The payroll of the organization with taxes. Issue and payroll statements in document flow

Settlement sheet T-51 2020 download form for free

08.01.20 20

Unified form No. T-51 "Payslip"approved by the decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration." It is a unified form of primary accounting documentation for labor accounting and remuneration (for recording working hours and settlements with staff on remuneration).

Commencement of the decree: 04/03/2004.

State institutions (state, budget, autonomous) use the form according to OKUD 0504402 "Payroll" approved by order of the Ministry of Finance of Russia dated 30.03.2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their application".

Regarding the T-51 form (continued):

According to the information of the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01.01.2013 forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to remain mandatory for use.

Instructions / recommendations for filling out the forms (Excerpt from the Resolution of the State Statistics Committee of the Russian Federation dated 05.01.2004, No. 1):

Payroll(form N T-49)

Payslip(form N T-51)

Payment statement(form N T-53)

They are used to calculate and pay wages to employees of the organization.
When applying the payroll in form N T-49, other settlement and payment documents in forms N T-51 and T-53 are not drawn up.
For employees who receive wages using payment cards, only a payroll is drawn up, and a payroll and payroll are not compiled.
The statements are compiled in one copy in the accounting department.
Calculation of wages (forms N T-49 and N T-51) is carried out on the basis of data from primary documents for accounting for production, actually worked hours and other documents.
In the columns "Accrued", the amounts by types of payments from the wage fund, as well as other incomes in the form of various social and material benefits provided to the employee, paid out of the profits of the organization and subject to inclusion in the tax base, are entered. At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll (form No. T-49) and the payroll (form No. T-53), the total amount to be paid is indicated. The authorization to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (form No. T-49) and payroll (form No. T-53), after the expiration of the payment deadline, against the names of workers who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, the number of the submitted document shall be indicated in the "Note" column of Form No. T-53.
At the end of the payroll, after the last entry, a total line is posted to enter the total amount of the payroll. For the amount of wages issued, an expense cash order (form N KO-2) is drawn up, the number and date of which are affixed on the last page of the payroll.
In the payroll, compiled on machine information carriers, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.

The salary in the institution can be reflected both in the payroll (form T-49) and in the form T-51. A sample payroll is designed to record the earnings of employees of the company for the reporting period. The advance is also included in these primary ledgers.

Settlement and payment documentation, in turn, is used to register not only accruals, but also the actual payment of remuneration for labor.

Before you download the payroll form, it is helpful to know that the T-51 has been in use since 2004. This is a unified form, No. according to OKUD - 0301010. The specified primary register is fixed by the Decree of the State Statistics Committee of the Russian Federation No. 1 of 05.01.2004.

Download the T-51 payroll form

Basic requirements for registration

If the institution uses the unified form T-49, then other settlement and payment registers (T-51 and T-53) are not formed. At the same time, a sample of filling out the T-51 payroll is compiled, even if the organization has established a non-cash payment with employees, in contrast to the T-49 and T-53 forms, which in this case do not need to be filled out.

Register T-51 includes information about all accruals and deductions made for each employee.

Responsible for how the T-51 payroll is formed is an accountant. He draws up a document in one copy. All charges are carried out strictly according to the information from the primary documentation, reflecting the actual work for each employee: timesheet, etc.

The accruals indicate not only the cash income of all employees separately (salary, bonuses, bonuses, etc.), but also profitability in material and social form. After calculating the amount to be withheld, the total amount of payment is formed for each employee.

Features of filling and sample

It is not enough just to download the T-51 form, you need to be able to fill it out correctly. Remember that the document is filled in rubles and kopecks. The register itself contains a title page and a reverse side, the number of pages of which depends on the staff of the organization.

The title page contains the full name of the institution, the division (if any), the form code for OKUD, as well as OKPO. The following is the name of the register itself, its details and the billing period - a month.

Then the tabular section is filled in, reflecting information on employee accruals.

The following columns must be filled in in the table:

• serial number;
• personnel number for each employee;
• surname, name and patronymic of employees;
• position;
• salary or wage rate;
• actually worked time in accordance with the time sheet;
• worked holidays and weekends (actual time is indicated in hours);
• accruals for time-based payments;
• piece-rate accruals;
• other accrued amounts;
• social, material benefits;
• the totality of accrued income;
• withheld personal income tax;
• other deductions - trade union dues, payments on orders of execution;
• amount after deductions;
• the organization's debt to the employee for previous billing periods;
• the employee's debt to the organization;
• the total amount to be paid.

It is forbidden to leave empty fields in the register. If there is no up-to-date data in any cell, the specialist must put a dash.

Ready sample T-51

Storage order

Form T-51 payroll is kept in the institution for 5 years, subject to an audit (Resolution of the State Statistics Committee No. 1). If there are no personal accounts of employees, then the shelf life of the form will be 75 years.

The calculation of wages at the enterprise is carried out using the design of the payroll. For these purposes, the unified form T-51 is used. This form will allow you to reflect all accruals and deductions of the employee and display the total amount of wages to be paid to employees.

At the end of the article, you can download the T-51 form, as well as its completed sample, which can be used as an example.

Knowing what the employee's salary is, what bonuses, allowances and other payments are due to him, what standard deductions apply to him and what deductions are made, you can easily fill out the T-51 form, displaying the total amount to be paid.

Payment of salaries is made on the basis of the payroll T-53 ().

The organization also has the right to use the payroll prepared by. This statement includes two operations - the calculation and payment of salaries.

Back to the T-51 payroll, how to fill it out?

Sample filling out the payroll T-51

The form consists of two sheets: the title one and the main one, containing a table for reflecting data on employees and their accruals.

On the title page, you need to indicate the name of the organization and division, if the calculation of salaries is carried out in relation to the personnel of a particular structural division, department.

The payroll form is assigned a unique number (as a rule, ordinal from the beginning of the year) and the date of filling is set. It is also necessary to indicate for what time period the salary is calculated (usually a calendar month).

The second and third sheets of the statement contain a table for reflecting all the necessary data for the calculation. The table has 18 columns, the number of which can be increased if necessary.

The data for filling out the payroll form is taken from the employee's personal card, as well as the time sheet.

For each employee, you need to fill in a separate row in the table. Columns 2-4 indicate data on the personnel number, full name and position of the employee.

In column 5, the tariff rate or salary of the employee is entered.

Gr.6-7 are filled in on the basis of the data sheet, which reflects all the attendance and non-attendance of employees at the workplace. In column 6, the total number of days or hours worked for the billing period is entered, in column 7 - the number of holidays and weekends worked. This division is made due to the fact that the payment of the latter is made in a larger amount.

All charges are reflected in columns 8-12 of the T-51 form. Depending on what is applied here, various allowances, bonuses, surcharges, etc. may be indicated. All social and material payments are also made here. In gr. 12 displays the total amount of charges.

Columns 12-15 are devoted to retention. Income tax, recovery of damages, etc. may act as deductions. Depending on the number of different types of deductions, the number of columns can be increased. In column 15, the total amount of deductions from the employee is displayed.

In column 16, data are entered on the debt for the organization as of the date of registration of the payroll. Debt may arise, for example, if the employee was not paid the salary for the previous month or was not paid in full.

In column 17, data on the employee's debt is entered.

In column 18, the total amount of wages that the employee should receive is displayed. It is considered as follows: gr. 5 + gr. 12 - gr. 15 + gr. 16 - gr. 17. The resulting value will be the salary that the organization must pay to the employee based on the payroll.

Form T-51 is intended for the calculation and calculation of salaries for employees. Instead of it, you can also draw up a payroll in the form of T-49 - these forms are interchangeable.

Filling out the T-51 form

Title page. We indicate the name of the organization or individual entrepreneur; if the salary is calculated for a specific structural unit, then we indicate its name.

Column "Code for OKPO". The OKPO code is indicated according to the data in the notification from Rosstat.

Below is the document number (report from the beginning of the year) and the date of its preparation. The reporting period for which wages are calculated (usually a month) is also indicated.

Table. Column 2-5. We write the full name, personnel number of the employee (data from the personal card), as well as his position and tariff rate, salary.

Columns 6 and 7. It is indicated how many days (hours) the employee worked in the reporting period (see the information in the timesheet). Ordinary working days and separately worked weekends and holidays (for which there is an increased rate) fit separately.

Column 8-11. We write all the charges made to the employee for the reporting month. This is, first of all, wages, the amount of which is the sum of the established tariff rate and the number of days worked. Then it can be a bonus, hospital payments and other income in the form of material and social benefits (there is a separate column for each type of accrual).

Box 12. The total amount of the employee's earnings is displayed (add the sums of columns from 8 to 11).

Box 13. We enter the amount of personal income tax (income tax 13%) calculated from the employee's salary.

Box 14. Other amounts withheld from salary (not personal income tax) are indicated: previously paid advance payment, deductions on orders of execution (for example, alimony), arrears of accountable amounts, etc.

Box 15. The total of all deductions.

Box 16. If the organization has a debt to the employee, then we indicate it in this column. This can be, for example, some unpaid amounts for the previous months.

Box 17. The amount owed by the employee to the organization.

Box 18. The amount of money that the employee will receive after all deductions.

At the bottom of the form, the compiler signs and indicates his position.

Calculation of wages to employees with whom labor contracts are concluded in the company can be formalized in several documents. The use of a specific form should be enshrined in the accounting policy of the company. Currently, in connection with the development of non-cash transfer of money by an employee, the payroll comes out on top.

This document is drawn up by an accountant at the time of payroll. The bodies of the State Statistics Service provide for it a standardized form t 51. The firm has the right to use either it or, on the basis of this form, develop its own, taking into account the peculiarities of the enterprise.

Specialized programs include a unified document that is generated automatically after entering the necessary information into certain cards. It is possible to use forms that are sold in printing houses. They are filled in manually, making all the necessary calculations. The payment of money by an employee when using this statement is carried out mainly with application.

Also, an organization can use a form such as calculation to calculate salaries. This document is used by small businesses to optimize their workflow. The payroll differs from the latter in that it is intended only to reflect the formation of wages, it is impossible to issue money to employees on it.

After drawing up the form T 51 on its basis, the accountant writes out either a payroll or cash orders for payment.

The payroll is the basis for determining the amount of personal income tax for employees, which the company must transfer to the budget as a tax agent. On its basis, statements are drawn up for calculating contributions to extrabudgetary funds.

Form t 51 is filed into the folder for the past month, along with all the attachments to it. These can be calculations for sick leave, vacation pay, etc.

A sample of filling out a payroll in the form of T-51

Filling out the document begins with a cover page. It indicates the exact name of the company, the code according to the OKPO directory. If the statement is drawn up for a strictly defined department, then you need to write down its name in the column "Structural unit". Otherwise, a dash is inserted there.

Below, after the name of the form, its serial number, the date of filling and the date of the reporting period for which the salary is calculated are indicated.

The downside is a large table in which data on payroll of employees is entered. It is filled in line by line, with each position corresponding to one employee.

Column 1 indicates the line number in the document in order. The following columns 2-4 contain personal data about each worker, and are transferred to the statement from the personal card. In column 2, the personnel number of the employee is recorded, in column 3 - the full name, full name, in column 4 - the position at the enterprise. Column 5 contains data on the salary or hourly wage rate of the employee.

Columns 6-7 contain the number of days worked in a given month, information is transferred here from the timesheet. Column 6 contains information about working days, column 7 - about worked holidays and weekends. Such a division is necessary, since the latter, according to the law, are paid double.

Block "Accrued" contains columns from 8 to 12. Columns 8-11 indicate the accruals for the month of calculation according to various types of payments (for hours worked, bonuses, vacation pay, etc.). Column 12 is the total amount of charges for the period.

Columns 13 to 15 are included in block "Withheld and credited"... Column 13 records the amount of income tax withheld from the employee, in column 14 - the amount of standard deductions provided to him. If necessary, the number of columns in this section can be increased to show all the reasons for deducting amounts from employees. Column 15 indicates the total amount of deductions.

If at the time of calculating the salary for an employee or company there are debts, they must be indicated in columns 16-17. The total amount due to be paid in hand is recorded in column 18.

The statement below is signed by the responsible employee, who puts his position, signature and decryption.