Payroll - wiring. Posting for payroll

Wages are funds in monetary terms due to an individual for the work performed. Its sum is the main source of human existence and fulfillment of its needs. The level of wages depends on many factors, such as experience, qualifications, the number of hours worked or the direct result of work. The accrual of amounts consists of several stages. Consider the main types of wages and the order of its reflection in accounting.

Forms of salary

When determining the amount owed to the employee for the performance of labor, there must be a basis on which the accountant will rely when calculating the calculation. In the Russian Federation one of two forms of wages is used: time-based or piece-rate. The value of the first is determined on the basis of the actual time spent at the workplace and its quality. At the same time, the employer can apply the tariff rate for hourly or weekly payments or set the monthly salary. When calculating the payment for every hour or week, the total amount of wages in each month may vary slightly. This happens in connection with a different number of working days. The amount of the official salary remains unchanged.

The direct piece-rate form of payment depends on the result of the employee's performance. In this case, payments for the established unit of calculation remain unchanged even with positive dynamics of output. The lump-sum system has a similar character, only payments make in full volume of the produced goods / organized turnover. These methods are mainly used to motivate employees, on which the financial activity of the enterprise directly depends. Regardless of the way in which the employer calculates wages, the wiring is the same.

Salary and allowances: accrual, payment, postings, characteristics

Each of the forms of remuneration, according to the contract, may provide for a bonus system in the performance or overfulfilment of the plan set before the employee. At each individual enterprise, other surcharges may be provided for:

• Work experience gained in the company;
• Harmful conditions;
• Complexity of tasks;
• Stimulating;
• Overtime, business trips;
• Other surcharges.

The amount of extra charges is included in the calculation of wages. Posting is made one or several if the surcharge is made later. At accrual , the salary account is credited, and when paid, it is debited, which completely repeats the procedure for issuing an official salary to an employee.

The process of calculating wages

Formation of amounts due to employees occurs in several stages. First, the accountant, using data on the characteristics of the performance of labor duties, calculates the total amount of nominal wages. After that, tax deductions are made, and the employee receives money in a timely manner. The values of nominal and real wages are indicated in the payroll.

The time of receipt of amounts due depends on the internal regulations of the enterprise. Usually these are the first weeks of the new month. Often at the end of the period, the organization provides an opportunity to receive an advance.

Units of synthetic and analytical accounting of labor remuneration

To collect information on payments of earned funds, the standard chart of accounts is 70. In relation to the balance sheet, it has a passive structure and accruals are carried out on a loan, which means the enterprise's debt to employees on remuneration.

In the event of payment of funds or deductions, the account is debited. Each employee is provided with a separate analytical account, according to which the payroll is calculated. The posting in the general case looks like this: Дт 70 sub. "Ivanov II" Cat 50/51.

Formation of real wages: tax deductions

The first mandatory payment to the budget is a tax on the income of an individual. To calculate it, the nominal wage amount is used, from which the amount of tax deductions due is subtracted. In accordance with the legislation of the Russian Federation, they can be counted on:

• Invalids from childhood;
• Parents of children under 18 years of age, with education in universities up to 24 years (provided for each child);
• Participants in the Chernobyl nuclear power plant accident;
• Parents for caring for disabled children of Groups I and II;
• Employees in other circumstances provided for by law.

If the employee is not entitled to a reduction in the taxable base, the calculations begin immediately after the nominal wage is formed by multiplying it by the tariff rate. Suppose an employee is engaged in the main production. The operations have the following order:

1. Accounting accounting is created: charging of wages Дт "The main production" Кт "Salary".
2. The deduction for personal income tax: Dt 70 Kt 68 (subaccount "Income tax").

The tax is transferred monthly from all assessed amounts subject to taxation. Detailed information on the amount of deductions, tax rates and types of income included in the database is contained in the Tax Code.

Postings for the calculation of wages with social deductions

In addition to tax payments there are also mandatory payments to social funds, which include:

• PF of the Russian Federation at the rate of 22%;
• Fund of compulsory medical care. Insurance in the amount of 5.9%;
• Social Insurance Fund at a rate of 2.9%;
• Accident insurance fund from 0.2 to 8.5%.

Deductions are made by the employer, calculating them from the amount of the nominal income of the employee. Postings on calculation of wages taking into account social payments to the budget will look like this:

• Дт "The basic manufacture" Кт "Salary" - the salary to the employee of shop of the basic manufacture is added;
• Дт "Salary" Кт "NDFL" - withholding personal income tax;
• Дт "The main production" Кт "Payments in the FSS" - the contribution to the FSS has been assessed;
• Дт "Main production" Кт "Payments in PF" - reflects the amount for payment in the PF;
• Дт "The main production" Кт "Payments to ФФОМС" - the amount to be deducted to the medical insurance fund is added.

Posting "Payroll to employees" is carried out monthly together with the registration of account assignments to withhold taxes from individuals and legal entities.

Compilation of postings on the calculation and payment of wages from "A" to "I"

One of the standard and identical procedures for any enterprise is payroll. Postings, an example of which will be considered, will help to consolidate theoretical material in practice. A condition is set: the accountant NA Korableva has been working for 10 years at the Promsvyaz enterprise. According to the employment contract, every month a surcharge for seniority is required, which is 25% of the official salary of 15 thousand rubles. Calculate and issue Korableva NA salary with a surcharge, as well as make all the necessary deductions.

Let's proceed to the solution:

1. First, you need to calculate the total amount to be paid. To do this, calculate the value of the premium: 15 000 × 25% = 3750 rubles. The amount of wages will be: 15 000 + 3 750 = 18 750 rubles. Posting: Дт 26 Кт 70 - 18 750 р.
2. NDFL passes without tax deductions: 18,750 × 13% = 2438 rubles, Дт 70 Кт 68 (subordinated to «NDFL») - 2438 р. The real wage will be: 18,750 - 2438 = 16,312 r.

3. We charge the amounts to be paid in the PF: Дт 26 Кт 69.2 for the amount of 18 750 × 22% = 4125 р.
4. Deductions to the FSS: 18,750 × 2.9% = 544 p. - Дт 26 Кт 69.1.
5. The amount to be paid to the Federal Financial Monitoring Service: 18,750 × 5.9% = 1107 r. - Дт 26 Кт 69.3.
6. Korableva NA issued a salary from the cashier: Дт 70 Кт 50 - 16 312 р.

Payments of a different nature

In account 70, not only write-off or payroll is occurring. Posting with its use can be made and with payments:

• Social character, for example, benefits (with correspondence 69.1);
• Vacation and business trips;
• On compensation for physical harm, received in the performance of official duties;
• Compensation for personal transport used and other costs.

In addition, the enterprise has the right to withhold from the wage the amount of material damage incurred by the employee, or accounts receivable on accountable funds.

Wages are the main source of human livelihood. With its help, you can motivate to fulfill tasks and create comfortable conditions for the development of the economy of the enterprise and the state. The indicators of wages allow us to judge the standard of living and stability of an individual as well as the country as a whole.