For the calculation and payroll, the payroll form T-51 is used. Instead, you can also use the payroll form T-49, which allows you not only to calculate wages, but also pay them to employees. If for you you use the above form T-51, then the payment of money can be made on the basis of.

In the article, we will dwell in more detail on filling out the payroll, as an example, a sample filled out for three employees will be given. You can download the T-51 form at the end of the article.

A sample of filling out the payroll (form T-51)

At the top, the name of the organization and the indication of the OKPO code are written. Name structural unit should be specified if the payroll is only for a specific department. The statement is assigned a serial number from the beginning of the year and the date of completion is indicated.

The reporting period is the month for which wages will be calculated.

The sample below is completed for three shop workers.

Information about these employees, all accruals and deductions are reflected in the table located in the payroll on the second sheet.

For each employee, you should indicate the personnel number assigned to him when hiring, last name and initials, position and tariff rate (salary).

Next, you should indicate how many days or hours the employee worked in the reporting period (month). This data is taken from . Weekdays, weekends and holidays are listed separately. This is due to the fact that work on weekends is paid higher. In our example, there are 21 working days in the reporting period. One of the workers worked 20 days, another 15, and the third all 21.

In the "accrued" column, the employee's salary should be reflected, based on the days worked by him and the tariff rate established for him. Also, this column reflects all surcharges, bonuses, allowances and sick leave. In our sample statement, one of the employees deserved a bonus. The second, who had worked for 15 days, was ill, and a sick leave was calculated for him on the sick leave. Our employees had no other payments. Next, for each employee, you need to add up all the payments due to him, thereby obtaining the final amount of earnings.

Now it is necessary to apply the standard deductions due to the employee to the employee, read more about the standard deductions due to the employee.

Now, from the values ​​​​of column 12, we subtract the calculated personal income tax from column 13 and get the total amount of earnings that should be paid to the employee, this amount is recorded in the last column 18.

Also, when filling out the payroll, you need to pay attention to columns 16, 17. Column 16 reflects the organization's debt to the employee, is filled in if there are unpaid amounts for previous months. Column 17 reflects the employee's debt to the organization, is filled in if the employee owes some amounts to the organization (for example, he took a loan, or a penalty was applied to the employee). The amounts in columns 16, 17 should be taken into account when calculating the final salary payable.

Based on the results of the completed payroll table, the total values ​​are considered: total accrued, total withheld and total payable.

You can view a sample T-51 payroll.

The author's course by Olga Likina (Accountant M.Video Management) is great for organizing personnel records in a company for beginners and accountants ⇓

Settlement sheet T-51 2019 download the form for free

08.01.2019

Unified form No. T-51 "Payslip"approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment." It is a unified form of primary accounting documentation for the accounting of labor and its payment (on accounting of working hours and settlements with personnel on remuneration).

The beginning of the decision: 03.04.2004.

State institutions (state, budgetary, autonomous) use the form according to OKUD 0504402 "Payroll" approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by the authorities state power(state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application".

Regarding Form T-51 (continued):

According to the information of the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, the forms of documents used as primary accounting documents, established by authorized bodies in accordance with and based on other federal laws (for example, cash documents).

Instructions / recommendations for filling out forms (Excerpt from the Regulations of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1):

Settlement and 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 the form N T-49, other settlement and payment documents in the forms N T-51 and T-53 are not drawn up.
For employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.
Statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents for accounting for output, hours actually worked and other documents.
In the columns "Accrued" the amounts are entered by types of payments from the payroll, as well as other income in the form of various social and material benefits provided to the employee, paid at the expense of the organization's profit and subject to inclusion in the tax base. At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.
The title page of the payroll (form N T-49) and payroll (form N T-53) indicates the total amount payable. The permission 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 N T-49) and payroll (form N T-53), after the expiration of the payment period, against the names of employees who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, the number of the submitted document is indicated in the "Note" column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expenditure cash warrant is drawn up (Form N KO-2), the number and date of which are entered on the last page of the payroll.
In the payrolls compiled on computer media, 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.

Wages in an institution can be reflected both in the payroll (form T-49) and in the form T-51. A sample payroll sheet is designed to account for the earnings of employees of the enterprise for the reporting period. The advance is also included in these primary registers.

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

Before downloading the payroll form, it is useful to know that the T-51 sheet 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 01/05/2004.

Download the T-51 payroll form

Basic design requirements

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 set up a cashless settlement with employees, in contrast to forms T-49 and T-53, which in this case do not need to be filled out.

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

The accountant is responsible for how the T-51 form of the payroll is formed. He makes a document in one copy. All accruals are carried out strictly according to the information from the primary documentation, reflecting the actual working out for each employee: time sheets, 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 final amount of payment for each employee is formed.

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 out 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 indicates the full name of the institution, the division (if any), the code of the form according to 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 part is filled in, reflecting information on the accruals of employees.

The following columns must be filled in the table:

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

It is forbidden to leave empty fields in the register. If there is no actual data in any cell, the specialist should put a dash.

Finished sample T-51

Storage Order

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

Settlement sheet: form + sample filling

The calculation of wages for employees can be reflected both in, which is also intended for accounting for the payment of wages, and in a separate document - a payroll. Let's talk about the features of the application and filling out the payroll (form No. T-51).

Payroll: what is it used for

The payroll is used to calculate wages for employees of the organization (including advance payment - wages for the first half of the month).

The organization can use both an independently developed form of the payroll, and form No. T-51approved by Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. We will describe some features of compiling the payroll using the example of form No. T-51.

Payroll (form No. T-51): features of compilation

If the organization uses a payroll (for example, in the form No. T-49), a separate payroll is no longer compiled.

The payroll is filled out for all employees, regardless of how they receive wages (in cash or by transfer to bank cards).

The payroll T-51 is compiled by the accounting department in one copy.

Payroll in the payroll is made on the basis of data from primary documents for accounting for output, hours actually worked and other documents.

In the columns "Accrued" the amounts are entered by types of payments from the payroll, as well as other income in the form of various social and material benefits.

At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.

In payrolls compiled on a computer, 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.

Payroll T-51: download the form

You can find the payroll (form No. T-51) by contacting

The payroll form T-51 is compiled if the employee is transferred wages for payment card one of the banks. It cannot be used to calculate an employee (unlike the settlement and payment one). Filling in the payment and settlement-payment forms is optional.

FILES

Who is held

The responsibility for filling out this paper in the vast majority of cases falls on the payroll accountant. If there is only one accountant in the company, then it is for him. He is obliged to assign a serial number to each emerging statement. It is more convenient to do this from the beginning of the year or reporting period, creating new ones every calendar month.

What documents are created on its basis

Information from the payroll enters the payroll, and according to it, payroll is calculated. Only the last column T-51 takes part in this process. In order to form it, you need a time sheet. All these documents are drawn up for each employee separately.

Filling frequency

In most cases, employees are paid twice a month. Such conditions are specified in Labor Code Russian Federation, for its violation, the company risks incurring administrative liability. Moreover, the first payment is considered advance (usually a percentage of the salary), and the second - the main (the rest of the amount). Thus, a simple payroll will be issued for the advance (it indicates the amount that was paid in the first half of the month).

Form T-51 serves to illustrate and document the main part of the issuance of wages to employees of the institution.

The column "Withheld and credited" in the tabular part of the document should also take into account the advance part - data from the first paper.

Who approved

This document was approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. This fact must be mentioned on the form, in the upper right part.

The form

It is most convenient to fill in the columns of the document in electronic form, in the 1C program. Be sure to translate the statement into a paper version at least once a month. But it is also acceptable to keep it entirely in paper form.

If the work is carried out in 1C and any adjustment of the date is required (it must be created not by the current number), then for this, the desired number is selected in the "Parameters" or "Table" is selected, then "View" and "Editing" and the data of the desired cell is changed in manual mode.

Fill algorithm

For full functionality, paper can be issued in a single copy. Fill in at the top of the document:

• Basic details. The OKPO code is already entered in the form - 0301010. OKUD is being filled out.
• The full name of the company, if any, the structural unit of the company within which the form is filled out.
• Name of the statement, its number, date of signing.
• The period for which the calculations were made.

The date of drawing up the document can be chosen arbitrarily, but on condition that this day will not be earlier last day in the current month and no later than the actual day of debiting funds from the cash desk of the organization.

In addition, on the second page of the statement there is a table, each column of which must be filled in (otherwise, a dash is placed in the table cell).

In total, the document contains 18 columns with the following names:

• the serial number of the employee to whom the payment is intended;
• personnel number of the same employee;
• surname, name and patronymic (the latter are abbreviated to initials);
• the position, profession or specialization in which the employee is engaged;
• salary or wage rate;
• how many days or hours were worked during the specified period (weekends and weekdays are indicated separately);
• the amount accrued by the organization to this employee for the month (the column is divided into different types boards, including a "general" column that summarizes the data);
• what amount was withheld and credited earlier (advance payment, income tax, etc.);
• the employee's debts to the organization or, conversely, the exact amount;
• how much money is supposed to be paid to the employee according to this statement.

Who signs

The printed document must necessarily indicate the position, signature and decoding of the signature of the official who compiled the document. It can be the chief accountant or the HR accountant.

ATTENTION! The statement will not be valid without the seal of the organization on the last page.

By the way, according to the norms, it is permissible to fill out as many lines of the statement as necessary. She can have two, three, four or more sheets, compiled according to the sample of the tabular part of the paper.

The employee has the right to familiarize himself with the generated document at any time before receiving wages.

Nuances of filling

The employee's personnel number, when filled out, is automatically taken from it. Paper can be printed in a single copy. It is placed in the archive of the organization. There should not be any corrections on already completed paper. All necessary adjustments are made electronically.

If the performance of official duties does not involve the employee being in, then the statement enters the company's archive. It must be stored there, according to established requirements, for at least 5 years.

Payment terms

After completing the form cash should be reported to the employee as soon as possible. The maximum allowable delay in this case is 5 business days. If the payment was not made on time, then the “Deposited” mark is put on the statement.

Important point! The data of the column of the document "For payment" must exactly match the column in the form T-49 "Amount". If they are not equal, then an error crept into the accounting calculations for the payment of wages.