Accrued wages to workers for the production of wiring. Accounts receivable: a guide to postings Accrued salary by the main production worker posting

The chart of accounts of accounting (Order of the Ministry of Finance No. 94n of 10/31/2000) to reflect the accrual, payment of wages and deductions from it provides account 70 "Payments with personnel for wages." It is on it that accounting records for salaries are formed in correspondence with other accounts. The account is passive, and its credit balance reflects the amount owed by the organization to its employees. The credit of the account reflects the accrual of payment for the performance of labor duties. The debit reflects the transfer from the current account or the issue of wages from the cash desk, the entry reflecting the amount of deductions.

Analytical accounting should be organized for each employee separately. This will allow at any time to receive up-to-date information on the accruals and debts of each individual employee of the company.

The main stages of organizing payroll accounting include:

Payroll.
Calculation and accounting of deductions from wages.
Calculation of insurance premiums.
Payment of wages.
Transfer of personal income tax and insurance premiums.

The accountant repeats all stages every month. And for each case, its own wiring is formed. Below are the correspondence of accounts that are used most often.

Payroll transactions

Calculation of wages is reflected in the credit of account 70. Corresponding accounts in the calculation of wages reflect the direction of cost accounting, depending on the work performed by the employee. Also, on the credit of account 70, the accrual of payment for the period of absence of the employee due to illness or vacation is reflected.

	Debit	Credit
Accrued wages to employees of the main production, posting	20	70
Employees of auxiliary production	23	70
Employees of subdivisions serving the main production are paid wages, wiring	25	70
Employees of management and general business units were charged with salary, posting	26	70
The construction work of the new administrative building is being carried out on its own: salary, wiring	08	70
The salary of employees of a trade organization is calculated	44	70
Calculated payment for sick leave at the expense of the employer (first three days)	20, 25, 26, 44	70
Calculated payment for sick leave at the expense of the Social Insurance Fund	69	70
Reflected accrued payments that are not directly related to work (for example, an employee's anniversary bonus)	91	70
If a reserve is formed for the payment of vacations
The deduction was made to the reserve as of the date when the employees' wages were accrued, the posting	20, 25, 26, 44	96
Vacation pay accrued	96	70

Deduction from wages: postings

Deductions from wages are reflected in the debit of account 70. The main ones are:

Personal income tax;
alimony, other deductions for writ of execution;
contributions to the trade union organization;
compensation to the company for damage or loss.

Issued wages: posting

At the request of the employee, wages can be paid to him in cash or by bank transfer. Regardless of whether it was transferred to the card or issued by the RFP from the cash desk, the posting is formed on the debit of account 70.

Personal income tax and insurance premiums: accrual and payment

Of payments to employees, employers are obliged to calculate and transfer to the state:

personal income tax (rate for residents - 13%);
insurance premiums (22% - OPS, 5.1% - OMS, 2.9% - OSS).

For the accounting of tax payments, the Chart of Accounts provides account 68, and for the calculation and accounting of insurance premiums - account 69.

ZP transactions: reflection in accounting ledgers

Forms of registers for recording business transactions are developed and approved by a commercial organization independently. They must ensure that they can obtain up-to-date information about the assets and liabilities of the company at any time.

As mentioned above, the payroll register should provide detailed data for each employee. It is also advisable to detail the data by type and amount of charges, deductions and payments. Such detailed accounting can be organized in an independently developed form, or you can use Form T-54, approved by the State Statistics Committee. For calculating salaries and filling out the registers for its accounting, the basis may be:

time sheets;
labor contracts;
orders for bonuses;
vacation orders;
writ of execution and statements of deductions;
other documents on rationing and remuneration.

Form T-54

Also, according to article 136 of the Labor Code of the Russian Federation, the employer is obliged to notify the staff of the accruals and deductions before transferring payment for work. This can be done by giving the employee a pay slip. Its form should allow the employee to learn in an understandable form about accruals, deductions and amounts to be received. You can inform an employee both on paper and in electronic form, for example, by sending a payment slip by e-mail.

Pay slip form

Payroll Example: Calculation and Postings

Let's look at an example of the procedure for generating entries for the payment of remuneration to employees. There are two people working in "Company" LLC. The organization is engaged in wholesale trade and the salaries of all employees are charged to 44 accounts. The salary is paid on the 10th day of the next month. On the same day, personal income tax and alimony are listed. Insurance premiums were listed on 12/14/2018.

Manager Petrov P.P. pays alimony on a writ of execution - 25% of salary. All are tax residents, that is, the personal income tax rate for all is set at 13%. The organization pays insurance premiums at regular rates (22% - OPS, 5.1% - OMS, 2.9% - OSS). All employees are paid their salaries on bank cards.

Information about charges and deductions for November 2020

FULL NAME.	Position	Accrued on salary	Sickness benefit (all paid by the FSS)	Personal income tax	Alimony	To payoff	Insurance premiums
FULL NAME.	Position	Accrued on salary	Sickness benefit (all paid by the FSS)	Personal income tax	Alimony	To payoff	OPS	OMS	OSS
Ivanov I.I.	Director	40 000	10 000	6500		43 500	8800	2040	1160
Petrov P.P.	Manager	30 000		3900	6525	19 575	6600	1530	870
Total		70 000	10 000	10 400	6525	63 075	15 400	3570	2030

The accountant will generate the following transactions:

	Sum	Debit	Credit
November 30, 2020
Accrued wages	70 000	44	70
Disability benefits	10 000	69	70
Withheld personal income tax	10 400	70	68
Alimony withheld	6525	70	76
Insurance premiums accrued (15 400 + 3570 + 2030)	21 000	44	69
December 10, 2020
Salary paid	63 075	70	51
Alimony is listed	6525	76	51
Personal income tax paid and the budget	10 400	68	51
December 14, 2020
Listed insurance premiums	21 000	69	51

To summarize information on remuneration payments made by the company to personnel, account 70 is used in accounting. It accumulates accruals related to wages and deductions (personal income tax, alimony, other payments according to court decisions or orders of the company's administration). Let us recall the main salary entries used by the accountant.

How are payments made on account 70

According to the credit of the account, the accrual of the salaries of employees is recorded, that is, the increase in the company's debt to them, and the debit is the payments made, i.e. reduction of the company's debt to the staff, or, conversely, the emergence of the employee's debt to the organization.

Usually by count. 70 general analytics is conducted by categories of employees (in the context of divisions) and personal accounts for each employee. When calculating the salary account. 70 corresponds to accounts of production (accounts 20, 23, 25, 26, 29), and in the field of trade and services with an account of sales costs (account 44). The formation of vacation pay, and often incentive payments for length of service, is carried out at the expense of the corresponding reserve (p. 96). Payroll transactions:

Operations
Salary accrued to employees:
Main and additional productions
A trading company;
Employed in other activities, for example, if they support the functionality of the leased objects. The same posting is used to draw up incentive payments that are not directly related to labor (bonuses for anniversaries, etc.);
Employed in works attributable to deferred expenses, for example - for design surveys;
Eliminating the consequences of unforeseen and force majeure circumstances.
Due to the reserve, vacation pay was accrued
Benefit accrued at the expense of the FSS (sick leave, industrial injury)

Staff salaries are subject to personal income tax. Direct payment of wages and deductions from it are recorded on the debit account. 70. Remuneration for labor can be paid from the firm's cash desk in cash or transferred to the employee's account, depending on the method adopted and enshrined in the company's internal documentation.

In addition to personal income tax, various deductions can be made from salaries, if there are grounds for this (order of management, with which the employee agrees, decisions of the board of directors, writ of execution, court order, etc.). The salary and deduction entries will be as follows:

Operations
The money was received at the cashier on a check for the issuance of wages (posting when paying wages in cash)
Payroll issued wages from the cash desk
Salary paid to employees' bank accounts
Withheld from salary:

The accountable amount not returned by the employee;
The amount of damage caused to the company;
Alimony, other amounts to pay off debts, for example, on loans, utility bills;
The value of the shares of the company acquired by the employee

The amount to be handed out is formed as the difference between the accrued salary according to the statement and the deductions made.

The block of accounting entries for wages does not include insurance contributions, since they are not deducted directly from the amount of earnings, like personal income tax. The employer pays them, accompanying the accrual of contributions with the entry D / t 20 (23,25,26,29,44) K / t 69 and reflecting them in the cost of production.

The company is obliged to pay personal income tax to the budget no later than the next day after the day the salary is paid, and for vacation and sick leave, the payment deadline is the last day of the month of payment (Article 223 of the Tax Code of the Russian Federation). Insurance deductions are made by the 15th day of the next month. The transfer of personal income tax is drawn up by posting D / t 68 K / t 51, contributions - D / t 69 K / t 51.

Payroll accounting records: examples

Example 1. Calculation of the salary of one employee.

The employee of the company, Petrov K.D., engaged in the main production, for March 2019 was paid a salary in the amount of 42,000 rubles. Petrov has an obligation to pay alimony in the amount of 33% of income. The amount of alimony is calculated from the salary due to him after withholding personal income tax. Payroll and tax transactions will be as follows:

Operations			Amount in rubles
According to the payroll, salary was charged
Personal income tax withheld (42,000 x 13%)
Alimony withheld ((42000 - 5460) x 33%)
The amount to be handed out was 24,481.80 rubles. (42000 - 5460 - 12058.20). Salary paid from the cash desk
From the amount of Petrov's earnings, the following are listed:
Withholding personal income tax
Alimony
From the employer's funds, insurance premiums were charged from the total amount of Petrov's salary:
Pension Fund (42,000 x 22%)
FSS (42,000 x 2.9%)
MHIF (42,000 x 5.1%)
FSS for "injuries" 0.2% (42000 x 0.2%)
Contributions are transferred from the company's current account:



FSS (injuries)

Example 2. Payroll and tax transactions in a trading company.

The rules for calculating wages and deducting from it do not depend on the type of activity of the enterprise and the number of employees. Consider the order of formation and chronology of accounting records for the calculation and payment of salaries in a retail company.

The staff consists of 3 employees. The salary is paid on the 5th day of the next month. The company pays insurance premiums at regular rates, for "injuries" - 0.2%. Manager P.P. Serov pays alimony in the amount of 25% of the salary. The personal income tax rate is 13%. Employees' salaries are transferred to card accounts.

Payroll calculation for March - 2019 salary and tax transactions:

	Should.	Accrued (salary)	Personal income tax	Alimony	Amount on hand	Insurance deductions
	Should.	Accrued (salary)	Personal income tax	Alimony	Amount on hand		FSS (2.9%)	MHIF (5.1%)	FSS injuries (0.2%)
Rall I.M.	director
P.P. Serov	manager
Sedova I.R.	operator

The accountant will draw up the postings for the calculation of personnel payroll:

date	Operations	Amount in rubles
	Accrued salary
	Withheld personal income tax
	Alimony withheld
	Insurance premiums accrued:



	FSS for "injuries"
	Salary transferred to employees
	Alimony is listed
	Personal income tax paid
	Insurance premiums are listed:



	FSS for "injuries"

Debit is responsible for the employee's place of work. 20 - if the employee is involved in the main activity, 23 - if the employee of the auxiliary production. 25 - expenses for general production, 26 - administrative expenses, and 29 - services. Account 44 is used by trade enterprises.

Since the employer is also a tax agent of his employee, he must withhold and pay the amount of personal income tax. In Russia, the basic rate for personal income tax is 13%. Consequently, the employer must withhold the amount of personal income tax from the accrued wages.

Payroll transactions

on remuneration, including basic and additional wages, as well as incentive and compensation payments;
on the accrual and payment of material assistance, benefits and compensations;
on payment of vacation pay and compensation for unused vacation;
on deductions from wages to compensate for losses from marriage, shortages, theft, damage to property, etc .;
on payment by employees of trade union dues, utilities and other services;
on deductions from wages under orders of execution based on a court decision, etc.

On credit, in the transactions of account 70, the amounts owed by the enterprise / organization to the employee are displayed, on debit - the decrease in such debt due to the payment of wages or other amounts due to the employees in accordance with the law, or the occurrence of the employee's debt to the enterprise.

Accrued wages to workers for the production of wiring

This is how the accrual of salaries and bonuses is taken into account, if payment is made at the expense of the enterprise, which the enterprise will then include in the cost of production. If a separate premium is formed that does not affect the cost of production, then the following posting is drawn up:

wages of workers performing general economic work - 75,000 rubles;
the salary of the management personnel of the organization - 250,000 rubles;
deductions for social needs - 87,750 rubles;
depreciation of fixed assets for general business purposes - 160,000 rubles;
the cost of materials spent on current repairs of fixed assets of general economic purpose - 66,000 rubles;
rent for the use of fixed assets for general business purposes - 200,000 rubles.

Payroll transactions

In the payroll process, the main transactions are related to payroll. The procedure for calculating the amount of remuneration depends on which SOT (labor remuneration system) operates at the enterprise. Companies can apply tariff, tariff-free and mixed systems in accordance with the provisions of labor law.

In accordance with the provisions of the Order of the Ministry of Finance No. 94n of 31.10.00, salary entries are made using account. 70 "Payments to personnel on remuneration". This account is active-passive, increases in credit, decreases in debit. Let us analyze how to reflect in the accounting of the enterprise the accrual of employee benefits, the issuance of amounts, and also deductions.

Payroll and tax transactions

As a rule, wages and social benefits are the main motivators for staff of any level. In this article, we will consider how payroll accounting is conducted. We will study the transactions that are formed in accounting when calculating wages for workers of the main production, service personnel, engineering staff, management personnel and other categories of workers.

The debit reflects the deductions of personal income tax, previously called income tax, amounts to pension and other social funds, other deductions - alimony, fines, payment of loans and utilities for transfer according to the employee's application. It also contains the amount to be paid, which is entered into a special statement.
The credit side is formed from charges that contain amounts for salary, tariff, allowances and bonuses in accordance with the data of the provided timesheet f. No. Т - 12 or the rating scale.
Accruals and deductions are recorded for each employee individually:

Payroll transactions

If the organization applies RAS 8/2010 "Provisions, Contingent Liabilities and Contingent Assets", then as employees get the right to annual paid leave, an estimated liability is recognized in the amount of vacation and insurance contributions due to employees. In this case, instead of account 70 (69 - for insurance premiums), account 96 "Reserves for future expenses" is used. And when granting vacation (accrual of vacation pay), a posting is made: Debit 96 Credit 70 (69)

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Payroll and its reflection in the accounting accounts

Accounting procedure construction of a fixed asset depends on the chosen accounting method:
- contractor (if the work is carried out by third-party contractors);
- economic (if the company is building on its own).
Thus, if the construction is carried out by a contractual method, then, after the work is completed, an act is drawn up indicating the estimated cost of construction. On the basis of such an act, postings must be made:
Debit 08.3 Credit 60
- reflects the cost of construction work;
Debit 19.1 Credit 60
- the amount of VAT indicated in the invoice of the contractor is reflected.
If the construction of a fixed asset is carried out in an economic way, then all costs associated with construction (the cost of building materials, depreciation of fixed assets used for construction, workers' wages, etc.) are also accounted for in the debit of account 08.
In accounting, this is reflected as follows:
Debit 08.3 Credit 10
- reflects the material costs of construction;
Debit 08.3 Credit 02
- reflects the cost of depreciation of fixed assets;
Debit 08.3 Credit 70.69
- reflects the cost of remuneration of builders and deductions made to extra-budgetary funds.

In accordance with Art. 129 of the Labor Code of the Russian Federation wage- remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. It follows from the norms of this article that wages include various payments, which are subdivided into the following main components of wages:
- basic salary, which is a remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
- the compensation part, which includes additional payments and allowances, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination;
- a stimulating part, which includes additional payments and allowances in the form of bonuses, incentives, etc.
Forms and systems of remuneration are selected by the management of the organization separately for each production, section or group of workers. One or another form of remuneration can be fixed in a collective agreement. It is worth remembering that the payroll system should be simple and understandable for every employee. In addition, when determining the terms of payment for labor, the employer is obliged to comply with all guarantees established by the Labor Code of the Russian Federation, namely: each employer is obliged to make compensation payments, which are one of the components of wages, as well as to protect the interests of employees who are forced to work in conditions deviating from normal.
The legislation does not restrict the employer in the right to establish any incentive allowances, as well as their number and size. The forms of remuneration are stipulated: piece-rate and time-based.
Regardless of the form and system of remuneration for accounting for settlements with employees of the organization, the Instruction for the use of the Chart of Accounts provides for the opening and maintenance of a synthetic account 70 "Payments with staff on remuneration", on which settlements for all types of payments attributable to employees, including:
- for wages;
- for the payment of benefits;
- for payment of vacation pay and seniority remuneration.

Accrued wages: posting, features of accrual and recommendations

The process accompanying the calculation of wages is laborious and painstaking. It can raise a lot of small questions for an accountant. For example, how salaries should be calculated. The posting reflecting this operation can also raise questions, contain any nuances that depend on the activities of the enterprise, the availability of its own production. Therefore, you should study a number of information that can be understood by a novice accountant or explain something to an already experienced and seasoned professional.

The first option is actively used in manufacturing enterprises. The second option is chosen by those organizations and for those professions in which it is difficult to determine the scope of work. For example, it is difficult to determine the scope of tasks performed by a lawyer or accountant.

Payroll and accounting

In order for the employee to have the opportunity to receive the salary later, the accounting department makes its deposit - a temporary reservation for future payment by returning it to the current account in the bank or placing it at the cash desk (but in this case, the deposited salary will reduce the cash limit).

In order to reflect in the accounting information about other types of labor payments - vacation pay, business trip - the same correspondence is used. But it must be borne in mind that in the entries used for calculating wages and those that characterize the issuance of, for example, vacation pay, the dates of deduction and calculation of personal income tax are determined differently.

Accrued workers wages posting

From this article you will learn: What transactions to reflect the payment of salaries to employees How does the accounting of salaries depend on the department in which the employee works What features should be taken into account when paying salaries to employees of a separate division

In many companies, in addition to the main production, there is also an auxiliary one. In accounting on the debit of account 23 "Auxiliary production" direct costs are reflected directly related to the release of products, the performance of work and the provision of services. For example, a company's debt to its employees is written off there.

05 Aug 2018 314

General operating expenses of the organization for the month amounted to 838,750 rubles, including:

wages of workers performing general economic work - 75,000 rubles;
the salary of the management personnel of the organization - 250,000 rubles;
deductions for social needs - 87,750 rubles;
depreciation of fixed assets for general business purposes - 160,000 rubles;
the cost of materials spent on current repairs of fixed assets of general economic purpose - 66,000 rubles;
rent for the use of fixed assets for general business purposes - 200,000 rubles.

According to the accounting policy, the organization distributes general expenses by type of product in proportion to the wages accrued to production workers for the manufacture of products.

Posting accrued wages to workers for manufacturing products

Vacation reserves - accounting transactions
Sick leave from the point of view of accounting
Financial assistance to an employee
Maternity leave - payments and postings in accounting
Payroll Delay Compensation: Calculation and Posting
Alimony in accounting
Payroll transactions to the employee's card
Payroll to an employee in accounting
Payment of wages from an accounting point of view
ZP escrow transactions
Return of salary for accounting
Deductions from wages in accounting

Payroll transactions 4 Deduction transactions for unworked vacation days upon dismissal In settlements with employees of an enterprise, it is not uncommon for an employee to leave after taking leave in advance.

Accrued wages for production workers posting

Similarly, on the debit of account 23 "Auxiliary production" reflect the direct costs of auxiliary production. The costs associated with the maintenance and management of production at the level of production units are reflected in the debit of account 25 "General production costs", and those associated with the management of the organization as a whole are reflected in the debit of account 26 "General business expenses".

Attention

Expenses incurred from the created reserves for future expenses (for the payment of vacations for employees, for the repair of fixed assets, etc.) are reflected in the debit of account 96 "Reserves for future expenses". Prepaid expenses incurred in the reporting period are reflected in the debit of account 97 "Prepaid expenses".

At the second stage, the costs of auxiliary production are distributed between the main production and the service and management services of the organization and the costs of future periods.

Payroll and its reflection in the accounting accounts

Analytical accounting for account 23 "Auxiliary production" is carried out by type of production. According to account 23 "Auxiliary production", the actual cost of production (work, services) of auxiliary production is calculated.

The procedure for accounting for costs on account 23 "Auxiliary production" is similar to the procedure for accounting for costs on account 20 "Main production". The actual costs of auxiliary industries are distributed between the main production, service and management services of the organization in proportion to the amount of services consumed or products produced in the appropriate units of measurement.
The balance of account 23 "Auxiliary production" at the end of the month shows the value of work in progress.

Payroll transactions

Info

Dt 44 38,000 rubles

Kt 70 (Ivanov. I. I.)

By Dt 91.2
By CT 70

For the amount of the premium.

Account 70 in accounting

Analytical accounting for account 28 "Defects in production" is carried out by separate divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage. On the debit of account 28 "Marriage in production" costs are collected for identified internal and external defects (the cost of incorrigible, i.e.
e. final, marriage, costs of correcting marriage, etc.). The credit of account 28 "Marriage in production" reflects the amounts attributable to the reduction of losses from marriage: Comparing the debit and credit records of account 28 "Marriage in production", determine the losses from marriage, which are written off monthly to the costs of main or auxiliary production. Task 8.5.1 According to the notices of marriage in the machine shop of the organization, parts were rejected.

Some of the rejected parts were recognized as correctable, and some - as incorrigible (final) marriage.
Limits that are not subject to personal income tax for Russia and abroad. Daily postings. 3 Postings for gifts to employees Typical accounting postings for gifts to employees for the new year, birthday, and other holidays.
Example of gift transactions including VAT. 4 Reflection of payment and accrual of bonuses in accounting Typical accounting transactions for accrual and payment of bonuses to an employee. What are the bonuses and how to pay them to the employee. 1 Accrual and payment of leave in transactions for example An example of postings and calculation of vacation pay for an employee.
How to correctly calculate and pay vacation pay to an employee of the organization. Legal aspects of vacations. 1 Compensation for unused vacation - how to calculate and reflect? Standard accounting entries for payments for unused vacation. An example of calculating compensation for unused vacation.

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It is impossible to issue a copy of SZV-M to a quitting employee. According to the law on recruitment, an employer upon dismissal of an employee is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZh). However, these reporting forms are listed, i.e. contain data about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв. НКТ СССР 30.04.1930 № 169). Но иногда эти 11 месяцев не такие уж и отработанные. < …

Accrued wages to workers for production wiring

The main correspondent accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):

in production - account 20 (for workers in the main production), account 23 (for workers in auxiliary production), 25 (for workers involved in the management and maintenance of workshops and / or sections), 26 (for workers of the plant management and specialists), 29 (for workers of service industries and farms);
in trade and services - account 44.

When calculating benefits, accounts are used intended for settlements with extra-budgetary funds (subaccounts of account 69). When calculating vacation pay and amounts of benefits for seniority, account 96 is used, etc.

Accrued wages to workers for the manufacture of products wiring

B - 58,000 rubles; for maintenance of production equipment - 7,000 rubles; for general business needs - 3000 rubles;

the amount of accrued wages: to workers for the manufacture of products A - 136,000 rubles; workers for the manufacture of products B - 164,000 rubles; specialists and employees of the main production - 33,000 rubles; administrative and management personnel - 67,000 rubles;
insurance contributions to off-budget funds - 26% of the accrued wages; deductions for insurance against accidents and occupational diseases 0.5%;
the amount of accrued depreciation: for fixed assets for production purposes - 14,000 rubles; for fixed assets for general business purposes - 6,000 rubles.

According to the accounting policy, the organization distributes general production and general business expenses by product in proportion to the total amount of direct costs.

Accrued wages to workers for production wiring

Basis document 70 50 Posting on the issue of wages from the cash desk 254500 Payroll, cash outflow order 70 51 The salary is transferred to the employees' accounts in the bank (bank cards) from the enterprise's account 50,000 Help-settlement, payment order, agreement with the bank 70 68.01 Personal income tax withheld from the salary of employees 45,500 Help-calculation 70 71 Withheld from the employee's salary the amount not previously returned to him, issued against the account 2500 Advance report of the employee 70 73 The amount of compensation for material damage caused by him 5500 An official investigation report, order of compensation for damage was withheld from the employee 70 75 Acquisition of company shares by employees against wages 20,000 Employee applications, decision of the general meeting of shareholders 70 76 Deductions from employees' salaries in favor of third parties (membership and insurance contributions, alimony, repayment of utility bills, etc.

The Chart of Accounts and the Instructions for its application for accounting for all payments made by the organization to its employees is provided for.

Maintaining salaries on account 70

It takes into account all settlements with personnel:

on remuneration, including basic and additional wages, as well as incentive and compensation payments;
software, benefits and compensations;
on payment of vacation pay and compensation for unused vacation;
on deductions from wages to compensate for losses from marriage, shortages, theft, damage to property, etc .;
on payment by employees of trade union dues, utilities and other services;
based on a court decision, etc.

Analytical accounts for account 70 can be opened by groups of employees (by departments) and by each employee separately.

The main correspondent accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):

in production - (for workers in the main production), (for workers in auxiliary industries), 25 (for workers involved in the management and maintenance of workshops and / or sections), 26 (for workers of the plant management and specialists), 29 (for workers in service industries and farms);
in trade and services -.

When calculating benefits, accounts are used that are intended for settlements with extra-budgetary funds (). When calculating vacation pay and amounts of remuneration payments for seniority, it is used, etc.

All the listed charges are made on the debit of the specified accounts and on the credit of account 70.

See step-by-step instructions for calculating and paying salaries in 1C 8.3:

Postings: Payroll

Basic for payroll:

Account Dt	Account CT	Description of wiring	Transaction amount	A document base
20 (23, 25, 26, 29)	70	Posting: accrued wages to employees of the main production (auxiliary, service, employees of management and maintenance of workshops and the enterprise as a whole)	150000	Help-calculation
44	70	Accrued wages to employees of a trade or service sector	60000	Help-calculation
69	70	(due to illness, work injury, pregnancy and childbirth, etc.)	20000	Help-calculation
91	70	Salary accrued to employees engaged in activities not related to the usual for the enterprise (for example, maintenance of leased facilities)	30000	Help-calculation, lease agreement
96	70	Payments to employees were accrued at the expense of the reserve for future expenses and payments (vacation pay, seniority benefits, etc.)	40000	Help-calculation
97	70	Salaries have been accrued to workers employed in jobs classified as deferred expenses (development and testing of new products, scientific research, market research, etc.)	35000
99	70	Salaries have been accrued to employees of the enterprise engaged in the elimination of the consequences of emergencies, catastrophes, accidents, natural disasters, etc.	15000	Help-calculation, certificate of completion

An enterprise (organization), in the event of a shortage of funds, can partially pay for the work of employees in kind, but such calculations should not exceed 20% of the accrued amount of wages. When paying for labor with products of its own production, it is accounted for at market prices in accordance with Art. 40 of the Tax Code of the Russian Federation. Personal income tax and UST from payments to employees in kind are paid on a general basis based on the market value of products or other material values issued to employees.

How to display payroll, tax, and deduction payments in transactions

These postings are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's wage arrears to employees.

Account Dt	Account CT	Description of wiring	Transaction amount	A document base
70	50	Posting on issue from the payroll office	254500	Payroll, cash outflow order
70	51	The salary is transferred to the employees' bank accounts (bank cards) from the bank account of the enterprise	50000	Help-settlement, payment order, agreement with the bank
70	68.01	Personal income tax withheld from employees' salaries	45500	Help-calculation
70	71	The amount that was not previously returned from the employee's salary was withheld from the employee's salary, issued on account	2500	Employee advance report
70	73	The amount of compensation for material damage caused by the employee was withheld from the employee	5500
70	75	Acquisition by employees of shares of an enterprise on account of wages	20000	Employee statements, decisions of the general meeting of shareholders
70	76	Deductions from employees' wages in favor of third parties (membership and insurance contributions, alimony, payment of utility bills, other payments by court order, etc.)	10000	Help-calculation
70	94	The amount of material damage was withheld from the identified perpetrators	5000	Official investigation report, order for damages

In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay wages at least twice a month. The amount of the advance payment should not be less than salaries or tariff rates for the first half of the month worked. The advance payment scheme is shown in Fig. one.

Rice. 1. Procedure and terms of advance payment.

Deductions from wages can be carried out only in cases stipulated by law. Art. 138 of the Labor Code of the Russian Federation sets limits on the amount of deductions from wages:

in standard cases - no more than 20% of the salary;
in special cases provided for by law, as well as when an employee is withheld from earnings under several executive documents - no more than 50% of wages;
when the employee is serving correctional labor, the payment of alimony for minor children, compensation for damage as a result of a crime - no more than 70% of the salary.