Settlement sheet t 53 download the form. Form payroll for the issuance of wages. Payroll form: where to download for free
Payroll: form + sample filling
We considered in particular filling out the payroll (form No. T-49). In this consultation, we will talk about the payroll (form No. T-53) and show an example of filling it out.
What is the payroll used for?
The payroll is used to reflect the payment wages employees of the organization, but only those who receive a salary in cash, and not on plastic cards.
The payroll is drawn up in one copy in the accounting department and transferred to the cash desk for payment (including advance payment).
The form of the payroll is developed by the organization independently and is fixed in the accounting policy. An organization can also use the payroll form No. T-53, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1. Let's talk about some features of filling out the payroll in the form No. T-53.
On filling out the payroll in the form No. T-53
The title page of the payroll (Form No. T-53) indicates the total amount to be paid.
The permission to pay wages is signed by the head of the organization or a person authorized by him.
In the payroll after the expiration of the payment period, against the names of employees who did not receive wages, in column 5, the mark “Deposited” is made. If necessary, in the "Note" column of form No. T-53, the number of the submitted document is indicated (for example, when receiving a salary by proxy).
At the end of the payroll table for the issuance of salaries, after the last entry, a final line is drawn to put down the total amount of the payroll.
At the end of the statement itself, the amounts of paid and deposited wages are indicated.
For the amount of wages issued, an expenditure cash warrant is drawn up (form No. KO-2), the number and date of which are entered on the last page of the payroll.
Payroll (form): download
Form T-53 "Payroll" is contained in the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. By the form code (T-53), the payroll sheet (form) can be easily found in the legal reference system "ConsultantPlus".
There are unified forms of documents that are prescribed to be used when registering cash payments. These include the payroll for the issuance of salaries, approved by the State Statistics Committee back in 2004, but still in force. The T-53 form code and its sample are in the albums of unified salary forms.
Payroll can be made on different forms. Usually choose those that are most convenient and easy to fill. Despite the large number of standard forms, many experienced accountants still prefer this decision, since the payroll form T 53 allows you to fix the payment immediately to a large number of employees. This functionality significantly reduces the number of papers and the time to fill them out.
Payroll for the issuance of wages download
A unified payroll form can be downloaded online on the Web. Find desired document will not be difficult, since it is in special demand. The main thing is not just to find the right form, but to fill it out correctly. Let's take a closer look at what each sheet of the form consists of, what and where to write. We will get a kind of applied instruction for filling out T-53, which will be especially relevant for beginners in accounting.
Payroll form 1 page
On the 1st sheet of the form, the accountant puts down:
- The name of the organization, indicating its organizational and legal form, for example, Three Keys LLC
- Name structural unit- it can be: accounting, administration, workshop, canteen, etc .; company code according to OKPO
- Corresponding account - an accounting register for allocating costs, it can be 20, 26, 44 or another collection and distribution account
The title page of the form is endorsed by the chief accountant and the head of the company, the transcripts of their signatures and the date when the responsible persons got acquainted with the document are indicated.
Payroll form T 53 sample filling 2 page
Page No. 2 of the form includes a list of employees, indications of their personnel numbers, amounts to be issued, and contains signatures on the receipt of money by employees. If the salary has not been issued, it is deposited, this is recorded in the specified form.
At in large numbers employees, an accountant may need several sheets No. 2 of the payroll sheet. All of them are made in the likeness of the above form and are filled in the same way. At the end, the calculator is obliged to sum up the results of the issuance of wages as follows:
Be sure to indicate the total number of sheets of a fully completed statement, put down the amounts in numbers and in words:
- paid wages
- deposited wages
The persons who performed the issuance of money and those who checked the results of the operation with their signatures and transcripts are indicated. It is mandatory to prescribe the number and date of the expenditure cash warrant, according to which the money for the salary was taken from the cash desk.
A fully completed one-page sample payroll for the issuance of wages is as follows.
25.08.2019
An advance payment (part of the salary for the first half of the month) can be made in the following ways:
- by transfer through credit organization(bank);
- cash through the cashier.
Depending on the method of payment, different documents are drawn up, including a payroll.
Documents for the issuance of salaries for the first half of the month
Payment through a credit institution
Issuing an advance through a bank greatly simplifies the maintenance accounting. To complete the transaction, a payment order is issued for payment Money.
First, a register is compiled with the transfer of recipients, their bank details and amounts to be issued. Based on the register, a payment order is drawn up.
The main condition for making a payment order is to correctly indicate the details of the recipient and payer.
After the payment has been made, the payment order, together with the register, is stored by general rules storage of accounting documents. Employees do not need to sign in the register.
Cash at the cash desk of the enterprise
There are strict rules for the issuance of cash at the cash desk of the enterprise.
The advance can be paid both on and using a special payroll.
The form of this document is approved by the State Statistics Committee, but can be developed by an economic entity independently.
The unified form T-53 is convenient to fill out and contains all the necessary details.
How to issue a payment document?
The statement can be compiled both for the entire organization and for a separate division of the enterprise.
Each payroll has a serial number and is registered in .
On the title page of the T-53 statement form, the name of the economic entity and structural unit is indicated if the payment is made for a separate section, workshop, and so on.
The column "corresponding account" indicates the number of the account to which the expenses will be charged (20, 44, etc.).
In the column "to the cashier for payment on time" indicates the period in which the money will be in the cashier for the advance payment. The law establishes a three-day period, after which the balance of money is deposited and returned to the bank. The term is indicated from the date of issue to the end date of payment inclusive (for example, from February 16, 2019 to February 18, 2019). .
The total amount of the advance payment is indicated in words and figures. ?
In the payroll field T-53, to indicate the billing period, the first half of the calendar month for which the advance payment is made is indicated - from the first to the fifteenth day.
Next to each name is the amount to be paid. Having received an advance payment, the employee signs the statement.
If within three days the employee has not received cash, then the funds are deposited with a corresponding mark. After three days, the issued and deposited amount is entered in the statement. The person issuing the money (cashier) signs the form.
On the basis of the T-53 form, the accountant writes out an expenditure cash warrant, the number of which is affixed to the statement.
After that, the payment document T-53 is registered in the journal and stored in the general order of accounting documents.
Download the form and a sample of filling out the T-53 form
Form of the standard form of the payroll T-53 -.
Download a sample of filling out when issuing an advance on wages -.
An example of filling out when paying wages for the second half of the month -.
This is what the completed sample looks like:
Payroll T-53 2019 free download form
08.01.2019
Unified form No. T-53 "Payment statement" approved by the Decree of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1 "On approval unified forms primary accounting documentation for the accounting of labor and its payment. "It is a unified form of primary accounting documentation for the accounting of labor and its payment (on accounting of working hours and settlements with personnel on remuneration).
The beginning of the decision: 03.04.2004.
State institutions (state, budgetary, autonomous) use the form according to OKUD 0504403 "Payroll" approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On approval of forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application".
Regarding Form T-53 (continued):
According to the information of the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, the forms of documents used as primary accounting documents, established by the authorized bodies in accordance with and on the basis of other federal laws(for example, cash documents).
Instructions / recommendations for filling out forms (Excerpt from the Regulations of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1):Settlement and payroll(Form N T-49)
Payslip(form N T-51)
Payment statement(form N T-53)
They are used to calculate and pay wages to employees of the organization.
When applying the payroll in the form N T-49, other settlement and payment documents in the forms N T-51 and T-53 are not drawn up.
For employees who receive wages using payment cards, only a payroll is compiled, and a payroll and payroll are not compiled.
Statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents for accounting for output, hours actually worked and other documents.
In the columns "Accrued" the amounts are entered by types of payments from the payroll, as well as other income in the form of various social and material benefits provided to the employee, paid at the expense of the organization's profit and subject to inclusion in the tax base. At the same time, all deductions from the amount of wages are calculated and the amount to be paid to the employee is determined.
The title page of the payroll (form N T-49) and payroll (form N T-53) indicates the total amount payable. The permission to pay wages is signed by the head of the organization or a person authorized by him. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (form N T-49) and payroll (form N T-53), after the expiration of the payment period, against the names of employees who have not received wages, respectively, in columns 23 and 5, the mark "Deposited" is made. If necessary, the number of the submitted document is indicated in the "Note" column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to enter the total amount of the payroll. For the amount of wages issued, an expenditure cash warrant is drawn up (Form N KO-2), the number and date of which are entered on the last page of the payroll.
In the payrolls compiled on computer media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the form of the document must contain all the details of the unified form.
The payment of salary money is carried out on the basis of the T-53 payroll. This form shows a list of employees who need to issue earned funds and the amount payable for each. In the article, you can download for free a payroll form form T-53 and a sample of filling out when paying wages in excel.
Payment of wages can be made within three days from the date of receipt of cash in the bank. Next, you need to return the unpaid balances to the bank, since it is not allowed to keep them at the cash desk for longer. At the same time, the unpaid amount is deposited in the payroll; upon payment, the money is again withdrawn from the account and transferred to employees.
The completed sample payroll is registered in a special journal, there is standard form T-53a, the form and sample of which can be downloaded.
The payroll allows you to issue only the issuance of wages to personnel as a whole for the enterprise or for a specific unit. However, the T-53 form does not allow payroll calculation; for this, a separate payroll form T-51 is used. The State Statistics Committee also developed a form that combines the functions of calculation and payment -.
Sample design form T-53
The payroll has a cover where you need to indicate the name of the enterprise and division if the payment of wages is made to employees of a particular division, and not the entire organization as a whole.
Form T-53 is assigned a number (in order from the beginning of the year) and the date of registration is set, in addition, the settlement period for which the payment of earned funds is made is noted.
On the title page there is also space for the signature of the chief accountant and the head.
On the reverse side of the payment document in the table, data is filled in for each employee who needs to pay wages, opposite each name is the amount to be issued. When receiving money, the employee puts his signature in a separate column. If the money is not issued, for example, the employee is on a business trip or on sick leave during the period of payment of wages, then a deposit mark is made, the salary amount will be issued later, when the employee enters the workplace.
Below the table is indicated in words the total amount of money issued to employees, as well as deposited.
The employee who issued the money to the staff (usually the cashier) certifies the document with his signature, thereby confirming the truth of the information indicated in the T-53 form.