Personal account of an employee form t 54. Why is it necessary and how to fill out a personal account of an employee for wages

Without registration of a personal account of an employee in the form of T-54, the company's activities are impossible.

The document includes detailed information about the employee, his working hours, as well as all transfers and delays for each month. It is conducted separately for each person, regardless of the position and the amount of remuneration.

What it is?

This document contains detailed information regarding the accrual of wages to employees throughout the calendar year. It details information about bonuses, gifts and other social benefits. In the future, it is on its basis that a payroll sheet in the T-49 form is created.

The basis for establishing a personal account for a citizen is often an order to enroll him in a position.

In companies with a large workforce, as a rule, the T-54 form is entered separately for each employee, but if the number of employees is small, an alternative is the use of special statements. Therefore, small-scale firms can use a simplified document or.

Who fills it out and when?

The responsibility for completing the form lies with the accountant at the time of admission. workplace new employee. Throughout the entire work experience of a person, the accountant enters into it information about payments and deductions. In the role of deductions, we mean personal income tax, penalties under executive documents, debt to the company, and so on.

Information for compiling the T-54 form is borrowed from primary payment certificates, as well as other documents that take into account actual production.

Filling instructions

Drawing up a personal account is carried out on the basis of orders, travel and sick leave and various orders. In addition, this includes such important documents as production reports, route sheets, piecework orders, and time sheets.

Documentation is kept only by hand, without resorting to the process of processing information in an automated mode. The document includes several sections, namely: the title part and a table consisting of 49 columns.

Filling out the form is carried out according to the following plan:

• Title part. In it, the accountant indicates the name of the company and structural unit, as well as the date the personal account was opened. OKPO code information is taken on the basis of information issued by Rosstat. Following this, the specialist enters data about the employee, which are borrowed from him: full name, date of birth, personnel number, family status, TIN, SNILS number, billing period, as well as the position and date of admission and dismissal from work.
• Columns 1-8. Here, information is recorded about the employee's admission to a position in the company, transfers and possible dismissals. Describes the position, the size of the tariff, all kinds of allowances, working conditions, place of employment, as well as the numbers and dates of orders that indicate any change in the status of the employee in the organization.
• Boxes 9-16. Data on all vacations of a person are entered (duration, date and serial number).
• Boxes 17-21. Reflects data on various deductions in relation to the employee (according to writ of execution and other writ documents).
• Box 22. If there are, their full size is fixed.

The next tabular block includes information about all kinds of accruals and deductions.

Personal accounts of employees: all about the T-54 form

Personal accounts of employees wages provide complete information regarding accruals, payments and deductions made by the enterprise for each employee for the period of his work. According to paragraph 4 of Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ, maintaining such accounts is optional. As a rule, they are used in large enterprises and belong to the category of primary documents. Small firms or individual entrepreneurs may even be limited to a payroll (T-49 and T-51) and an employee's personal card (T-2).

A personal account refers to the internal documentation of the employer and is opened immediately after the employee is employed. Form T-54 must be maintained throughout the entire period of work in the organization.

Accounts must be filled in by a responsible accountant. The following documentation may serve as the basis for filling out:

• waybill or itinerary;
• sick leave;
• piece work outfit;
• time sheet;
• production reports;
• other documents.

Personal accounts of employees on wages are divided into forms T-54 and T-54a. The latter is used in the case of automated processing using computers and special programs. At the same time, this form already contains all the necessary details for calculating wages.

Features of filling in personal accounts of employees

Like any other document, an employee's personal account must be filled out according to certain rules. They must be adhered to in order to correctly enter information.

The upper part of the T-54 should contain all the necessary data: the OKPO code, the unit in which the employee is registered, as well as the full name of the organization itself and its organizational and legal status. Next, be sure to number the form and indicate the period for which payments are calculated (if the employee is new, then the date must coincide with the day of employment; if the person has been in the state for a long time, then the correct date will be the first month of the current year). Personnel category (employee, employee, etc.) and personal data of the employee, such as SNILS, TIN, personnel number, presence of children, Family status and date of birth must also be written on the invoice.

The lower part consists of two tables. The first reflects the data for calculating salaries (which served as the basis for accruing certain amounts to the employee), such as:

• an order for employment, where the amount of payment and working conditions are prescribed;
• leave orders;
• the amount of income that is subject to benefits;
• deduction documents, etc.

The second table already contains the monthly calculation of all accrued amounts, deductions and the final amount of salary that will be received by the employee.

Thus, the T-54 form is a kind of payroll sheet with detailed information about charges. The account must be completed every month, and at the end of the year the total amount of all payments is knocked down.

What else you need to know about the T-54 uniform

There are very few accountants left who still count salaries manually. To facilitate labor and save time, they have long been invented special programs, where all reporting is kept, including personal accounts of employees. But, despite this, the T-54 form for each employee should be not only in in electronic format, but also printed on paper, signed by a responsible officer and pasted into a paper account.

In addition, there are general requirements for filling out an account, such as:

• The ban on making corrections with the help of various kinds of putty, rubber bands and other corrective means. If any information still needs to be corrected, the person responsible for maintaining the form should do this. All edits must be signed by him.
• If the T-54 form is nevertheless filled out manually, then strictly blue or black ink must be used.
• All data must be recorded legibly.
• The document must have title page, as well as a table (contains 49 columns).

Labor legislation pays much attention to protecting the rights of the working population. This is especially true of the issue of payment for the work done. To avoid confusion, as well as to comply with the legal rights of citizens, the T-54 form was introduced. A personal account helps to reflect all the information on all working people in the organization, take into account all deductions and make all accruals in a timely manner.

Thus, having understood all the nuances of filling out and maintaining these accounts, we can safely say that their presence in enterprises largely helps to facilitate accounting and streamline data on payments for each employee. It is very important to correctly fill out the form according to all the above criteria so that it is correct. The total amount of monetary remuneration received by the employee based on the results of work depends on this.

The absence of these statements can lead to quite serious problems with the tax and labor inspectorates. If such a violation is detected, the enterprise will most likely be subject to a rather impressive fine. Current standards At the same time, statements of all types must necessarily fully comply with the standards indicated in the current legislation. All payrolls today must be formed without fail by the Decree of the State Statistics Committee of the Russian Federation No. 1 of 01/05/04: Payroll payroll No. T-51 OKUD 0301010 Payroll No. T-53 OKUD 0301011 Payroll No. T-49 OKUD 0301009 At the same time, the abbreviation OKUD stands for the all-Russian classifier.

Personal account of employees in the form t-54

Attention

That is why it is important to form a special statement. Moreover, there are various statements of this type. The use of a specific format for this document depends on a large number of nuances.

But first of all, officials who are in any way related to the procedure for issuing wages will need to be sure to familiarize themselves with the following issues in as much detail as possible:

• definitions;
• the purpose of the document;
• current regulations.

Today, the format of documents of this type is fixed at the legislative level. Violation of existing standards is simply unacceptable, this can lead to quite serious problems with the labor inspectorate.
Such situations should be avoided whenever possible.

The personal account of the employee in the form of t-54. filling instructions

Important

It is used to catalog and organize special management documentation used in the most different areas- economics, accounting and others. It is imperative to focus specifically on OKUD when compiling the statement.

Since only if the statement is compiled according to this base, it will be completely correct. The format of the documentation of the type in question is fully approved at the legislative level. Each column should contain exactly the information that is required. Compilation errors on the part of the employer are punishable by special regulatory authorities.
Today, a specific payroll form must be drawn up directly taking into account various important factors. Moreover, there are circumstances that in some cases exempt the employer from the need to form any separate document.

Personal file and personal account of an employee of the organization

It is impossible to issue a copy of SZV-M to a retiring employee. According to the law on accounting, 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 list-based, i.e. contains information 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.
NCT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so worked out.< … Трудовые книжки: правила меняются Минтруд подготовил проект приказа, который должен утвердить обновленные правила ведения и хранения work books.

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What does payroll look like

This document necessarily includes the following data: Document number Serial number of a particular statement (usually several of them are formed at once) Date The day, month and year of formation of the document in question is indicated The second page of the statement of the type in question necessarily includes a tabular section. In this case, document No. T-53 may include several sheets. Therefore, they are necessarily numbered according to the sequence of compilation. The tabular part includes the following columns:

• number in order;
• personnel number of a particular employee;
• FULL NAME.;
• wages, rubles;
• the signature of the employee himself;
• note.

At the bottom of the document, the signature of the chief accountant is required.

T-2 employee personal card - sample filling

Absence from work is not always absenteeism The employee fell ill, but did not warn the employer about it and does not get in touch. Can an employer in such a situation count an employee's absenteeism with all the ensuing consequences?< …

Delivery of SZV-M to the founding director: PFR has decided Pension Fund finally put an end to the disputes about the need to submit the SZV-M form in relation to the head of the sole founder. So, for such persons you need to pass both SZV-M and SZV-STAZH!< …

Info

Salary for April: do not make a mistake in the date of transfer of personal income tax due to the May holidays This year, the first "portion" of the May holidays will last 4 days (from April 29 to May 2 inclusive). If your company has a payday on the 1st or 2nd, you will have to pay your April salary ahead of schedule - April 28th.

On the same day, you need to withhold personal income tax.< …

Unified form No. t-54 - personal account

The sample is signed by the director and the trade union body, if this is not available, the form should contain an entry: “At the time the form was approved, the trade union body of workers was not created.” Columns that must necessarily contain a pay slip:

1. name of the document (pay slip for the "period");
2. name of the organization, full name and position of the employee who issued the sheet, as well as the full name and position of the employee who received the document;
3. Further, it is more convenient to place everything in a plate, which will include several main columns: accrued, withheld, issued;
4. The number of hours (days) worked, the dates of payments and the amounts in the appropriate columns should also be indicated.

• The “Accrued” column will be divided into payments that have been accrued for the period: salary, vacation pay, bonuses, allowances, compensation, etc.

12 rules for filling out the form t-54 of the employee's personal account

In fact, this is the only primary document that is filled out separately for each employee and contains full information about his payroll. A personal account is maintained on the basis of primary documents for accounting for output and work performed, hours worked and documents for different types payment.

Forms No. T-54 and T-54a Form No. T-54 “Personal account” was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. With automated processing of data on wages, the specified Decree proposes form No. T-54a Personal account (svt), in which the semi-permanent details necessary for calculating wages have already been filled in (name of organization, full name of the employee, his personnel number and others), and different kinds payments and deductions are indicated in the form of codes.

Employee payroll accounts

To avoid disputes, it is better to issue a pay slip under the signature of the employee. The employer decides on his own where it is more convenient to record the issuance of sheets: in a separate journal, in a separate column of the payroll, or on a spine that remains in the accounting department.

By the way, now there are enterprises that do not issue pay slips in printed form, but send them to email worker. The law does not prohibit this method of notification (more precisely, it does not say anything about it).

Today, electronic pay slips are actively used by military personnel.

Labor and wages

What is it connected with? First of all, with tax deductions and subsequent guarantees for the employee. Salary is an employee's remuneration for work, which includes compensatory and incentive payments. It is discussed with the employee before taking office and cannot be less than living wage. Labor Code obliges the employer to notify writing employee about what his salary for a certain period includes.

Those. each employee must receive a document in which the components of his salary for the period (most often a month) will be described. Such an informing document is the pay slip of the employee's wages.

Why is this needed? Documents in an organization are always a sensitive issue. On the one hand - very "boring", on the other - important.

The fact is that, according to the law, an employee can go to court within three months after the occurrence of a labor dispute based on financial grounds. If he applies later, the court will not consider his application.

This period is counted from the moment the employee is notified of his salary. Those. if he received a pay slip, then he will have only three months, and if he was not given one, the employee can come even a year later and say that he only found out yesterday (from any source) that he was underpaid. Form It is noteworthy that there is no special unified form of the payslip.

Each employer has the right to independently decide how the pay slip should look like at his enterprise. Of course, there are a number of recommendations that should be considered when preparing your form.

New form "Personal account" officially approved by the document Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 N 1.

Learn more about using the "Personal Account" form:

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• Hotline: Problems of application of labor legislation

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31.05.2018, 1:34

When an enterprise uses hired labor, obligations arise to pay wages to personnel. To account for hours worked and accrued income, unified forms of documents are provided. Among them are personal accounts of employees on wages. This form belongs to the category of primary documentation.

What is it needed for

Let's say right away that the form is needed to systematize information about the income accrued in favor of the employee. Therefore, a separate personal account is opened for each employee. It must be completed on a monthly basis, taking into account all accruals made in favor of a particular person. Personal account - form T - 54, maintained throughout the calendar year.

The basis for making entries in the form are:

• primary documents reflecting the output for the current period, the amount of work performed and hours worked;
• payment documents.

Personal accounts contain a complete set of information about the status of settlements with an employee. Form T-54 (personal account) contains data on all types of accruals in favor of an individual employee, tax and non-tax deductions made from them, and actual payments made. The document template was approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1.

The current legislation provides for two types of this form:

Fill Features

It is clear that all companies are not required to apply the approved forms (clause 4, article 9 federal law dated 06.12.2011 No. 402-FZ). This is the lot of exclusively budgetary organizations. Therefore, commercial organizations can adjust the sample form T-54 (personal account) at their discretion.

Recall that firms have been granted the right to change the primary documents for accounting of wages recommended by the statistical authorities and are allowed to develop their own templates based on them. The main condition is that the document must contain all the details required for the primary organization (clause 2, article 9 of Federal Law No. 402-FZ).

If a personal account is filled out using software products, the document must be stored at the enterprise not only in electronic format, but also in paper. Completed forms are to be printed monthly. Each copy of the document is certified by the handwritten signature of the responsible official. The date of issuance is stamped on the forms.

The date of opening a personal account coincides with the day of hiring (if the employee is hired in the current year) or with the beginning of the reporting period. The closing of the document must occur at the end of the year or simultaneously with the date of dismissal (if the dismissal occurred in the current period). Since the form is one of the documents for accruing pension amounts, employers must ensure that this type of document is kept for 75 years.

Now a few words about the structure of the form:

• hat made up of general information about the employer and employee;
• table with general information about the employee;
• a section that records monthly calculated data on accrued income, deductions and payments made.

Especially for readers, we have prepared a personal account in the T-54 form.