Primary and summary documentation for labor accounting and payment. Stages of work on labor and wages accounting

Topic 5: “Accounting for wages and salaries”

Compensatory additional payments for deviations from normal working conditions. Methodology for calculating additional remuneration.

Synthetic accounting of settlements with personnel for wages.

Accounting for the formation and use of insurance premiums.

Concept wages. Types, forms and systems of remuneration.

Wages are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

Salaries are paid in rubles. Upon written request from the employee, payment can be made in non-cash (in kind), but it cannot exceed 25% of the total salary. Maximum size earnings are not limited, and the minimum wage = 4,611 rubles.

There are the following types of remuneration:

1. Basic salary is the salary payable to the employee for the time actually worked and the products manufactured.

2. Additional salary - salary paid to the employee for unworked time (vacation pay, breaks from work for nursing mothers, income benefits, teenagers' hours).

The forms and systems of remuneration used are divided into tariff, non-tariff and mixed.

Main forms tariff system wages are time-based and piece-rate. In case of time-based work, wages are calculated depending on the amount of time worked and the tariff rate. Tariff rate (salary) is a fixed amount of remuneration for an employee for performing job duties of a certain qualification (complexity) per unit of time. In this case, we can distinguish simple time-based wages, in which the salary is determined by multiplying the hourly or daily tariff rate of an employee of a certain qualification category by the amount of time worked. The second is time-based bonus. It assumes that employees additionally receive a bonus, which, as a rule, is set as a percentage of the salary accrued for the time actually worked.

The piece-rate form of remuneration is that the salary is set in accordance with the quantity and quality of work performed or products manufactured on the basis of established fixed piece rates. Piecework forms of remuneration are:

1) Direct piecework. With it, the salary is determined by multiplying the established price per unit by the number of works performed. Example: turner Ivanov worked from April 1 to April 15, 2012. On April 16 he went on vacation. They were working for 10 days. During this time, he produced 70 products. The price per unit is 80 rubles. The amount of earnings is 70*80=5600 rubles.

2) When piecework-bonus wages are paid to employees, an additional bonus is awarded for fulfilling the conditions and indicators of the bonus: absence of defects, urgency. The size of the bonus is usually set as a percentage of piecework earnings. Example: if the premium is 25%, then it is calculated as 5600*0.25=1400. Therefore, earnings = 5600+1400= 7000.

3) With piecework progressive system payment increases for production in excess established norm.

4) Indirect piecework wages are paid as a percentage of the earnings of the main workers of the serviced area.

5) The lump sum form of remuneration provides that the amount of wages is set as a whole for the entire range of work or a certain stage of work.

Tariff-free system– this is when the employee’s earnings are not determined in advance and depend on the results of the organization’s work, structural unit etc. In this case, the labor participation coefficient (KTU) and the coefficient qualification level(KKU).

Mixed system has features of tariff and non-tariff. TO mixed system includes a system of floating salaries, a commission system of remuneration, and a dealer system of remuneration. These systems are rarely used.

Primary and summary documentation for labor accounting and payment.

Working time is the time during which the employee performs his duties stipulated by the employment agreement (contract). In accordance with the Labor Code, normal working hours cannot exceed 40 hours per week.

To account for personnel accrual and payment of wages, a unified form of primary documentation is used:

1. Order (instruction) on hiring an employee (T1 or T1a) [T – labor];

2. Personal card of the employee (T2);

3. Staffing (T3);

4. Order to transfer the employee to another job (T5 or T5a);

5. Order to grant leave to the employee (T6 or T6a);

6. Vacation schedule (T7);

7. Order to terminate the employment contract with the employee (T8 or T8a);

8. Order to send an employee on a business trip (T9 and T9a);

9. Travel certificate (T10);

10. Order to reward the employee (T11 or T11a).

Time worked is recorded in the following standardized forms:

Ø timesheet for recording the use of working time and calculating wages (T12)

Ø time sheet (T13)

Timesheets are maintained in two ways.

1. Solid. It records all data on attendance, absence, tardiness, overtime etc.

2. Method of deviations. Only deviations are recorded. Hours of attendance are designated by the letter “i” and have code 01. Overtime hours are “from” and code 04. Business trips are “to” and code 06, etc.

The main primary documents for recording production (piecework) are work orders for piecework, shift report, route sheet, production report.

The main documents for the calculation and payment of all types of wages and benefits are: either the payroll sheet (T49), or the payroll sheet and payroll sheet separately. The amounts of accrued wages, personal income tax withholding, etc. are recorded in the appropriate columns; the difference between accrued wages and withholding is the amount to be paid to employees. When receiving a salary, the employee must put his signature, and if the employee is absent, a stamp is placed in the signature column - deposited. A salary that has not been received by the recipient is called deposited. The statement signs Chief Accountant, states the head of the organization, statements are compiled in the accounting department in one copy.

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To record personnel, calculate and pay wages, unified forms of primary accounting documents are used, approved by Resolution of the State Statistics Committee of Russia dated April 6, 2001 No. 26.

An order (instruction) on hiring an employee (form No. T-1) and an order (instruction) on hiring employees (form No. T-1a) are used to formalize and record those hired under an employment agreement (contract). Compiled by the person responsible for admission for all persons hired by the organization.

The orders indicate the name of the structural unit, profession (position), probation, as well as the conditions of employment and the nature of the upcoming work (part-time, by way of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.).

An order signed by the head of the organization or an authorized person is announced to the employee (employees) against signature. Based on the order in work book a record of employment is made, a personal card is filled out, and an employee’s personal account is opened in the accounting department.

An employee’s personal card (Form No. T-2) and a civil servant’s personal card (Form No. T-2GS) are filled out for persons hired on the basis of an employment order, work book, passport, military ID, graduation document educational institution, insurance certificate of state pension insurance, certificate of registration with the tax authority and other documents required by law, as well as information provided by the employee.

The personal card of a civil servant (form No. T-2GS) is used to record persons holding public positions in the civil service.

The staffing table (form No. T-3) is used to formalize the structure, staffing and staffing levels of the organization. The staffing table contains a list of structural units, positions, information on the number of staff units, official salaries, allowances and monthly payroll. Approved by order (instruction) of the head of the organization or a person authorized by him.

Changes to the staffing table are made in accordance with the order (instruction) of the head of the organization or his authorized person.

The registration card of a scientific, scientific and pedagogical worker (form No. T-4) is used in scientific, research, scientific-production, educational and other institutions and organizations operating in the field of education, science and technology, to register scientific workers.

Filled out on the basis of relevant documents (diploma of Doctor of Science and Candidate of Science, certificate of associate professor and professor, etc.), as well as information provided by the employee.

A personal card is also kept for each scientific and scientific-pedagogical worker (form No. T-2).

An order (instruction) on transferring an employee to another job (form No. T-5) and an order (instruction) on transferring employees to another job (form No. T-5a) are used to formalize and record the transfer of employee(s) to another job In the organisation. To be filled out by the employee personnel service, signed by the head of the organization or a person authorized by him, announced to the employee (employees) against receipt. Based on this order, marks are made in the personal card, personal account, and an entry is made in the work book.

An order (instruction) on granting leave to an employee (form M T-6) and an order (instruction) on granting leave to employees (form M T-ba) are used for registration and accounting of leave granted to an employee (workers) in accordance with the law, collective agreement, regulations organization, employment agreement (contract).

They are drawn up by a personnel service employee or an authorized person, signed by the head of the organization or his authorized person, and announced to the employee against signature. Based on the order, marks are made in the personal card, personal account, and the wages due for leave are calculated according to form No. T-60 “Note-calculation on granting leave to the employee.”

The vacation schedule (form No. T-7) is intended to reflect information about the time of distribution of annual paid vacations to employees of all structural divisions of the organization for the calendar year by month. The vacation schedule is consolidated. When drawing it up, the current legislation, the specifics of the organization’s activities and the wishes of the employee are taken into account.

The vacation schedule is endorsed by the head of the personnel service, heads of structural divisions, agreed with the elected trade union body and approved by the head of the organization or his authorized person.

When the vacation period is postponed to another time, with the consent of the employee and the head of the structural unit, appropriate changes are made to the vacation schedule.

An order (instruction) on the termination of an employment agreement (contract) with an employee (form No. T-8) and an order (instruction) on the termination of an employment agreement (contract) with employees (form M T-8a) are used to formalize and accounting for the dismissal of an employee (workers). They are filled out by an employee of the personnel service, signed by the head of the organization or a person authorized by him, and announced to the employee (employees) against signature.

Based on the order, an entry is made in a personal card, personal account, work book, and a settlement is made with the employee using form No. T-61 “Note for settlement upon termination of an employment agreement (contract) with an employee.”

An order (instruction) on sending an employee on a business trip (form M T-9) and an order (instruction) on sending employees on a business trip (form No. T-9a) are used to formalize and record the assignment of an employee (workers) on business trips. Filled out by a personnel service employee and signed by the head of the organization or his authorized person. The order for sending on a business trip indicates the names and initials, structural unit, professions (positions) of the travelers, as well as the purposes, time and place of the business trip.

If necessary, indicate the sources of payment for amounts travel expenses, other conditions for sending on a business trip.

A travel certificate (form No. T-19) is a document certifying the time an employee spent on a business trip.

Issued in one copy by a personnel service employee on the basis of an order (instruction) to be sent on a business trip.

At each destination, notes are made on the time of arrival and departure, which are certified by the signature of the person in charge. official and seal.

After returning from a business trip to the organization, the employee draws up an advance report with attached documents confirming the expenses incurred.

The official assignment for sending on a business trip and the report on its implementation (form No. T-10a) are used to formalize and record the official assignment for sending on a business trip, as well as a report on its implementation.

The official assignment is signed by the head of the department in which the posted employee works. It is approved by the head of the organization or a person authorized by him and transferred to the personnel service for issuing an order (instruction) on sending him on a business trip.

A person arriving from a business trip draws up a short report on the work performed, coordinates it with the head of the structural unit and submits it to the accounting department along with a travel certificate and an advance report.

An order (instruction) on rewarding an employee (form No. T-11) and an order (instruction) on rewarding employees (form No. T-11 a) are used to formalize and record incentives for success at work.

They are compiled based on the submission of the head of the structural unit of the organization in which the employee works.

Signed by the head of the organization or a person authorized by him, announced to the employee (employees) against receipt. Based on the order (instruction), a corresponding entry is made in the employee’s work book.

The timesheet for the use of working time and calculation of wages (form No. T-12) and the timesheet for the use of working time (form No. T-13) are used for timekeeping and control labor discipline. Form No. T-12 is intended for recording the use of working time and calculating wages, and f. No. T-13 - only for recording the use of working time. When using f. No. T-13, wages are calculated in the personal account (form No. T-54), payroll (form No. T-51) or payroll (form No. T-49).

Form No. T-13 is used in conditions of automated data processing. Time sheet forms with partially filled in details can be created using computer technology. In this case, the form of the report card changes in accordance with the adopted data processing technology.

Time records cover all employees of the organization. Each of them is assigned a specific personnel number, which is indicated in all labor and wage accounting documents. The essence of the time sheet is the daily registration of employees’ attendance at work, leaving work, all cases of lateness and absences, indicating their reasons, as well as hours of downtime and hours of overtime work.

Timesheet accounting is carried out by an accountant, foreman or foreman in a timesheet recording the use of working time. To simplify time sheet accounting, you can limit yourself to only registering deviations from normal duration working day.

A note about absences or lateness is made in the time sheet on the basis of the relevant documents - certificates of summons to the military registration and enlistment office, court, certificates of temporary incapacity for work, etc., which employees hand over to timekeepers; downtime is determined based on downtime sheets, and overtime hours are determined based on the lists of foremen.

Accounting for the output of workers in organizations is carried out by foremen, foremen and other workers who are assigned these responsibilities. To account for production they use various shapes primary documents (work orders for piecework, records of work performed, etc.).

Regardless of the form, primary documents contain, as a rule, the following details (indicators): place of work (workshop, site, department), time of work (date); name and category of work (operation); quantity and quality of work; surnames, initials, personnel numbers and categories of workers; time standards and prices per unit of work; the amount of workers' wages; cost accounting codes to which accrued wages relate; number of standard hours for work performed. wages accounting contract

Accounting for production, and at the same time the choice of one or another form of primary document, depends on many reasons: the nature of production, features of production technology, organization and remuneration of labor, control system and product quality, availability of production with measuring containers, scales, counters and other measuring instruments .

Completed primary documents for accounting of production and work performed, together with all additional documents (sheets for payment of downtime, for additional payments, marriage certificates, etc.) are transferred to the accountant.

To determine the amount of wages to be paid to employees, it is necessary to determine the amount of employees’ earnings for the month and make the necessary deductions from this amount. These calculations are usually made in the payroll sheet (form No. 49), which, in addition, serves as a document for the payment of wages for the month.

On the left side of this statement, the amounts of wage accruals are recorded by type (piecework, time-based, bonuses and various types of payments), and on the right side - deductions by their types and the amount to be paid. One line is allocated for each employee in the statement.

In a number of organizations (especially large ones), instead of payroll sheets, separate payroll sheets (form No. T-51) and payroll sheets (form No. T-53) are used. The payslip contains all calculations to determine the amounts of wages to be paid to employees. Payroll used only to pay wages. It indicates the surnames and initials of employees, their personnel numbers, amounts to be paid and a receipt for receipt of wages. Payrolls or payrolls that replace them are used for settlements with employees for the whole month.

An advance for the first half of the month is usually issued according to pay slips. The advance amount is usually determined based on 40% of earnings at tariff rates or payroll, taking into account the days worked by employees.

Salaries are issued from the cash register within three days. After this period, the cashier makes a note “Deposited” against the names of employees who have not received wages, draws up a register of unpaid wages and title page The statement indicates the amount of wages actually paid and not received by employees. Amounts of wages not paid on time after three days are transferred to the bank's current account.

For the amount of wages issued, an expense cash order is drawn up (form No. KO-2), the number and date of which are indicated on the last page of the statement.

In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.

The payroll register (f. Lz T-53a) is used to record and register payrolls for payments made to employees of the organization. Maintained by an accounting employee.

Payments that do not coincide with the time of payment of wages (unscheduled advances, vacation amounts, etc.) are made according to cash receipts, on which the note “One-time payroll calculation” is made.

The payroll sheet performs several functions - a settlement document, a payment document - and, in addition, serves as a register for analytical accounting of payroll settlements with employees.

However, in practice, using payroll statements to calculate the average salary for any previous period (for example, for six months when paying for vacation) is inconvenient, since it is necessary to make labor-intensive selections from various statements.

Therefore, the organization opens personal accounts for each employee (form No. T-54 nf.M T-54a), in which the necessary information about the employee is recorded ( Family status, rank, salary, length of service, time of entry to work, etc.), all types of accruals and deductions from wages for each month. From these data it is easy to calculate average earnings for any period of time.

Form No. T-54 is used to record all types of accruals and deductions from wages on the basis of primary documents for recording production and work performed, time worked and documents for different types payment Based on this personal account, a payslip is drawn up according to f. No. T-51.

Form No. T-54a is used when processing credentials using computer technology and contains only conditionally permanent details about the employee. Payroll data received on paper is added monthly to your personal account. The second page is used to print wage type and deduction codes.

A note-calculation on granting leave to an employee (form No. T-60) is intended to calculate the wages due to the employee and other payments when he is granted annual paid or other leave.

A note-calculation upon termination of an employment agreement (contract) with employees (F. No. T-61) is used to record and calculate wages due and other payments to the employee upon termination of an employment agreement (contract). Compiled by an employee of the personnel department or an authorized person, the calculation of due wages and other payments is made by an employee of the accounting department.

To receive an advance for the first half of the month, submit the following documents to the bank: check, payment orders for transfer Money to the budget for withheld taxes, for the transfer of amounts withheld under executive documents and personal obligations, as well as for the transfer of payments for social needs (to funds - pension, social insurance, compulsory health insurance).

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TOPIC: Accounting for labor and its payment

INTRODUCTION

Accounting for labor and wages is one of the most complex and time-consuming areas in the work of accounting. At the same time, the presence of many various factors, which determine the amount of wages, the procedure for taxation, deductions, etc., makes the calculation in each specific month different from the previous ones. Also, in the process of calculating and paying wages, an accountant must be guided by a significant number of legislative and regulatory acts of civil and tax legislation, the main one of which is the Labor Code, as well as local regulations developed by each enterprise. In the work, the accuracy of the preparation of primary documents that serve as the basis for settlements with employees is important. Primary accounting documents must be drawn up in the prescribed form and contain all the necessary details.

Organization accounting settlements with the organization's personnel for wages should be based on the full amount of information about all benefits and relevant characteristics of work: harmfulness, overworking the established working hours, changes in essential working conditions, transfer to another job, downtime not through the fault of the employee.

The relevance of the chosen research topic is explained by the dependence of wages on the standard of living of the population of any country. For the vast majority of people, wages are the main source of income. Therefore, issues related to wages (its amount, form of calculation and payment, etc.) are among the most pressing for both employees and employers.

In order to fairly pay an employee, this work must first be correctly measured and taken into account. Wages are an important part of the cost of products, works, services, and this ultimately affects the profit of the enterprise. Competent and timely payroll calculation is important both for calculating taxes and for good psychological climate among workers.

Selected topic course work“Accounting for labor and its payment” provides coverage of issues of accounting for settlements with personnel regarding wages.

The purpose of the course work is to study the organization of accounting for settlements with personnel for wages.

Based on the goal, the following tasks were set:

systematize normative, methodological and educational literature on the topic of course work;

get acquainted with the theoretical and methodological foundations of accounting for settlements with personnel for wages;

become familiar with practical skills of payroll calculation and payroll deductions.

Methodological and theoretical basis The following sources were used when writing the work: the Constitution of the Russian Federation; Labor Code of the Russian Federation; Tax code; Law of the Russian Federation “On Accounting in the Russian Federation”; Regulations on accounting and reporting in the Russian Federation; educational literature.

1 THEORETICAL ASPECTS OF ACCOUNTING FOR PAYMENTS WITH STAFF FOR WAGES

1.1 Review and analysis of the regulatory framework for accounting for settlements with personnel for wages

The main fundamental legislative document of our country is the Constitution. Russian Federation- contains articles that are completely and quite definitely devoted to labor in the country.

Article 34 of the Constitution of the Russian Federation determines that every citizen has the right to realize his or her abilities. Article 37 determines that a citizen must receive remuneration for his work and has the right to rest. Article 39 states that citizens are guaranteed a state pension and social benefits.

Relations under a civil contract are regulated by the Civil Code of the Russian Federation. Chapters 27 and 28 are entirely devoted to the most common type of document - an agreement and its varieties.

Basic legislative norms on issues of organization and remuneration are stipulated in Labor Code Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation).

According to Article 129: Wages are remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments.

Article 136 of the Labor Code of the Russian Federation establishes that wages are paid at least every half month per day, established by rules internal labor regulations organization, collective agreement, employment contract.

In case of deviation from normal working conditions and normal working hours, organizations are required to comply with the following norms of the Labor Code of the Russian Federation:

Remuneration of workers employed in hard work, work with harmful, dangerous and other special working conditions is carried out at an increased rate (Articles 146,147);

Overtime work is subject to payment at an increased rate: for the first two hours of work, no less than one and a half times the rate, for subsequent hours, no less than double the rate (Article 152);

Work on weekends and non-working holidays is paid at least double (Article 153);

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by laws and other regulatory legal acts (Article 154);

In case of failure to comply with labor standards, failure to fulfill labor (official) duties through the fault of the employer, payment for labor is made in an amount not lower than the average salary of the employee, calculated in proportion to the time actually worked (Article 155);

In case of failure to comply with labor standards, failure to fulfill labor (official) duties for reasons beyond the control of the employer and employee, the employee retains at least two-thirds of the tariff rate, salary ( official salary), calculated in proportion to the time actually worked (Article 155);

In case of failure to comply with labor standards or failure to fulfill labor (official) duties due to the fault of the employee, payment of the standardized part of the salary is made in accordance with the volume of work performed (Article 155);

Partial defects due to the fault of the employee are paid at reduced rates depending on the degree of suitability of the product. Complete defects caused by the employee are not subject to payment (Article 156);

Downtime caused by the employer is paid in the amount of at least two-thirds of the employee’s average salary. (Article 157);

Downtime due to reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to downtime.

Downtime caused by the employee is not paid.

Chapter 26 of the Labor Code of the Russian Federation establishes guarantees and compensation for employees who combine work with training in educational institutions with state accreditation.

According to Article 183 of the Labor Code of the Russian Federation, an employee has the right to receive temporary disability benefits.

Articles 137.138 of the Labor Code of the Russian Federation provide for a limitation on deductions from wages and a limitation on the amount of deductions.

The procedure for withholding alimony under writs of execution is determined by the Family Code of the Russian Federation. The amount of child support is determined in proportion and amounts to 1/4 for one child, 1/3 for two children, 1/2 of the earnings and (or) other income of the parents for three or more children, but taking into account the financial situation of the parents the size of shares can be increased or decreased by the court (Article 81 of the Family Code). In some cases, alimony for minor children is established in a fixed amount. monetary amount or simultaneously in shares and a fixed amount of money. The basis is Art. 83 of the Family Code.

The personal income tax is established by Chapter 23 “Individual Income Tax” of the Tax Code of the Russian Federation. The object of taxation is income, which includes all types received both in cash and in kind in the form of wages or remuneration for the performance of work, provision of services, provision of property for rent, etc. (Article 208 of the Tax Code of the Russian Federation). State benefits are not subject to taxation, with the exception of benefits for temporary disability (including benefits for caring for a sick child); state pensions and labor pensions, alimony, scholarships, etc. (Article 217 of the Tax Code of the Russian Federation). The tax rate is established in accordance with Article 224.

The Tax Code of the Russian Federation provides for four types of tax deductions to which the taxpayer has the right to reduce the tax base:

Standard tax deductions (Article 218 of the Tax Code of the Russian Federation),

Social tax deductions (Article 219 of the Tax Code of the Russian Federation),

Property tax deductions (Article 220 of the Tax Code of the Russian Federation),

Professional tax deductions (Article 221 of the Tax Code of the Russian Federation)

Peculiarities of calculation, the procedure and timing of tax payment by tax agents are regulated by Article 226 of the Tax Code of the Russian Federation.

Federal Law No. 129-FZ dated November 21, 1996 “On Accounting” establishes uniform principles for organizing and maintaining accounting in the Russian Federation, according to which all business transactions, including payroll accounting, carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

The calculation of benefits for temporary disability and in connection with maternity is regulated by Federal Law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" (as amended by Federal Law dated December 8, 2010 No. 343-FZ ) .

Payment for regular, additional, student leave and payment for the performance of state and public duties is made in the amount of average earnings, the calculation of which must be made in accordance with the Decree of the Government of the Russian Federation “On the specifics of the procedure for calculating average wages” dated December 24, 2007. No. 922.

By order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for financial accounting economic activity organizations and instructions for its use" dated October 31, 2000. No. 94n approved the chart of accounts and instructions, which establish uniform approaches to the application of the Chart of Accounts for accounting the financial and economic activities of organizations and reflecting the facts of economic activities on the accounting accounts. It contains a brief description of synthetic accounts and sub-accounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, the order of reflecting the most common facts are disclosed. The description of the accounting accounts by sections is given in the sequence prescribed by the Chart of Accounts.

Based on the Chart of Accounts and these Instructions, the organization approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.

The currently used forms of primary documents for accounting for labor and its payment are reflected in the “Album of unified forms of primary accounting documentation for accounting for labor and its payment” and are regulated by the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004. No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”

In accordance with PBU 10/99 “Organizational Expenses”, labor costs are classified as expenses for ordinary activities and should be grouped by element. For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.

1.2 Theoretical aspects accounting of settlements with personnel for wages

The main task of organizing wages at present is to make wages dependent on the team and the quality of the labor contribution of each employee.

Organizations are given the right to independently establish forms, systems and amounts of remuneration, which imposes a special responsibility on the organization of accounting in this area.

Currently, two main forms of remuneration are widely used: piecework and time-based.

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Figure 1 - Scheme of forms and systems of remuneration

With piecework wages, earnings are accrued to the employee based on the final results of his work, which encourages workers to increase labor productivity. The basis for calculating piecework wages is the piecework rate, which represents the amount of remuneration to be paid to the employee for producing a unit of product or performing a certain operation. Depending on the method of calculating earnings, the piecework wage system is divided into direct piecework, piecework-bonus, piecework-progressive, indirect piecework and piecework.

With a direct piece-rate wage system, the employee is remunerated for the work actually performed (manufactured products) at established piece-rate rates.

With a piece-rate bonus system, workers are additionally awarded a bonus based on the indicators established by the Regulations on Bonuses (quality of work, urgency of its completion, absence of complaints from clients, etc.). The size of the bonus is set as a percentage of piecework earnings.

With a piece-rate progressive wage system, an employee’s earnings for producing products within the established norm are determined at established piece rates, and for producing products in excess of the norm - at higher prices.

The indirect piecework wage system is usually used for workers performing auxiliary work in servicing the main production. The salary of an auxiliary worker is determined as a percentage of the earnings of the main production workers he serves.

The lump sum system of remuneration assumes that for an employee (team of workers) the amount of remuneration is established for a set of works, and not for a specific production operation.

Calculation of earnings for piecework payment is carried out according to documents on production, deviations from normal working conditions, additional operations, downtime through no fault of the workers.

With time-based wages, the employee’s earnings are determined based on the time actually worked and the tariff rate (salary). Main varieties time payment labor are simple time-based and time-bonus wages.

With a simple time-based wage system, the basis for calculating the amount of remuneration for an employee is taken tariff rate or official salary according to the organization’s staffing table and the amount of time worked by the employee.

When paying time-based bonuses, an additional bonus is calculated, set as a percentage of the official salary on the basis of the regulations on bonuses for employees developed in the organization, a collective agreement or an order from the head of the organization.

In accordance with Article 114 of the Labor Code of the Russian Federation, employees of the organization must be provided annual holidays while maintaining your job and average earnings.

“The average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number calendar days(29.4).”

In the event that one or more months of the billing period are not fully worked out, “... the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount consisting of the average monthly number of calendar days (29.4), multiplied by the number of full calendar days months, and the number of calendar days in incomplete calendar months. The number of calendar days in incomplete calendar months is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in given month» .

Payment for the performance of state and public duties is made in the amount of average earnings (by dividing the actual accrued wages for 12 months by the actual days worked in this period), the calculation of which is established by the same provision as for calculating vacation.

Benefits for temporary disability due to illness or injury (except for industrial accidents and occupational diseases) are paid for the first three days of incapacity at the expense of the employer, and from the fourth day at the expense of the Social Insurance Fund. The amount of average daily earnings is determined by dividing the amount of wages actually accrued for the billing period (for the 24 months preceding the month in which the disability occurred) by a fixed amount of 730. The amount of average daily earnings also depends on insurance period, which is calculated on a calendar basis. If the employee’s insurance period before the onset of illness is less than 5 years, temporary disability benefits are calculated based on 60% of average earnings, from 5 to 8 years - 80%, from 8 more years - 100%. Regardless of length of service, workers receive benefits in the amount of 100% of earnings:

Those who are ill as a result of a work injury, those who become ill as a result of injury or injury received while performing international duty;

Maternity benefits.

From January 1, 2007 Payment of temporary disability benefits is provided in calendar days.

In connection with the adoption of the Federal Law of December 8, 2010 No. 343-FZ “On Amendments to the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity”, changes occurred from January 1, 2011, which are presented in Table 1:

Table 1 - Main changes in calculation sick leave 2011 compared to 2010

Source of payment for own disability benefits
The benefit for the first 2 days of temporary disability is paid at the expense of the policyholder, and for the rest of the period, starting from the 3rd day of temporary disability at the expense of the Social Insurance Fund of the Russian Federation.	The benefit for the first 3 days of temporary disability is paid at the expense of the policyholder, and for the remaining period, starting from the 4th day of temporary disability at the expense of the Federal Social Insurance Fund of the Russian Federation (Article 3, clause 2, clause 1 255-FZ)
Place of benefit payment
Benefits are paid for all jobs	Temporary disability and maternity benefits are paid for one place of work, taking into account earnings from other employers, or for all places of work. Child care benefits are paid for one place of work
Accruals taken into account
The calculation includes all types of payments and other remuneration in favor of the employee, which are included in the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation, with the exception of accruals calculated based on average earnings for the last 12 months preceding the month of the onset of disability	The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance premiums in the Social Insurance Fund for two calendar years preceding the year of the insured event, including during the time of work for other insurers (Article 14, paragraphs 1-2 of 255-FZ).
Calculation of average earnings
Average daily earnings for calculating temporary disability benefits are determined by dividing the amount of accrued earnings for the period by the number of calendar days falling within the period for which wages are taken into account.	The average daily earnings for calculating benefits are determined by dividing the amount of accruals for 2 years, taking into account the limit of 415,000 for each year by 730 (Article 14, paragraph 3, 255-FZ).
Calculation from the minimum wage
The average daily earnings are determined based on the minimum wage for each month and multiplied by the number of sick days in each month. The obtained values ​​are summed up.	If the insured person is working part-time (part-time) at the time of the insured event working week, part-time work), the average earnings, on the basis of which benefits are calculated in these cases, are determined in proportion to the working hours of the insured person. Average daily earnings are determined as minimum wage*24/730

Additional payments and wage supplements, which are presented in Figure 2, play an important role in material incentives for labor.

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Figure 2 - Scheme of additional payments and allowances

Forms of primary accounting documentation for the accounting of labor and its payment are mandatory for use by legal entities of all forms of ownership, with the exception of budgetary organizations. Documentation for labor accounting and payment is presented in Table 2.

Table 2 - Primary documents for labor accounting and payment

	Form name
For personnel records:
	Order (instruction) on hiring an employee
	Employee personal card
	Personal card of a state (municipal) employee
	Staffing table
	Registration card of a scientific, scientific and pedagogical worker
	Order (instruction) to transfer an employee to another job
	Order (instruction) on transfer of employees to another job
	Order (instruction) on granting leave to an employee
	Vacation schedule
	Order (instruction) on termination (termination) of an employment contract with an employee (dismissal)
	Order (instruction) on sending an employee on a business trip"
	Travel certificate
	Official assignment for sending on a business trip and a report on its implementation
	Order (instruction) on incentives for employees
For recording working hours and settlements with personnel for wages
	Time sheet and calculation of wages
	Time sheet
	Payroll
	Payslip
	Payment statement
	Payroll register
	Personal account
	Calculation note on granting leave to an employee
	Calculation note upon termination (termination) of an employment contract with an employee (dismissal)
	Certificate of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific job

To determine the amount of wages to be paid to employees, it is necessary to determine the amount of employees’ earnings for the month and make the necessary deductions from this amount. These calculations are usually made in the payroll sheet (form No. 49), which, in addition, serves as a document for the payment of wages for the month.

Specific amounts of wage increases are established by a collective agreement, a local regulatory act adopted taking into account the representative body of workers, a collective or labor agreement.

Deductions are made from the accrued wages of full-time employees and persons working under contract contracts, which are presented in Figure 3.

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Figure 3 - Scheme of deductions from wages

The procedure for calculating and the amount of withholding tax on personal income is established by the Tax Code of the Russian Federation.

The employee is entitled to receive standard tax deductions

1) in the amount of 3,000 rubles for each month for persons: who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant; at the Mayak production association and the discharge of radioactive waste into the Techa River; disabled people of the Great Patriotic War etc.

2) tax deduction in the amount of 500 rubles for each month are provided to the following employees: Heroes Soviet Union and Heroes of the Russian Federation, persons awarded the Order of Glory of three degrees; participants of the Great Patriotic War; disabled since childhood, disabled people of groups I and II; persons who donated bone marrow to save people’s lives, etc.

3) a tax deduction in the amount of 400 rubles for each month applies to employees who are not listed in points 1 and 2 and is valid until the month in which their income, calculated on an accrual basis from the beginning of the year, does not exceed 40,000 rubles.

4) a tax deduction in the amount of 1,000 rubles for each month applies to each child of an employee who supports the child; for each child of an employee who is a guardian or trustee, adoptive parent, or spouse of an adoptive parent.

The specified tax deduction is valid until the month in which the employee’s income, calculated from the beginning of the year, does not exceed 280,000 rubles and is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet aged up to 24 years of age with parents and (or) spouse of a parent, guardians or trustees, adoptive parents, spouse of an adoptive parent.

If a child under the age of 18 is a disabled child, as well as if a full-time student, graduate student, resident, student under the age of 24 is a disabled person of group I or II, the tax deduction is doubled.

The tax deduction is provided in double amount to the only parent (adoptive parent), guardian, trustee. Tax deductions are provided on the basis of written applications and documents confirming the right to this tax deduction.

An employee can receive a social, property and professional tax deduction from the tax authorities when submitting tax return and supporting documents.

The tax base for personal income tax is determined separately for each type of income, for which different tax rates are established. Personal income tax rates are presented in Table 3.

Table 3 - Personal income tax rates

Type of income	Tax rate, %
All types of income, except those for which the Tax Code provides for other rates
Winnings, insurance payments under voluntary insurance contracts, interest income on bank deposits, material benefit, received from savings on interest
Income received individuals who are not tax residents of the Russian Federation
Dividends
Income from equity participation in the activities of organizations

Deductions under writs of execution are made on the basis of an agreement on the payment of alimony, a court decision, or the payer’s application for voluntary payment. Writs of execution received by the organization are registered in a special journal and stored as strict reporting forms. The amounts of deduction are recorded in the writ of execution. Alimony is withheld from all types of income after withholding income tax from individuals.

Deductions of union dues, utility bills, and transfers to Sberbank branches are made based on the employee’s application.

According to the current chart of accounts and instructions for its use, account 70 “Settlements with personnel for wages” is used to record payroll calculations. Score 70 is passive. Designed to summarize information about settlements with employees of an organization for wages.

Synthetic accounting for account 70 “Settlements with personnel for wages” is presented in diagram 1.

	Account 70 “Settlements with personnel for wages”
				The enterprise's debt to employees at the beginning of the period	Initial balance
	Reflects payment of wages from the organization's cash register	The amount of accrued wages to employees is reflected
	Reflected withholding of personal income tax	The amount of accrued social insurance benefits is reflected
	The deduction of the employee's debt for accountable amounts is reflected	The amount of accrued income from participation in the capital of the organization is reflected
	Deposited amounts of wages not paid on time are reflected	The amount of accrued vacation payments is reflected at the expense of the reserve for vacation pay.
				The enterprise's debt to employees at the end of the period	Final balance

Scheme 1 - Account 70 “Settlements with personnel for wages”

Analytical accounting for account 70 “Settlements with personnel for wages” is maintained for each employee of the organization.

The main correspondence of accounts for labor and wages is presented in Table 4.

Table 4 - Main correspondence of accounts for accounting of settlements with personnel for wages

	Primary documents and accounting registers	Cor. accounts
Payroll: production staff, personnel not directly involved in the production process, auxiliary production workers,	Time sheet, work order for piecework wages, personal account, payroll sheet (forms No. T-49, T-51, T-53)
Vacation accrual: production workers;	Time sheet, personal account, calculation note on granting leave to the employee, personal account, payroll sheet (forms No. T-49, T-51, T-53)
Accrual of vacation from the reserve fund for the upcoming payment of employee vacations	Time sheet, accounting calculation, personal account, calculation note on granting leave to the employee, payroll sheet (forms No. T-49, T-51, T-53)
Calculation of temporary disability benefits paid from the organization’s funds:	Time sheet, temporary disability certificate,
production workers; employees not directly involved in the production process; auxiliary production workers;	personal account, payroll statement (forms No. T-49, T-51, T-53)
Calculation of temporary disability benefits paid by the social insurance fund	Time sheet, temporary disability certificate, personal account, payroll sheet (forms No. T-49, T-51, T-53)
Personal income tax withheld	Personal account, tax card, payroll slip (forms No. T-49, T-51, T-53)
Amount withheld according to executive documents	Writ of execution, personal account, payroll sheet (forms No. T-49, T-53)
The amount of the identified shortage is withheld	Personal account, payroll statement (forms No. T-49, T-51, T-53)

2. BRIEF DESCRIPTION OF THE ACTIVITIES OF NORTHERN TRANSPORT COMPANY LLC

Society with limited liability"Northern transport company» registered at the address: Kirov, st. Basic, 19. The legal address of the organization coincides with the postal and actual addresses. STK LLC is a small enterprise and does not have separate divisions, branches and departments.

The constituent document is the charter.

The main activity of the enterprise LLC “Northern Transport Company”: organization and implementation of transportation; servicing enterprises, organizations, institutions trucks; customer satisfaction in cargo transportation.

The size of the authorized capital is 10,000 rubles, contributed in cash and which has not changed for three years.

Northern Transport Company LLC is legal entity, has an independent balance sheet, a bank account, acts as a defendant and plaintiff in judicial and arbitration courts.

The main task of STK LLC is timely, high-quality and complete satisfaction of the needs of the state and the population for transportation, increasing the economic efficiency of its work.

A motor transport enterprise operates practically at the expense of leased vehicles, provided there is a territory for parking the rolling stock. Car maintenance and repairs will be carried out both in-house and under a contract from another company.

The average number of employees in this organization is 49 people, which gives it the right to be called a small enterprise (mostly the team is permanent).

In the structure of the enterprise, according to staffing table, includes: management staff (director, chief accountant, accountant-cashier, Chief Engineer, economist, dispatcher, mechanic); rolling stock (drivers); repair shop (car mechanic, turner, electrician, electric gas welder); service staff.

The director manages, in accordance with current legislation, the production, economic and financial-economic activities of the enterprise, bearing full responsibility for the consequences of decisions made, the safety and effective use of the enterprise’s property, as well as the financial and economic results of its activities.

Responsibilities for maintaining accounting records at the enterprise are assigned to the chief accountant, who forms information system accounting and reporting in accordance with the requirements of accounting, tax, statistical accounting.

The chief accountant reports directly to the director of STC LLC, who appoints and dismisses in accordance with current legislation.

The accountant-cashier reports directly to the chief accountant of the organization. Receives and controls primary documentation for cash transactions accounting and prepares them for accounting processing. Issues funds. Reflects transactions related to cash flows in accounting accounts.

Accounting at Northern Transport Company LLC is carried out by the chief accountant and accountant-cashier and is controlled by the director of the enterprise.

The accounting department applies a unified Chart of Accounts, approved by letter of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. All forms of primary accounting documents are drawn up in compliance with the requirements stipulated by the Regulations on Accounting and Reporting in the Russian Federation. The basis for organizing primary accounting is the document flow schedule approved by the chief accountant.

Accounting in its activities is guided by Federal law“On accounting” dated November 21, 1996 No. 129-FZ, Regulations on accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n., the Chart of Accounts for financial and economic activities and the Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000. No. 94-n and other regulatory legal acts that constitute the legislation of the Russian Federation on accounting, valid at the time of recording a specific business transaction.

The organization of accounting in LLC "STK" is based on the accounting policy of the enterprise, approved by the head of the organization. Accounting for property, liabilities and business transactions is carried out by double entry on interrelated accounting accounts included in the working chart of accounts of the enterprise, which is an annex to the accounting policy of the enterprise.

Accounting is carried out in rubles and kopecks, and reporting is in rubles. All facts of economic activity joint stock company are reflected in the accounting records in a timely manner and in full.

Business transactions are recorded at the time they occur. The basis for entries in accounting registers are primary documents recording the fact of a business transaction.

For the reliability of accounting and reporting, inventories of the property and financial obligations of the LLC are carried out on the basis of “ Guidelines on inventory of property and financial obligations”, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995. No. 49.

The company has installed the 1C-Enterprise program. The program only pays wages. Standard unified forms of primary accounting documentation are filled out both manually and using a program.

Accounting statements contain information about property, liabilities and financial results activities of the organization. It is compiled on the basis of synthetic and analytical accounting data and is confirmed by primary documents. Preparation of financial statements is the final stage of the accounting process, which allows the generation of complete and reliable information on the results of the organization’s activities for a certain reporting period at a certain reporting date.

Tax reporting is a detailed calculation of the tax base as of the reporting date in accordance with regulations governing tax payments organizations.

STK LLC has not separately developed a Regulation on accounting policies for tax purposes.

LLC "STK" is the payer of UTII. To calculate UTII, the company uses as physical indicator vehicles, actually used to carry out activities. The declaration is drawn up once a quarter until the 20th day following the expired reporting period.

The organization is a transport tax payer.

Also, once a quarter, a calculation of fees for negative impact on the environment.

Based on accounting and operational accounting data and financial statements, statistical reporting is compiled according to a unified methodology established by the State Statistics Committee of Russia and the Ministry of Finance of Russia.

We will consider the characteristics of the enterprise’s activities using a number of technical and economic indicators (Table 5). Their dynamics over time have a significant impact on the final results of the organization.

Table 5 - Composition of technical and economic indicators of the organization’s activities

Indicator name				Growth rate (gain)
1.Indicators of production and sales volume
1.1 Revenue (net) from the sale of goods (work, services), thousand rubles.
2. Indicators of the volume of resources used, capital and costs
2.1 Annual staff wage fund, thousand rubles.
2.2 Average number of personnel, people.
2.3 average value fixed capital (non-current assets), thousand rubles.
2.4 Average annual cost of fixed assets, thousand rubles.
2.5 Average working capital, thousand roubles.
2.6 Net asset value at the end of the period, thousand rubles.
3. Indicators characterizing financial results
3.1 Profit (loss) from sales, thousand rubles.
3.2 Net profit(loss), thousand rubles
4. Indicators of efficiency in the use of resources, capital and costs
4.1 Average monthly salary per employee, rub.
4.2 Labor productivity (annual output), thousand rubles.
4.3 Return on sales,%
4.4 Return on assets based on net profit,%
5.Indicators financial stability and liquidity (at the end of the period)
5.1 Autonomy coefficient
5.2 Current ratio
5.3 Provision ratio of own working capital

During the analyzed period, sales revenue at LLC STK increased by 2,356 thousand rubles compared to 2007. However, this did not bring additional profit, and even increased the loss in the amount of 1,633 thousand rubles. This situation is explained by the fact that In the reporting year, the cost of production increased significantly, amounting to 11,789 thousand rubles, which is more than in 2007 by 3,988 thousand rubles.

The profitability of sales decreases every year due to a reduction in the amount of profit from sales.

Economic profitability increases, which indicates the efficient use of property.

The coefficient of autonomy (financial independence) in the previous year was below the norm (0.5-0.6), in the reporting year the indicator began to correspond to the norm, which indicates the financial independence of the organization by the end of the year.

The current liquidity ratio in the organization does not correspond to the norm (1-2) - the organization does not have enough working capital for conducting business activities and timely repayment of obligations.

The equity ratio indicates that the organization lacks own funds in the formation of working capital, which indicates the insolvency of the enterprise.

Analysis of financial statements, i.e. Balance Sheet (Form No. 1), Profit and Loss Statement (Form No. 2) will be presented in Tables 6-10

Table 6 - Analysis of the composition and placement of the organization’s assets
The name of indicators			Changes		Changes
Intangible assets
Fixed assets
Other noncurrent assets
Working capital, including
Accounts receivable (within 12 months after the reporting date)
Cash

An increase in the balance sheet currency indicates an increase in the organization's production capabilities and deserves a positive assessment.

The data in Table 6 shows that the growth in the value of the organization’s assets is associated mainly with the growth of immobilized funds (vehicles purchased) and current assets at the expense of cash and receivables.

The structure of the organization's assets at the end of 2009 is characterized by a large share of immobilized funds (61%) and current assets (39%). The organization's assets during the period under review (2007-2009) increased 4 times.

The deterioration in the state of settlements with customers may be associated with the organization’s imprudent credit policy in relation to customers, the indiscriminate choice of partners, and the onset of insolvency of some consumers. Accounts receivable increased by 277 thousand rubles.

An increase in the cost of fixed assets (RUB 1,361 thousand) is usually considered a favorable trend.

Table 7 - Analysis of the composition and structure of sources of financial resources

The name of indicators			Changes		Changes
Own funds, total: including
Authorized capital
Extra capital
retained earnings
Borrowed funds, total: including
Long-term loans
Funds raised: - accounts payable, - deferred income

The growth in the balance sheet liability currency from the data presented in Table 7 is explained by an increase in the amount of equity and borrowed capital.

Considering the growth of assets, it should be noted that equity increased even more (40 times). A rapid increase in equity capital relative to the overall change in assets should be considered a positive factor.

When analyzing balance sheet liabilities, real values ​​of equity and debt capital are used.

Among the enterprise's resources, the largest specific gravity occupies equity capital, its share at the end of the year is 54%.

The share of borrowed capital is 46%.

An increase in accounts payable is not favorable for the organization. By comparing accounts receivable and accounts payable:

At the beginning of the period 121< 580

At the end of the year 398<1029

We can conclude that the organization temporarily attracts more funds into circulation than it withdraws from circulation, i.e. the organization uses funds rationally. But the organization must repay accounts payable regardless of the state of accounts receivable.

Analysis of solvency indicators is presented in Table 8

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“Accounting for labor and its payment”

Introduction

1. Theoretical foundations of labor accounting and payment.

1.1 Types, forms and systems of remuneration

1.1.1 Additional payments and allowances

1.2 Documentation and calculation of wages for unworked time and temporary disability benefits

1.3 Tax accounting of labor costs and insurance contributions

2. Accounting for labor and its payment.

2.1 Procedure for processing wages and salaries with personnel

2.2 Synthetic accounting of wage costs and settlements with personnel for wages

2.3 Deductions and deductions from wages

2.3.1 Withholding tax on personal income

2.3.2 Other deductions

3. Practical task

Bibliography

Introduction

The central place in the production activities of any organization is occupied by labor and the results of labor, since only with the help of labor is a surplus product created. This circumstance predetermines the attitude towards the rational use of labor resources, since without a team of workers there is no organization, and without the required number of people of certain professions and qualifications, no organization can achieve its goal.

Currently, among the most important tasks of labor and wage accounting are the following:

timely (within the established deadlines) make settlements with the organization’s personnel regarding remuneration (calculation of wages and other payments, amounts to be withheld and issued);

timely and correctly attribute to the cost of products (works, services) the amount of accrued wages and deductions from the payroll in the share attributable to the social insurance authorities, pension fund, etc.;

collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as calculations of contributions to funds.

Labor and wage accounting should ensure operational control of the quantity and quality of labor, the use of funds included in the wage fund, and social payments. In addition, it must be remembered that each calculation implies a person for whom wages are the main and main source of his life, and for an organization - these are the amounts of costs that directly affect the final financial result of its activities.

The purpose of this course work is to systematize knowledge on labor and wage accounting and develop practical skills.

1. Theoretical foundations of labor accounting and payment

1.1 Types, forms and systems of remuneration

The wage system, tariff rates, salaries, various types of payments in organizations of different organizational and legal forms are established by collective agreements, local regulations of organizations, and employment contracts. At the same time, the concept of local regulatory acts of the organization was introduced by the Labor Code of the Russian Federation. This concept includes administrative documents adopted by the employer and regulating labor relations within a particular organization.

In organizations fully or partially financed from the budget, the wage system, tariff rates, and salaries are established by relevant laws and other regulatory legal acts, including local ones with partial financing from the budget.

Thus, the organization independently develops and approves remuneration systems.

All personnel currently employed are divided mainly into two categories - workers and employees. The category “workers” is classified according to professions and grades with the establishment of grade-by-grade tariff rates; category “employees” - by profession and position with the establishment of official salaries. The fulfillment of these conditions is carried out through forms and systems of remuneration.

Remuneration system is a method of calculating wages payable to employees. The choice of a remuneration system depends on the characteristics of the technological process, forms of labor organization, requirements for product quality and work performed, the state of labor regulation and accounting of labor costs. When choosing a remuneration system, it is important to choose the object of labor accounting to be paid: time or quantity of work performed. Therefore, organizations can use two wage systems: time-based and piece-rate.

Each of them has several types. This division ensures that the parties are interested in a higher quantity of output and quality of work, on the one hand; and in higher wages, on the other. Thus, a time-based wage system can consist of a simple time-based and time-based bonus system, and a piece-rate system can consist of direct piece-rate, piece-rate, bonus, piece-rate, indirect piece-rate, etc.

With time-based wages, the employee’s earnings depend not only on the amount of time worked, but also on the tariff rate (salary). For industrial workers, hourly rates are most often set. Tariff rates are one of the elements of the tariff system of remuneration, which includes, in addition to tariff rates, a tariff schedule and tariff coefficients.

With piecework wages, a worker’s earnings depend on the quantity of products actually produced and the time spent on producing them. It is calculated using piece rates, production standards, and time standards.

As a rule, the basis for calculating the earnings of workers and employees is a 5-day (40-hour) working week; on this basis, the State Statistics Committee of Russia calculates and publishes the average monthly number of working hours in each year and in each month.

Based on the ratio of the average monthly number of hours and the minimum wage, the time-based hourly wage rate for a first (lowest) category worker is calculated.

Example. Minimum wage amount for 2010 set at 2300 rubles. Average monthly working hours in 2010 – 165 hours

Time hourly rate 1 - 1st category in this case will be 13.94 rubles. (RUB 2300:165h). The hourly tariff rate of a piecework worker is usually 7% higher than the rate of a time worker and therefore will be 14.92 rubles. (RUB 13.94* 107% / 100%).

It should be borne in mind that an organization can independently establish the minimum payment amount for calculating the tariff rate of a piecework worker or a time worker, fixing it in a collective agreement (but not less than that established by the Government of the Russian Federation).

Based on hourly tariff rates of the 1st category, the organization is developing a tariff system that includes three interrelated elements: tariff and qualification reference books, tariff schedules and tariff rates of the 1st category. The first of them (the directory) contains characteristics of the main types of work and the requirements for the qualifications of the performer, thanks to which workers and jobs are assigned categories. The tariff schedule serves to establish wage relationships between categories of work and workers. The tariff rate of the first category determines the amount of wages per unit of time for a low-skilled worker. The ratio of remuneration for labor of a higher category and the first is established using a tariff coefficient. Tariff rates for all subsequent categories are established by multiplying the rate of the first category by the tariff coefficient. Calculation of tariff rates is also necessary for calculating piece rates for work performed by piece workers.

Let us consider the example of the collective agreement of the Lada company for wage workers, in which all types of work are divided into three groups (for piece workers and time workers), between which the following percentage increase in rates is established in relation to the first - lowest group of rates:

1) the first group of works is the lowest, retains the established rates of the 1st category;

2) the second group of works is average, has a percentage increase in rates - 120%;

3) the third group of works - the highest, has a percentage increase in rates of 140%.

Based on these calculations, the organization’s tariff schedule for 2010 was formed (Table 1).

Table 1

According to the established calculation rules, wages should be calculated in thousandths of a ruble, i.e. with three decimal places. Consequently, the calculation of hourly tariff rates is carried out in the same indicators.

In the practice of organizations, in order to more rationally and accurately assess the labor expended, tariff coefficients can also be set in more fragmented, detailed units.

Employees are paid according to the established salary and the number of days worked, i.e. They are subject to time-based and time-bonus wages.

Example. According to the work time sheet for March 2010, production department economist T.I. Yagodkina (salary 15,000 rubles) worked 20 days and took 3 days of vacation at my own expense.

Standardizer Seregina M.S. (salary 10,000 rubles) worked 23 days.

The time wages of the mentioned employees were:

1) Yagodkina T.I. – 13043 rub. 48 kopecks (15000:23 days *20 days);

2) Seregina M.S. - 10,000 rubles. (10000:23 days*23 days).

Based on the results of work for March, employees of the production department are awarded a bonus in the amount of 15% of actual earnings:

1) Yagodkina T.I. – 1956 rub. 52 kopecks (RUB 13,043 48 kopecks * 15%: 100%);

INTRODUCTION

In accordance with changes in the economic and social development of the country, the policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state in implementing this policy are assigned directly to enterprises, which independently establish the forms, systems and amounts of remuneration and material incentives for its results. The concept of “wages” has been filled with new content and covers all types of earnings (as well as various types bonuses, additional payments, allowances and social benefits), accrued in cash and in kind (regardless of sources of financing), including amounts accrued to employees in accordance with the law for time not worked (annual leave, holidays, etc.).

Market relations have brought to life new sources of cash income in the form of amounts accrued for payment on shares and contributions of members of the workforce to the property of the enterprise (dividends, interest).

Thus, the labor income of each employee is determined by his personal contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for workers of all organizational and legal forms is established by law (21).

The problem of wages is one of the key ones in the Russian economy. Both the increase in production efficiency and the growth of people’s well-being and a favorable socio-psychological climate in society largely depend on its successful solution.

One of the basic principles of organizing wages in the modern economy is the principle of the employee’s material interest in the results of his work.

In the new conditions, solving problems in the field of wages is impossible without developed mechanisms of social partnership. In the area of ​​wage reform, there is also the problem of state social standards, which represent normative indicators of living standards and social development and are used as targets in the practice of state management of economic and social development processes. The problem of wage arrears remains one of the most pressing problems causing social tension.

Currently, the legal form of regulation of labor relations is tariff agreements and collective agreements. Enterprises have the right to choose systems and forms of remuneration independently, based on the specifics and tasks facing the enterprise (34).

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

New systems of labor organization and wages should provide employees with material incentives. These incentives can be used most effectively with strict individualization of the wages of each employee, that is, with the introduction of a tariff-free, flexible remuneration model, in which the employee’s earnings are directly dependent on the demand for the products he produces and the information services he performs, on the quality and competitiveness of the performed work and, of course, on the financial situation of the enterprise where he works (26).

It is also necessary to take into account that the formation and amount of profit depend on the chosen remuneration system.

Labor and wage accounting rightfully occupies one of the central places in the entire accounting system of the enterprise.

The relevance of the chosen topic is explained by the dependence of wages on the standard of living of the population of any country. For the vast majority of people, wages are the main source of income. Therefore, issues related to wages (its amount, form of calculation and payment, and others) are among the most pressing for both employees and employers.

The object of the study is the financial statements of the enterprise Volna-plus LLC.

The subject of the study is accounting for labor costs and wages.

The purpose of this work is to study the features of labor accounting and payroll calculations in a modern enterprise.

To achieve this goal, it is necessary to solve the following range of tasks:

consider theoretical and practical aspects of accounting for settlements with personnel for wages;

reveal the features of labor accounting and payment at the Volna-plus LLC enterprise.

When writing the work, the works of Russian economists N.P. Kondrakova, E.P. Kozlova, E.V. Rybchak, A.S. Bakaev, L.Z. Shneidman, R.Z. Tumasyan and others were used, as well as accounting forms labor reports approved by the legislation of the Russian Federation.

Structure of the course work: Introduction, two chapters, Conclusion, List of references and Appendix.

CHAPTER 1. THEORETICAL AND PRACTICAL ASPECTS

ACCOUNTING FOR PERSONNEL PAYMENT COSTS

1.1 Types, forms and systems of remuneration

Under remuneration according to Art. 129 of the Labor Code of the Russian Federation is understood as 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 employment contracts (8).

In turn, “wages” are remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments (29).

Thus, the concept of “wages” is much broader than “wages”, and differs from the latter in that it provides not only the wage calculation system, but also the working hours used, the rules for the use and documentation of working time, the labor standards used, terms of payment of wages, etc.

So, wages are the monetary expression of that part of workers’ labor in the social product that goes into personal consumption.

In accordance with Art. 131 of the Labor Code of the Russian Federation, types, remuneration systems, sizes of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between individual categories of personnel of the enterprise, organizations are determined independently, which is reflected in the remuneration system of the enterprise.

The remuneration system is a method of calculating the amount of remuneration to be paid to employees in accordance with their labor costs or the results of their work.

Wages should directly depend on the quality and quantity of labor. The determining factor in remuneration is the qualifications of the employee - the level of special knowledge and practical skills of the employee, characterizing the degree of complexity of the particular type of work he performs. A more qualified worker should receive more than an unskilled worker. The amount of labor is determined by the length of the working day, which is usually established by law. Longer work should also be paid higher. The wage level must be such that the employee can support himself and his family. Unreasonably low wages force the employee to look for another employer or other sources of income. With high wages, you can lure the employee you need and keep him at the enterprise, but only until a certain point, until someone else uses the same methods.

It is useful to consider wages as consisting of two parts - one constant and guaranteed (tariff, salary), the other variable and depending on the achieved personal results (piecework earnings, bonus). By changing the variable part (usually it is 1/3 of earnings), it is possible to stimulate the growth of labor productivity, improving quality, reducing defects, saving raw materials, combining professions, performing planning, control, and management work directly at the workplace (the so-called vertical combination).

You can attract, retain or stimulate employees not only with money. Part of the salary can be paid in kind or compensated by indirect payments. Measures and forms such as payment for employee travel to their place of work, free medical care and treatment, provision of training manuals for advanced training, provision of health and tourist vouchers, payment of expenses for maintaining a car partially used for business purposes, and free meals have become widespread.

There are two main forms of wages - time-based and piece-rate. The use of one form or another depends on the specific production conditions. In each specific case, the form that most closely matches the organizational and technical conditions of production and thereby contributes to improving the results of work should be used (31).

At piecework system wages, the employee is paid for the amount of products (work, services) that he produced.

The piecework wage system can be of the following types:

Simple;

Piece-bonus;

Piece-progressive;

Indirect piecework;

Chord.

At simple piecework wages and salaries are calculated based on piece rates established in the organization and the quantity of products (work, services) produced by the employee.

The production rate is the amount of products (work, services) that an employee must produce per unit of working time (for example, 3 products in 2 hours).

Production standards are determined by the administration of the organization. The hourly (daily) rate is established in the Regulations on remuneration and staffing.

At piecework-bonus In addition to wages, the employee receives bonuses. Bonuses can be set either in fixed amounts or as a percentage of wages at piece rates.

Wages for piecework-bonus wages are calculated in the same way as for a simple piecework wage system. The bonus amount is added to the employee's salary and paid along with the salary.

With the system piecework-progressive wages, piece rates depend on the quantity of products produced for a given period of time (for example, a month). The more products a worker produces, the higher the piece rate.

Indirect piecework The remuneration system is used, as a rule, to pay workers in service and auxiliary industries.

With such a system, the amount of wages for workers in service industries depends on the earnings of workers in main production who receive wages on a piece-rate basis.

With an indirect piecework wage system, the wages of workers in service industries are set as a percentage of the total earnings of workers in the production they serve.

At time-based In the remuneration system, employees are paid for the time they actually worked.

At the same time, workers can be paid: at hourly tariff rates; at daily tariff rates; based on the established salary.

At simple time system remuneration organization pays employees for actual time worked.

If an hourly rate is set for an employee, then wages are calculated for the number of hours that he actually worked in a particular month.

Let's consider an example of a simple time-based wage system at Volna-Plus LLC.

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