remuneration.

The purpose of this course work is to study the accounting of labor and its payment in a trade organization.

Coursework objectives:

1. Definition of the concept and essence of wages;

2. Determination of tasks of accounting for labor and wages;

3. Study of the forms and systems of remuneration;

4. Study of the legal regulation of labor accounting and wages;

5. Determination of the wage fund;

6. Revealing the features of a trade organization and accounting for wages in it.

1. Concept, essence, forms of remuneration.

1.1. Concept, essence and tasks of remuneration

Labor 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, the dynamics of economic growth.

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.

Wages are characterized by a number of features:

1. Paid for the performance of the employee's labor function;

2. The basis for payment is the employee's compliance with the established labor standards;

3. The amount of wages is established in accordance with the quantity and quality of labor and taking into account the collective result;

4. Labor remuneration is made according to predetermined rates and rates;

5. Labor 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 market conditions, the essence of wages should be considered based on the following positions:

2. wages are remuneration, calculated in monetary terms, which, in accordance with the employment contract, the owner or his authorized body pays the employee for the work performed;

3. wages are an element of the labor market, acting as the price at which the employee sells his labor;

4. for a hired worker, 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 workers in achieving high end results.

For the employee and for the employer, work and remuneration have different purposes and meanings. For an employee, wages are the main item of his income, a means of improving the well-being of himself and his family members. For the employer, these are production costs, which he seeks to minimize, especially per unit of production.

In accordance with Art. 129 of the Labor Code of the Russian Federation, wages (employee remuneration) - remuneration for labor depending on the employee's qualifications, complexity, quantity, quality and conditions of work performed, as well as compensation payments and incentive payments.

From this definition, you can derive the formula for wages:

OTP \u003d OZp + P + D, (1)

where OTP is the employee's salary, OZp is the payment accrued to employees for the time actually worked and work performed at established rates, tariff rates or salaries, P are bonuses for overfulfilling the volume of work, overtime, as well as other payments established in the employment contract , D - payments for the time not worked in the organization, accrued in accordance with the current labor legislation: payment of regular vacations, breaks in the work of nursing mothers, preferential hours for adolescents, 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:

· Timely and correct calculation of basic wages, incentive and compensatory allowances and additional payments;

· Correct calculation of the amount of bonuses and remuneration to employees for the effective performance of labor functions;

· Determination of deductions from the accrued wages;

· Accounting of settlements with employees of the organization on accrued wages;

· Accounting of settlements with the budget, extra-budgetary funds for taxes and fees charged on wages;

· Control over the rational use of labor resources, payroll;

· Correct assignment of the accrued wages and social insurance contributions to the accounts of production and circulation costs and to the accounts of targeted 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 .

The remuneration system is understood as a method of calculating the amount of remuneration payable to employees of an enterprise in accordance with the labor costs they have made or according to the results of labor.

Forms and systems of wages establish the 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 actual hours worked. Otherwise, the form of remuneration establishes how labor is assessed when it is paid: for specific products, for time spent, or for individual or collective performance results.

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

FEDERAL EDUCATION AGENCY

RUSSIAN STATE UNIVERSITY them. I. KANTA

DEPARTMENT OF FINANCE, CASH CIRCULATION AND CREDITS

COURSE WORK ON THE TOPIC

PECULIARITIES OF ACCOUNTING ACCOUNTING FOR LABOR PAYMENT IN THE TRADE INDUSTRY ENTERPRISES.

(in the discipline "Accounting")

Performed:

4th year student, 1st group

faculty of Economics

directions "Economics"

Kompaniets V.V.

Supervisor:

senior Lecturer

Sinitsina D.G.

KALININGRAD

Introduction 3

1. Concept, essence, forms of remuneration. five

1.1 Concept, essence and tasks of remuneration 5

1.2 Classification of systems and forms of remuneration 7

1.3 Legal regulation of accounting of 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 payroll settlements with personnel. 17

2.3 Deductions and deductions from wages 19

3. Accounting for wages in a trade organization 25

3.1 Features of the trade organization 25

3.2 Registration of settlements with staff on remuneration

in a trade organization 31

Conclusion 34

List of used literature 36

Labor is an essential 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 the accounting data.

The purpose of this course work is to study the accounting of labor and its payment in a trade organization.

Coursework objectives:

1. Definition of the concept and essence of wages;

2. Determination of tasks of accounting for labor and wages;

3. Study of the forms and systems of remuneration;

4. Study of the legal regulation of labor accounting and wages;

5. Determination of the wage fund;

6. Revealing the features of a trade organization and accounting for wages in it.

1. Concept, essence, forms of remuneration.

1.1. Concept, essence and tasks of remuneration

Wages are characterized by a number of features:

1. Paid for the performance of the employee's labor function;

2. The basis for payment is the employee's compliance with the established labor standards;

3. The amount of wages is established in accordance with the quantity and quality of labor and taking into account the collective result;

4. Labor remuneration is made according to predetermined rates and rates;

5. Labor 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 market conditions, the essence of wages should be considered based on the following positions:

2. wages are remuneration, calculated in monetary terms, which, in accordance with the employment contract, the owner or his authorized body pays the employee for the work performed;

3. wages are an element of the labor market, acting as the price at which the employee sells his labor;

4. for a hired worker, 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 workers in achieving high end results.

From this definition, you can derive the formula for wages:

OTP \u003d OZp + P + D, (1)

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 assignment of the accrued wages and social insurance contributions to the accounts of production and circulation costs and to the accounts of targeted 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 .

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

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

For the tariffication of work and the assignment of tariff and qualification categories, tariff and qualification reference books are intended, which include tariff and 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.

A time-based payment is called a form of payment when the employee's basic earnings are calculated at the established tariff rate or salary for the actual hours worked, that is, the basic earnings depend on the qualification level of the employee and the hours worked.

In a simple time-based wage system, wages depend on the wage rate or salary and hours worked. With a time-bonus system of remuneration, an employee in addition to a salary (tariff, salary) for actually worked time receives an additional bonus. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the employee's contribution to the overall results of work. According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly. With hourly wages, earnings are calculated based on the hourly wage rate and the hours actually worked by the employee. With daily wages, wages are calculated based on 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 this month.

Time-bonus wages according to the method of accrual differ on hourly and monthly. Wages are calculated based on the tariff rate per hour and the actual hours worked, which is noted in the timesheets. The time wage is then calculated based on the wage rate. With a monthly payment, employees' wages are calculated according to the salaries approved in the staffing table by order for the enterprise, and the number of days of actual attendance at work.

Under a piece-rate system, the basic earnings of an employee depend on the price set per unit of work performed or manufactured product.

In a direct piece-rate system, the size of a worker's earnings is determined by the amount of products he has produced for a certain period of time or the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the worker's earnings increase in direct proportion to his output. To determine the rate according to 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 the rate of output. The rate can be determined by multiplying the hourly rate corresponding to the category of work by the time rate, expressed in hours.

With an indirect piece-rate system, the worker's earnings are made dependent not on personal output, but on the results of the labor of the workers they serve. The calculation of the worker's earnings with indirect piecework payment can be made either on the basis of indirect prices and the number of products made by the workers being served. To obtain an indirect rate, the daily wage rate of a worker paid under the indirect piece-rate system is divided by the service rate set for him and the daily output rate of the workers served.

Under the piece-rate-bonus system, earnings depend not only on payment at direct piece-rate rates, but also on the bonus paid for the implementation and overfulfillment of the established quantitative and qualitative indicators.

In the case of a lump-sum system, the amount of payment is set not for a separate operation, but for the entire pre-established set of works with the determination of the deadline for its completion. The amount of remuneration for the performance of this complex of works is announced in advance, as well as the deadline for its performance before the start of work. If it takes a long time to complete the piecework 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 for lump-sum payment was the availability of work standards.

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

The tariff-free wage system is used in a market economy, the most important indicator of which for each enterprise is the volume of products and services sold. The larger the volume of products sold, the more efficiently this enterprise works, therefore, wages and salaries change depending on the volume of production. A type of tariff-free wage system is the contract system. With a contractual form of hiring workers, wages are calculated in full accordance with the terms of the contract, which specifies: working conditions, rights and obligations, working hours and wages, a specific task, consequences in case of early termination of the contract. The contract is signed by the head of the company and the employee. It is the basis for the resolution of all labor disputes.

A mixed system is a wage system that simultaneously has the features of a tariff and a tariff-free system. 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 employee's official salary (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.
The remuneration system based on a commission is a form of remuneration based on the final result. The size of the salary is set in the form of a fixed percentage of the income received by the enterprise from the sale of products (works, services). As a rule, remuneration for labor on a commission basis is applied to employees of sales departments, advertising and insurance agents, etc.
Dealer mechanism. The dealer most often makes transactions of an intermediary nature and is rewarded by the difference in the value of the goods. In this case, a dealer is an entrepreneur who sells products that he bought in bulk.

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

At present, the traditional forms of remuneration are time-based and piece-rate, which are widely used in the practice of enterprises. At the same time, the advantage in small businesses is increasingly given to time-based pay (salary systems).

1.3. Legal regulation of labor and wage accounting

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 regional coefficients and percentage of allowances;

Establishment of state guarantees for labor remuneration.

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

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

The fundamental document regulating wages and their accounting is the Labor Code of the Russian Federation.

The code addresses the following aspects of labor relations:

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

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

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

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

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

6) Issues of protection of labor rights of workers. (Art. 352 - 419).

7) Responsibility for violation of labor laws. (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 employees 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 legal regulation of labor relations and other relations directly related to them concerning:

Labor organization and labor management;

Employment with this employer;

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

Social partnership, collective bargaining, collective bargaining and agreements;

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

Liability of employers and employees in the world of work;

Supervision and control (including trade union control) over the observance of labor legislation);

Labor dispute resolution.

The sources of labor law are regulatory legal acts regulating public relations in the field of labor and relations directly related to them. If the norms of labor law, which are contained in normative legal acts with lower legal force, contradict the Labor Code, then the norms of the Labor Code are applied. 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 and laws of the constituent entities of the Russian Federation adopted in accordance with it, containing labor law norms

Other regulatory legal acts containing labor law norms

· By decrees of the President of the Russian Federation

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

Regulatory legal acts of 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. The 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 organization's expenses related to labor remuneration, as well as other payments to employees, are divided into three parts:

Salary fund;

Social payments;

Expenditures not related to payroll and social benefits.

The payroll includes:

Expenses not included in the wages fund and social payments include:

1. Income from shares and other income from 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 industrial accidents and occupational diseases;

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

4. The cost of uniforms issued free of charge, uniforms remaining 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 reports on labor, the sums of money accrued for the reporting period are shown regardless of the sources of their payments and items of estimates in accordance with the payment documents, according to which calculations on wages, bonuses, etc. were carried out with employees. regardless of the term of their actual payment.

The amounts accrued for annual and additional vacations are included in the payroll of the next month only in the amount attributable to vacation days in the reporting month. The amounts due for the days of leave in the next month are included in the payroll of the next month.

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

In the case of payment in kind and the provision of social benefits, the 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, the difference between their full value and the amount paid to employees is included.

2.2. Synthetic accounting of payroll settlements with personnel.

Payments of a trade organization with personnel for wages are reflected on account 70 "Payments with personnel for wages". This account is passive in relation to the balance sheet, the loan reflects the outstanding obligations of the trade organization to the personnel.

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

Debit account 44 "Costs of sale"

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

Debit of account 96 "Reserves for future expenses"

Credit account 70 "Payments with personnel for labor".

This entry indicates that only used vacations can be written off at the expense of the reserve. Compensation for non-use is related to payment costs. The indicated amounts may not be deducted from the reserve. This form is determined by tax legislation (clause 8 of article 255 of the Tax Code).

If an employee is contractually 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 calendar of a 6-day working week.

If vacation pay goes to the next reporting month and the company does not create a reserve for future holidays, a record is drawn up:

Debit of account 97 "Deferred expenses"

Credit account 70 "Payments with personnel for labor".

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

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

Leave compensation not related to dismissal is subject to the unified social tax (UST).

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

Credit account 68 "Settlements for taxes and fees", subaccount "Settlements with the budget for personal income tax".

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

71 "Settlements with accountable persons" - for the amount of outstanding business trip arrears;

73 "Settlements with personnel for other operations", subaccount 2 "Settlements for compensation for material damage", etc.

Salary payments:

1. Through the cashier: Debit of account 70 "Payments with personnel for labor"

Credit account 50 "Cashier".

2. By plastic cards: Debit of account 70 "Payments with staff on remuneration"

Credit account 51 "Settlement accounts".

Refund of the overpaid amount to the cashier:

Debit account 50 "Cashier"

Credit account 70 "Payments with personnel for labor".

Unclaimed wages are recognized as deposited. The accountant debits this amount from account 70 "Payments with personnel for labor remuneration" to account 76 "Settlements with various debtors and creditors".

By agreement with the administration, the employee can receive wages in non-cash 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 wages. This amount is also subject to personal income tax, as it is also the employee's income.

For a trader, this transaction is recognized as a sale of goods:

Debit of account 70 "Payments with personnel for wages"

Credit account 90 "Sales", subaccount 1 "Revenue".

The book value of the goods is simultaneously debited from the warehouse:

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

Credit account 41 "Goods", subaccount 1 "Goods in warehouses".

The costs of such operations are considered as current costs and after their formation on account 44 "Sales costs" are written off to the debit of account 90 "Sales", sub-account 2 "Cost of sales" for the cost of VAT:

Debit account 90 "Sales", sub-account 3 "VAT"

Credit of account 68 "Calculations of taxes and fees", subaccount "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 some 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. Obligatory withholdings are income tax, withholdings and the Pension Fund of the Russian Federation, according to orders of execution and notaries' inscriptions 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 provided by the ZhKO organizations); for keeping a child in departmental preschool institutions; for damage caused to production; for damage, shortage or loss of material values; for marriage; cash payments; for goods purchased on credit; payment for periodicals; trade union membership fees; transfers to third-party organizations and to the mutual assistance account; transfers to branches of the Savings Bank.

Personal income tax is withheld in accordance with the procedure established by the Government of the Russian Federation, and has several important features:

- the basis for determining the amount of tax charged 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 salary.

Income tax is levied on employees' income above the established minimum wage at the established rate of 13%. Income received in kind is 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 incapacity for work), 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 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 times and 1 times the minimum monthly wage for categories of citizens who have received the right to reduce taxable income, as well as the amount of income transferred to charitable purposes, offsetting the tax amount 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 to be excluded from the total annual income.

Personal income tax is collected only by deducting tax amounts from their income. Payment of tax on income of citizens at the expense of organizations is not allowed. Tax is withheld from income received not at the place of the main job at the rate with the offset of the tax amount previously withheld; the minimum monthly wages and expenses for the maintenance of children and dependents are not excluded from income of citizens.

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

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

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

The grounds for withholding alimony are writ of execution, and if they are lost, duplicates of these sheets, as well as written statements of citizens about the voluntary payment of alimony. The collection of alimony is made from all types of income and additional remuneration both for the main and for combined work, from dividends, benefits for state social insurance, 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 hand over the withheld amounts to the claimant personally from the cash desk, transfer it by mail with an accepted payment order (with attribution of the transfer costs to the claimant) or transfer it to the accounts of the claimants on deposits in the branch of the Savings Bank on the basis of a written application from the applicant ... If the applicant's address is unknown, then the withheld amounts are transferred to the deposit account of the People's Court at the location of the organization. Material liability of employees for material damage caused to the enterprise is provided for by the Labor Code of the Russian Federation. The amount of damage is determined by the actual losses according to the accounting data. In the event 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 values \u200b\u200b- at the customs value, taking into account the paid customs duties, tax payments and other costs.

Within the limits of the average monthly earnings of the employee, damage is compensated by order of the administration, which must be done no later than 2 weeks from the date of discovery of the damage caused and turned to execution no earlier than 7 days from the date of notification to the employee. If the employee has refused voluntary compensation for damage, the administration takes legal action.

Deductions from accrued wages are reflected:

Debit of account 70 "Payments with personnel for wages"

Credit of accounts 68 "Settlements with the budget" (for the amount of income tax); 69 "Payments for social insurance and security", subaccount 2 "Payments for pension security" (in 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 staff on other operations" (for amounts for goods sold on credit, for loans from banks, for loans provided, for amounts collected to compensate for shortages, paid fines); 76 "Settlements with different debtors and creditors" (for amounts according to executive documents), etc.

The repayment of debts to the budget and the Pension Fund on deductions is reflected in the debit of accounts 68 and 69 from the credit of account 51 "Current account", and for alimony - on the debit of account 76 from the credit of accounts 50 "Cashier" (when issuing withheld amounts from the cash desk), 51 "Current account" (when transferring by mail or crediting to the recipient's account in the Savings Bank). Accounting for payments for compensation for material damage is carried out on the 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 guilty persons, from the credit of accounts 84 "Shortages and losses from damage to values" (for the book value of missing and damaged values), 83 "Deferred income" (for the difference between the book value of these values \u200b\u200band the amount recovered from the guilty persons), 28 "Marriage in production" (for losses from defective products), etc. On the credit of account 73, subaccount 3, reflect the repayment of the amounts of material damage in correspondence with accounts: 50, 51 - for the amount of payments made ; 70 "Payments to personnel on remuneration" - for the amount of deductions from wages; 26 "General expenses" - for amounts that, by a court decision, cannot be recovered from the culprit because of his insolvency.

3. Accounting for wages in a trade organization

3.1. Features of the trade organization

Trade is one of the most important sectors of the national economy, since it ensures the circulation of goods, their movement from the sphere of production to the sphere of consumption. It can be viewed as a type of 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 entrepreneurial activity).

Many enterprises carry out trade operations along with other types of activity, while the main difficulties for the accounting department are associated with the peculiarities of accounting for various operations depending on the type of trade activity: wholesale, retail, accounting features also have intermediary activities.

In accordance with the current legislation, commercial enterprises are obliged to keep separate records for the following purposes:

· Calculation of income tax;

· Calculation of value added tax;

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

The relevant rules for maintaining separate accounting, adopted by the trade organization, are enshrined in its accounting policy. The main regulatory document governing the basis for the formation and disclosure of an organization's accounting policy for accounting purposes is PBU 1/98. The accounting policy of the organization takes into account the characteristics of the industry to which it belongs (retail or wholesale trade, public catering).

Trade organizations are traditionally invited to work with account 44 "Costs of sale" (formerly "Costs of circulation") by items of costs of circulation in analytical accounting. The nomenclature of items of distribution costs for wholesale, retail and public catering enterprises is determined by the Methodological Recommendations for Cost Accounting and includes 14 items:

· Fare.

· Labor costs.

· Contributions 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.

· Deterioration of sanitary and special clothing, table linen, dishes, appliances, and other MBP.

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

· Expenses for storage, extra sorting and packing of goods.

· The cost of paying interest for the use of loans.

· Loss of goods and technological waste.

· Expenses for packaging.

· Other expenses.

The composition of labor costs in trade organizations includes:

· 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 according to systemic provisions: bonuses (including the cost of in-kind bonuses) for production results, including remuneration based on the results of work for the year, premiums to tariff rates and salaries for professional skill, high achievements in labor, etc .;

Compensatory payments related to the working hours 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 given out 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 vacations (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, equivalent localities and in remote regions of the Far East, payment of preferential hours for adolescents, breaks in the work of mothers to feed the child, as well as the time associated with medical examinations, performance of state duties;

· Payments to employees dismissed from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff;

· One-time bonuses for length of service (bonuses for length of service in a specialty in a given farm) in accordance with current legislation;

· Payments due to regional regulation of wages, including: payments by regional coefficients and coefficients for work in deserts, waterless and high mountainous areas, made in accordance with the current legislation; allowances to wages provided for by legislation for continuous work experience in the Far North and equivalent areas and other areas with difficult natural and climatic conditions;

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

Payment in accordance with the current legislation of educational leaves provided 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 educational institutions, in evening (shift) and correspondence general education schools, as well as those entering graduate school;

· Payment for the time of forced absence or performance of lower-paid work in cases stipulated by law;

· Additional payments in the event of temporary disability before actual earnings, established by law;

· The difference in salaries paid to employees employed from other organizations with the preservation for a certain period (in accordance with the legislation) of 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 to state 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;

· Remuneration of labor 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 labor of students of general education schools during the period of vocational guidance;

· Remuneration of students of higher educational institutions and students of secondary special and vocational educational institutions working as part of student teams;

· Remuneration of employees who are not on the staff of a trade enterprise for their performance of work under concluded civil contracts (including a work contract), if settlements with employees for 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 expenses financed from the profit remaining at the disposal of the enterprise and other targeted receipts).

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

· Bonuses paid from the special purpose fund and earmarked income;

Material assistance (including gratuitous material assistance to employees for an initial contribution for cooperative housing construction, for partial repayment of a loan provided for cooperative and individual housing construction), an interest-free loan for improving housing conditions, setting up a household and other social needs;

Payment of additional leaves provided under the collective agreement (in excess of those provided for by law) to employees, including women raising children, payment of travel of the employee's family members to the place of using the vacation and back (in accordance with the current legislation for enterprises located in the Far North regions, equated to them localities and in remote areas of the Far East);

Allowances to pensions, one-time benefits to retiring labor veterans, income (dividends, interest) paid on shares and contributions of the labor collective of a trade enterprise, compensation payments in connection with price increases made in excess of the income indexation by decisions of the Government of the Russian Federation, compensation the rise in the cost of food in canteens, canteens and dispensaries, or its provision at discounted prices or free of charge (except for special meals for certain categories of workers in cases stipulated by law);

· Payment of travel to the place of work by public transport, special routes, departmental transport (except for amounts to be attributed to the cost of products (works, services);

· Price differences for products (works, services) provided to employees of the enterprise or released 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 education (sports) events, subscriptions and goods for personal consumption of employees and other similar payments and costs incurred from 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 manufacturing trade enterprises, in the absence of the required amount of funds for labor remuneration, in agreement with the workers, they can use the in-kind form of payment for labor, trade enterprises have the necessary items for this - goods. But the payment of wages in goods should be used only as a temporary fact, and also only on a voluntary basis. The organization of accounting for settlements with employees in case of payment in kind affects both accounts for accounting for settlements with employees and charges in connection with this to the wage fund of mandatory insurance contributions to state non-budgetary funds, and sales accounts with the calculation and payment of sales taxes.

Another feature of trade organizations is the fact that a number of employees are financially responsible persons who accept, store and dispense inventory, and therefore bear full financial responsibility for the values \u200b\u200bentrusted 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 these conditions, each trading company is trying to break down accounts into groups in order to streamline the overall accounting system at the enterprise, including for the purpose of streamlining labor costs.

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

The main register used for processing payments to employees for wages is the payroll. This is a register of analytical accounting, compiled for each employee, by division, by type of payment and deductions.

The payroll has several indicators:

1. Accrued by type of payment - turnover on the credit of account 70 "Payments with personnel on remuneration";

2. Withheld and credited by types of payments and credits - turnover on the debit of account 70 "Payments with personnel on remuneration";

3. For payment - the balance on account 70 "Payments with personnel for labor".

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

An organization can use several options for processing payments with personnel:

1. Drawing up a payroll, in which two registers are combined: payroll and payroll;

2. Drawing up payroll for calculating wages and payroll - for paying wages.

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

The basis for drawing up a payroll or filling in personal accounts are:

1. Timesheet - for calculating time wages and other types of wages, which are based on hours worked.

2. Accumulative wage cards - for workers - pieceworkers.

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

4. The decision of the judicial authorities on withholding according to the writ of execution.

Issuance of wages is made according to payrolls on the established days of the month. The basis for the right to issue is the presence of an order to pay the specified amount. Issuance is made within three days from the date of receipt of money at 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 is closed with two amounts: issued in cash and deposited. For the deposited amount, the cashier draws up a register of unissued wages, after which he transfers to the accounting department the payroll and the register of unreleased wages for checking and issuing an expense cash order for the issued amount of wages. An expense cash order is sent to the cashier for registration in the cash book. Details of the cash outflow order are affixed to the payroll.

CONCLUSION

In conclusion of this course work, I note that one of the main economic categories that unite 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, the dynamics of economic growth.

Thus, remuneration is a system of relations associated with 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 basic wages, incentive and compensatory allowances and additional payments;

· Correct calculation of the amount of bonuses and remuneration to employees for the effective performance of labor functions;

· Determination of deductions from the accrued wages;

· Accounting of settlements with employees of the organization on accrued wages;

· Accounting of settlements with the budget, extra-budgetary funds for taxes and fees charged on wages;

· Control over the rational use of labor resources, payroll;

correct assignment of the accrued wages and social insurance contributions to the accounts of production and circulation costs and to the accounts of targeted sources of funding.

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

The second chapter examines the main forms and systems of remuneration: tariff, which is subdivided into time-based and piece-rate, 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 concerning the payroll has been studied. The payroll includes:

1. Payment for hours worked, as well as remuneration for the work of persons hired part-time and employees of unregistered staff;

2. Payment for unworked time - payment of annual and additional paid vacations, downtime through no fault of workers, preferential hours of adolescents;

3. One-time incentive and other payments (bonuses 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 of food costs, the cost of housing provided to employees free of charge, 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 - a supplement to the pensions of retirees working in an organization, one-time benefits upon retirement, payment of vouchers for employees and their families for treatment, rest, travel and travel at the expense of the organization, etc.

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 rates of labor costs (labor duties of employees); apply tariff rates (salaries) that ensure the reproduction of the labor force of the appropriate qualifications; 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 "Payments with personnel for wages". This account is passive in relation to the balance sheet, the loan reflects the outstanding obligations of the trade organization to the personnel.

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

Remuneration for 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.

Deductions from wages are recorded in accordance with Article 138 of the Labor Code.

The main register used for processing 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 division, 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 by Federal Laws of 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 05.08.2005 N 146-FZ (as amended by Federal Laws of 30.12.2008 N 323-FZ)

4. Constitution of the Russian Federation

5. Regulation on accounting "expenses of the organization" pbu 10/99 (as amended by the Orders of the Ministry of Finance of the Russian Federation of 30.12.1999 N 107n, of 30.03.2001 N 27n, of 18.09.2006 N 116n, of 27.11.2006 N 156n)

6. Labor Code of the Russian Federation of 30.12.2001 N 197-FZ (as amended by Federal Laws of 25.11.2009 N 267-FZ)

7. Astakhov V.P. Trade accounting. - 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 public catering. - 2002. - No. 10.

9. Kamorjanova N.A., Kartashova I.V. Accounting. 6th ed., - SPb .: Peter, 2009 .-- 320 p.

10. Kondrakov N.P. Self-study book on accounting. - M .: Prospect, 2000.-416 p.

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

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

13. Khakhonova N.N. Basics of accounting and auditing. Phoenix Textbooks series. - Rostov n / a, 2003.

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

ECONOMIC SCIENCES

E.N. Abalakova

Novosibirsk State University of Economics and Management "NINH" 5th year student of the Faculty of Corporate Economics and Entrepreneurship

novosibirsk, RF

ACCOUNTING OF PAYMENTS WITH PERSONNEL FOR LABOR

annotation

This article revealed the concept and essence of wages. The features of accounting for settlements with personnel on wages in a commercial organization are highlighted, examples and postings related to the formation of accounting information on settlements arising between employees of the enterprise are given.

Keywords:

wages, salaries, payroll, payroll, accounting

The Labor Code of the Russian Federation provides different definitions of the terms "wages" and "wages":

Salary - remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as payments of a compensatory and incentive nature - Article 129 of the Labor Code of the Russian Federation.

And although in everyday life these terms are often referred to as synonyms, the concept of "wages" has a much broader and more voluminous interpretation in comparison with the term "wages". Remuneration for labor includes not only the system for calculating remuneration for labor, but also the entire set of relations that arise between the employer and the employee in the labor process. For example, the regimes used, systems and forms of remuneration, the rules for documenting the use of working time and labor costs, the timing of payment of wages and much more.

Thus, "wages" is the compensation provided by the employer to the employee for the labor expended by him in the production process.

The amount of remuneration of employees is of great importance for both employees and the employer and must correspond to the quality and quantity of work performed. For an employee, this is the main source of income, a means of reproducing his labor force and increasing the level of welfare; for an employer, it is the means spent by him to attract labor. which is one of the main cost items in the cost of production.

The very process of organizing remuneration at the enterprise is determined by the tariff system and forms of remuneration.

The procedure for calculating wages at the enterprise depends on which payment system is chosen. The two basic ones are tariff and non-tariff, the scheme is shown in Figure 1.

There are several forms of remuneration, an enterprise independently chooses a convenient form of payment for its activities, and in one organization, different employees may have a different form of payment.

The main forms of remuneration are time-based and piece-rate. With timephased form

payment is made for the time actually worked.

In case of piecework, payment is made for the amount of products produced (work performed, services rendered). Forms of remuneration contain their own systems, the diagram is shown in Figure 2.

There are two types of wages - basic and additional. The main one is the payment accrued to employees for the hours worked, the quantity and quality of work performed. Additional wages include payments for unworked time:

payment of regular, additional and educational leaves;

Temporary disability allowance;

Severance pay upon dismissal, etc.

Every month the accounting department carries out the calculation, calculation and payment of wages to employees. The composition of the primary documents required for calculating wages also depends on the system of remuneration of workers established in the organization.

The grades assigned to workers and official salaries are indicated in contracts, agreements or orders, the amount of work performed - in orders, the amount of time worked - in the time sheet. These documents serve as the basis for the accountant to calculate wages.

For the correct calculation of wages in the organization, deviations from normal working conditions must be taken into account, which require additional time and labor costs and are paid in addition to the current rates.

The Labor Code establishes the obligation of the employer to pay increased wages for work in conditions deviating from normal conditions (work at night and overtime, on holidays, etc.) - Art. 149 of the Labor Code of the Russian Federation.

In commercial organizations, to summarize information about settlements with personnel for all types of wages, bonuses and benefits, account 70 "Payments to personnel for wages" is intended.

On the credit of account 70 "Payments with personnel on remuneration" the amounts are reflected:

Wages due to employees (in correspondence with accounts for accounting for production costs (sales costs));

Labor remuneration accrued at the expense of the vacation pay reserve or the remuneration reserve (in correspondence with account 96 "Reserves for future expenses");

Accrued benefits for social insurance of pensions (in correspondence with account 69 "Settlements for social insurance and security");

The debit of account 70 "Settlements with staff on remuneration" reflects:

Paid amounts of wages, bonuses, benefits, pensions, etc .;

The paid amounts of income from participation in the capital of the organization;

Amounts of accrued taxes, payments under orders of execution and other deductions.

Tables 1 and 2 show the main correspondence for accounting of settlements with personnel for payment

labor on credit and debit account 70.

Table 1

Typical postings on the debit of account 70

Debit Credit

Paid from the cash desk (transferred from the current account) wages (dividends) to employees 70 50 (51)

Personal income tax withheld from wages of employees 70 68

The amount of material damage withheld from the employee's salary 70 73/2

Lost wages deposited 70 76/4

Alimony withheld from wages 70 76

Accountable amounts that were not returned within the prescribed period were withheld from the employee's salary 70 94

table 2

Typical transactions on account 70 credit

Debit Credit

Accrued wages to workers employed in the main (auxiliary) production 20, 23, 25 70

Accrued salaries for management personnel 26 70

Debit Credit

Accrued wages to employees engaged in the sale of goods (finished products) 44 70

Benefits accrued to employees at the expense of the organization 20, 23, 25, 26 70

Benefits accrued to employees at the expense of social insurance funds 69/1 70

Accrued wages to employees engaged in the process of obtaining unrealized or operating income 91/2 70

Accrued vacation pay at the expense of the vacation pay reserve 96 70

Although the standard chart of accounts does not provide for a breakdown of 70 accounts into sub-accounts, any organization can itself approve the necessary analytics, taking into account the requirements of the order of the Ministry of Finance No. 94n of October 31, 00.

For example, for the convenience of accounting and simplification of analysis, the following sub-accounts can be opened for account 70:

70.01 - to reflect accruals for wages to employees, in correspondence with cost accounting accounts;

70.02 - to reflect the accruals for basic and additional holidays;

70.03 - to reflect the accruals of various benefits and compensations, in correspondence with the corresponding expense accounts;

70.04 - to reflect various payments not provided for by the collective agreement;

70.05 - to reflect the amounts of various deductions, for example, withholding personal income tax - in correspondence with account 68.01, withholding alimony - with account 76, and the amounts withheld as compensation for damage caused by the employee - with account 73;

70.06 - reflects the amount of wage arrears both to employees and employees' debts to the organization;

70.07 - to reflect the amounts intended for payment from the cash desk or transfer to the card to employees;

70.08 - to reflect the accrual rounding amounts.

Various deductions and deductions are made from the amount of accrued wages. Deductions are divided into three groups: mandatory (prescribed by law), at the initiative of the employer or at the request of the employee.

Compulsory deductions include taxes on employee income - personal income tax (personal income tax), which the employer, as a tax agent, is obliged to withhold at the time of income payment. Also deductions on orders of execution (orders of courts, regulatory authorities, etc.).

On the initiative of the employer, deductions can be made to reimburse the unearned advance payment, to pay off the debt on the accountable amounts.

The employee himself can apply for a monthly deduction of a certain amount from his salary. This can be repayment of a loan from an employer, contributions to charity, insurance, membership fees, etc.

Analytical accounting of wages in organizations is carried out using personal accounts. Personal accounts are opened for each employee of the organization upon hiring. At the end of the calendar year, the personal account is closed and a new one is opened for the next year. On a monthly basis, the accounting department records information on the amount of accrued wages and other incomes, on the amounts of deductions and deductions made, on the amounts due to be paid to personal accounts.

So, the main tasks of accounting for labor and its payment are:

Accounting for the personnel of employees, the time worked by them and the volume of work performed;

Correct calculation of amounts of payment and deductions from it;

Accounting for settlements with employees of the organization, the budget and off-budget funds;

Correct assignment of accrued wages and social contributions to the accounts of production costs and to the accounts of target sources.

The section for settlements with personnel for wages is one of the most important and responsible sections of accounting in any enterprise. The organization of this site should be given special attention, since it implies responsibility to government agencies and employees.

A payroll accountant must be a qualified professional with excellent knowledge of the theory and practice of his subject. He must regularly improve his qualifications and monitor changes in legislation, because the Government adopts frequent amendments to regulations, changing the rates of contributions to the Pension Fund and the Social Insurance Fund, conditions for payment of vacation and sick leave, dismissal benefits. In a word, it must be a real professional in his field.

List of used literature:

1. Labor Code of the Russian Federation // SPS "Consultant Plus".

2. Tax Code of the Russian Federation // SPS "Consultant Plus".

3. Alpatova, NG Audit of payroll calculations [Electronic resource]: Textbook. manual for university students enrolled in economic and management specialties Textbook / Alpatova N.G., Shornikova N.Yu. - M.: UNITY-DANA, 2015 .-- 87 p. // URL: http://znanium.com

4. Babaev, YA. Accounting financial accounting [Electronic resource]: Textbook / YA Babaev, AMPetrov, etc .; Ed. YA Babaeva - 5th ed., Revised. and add. - M .: Higher education institutions. textbook .: SRC INFRA-M, 2015 .-- 463 p. // URL: http://znanium.com

5. Mineva O.K. Payment of personnel labor [Electronic resource]: Textbook / О.К. Mineva. - M .: Alfa-M: NITs INFRA-M, 2014 .-- 192 p. // URL: http://znanium.com

6. Information magazine for accountants [Electronic resource] URL: http://www.buhonline.ru

7. ConsultantPlus - reference and legal system [Electronic resource] URL: http://www.consultant.ru

8. Practical journal for accountants [Electronic resource] URL: http://www.zarplata-online.ru

V. A. Andreeva, A. I. Sokolova

students of UlSTU, Ulyanovsk, RF E - mail: [email protected]

INVESTMENT RISKS Abstract

Investment risks is an issue that needs to be paid special attention to before starting investment activities. The article discusses the types of risks and the assessment of investment risks.

Keywords:

investment risks, risk, investments, funds, types of risks. Perhaps there is nothing better than investing free money in the form of investing in

Features of accounting for payroll settlements at enterprises of the trade industry

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 performance, as well as compensation and incentive payments.

For accounting purposes, there are 2 types of wages included in the cost of production:

1.Basic pay 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 pay - payment for unworked time provided by labor legislation - vacation pay, severance pay, compensation for unused vacation, etc.

The following main functions of wages are distinguished:

The reproduction function is aimed at providing the worker and his family with a standard of living (food, housing, clothing, etc.) sufficient for the reproduction of the labor force.

The stimulating (motivational) function provides an interest in achieving high labor productivity on the basis of a close connection between material reward and labor results.

The regulatory function consists in the impact of the mechanism of remuneration on the relationship between demand and supply of labor, 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: pay should provide each worker with remuneration in accordance with his qualifications and labor input at a level not lower than the minimum cost of reproduction of the labor force.

The accounting and production function characterizes the measure of participation of living labor in the process of price formation for a product, its share in total production costs and in the distribution of net income or profit.

Salary is divided into four types: basic, additional, nominal and real:

Basic salary is calculated for the time actually worked and the work performed at the enterprise.

Additional is a salary that is paid for unworked time: payment of regular and additional vacations; severance pay; payment of preferential hours for teenagers; compensation for unused vacation and more.

The nominal wage is the money wage, it is the amount of money that the employee receives. Nominal wages can reflect phenomena with different socio-economic content: buying and selling labor, payment for services, distribution according to work.

Real wages are the amount of goods and services that an employee can purchase with his nominal wage.

There are the following factors that determine the level of wages: size of nominal wages; the level of prices for consumer goods and services; the amount of taxes levied.

The main document regulating relations on remuneration and deductions from the payroll 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 are equally applied to both state and commercial organizations.

The state reserved only the right to establish the minimum wage (minimum wage) and guarantees for employees, specified in section 7 of the Labor Code of the Russian Federation. The minimum wage is established throughout the territory of the Russian Federation, but the law of a constituent entity 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 the systems and forms of remuneration of employees, while the maximum amount of remuneration is not limited. At the same time, the monthly wage of an employee who has worked during this period the norm of working time and fulfilled the labor standard 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 deviating 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 the quality of their work, is called the wage fund (WF).

The payroll includes:

1.wages for actually performed work, calculated in accordance with the forms and wages system accepted in the organization;

2.incentive payments (bonuses, seniority bonuses, professional skills, etc.);

.compensatory payments related to the mode and working conditions - additional payments (for difficult and harmful working conditions, holidays and weekends, overtime, various coefficients);

.payment of unworked time in accordance with the Labor Code of the Russian Federation and collective agreements (vacation, sick leave, maternity, grace hours for adolescents, payments for redundancy, dismissal, etc.);

.the cost of products given out to employees as payment in kind;

.the cost of uniforms, shoes, food, etc. provided to employees free of charge.

In addition, there are various payments that are not included in the payroll, but that increase the income of the organization's employees. Such payments include: material assistance, dividends, interest on shares, etc.

The main state guarantees for employees, stipulated by the legislation of the Russian Federation:

1.the size of the minimum wage (4611 rubles);

2.limitation of 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 remuneration in kind (no more than 20%);

.guarantee that the employee will receive wages in the event of termination of activities 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 sequence of payment of wages;

.responsibility of employers for violation of labor laws and the terms of employment 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 systems of remuneration

The tariff system is built depending on the qualifications of workers, working conditions and the form of payment. Includes tariff scale, tariff rate, tariff and qualification reference books.

The directories 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 contractor. Qualification is determined by rank.

Discharge - a value that reflects the complexity of work and the qualifications of workers.

The tariff rate is a fixed amount of remuneration of employees for fulfilling the labor standard of a certain complexity (qualification) per unit of time, excluding compensation, incentive and social payments. The rate serves to establish ratios in the salary between the categories. The ratio of the remuneration of workers of a higher grade and the first is established using the tariff coefficient.

Tariffs are tables with hourly or daily tariff rates for each category.

The 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. At present, their wages are also set as a percentage and share of revenue and profit. The ranks and salaries assigned to workers 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 his share earned by the entire team in the payroll. There is no fixed salary or rate under this system. The share of participation of each employee is determined on the basis of CTU, 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 are 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 wage system - provides for the purchase of products by the dealer at his own expense and its sale at a commercial price. The difference between the purchase price and the selling price is the dealer's salary.

There are the following remuneration systems:

Piece-rate system of remuneration is a payment depending on the volume of work, taking into account the quality at the established piece-rate 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 that are used in the manufacture of this type of product.

Piece-piece form is divided into 5 types:

direct piecework - payment depends on the number of manufactured products, the volume of work performed, services rendered, based on fixed prices, taking into account the qualifications of the employee;

piece-rate bonus - calculated as direct piece-rate, but taking into account the bonus for quantitative and qualitative indicators. The basis for calculating the bonus is the fulfillment or overfulfillment of the plan by the enterprise according to the results of the established period (year, quarter, month), saving materials, performing work without scrap, timely fulfillment of overtime orders, etc .;

indirect piecework - used to pay auxiliary workers (adjusters, pickers, assistants, etc.), employed in servicing the main production workers. Earnings are determined in relative size (in%) to the earnings of the serviced group of workers;

piece-rate-progressive - wages are charged at a direct piece-rate rate, if work has been completed at the rate for a certain time, and for excess products they are paid at higher rates;

lump-sum - provides for the establishment of a comprehensive piece rate for a certain volume of products or work performed. It is widely used in construction in relation to various types of work, in production it is used for loading and unloading and emergency operations. The distribution of the total amount of earnings between individual employees is made in proportion to the hours worked and taking into account the tariffication of their work.

Each of these systems can be individual or collective. Collective (brigade) wages at piece rates are payments for collectively performed work. Collective (brigade) piecework payment is most effective in stores (departments, sections) with a population of at least six people, with a relatively constant flow of customers and a stable assortment.

Time-based wages - payment there, spent on the manufacture of any product, for the worked calendar time at hourly, daily tariff rates or salaries, regardless of products produced or operations performed.

It is divided into 2 types:

simple time-based - wages are determined by multiplying the hourly or daily wage 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 bonus regulations. The basis for calculating the premium is determined by each organization, based on its specific characteristics.

1.3 Synthetic accounting of payments to personnel

Summarizing the amounts of accrued wages, benefits for temporary disability and other payments is made:

a) in the payroll - by structural divisions of the enterprise, personnel numbers, types of charges and deductions;

b) in the lists of distribution of accrued wages - by synthetic accounts, structural divisions of the enterprise and other analytical accounts (types of products, items of expenditure, etc.)

2.be included in investments in non-current assets;

.be included in non-operating or operating expenses;

.included in deferred expenses;

.included in extraordinary expenses;

.paid out of the reserve for future expenses;

.paid out of the net profit of the organization.

Payroll is reflected on the credit of account 70 "Payments with personnel for wages", and choose the corresponding account based on which department the employee to whom you pay wages works and what work he performs.

The credit of this account reflects accruals for wages, benefits, income on shares and other securities of this enterprise, dividends, the amount of material assistance, bonuses, etc.

On debit - deductions from the accrued amount of wages and incomes, paid amounts of wages, bonuses, benefits and other deductions.

If wages are paid to employees of the main (auxiliary, servicing) production, the following posting is made: Dt 20 (23.29) Kt 70.

If wages are paid to employees serving the main (auxiliary) production, or to management personnel, then: Dt 25 (26) Kt 70.

Wages to employees engaged in the sale of finished products or goods are charged in correspondence with account 44 "Sales expenses": Dt 44 Cr 70 - wages are accrued to employees engaged in the sale of products (goods).

The wages of workers employed in the construction of fixed assets (intangible assets) intended for the organization's own needs are reflected as follows: Дт 08 Кт 70.

The structure of non-operating expenses includes the wages of employees of non-production divisions of the organization (houses of culture, kindergarten, sanatorium, etc.): Дт 91-2 Кт 70 - wages are accrued to employees of non-production units.

As part of emergency expenses, the salary of workers who liquidate the consequences of emergency situations (fire, flood, etc.) is taken into account: Дт 99 "Profits and losses" Кт 70.

If employees of your organization perform work, the costs of which are taken into account as part of deferred expenses (for example, the introduction of a new type of product into production), then the wages to employees are reflected as follows: busy with the performance of work, the costs of which are taken into account in the expenses 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 pay the wages of employees engaged in their implementation at the expense of the created reserve: Dt 96 "Provisions for future expenses" Kt 70 - salaries of employees were accrued at the expense of the created reserve.

Wages to employees can be paid from retained earnings. This happens by the decision of the general meeting of participants (founders) or shareholders: Дт 84 "Retained earnings" Кт 70 - the salary of the employees of the organization is accrued.

Deductions from wages:

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 due to the fault of the employee.

Dt 70 Kt 73-1 - withholding on previously issued loans.

Dt 70 Kt 73-2 - the shortfall was withheld from the MOL's salary.

The issuance of wages is drawn up by an accounting entry:

Dt 70 Kt 50 "Cashier" - cash wages issued from the cash register.

Дт 70 Кт 51 "Current account" - the salary was transferred to the employee's personal bank account.

Wages to employees of the organization are issued within three days, counting the day of receipt of it at the bank. After three days, the entire amount of unpaid (deposited) wages is transferred to the current account in the bank. The deposited wages are transferred from the account. 70 per account 76 "Settlements with different debtors and creditors" subaccount 4 "Settlements on deposited amounts".

An accounting entry is made for the deposited amount of wages: Dt 70 Kt 76-4.

The deposited salary amounts were handed over to the bank to the current account: Дт 51 Кт 50.

Previously deposited wages received from the bank account: Кт 50 Дт 51.

Deposited wages issued from the organization's cash desk:

Dt 76 Kt 50.

Analytical accounting. Personnel records are kept by the personnel department. A personal card is filled in for each accepted person, and he is assigned a personnel number. In this case, the employee must submit the documents required by law. Based on the order of the head of the enterprise, the accountant opens a personal account for each employee. It indicates 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 the wages for the products produced, work performed, services rendered, add other provided charges, make deductions and reflect all this in the payroll.

Salaries in this statement are shown separately by structural division and by type of payment. This allows you to monitor the use of payroll and facilitates the preparation of labor reports.

Thus, statements perform a double function:

They are used for settlement with employees;

They are a form of analytical accounting for 70 hours, the indicators of which are used to draw up certificates and a report on labor.

1.4 Calculation of other payments

In addition to the salary, the company can also pay employees:

1.awards;

2.material assistance;

.additional payments;

.allowances;

.compensation.

Bonus is a cash payment of a stimulating or incentive nature to the employee's basic earnings. Bonuses can be provided for by the remuneration system (Article 144 of the Labor Code of the Russian Federation). In this case, the bonus system of remuneration 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 conditions of bonuses.

The amount of the accrued premium can:

1.included in the composition of expenses for ordinary activities;

2.paid out of the retained earnings of the organization;

.included in the structure of non-operating expenses.

The amount of the bonus is included in the costs of ordinary activities if it is accrued to workers employed in the production process. Accrued bonuses for production results are included in labor costs and reduce taxable profit (Article 255 of the Tax Code of the Russian Federation).

When calculating the premium, make an entry in the account:

Dt 20 (08,23,25,26,29,44) Kt 70.

The sums of premiums included in the costs of ordinary activities are subject to personal income tax, a premium for insurance against industrial accidents and occupational diseases, as well as a unified social tax in the same manner as wages.

If a bonus is paid to an employee from the retained earnings of the organization, an entry is made in the accounting:

Dt 84 Kt 70 - a bonus was awarded to an employee of the organization.

Premiums paid out of retained earnings are subject to personal income tax and an industrial accident insurance premium in accordance with the generally established procedure. Unified social tax is not taxed, because it does not reduce taxable profit.

The amount of bonuses accrued for non-production activities (cultural events, etc.) is included in the non-operating expenses:

Dt 91-2 "Sub-account other expenses" CT 70.

Taxation is the same as in the case of retained earnings.

Material help. The size is established by the head of the organization, paid on the basis of the order of the head or the statement of the employee signed by the head. Taxation depends on who is issued and for what purposes. Home - Art. 217, 238 Tax Code of the Russian Federation. The amount of accrued material assistance can:

Paid out of the retained earnings of the organization;

Be included in the composition of 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 profit.

The accountant must make the following entries:

Дт 84 "Retained earnings" Кт 70 - financial assistance was accrued.

Dt 84 Kt 69-1 (from 0.2 to 3%) - a premium was 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 was paid from the fund.

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.

Additional payments. If the working conditions in which the employee works deviate from normal, an additional payment is added to his basic salary. Additional payments are:

overtime;

for work on holidays and weekends;

for work at night, etc.

Recorded in the same way as basic wages:

Dt 20 (23, 25, 26, 44 ...….) CT 70.

Taxation is similar to that of basic wages.

The work of some categories of workers is paid in a special order (for example, when working part-time). An employment contract is concluded with an employee who has joined 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 salary of part-time workers is reduced by tax deductions only at the main place of work. Part-time leave is provided simultaneously with leave at the main place of work.

2. Accounting for deductions and deductions from wages of employees

.1 Calculation and payment of personal income tax

Normative 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 upon the occurrence of an insured event;

.income received from the lease 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 securities, as well as participation interests in the authorized capital of the organization 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 income of the taxpayer, received by him both in cash and in kind, is taken into account. The tax base is determined separately for each type of income, in relation to which different tax rates are established. For income that is subject to a tax rate of 13%, the tax base is defined as the monetary value of that income, 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 with respect to which other tax rates are provided, the tax base is determined as the monetary value of these incomes, and tax deductions are not applied.

The taxpayer's income denominated in foreign currency is translated into rubles at the exchange rate of the Central Bank of Russia established on the date of the actual income received.

The tax base upon receipt of income in kind is determined on the basis of market prices for these goods, works, services, including VAT Ir excise.

The tax period is a calendar year.

Income not taxable:

state benefits, with the exception of temporary disability benefits;

state pensions;

compensation payments related to 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% for the following income:

the value of any winnings and prizes received in contests, games and other events for the purpose of advertising goods, works, services, if their value is more than 4000 rubles;

insurance payments under a voluntary insurance contract concluded for a period of less than five years, if the amount contributed by an individual increases by the amount calculated based on the current refinancing rate of the Central Bank of Russia on the date of the contract;

percentage of income on deposits in banks, in the part exceeding the amount calculated based on the current refinancing rate of the Central Bank of Russia.

30% in relation to all income received by non-resident individuals.

9% in relation to dividends.

Standard tax deductions are made by the accountant of the organization on a monthly basis and only reduce the amount of income that is taxed at a rate of 13%. Standard deduction amounts:

1.3000 rubles - for people who got sick, 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).

.1000 rubles - for each child under the age of 18 and for full-time students up to 24 years old, 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, do not exceed 40,000 rubles.

2.2 Accounting for withholdings on executive documents

salary labor tax staff

Normative documents: RF IC.

A writ of execution is a type of a writ of execution issued on the basis of decisions, rulings and orders of the courts and establishing the reason, procedure and amount of deductions from an employee.

Most often, accountants are faced with writs of execution aimed at withholding alimony, for the maintenance of minor children.

Withholding alimony is made 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 of 1,000 rubles.

Persons liable for alimony by a court decision, in the event of the formation of a debt, will pay the recipient of alimony a forfeit in the amount of 50% of the amount of unpaid alimony for each day of delay.

To account for alimony, a subaccount "Settlements on orders of execution" is opened to account 76.

2.3 Calculation and payment of insurance contributions to the Pension Fund, FSS, FFOMS, TFOMS

Normative documents: ФЗ number 212 dated 24.07.2009; Federal Law No. 27 dated 01.04.1996 as amended by Federal Law No. 213 dated 24.07.2009.

Payers of insurance premiums:

1.persons making payments and other remuneration to individuals: organizations, individual entrepreneurs, individuals who have not been recognized as individual entrepreneurs.

2.Individual entrepreneurs, lawyers, notaries engaged in private activities.

Objects of taxation of insurance premiums:

1.for the first point - 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 activities minus the costs associated with their extraction.

Base for calculating 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, at the end of each calendar month on an accrual basis. 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 no insurance premiums will be charged.

Insurance premiums will need to be transferred monthly to the corresponding accounts of the Federal Treasury by separate settlement documents, sent to:

in the Pension Fund - regarding the payment of insurance contributions 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. 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 related to 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 training, incl. for professional retraining;

.and others specified in the Federal Law No. 212, 213.

Settlement period - calendar year; reporting period - first quarter, six months, 9 months.

Table 1. The following insurance premium rates apply

Period Rates of insurance premiums,% For reference: general rate of insurance premiums,% PFRFSSFFFOMSTFOMS Until 2012 262.92,1334 From 2012 222.95.1030

Insurance contributions to the FIU. Calculated 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 non-budgetary funds are also charged. Insurance premiums 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, contributions are fully transferred to finance the insurance part of the labor pension. The base for calculating contributions should not exceed 415,000 rubles, taking into account indexation. The general rate is 26%, of which: for persons of 1966 and older, the insurance part - 26%, accumulative - 0%. For persons born in 1967 and younger, the insurance part is 20%, the funded part - 6%.

At the expense of the FSS of Russia funds are paid for:

1.temporary disability benefits;

2.benefits for citizens with children;

.burial grants;

.additional days off to care for a disabled child;

.benefits to employees who have lost their ability to work as a result of an industrial accident or occupational disease;

.vouchers to sanatorium-resort institutions and year-round and seasonal health camps for children.

The basis for the appointment and payment of benefits for temporary incapacity for work is a sick leave (certificate of incapacity for work).

The allowance is paid for all working days during the period of the employee's disability.

An allowance in the amount of 100% of earnings is issued to employees who have continuous work experience of more than eight years, with industrial injuries, Chernobyl victims and in other cases provided for by law.

The allowance in the amount of 80% of earnings is issued to employees with continuous work experience from five to eight years, and to workers under 21 years of age who are full orphans and whose work experience is less than five years.

An allowance in the amount of 60% of earnings is granted to employees with less than five years of continuous work experience.

An allowance in the amount of 50% of earnings is issued for caring for a sick child between the ages of 3 and 15.

An employee who is 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 benefit;
insurance payments;
medical, social and vocational rehabilitation costs.
The amount of the allowance is 100% of earnings and does not depend on the length of service of the employee.
Temporary disability benefits must be paid by the company itself, and then the amount of contributions for compulsory insurance against accidents at work must be reduced by its size.
The rest of the 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 calculating wages, the calculation of insurance premiums and contributions for compulsory insurance against industrial accidents and occupational diseases is immediately reflected.
For account 69 you need to open sub-accounts:
69-1 "Calculations for social insurance";
69-2 "Calculations for pension provision";
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 have been calculated 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:

Дт 20 (08,23,25,26,29,44,91-2,96,97,99 ...) Кт 69-2-1 - assessed contributions for compulsory pension insurance (for financing the insurance part of the labor pension), credited to account of payment of insurance contributions to the federal budget.

Дт 20 (08,23,25,26,29,44,91-2,96,97,99 ...) Кт 69-2-2 - assessed contributions for compulsory pension insurance (to finance the funded part of labor pension), credited to account of payment of insurance contributions to the federal budget.

3-1 "Settlements with the Federal Mandatory Health Insurance Fund":

Dt 20 (08,23,25,26,29,44,91-2,96,97,99 ...) Kt 69-3-1 - insurance premiums have been calculated on the wages of employees in the part to be transferred to the federal compulsory medical insurance fund.

3-2 "Settlements with the territorial compulsory health insurance fund":

Dt 20 (08,23,25,26,29,44,91-2,96,97,99 ...) Kt 69-3-2 - insurance premiums were calculated from the wages of employees in the part to be transferred to the territorial compulsory medical insurance fund.

3. Features of accounting of wages at enterprises of the trade industry (for example, LLC "Delikates")

.1 Characteristics of enterprises in the trade industry

Trade is a branch of the economy and a type of economic activity, the object of which is the exchange of goods, the purchase and sale of goods, as well as customer service in the process of selling goods.

In trade organizations, the production process, as a rule, is absent, their activities are associated with the resale of previously purchased or received goods. The commercial activity of trade organizations consists 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 terms of quantity and quality, storing and moving them); sale of goods and provision of various services to customers, advertising and information work.

Trading activities are divided into wholesale and retail.

Wholesale trade organizations sell goods to customers in batches and settle accounts with them, as a rule, in a non-cash form. Retail trade organizations sell individual goods to the population for cash, credit cards, check checks and transfers from depositors' accounts.

At trade enterprises, goods are one of the main objects of accounting supervision.

Goods arriving at a trade organization are taken into account at their actual cost.

To the actual costs of purchasing inventories:

amounts paid to the supplier (seller);

amounts paid for information and consulting services;

customs duties;

non-refundable taxes;

costs of procurement and delivery of inventories, insurance costs;

costs of bringing the inventories to the 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 the organizations of wholesale and retail trade, account 41 "Goods" is used.

Each trade organization, carrying out its activities, bears certain costs - distribution costs or selling costs.

In organizations engaged in trading activities, the following expenses (distribution costs) may be reflected in the sales costs: for the transportation of goods; for wages; for rent; for the maintenance of buildings, structures and equipment; storage of goods; advertising and other similar expenses.

When forming expenses, their grouping according to the following elements should be provided:

― material costs;

― labor costs;

― deductions for social needs;

― depreciation;

― other costs.

Trade organizations keep a synthetic record of distribution costs on the active account 44 "Selling costs".

The debit of account 44 "Expenses for sale" reflects the amount of expenses actually incurred by the organization for the usual activities of the reporting period.

In retail and wholesale trade organizations, the accounting of goods 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 costs, taking into account the cost of the purchased goods.

When recognized in accounting, proceeds from the sale of goods, their value is written off 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 subaccount 9 "Profit / loss from sales" in correspondence with account 99 "Profits and losses", the financial result - loss - is reflected by reverse posting.

3.2 Accounting for payments for labor at the enterprise Delikates LLC

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, saturation of the consumer market with consumer goods, and create new jobs. The subject of activity of Delikates LLC 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 members of the company to be liable for obligations only within the limits of their contributions to the capital of the company, which allows the entrepreneurial risk for a business person to make a share in the company, limited in advance to a certain amount. LLC "Delikates" is a legal entity, owns separate property and is responsible for its obligations with this property, on its own behalf acquires and exercises property and personal non-property rights.

Employees of Delikates LLC and their family members are subject to compulsory social and medical insurance and social security in the manner and under the conditions established by applicable law. LLC "Delikates" ensures safe working conditions for all employees and bears responsibility for damage caused to their health and working capacity through the fault of LLC "Delikates" in the prescribed manner. The length of the working day, the sequence of vacations, rest breaks 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 of primary documentation is used to record working hours and settlements with personnel for labor remuneration - a time sheet (form No. 13), which records the use of working hours of all employees of Delikates LLC. The timesheet is drawn up in one copy and transferred to the accounting department. On the basis of the time sheet, wages are calculated, statistical reports on labor are compiled.

payroll (form No. T - 49);

personal account (form No. T-54), which is filled in by an accountant of OOO Delikates for each employee on the basis of primary documents for employment.

The summary of data on payroll settlements with personnel summarizes the data of all payrolls compiled for the reporting month in Delikates LLC. The data of the consolidated statement is compared with the entries in the General Ledger on account 70 "Payments with personnel for wages", and thus the synthetic and analytical accounting of payroll calculations is reconciled.

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 the registration of the organization's personnel.

The source of payments to employees in Delikates LLC can be the funds of the FSS RF. At the expense of these funds, payments can be made: benefits for temporary disability, benefits for pregnancy and childbirth, a one-time benefit for the birth of a child, a monthly benefit for the period of parental leave until the child reaches the age of one and a half years, payment of additional days off to care for a child- disabled.

Conclusion

Based on the study, we can conclude that wages are the main source of income for the organization's personnel, with its help, the measure of labor and consumption is monitored, it is used as the most important economic lever for managing the economy. Therefore, the state pays special attention to the legal basis for the organization and remuneration of labor. Wages can be viewed in two aspects. First, as an economic category, that is, wages for labor, costs, which are 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 wages without any discrimination and not lower than the minimum wage established by federal law.

Accounting was studied and payroll was calculated, using the example of LLC Delikates. Time-based wages are set in Delikates LLC. Deductions from wages in Delikates LLC are divided into mandatory and at the initiative of the employer. Obligatory withholdings are personal income tax and writs of execution.

Choosing a remuneration system is an important step for any organization. This system should be simple and clear enough for each worker to see the relationship between productivity and the quality of his work and the wages he receives.

List of sources

Civil Code of the Russian Federation / Federal Law of November 30, 1994 // Collected Legislation of the Russian Federation. - 2006 - No. 51.
Tax Code of the Russian Federation / Federal Law of 07.31.1998 // Collected Legislation of the Russian Federation. - 2005 - No. 146.
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Features of accounting for payroll calculations. Payroll accounting

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INTRODUCTION

The purpose of this work is to consider the features of accounting for settlements with employees for wages.

To achieve this goal, it is necessary to solve a number of tasks:

1. THEORETICAL ASPECTS OF ACCOUNTING PAYMENTS WITH AN EMPLOYEE

1.1 The essence of remuneration

settlement employee wages

2. PRACTICAL PART

2.1 Task number 1

Condition:

Open accounts, post transactions, calculate turnovers and balances and draw up a balance as of 01/31/09

Operations:

1) received from the current account to the cashier - 140 rubles.

2) received at the cashier from debtors -35 rubles.

3) received from suppliers raw materials and supplies - 8130

4) transferred from the current account to suppliers - 11750

5) issued from the cash desk on account - 40

6) issued from the cash desk to creditors - 20

7) received from suppliers raw materials and supplies - 5510

8) wages issued from the cash desk - 78

9) issued from the cash desk on record - 36

10) issued from the cash desk to creditors - 15

11) received from suppliers raw materials and supplies - 5530

Decision:

Based on the available data, we will draw up transactions, but first we will clarify that if the accountable persons did not submit a report on the expenditure of money, then they are calculated as accounts receivable.

D

C: 20

1) 140

TO

5) 40

6) 20

8) 78

9) 36

About: 175

2.2 Task number 2

Condition:

Determine the estimated amount of travel expenses.

Initial data:

2.3 Task number 3

Condition:

Calculate the salary of employees, make deductions from it, determine the amount to be issued and draw up a payroll for January 2011.

Ivanov: salary 18,000, work experience in the north for 3 years. I was on a business trip for 4 working days and was ill for 3 days. There are 20 working days in January. Alimony per child. Salary data for the previous two years:

Petrov: salary 15,000, work experience in the north for 8 years. January, vacation for 14 calendar days, 10 of them workers. In January 2011. Issued m / help 5100 rubles. One child. Salary data for 12 months:

CONCLUSION

Based on the material presented in the work, a number of conclusions can be drawn.

LIST OF USED LITERATURE AND SOURCES

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List of used literature

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