Documents on the accounting of wages in the meat processing shop. Form of payroll for the issuance of wages
Whether working in a state enterprise or in a private firm, each employee receives a salary. The amount of this payment is reflected in the payroll, which is the main document for the accountant to record the funds spent on wages.
Document types
Payroll is one of the types of accounting documentation that reflects the accrual of wages for workers and employees. It may consist of one general part, which includes the accruals of all employees of the organization, or it may consist of several parts for industries or divisions in this organization.
For the correct charges, the accountant uses all the information for each employee. The information reflects all calculations of the time worked by employees.
For accurate calculation accruals exist:
- payroll sheet No. T-49,
- payroll No. T-51,
- payroll No. T-53.
Each form is approved by the State legislation and the statistics committee of the given state.
Settlement and payroll No. T-49
This statement is a form for the primary accounting of documentation on labor and its payment. It is used to calculate and pay salaries to employees. It contains 23 columns in which all payroll calculations and the total amount are detailed.
If form No. T-49 is filled out, then other settlement documents are not needed.
In simple terms, you can use it to track all accruals, deductions, and you can get the final amount.
Settlement sheet No. T-51
Statement No. T-51 is kept by an accountant in a single copy. It displays all payroll data.
On the basis of this document, regular payments are made and, most importantly, employees who receive a salary on a bank debit card are calculated exclusively in the T-51 form, they do not need settlement and payment and payment forms.
To put it simply, this statement is more often used for cashless payments, where there is no transfer of a sum of money into the hands, as, for example, described above, the transfer of wages to a bank card.
Payroll No. T-53
This form is compiled on the basis of statement No. T-51. It is used when issuing wages against signature to employees of the enterprise.
Simply put, you will see this document at the cash desk or in the accountant's office where you receive your salary, it contains a list of the company's employees, namely the full name and the exact amount that he should receive.
Statement for the issuance of salaries in the document flow
When calculating salaries, the accountant uses many sources for the hours worked for each employee:
- employee account,
- timesheet of attendance and exits,
- information about hours worked
- sick leave,
- other registration data,
- vacation information,
- on the implementation of the plan, if there is one at this enterprise,
- data on advances and other information on the salary of the previous month.
Each employee, upon receipt of a payment, signs for its receipt in the statement.
If an employee cannot receive a salary on time, a mark is placed in the document about and he will be able to receive the amount within five days.
After the payment of the salary, the statement is closed.
Information about non-disbursed (deposited) amounts is summarized in a separate column for depositing. The cashier signs and affixes the date and number of the cash register. It also enters the amount paid on the deposited lists, after the money was issued on them.
Compilation cases
Depending on the number of employees, wages can be issued according to a statement or cash order:
- by cash order - if the number of employees in the enterprise does not exceed two or three people.
- according to the statement - if there are more than three employees.
A cash order is required to withdraw the company's money from a bank account. It specifies the purposes for which the money will be spent.
If an advance payment is paid at the enterprise, then in the cash warrant in the “Goals” section, “Advance payment” is indicated, and at the end of the month, when registering, “Final settlement” or “Salary” is indicated.
If the advance payment is not paid, wages are paid out in the first and second half of the month according to the final calculation. As a rule, a cash warrant is issued for all employees twice a month.
Payment of earnings is made to employees with a payroll, where they confirm with their signature that they received it. However, there are cases when a cash warrant is drawn up for one person. If he performed one-time work or additional, in addition to his main functions, a separate cash warrant is issued for him.
Storage and accounting
Payrolls, like other cash documents, are stored in the accounting department for five years, if during this period they undergo a reporting check.
If there is no such check, and other accounting Money there are no employees, then the statements are kept up to 75 years.
Wage accounting is carried out according to the payroll sheet, namely, form No. B-8. This form displays the payroll for employees, both on staff and under contract.
It specifies:
- premiums;
- retention;
- allowances;
- surcharges;
- other payments provided for by the Labor Code of the Russian Federation.
If the employee has not received a salary after three working days from the date of payment, then his current amount is entered in the statement in the deposit column and the specified amount is transferred to the statement of the next month. Today it is not necessary to keep records manually, there are various software ( computer programs) to help automate this process.
See also a video on compiling a payroll in 1C
Decor
The statement is a document used in calculating the remuneration of employees, all accruals and deductions from wages. This document can be compiled by an accountant, chief accountant, accountant. He can also design a tabular part and a title page.
It can be signed only by the person who was involved in the compilation.
The head before the issuance of salaries must sign the statement.
filling
On the first (title) page it is written:
- the name of the company or institution,
- company code,
- statement date,
- her number,
The tabular section includes:
- serial number,
- Name, position and personnel number of the employee,
- the number of hours they worked
- payment amount,
- the amount withheld from the employee (debt, tax, leave on application).
The number of columns in the statements may vary depending on their type.
The payroll does not have a column for painting employees, because reflects only information on the accrual of funds. All information about the employee, accrual and signature on the amount paid is entered in the payroll.
Form No. T-49
This is a form of primary data processing. It contains all information about payroll.
Compiled once at the time of payroll.
The form contains the data specified in the form No. T-53:
- payroll time,
- employee salary,
- additional charges,
- social benefits,
- amount owed (if any)
- mark of receipt (full name of the employee and signature).
Form No. T-51
This document contains detailed information on the deductions and deductions of amounts from the employee's salary (income tax, vacations at his own expense, etc.).
Contains a table that includes 18 columns of detailed information about deductions:
- serial number,
- employee's payroll number,
- name of the employee,
- employee's position,
- rate or salary
- hours worked,
- hours worked on holidays or weekends,
- accrual of time payment,
- other fees, if any.
- information about social and material additions,
- the total amount of charges,
- the amount of tax withheld,
- other deductions (trade union dues, alimony, advances at the request of the employee).
- the total amount of deductions,
- debts of the organization to the employee, if any,
- employee's debts to the institution,
- total amount to be paid.
If an employee receives wages on a bank card, the accountant draws up only form T-No. 51 for him and an instruction for the full payment of money.
This package of documents is submitted to the bank, where bank employees make deductions for an individual employee of the institution.
Form No. T-53
This form is filled out when issuing wages. It enters the total amount of all funds that will be issued to employees of the enterprise as wages. If there are few employees in the enterprise (up to 5 people), it is allowed to use cash registers, but if there are more employees, a payroll is required. It is compiled on the basis of the T-51 form.
It should include the following information:
- company name (on the title page),
- OKPO code,
- offsetting account - debit 70,
- the full amount to be paid,
- Full name and signature of the accountant and manager.
- serial number of the statement,
- Name of the employee (in full, without initials),
- employee's position,
- total amount due,
- recipient's identification number,
- recipient's signature
- deposit column (if the amount is not issued),
- there may be several more columns for deposit marks.
The amount handed out to the recipient is recorded first in words, then in numbers. The entry is made from the beginning of the line and begins with an uppercase letter.
Money is issued only after the signature of the head of the enterprise. The chief accountant or his deputy puts his signature in the statement after the funds have been issued, while checking the correctness of its completion. They make it in a single copy and do not duplicate.
The payroll has a permanent form to fill out and is issued on the day the salary is issued. It is a cash document, which indicates the amounts of money issued to the hands of employees. The amount of money must be issued within three days.
Responsible persons
The persons responsible for the calculation of salaries and data on deductions from it are the chief accountant and the head of the enterprise.
Without the signature of the chief accountant on settlement documents, they cannot be accepted for execution.
The cashier of the institution operates with the receipt, accounting, issuance and storage of funds. If the enterprise is small, and the number of employees is not large, then the accountant performs the duties of a cashier.
In the absence of the chief accountant due to illness or vacation, his duties are transferred to the deputy. If there is none, to another employee, who is appointed by order of the head of the institution.
The enterprise does not have the right to delay the payment of wages to employees, since in this case the law provides for material, administrative and criminal liability.
Payment of wages according to the statement
The payment of wages according to the statements takes place at the allotted time and place. It can be a cash register or an accountant's office.
An employee, receiving a salary, must recalculate it and leave a signature on its receipt in the required place.
The payroll is drawn up by the cashier or accountant before the end of its validity period. If the employee could not receive the money on time, the word “deposited” is written opposite his last name. All outstanding amounts are added to one total amount and are written on the last sheet of the statement, under which the cashier signs.
After all manipulations and calculation of all amounts (issued and deposited), the cashier or accountant signs an expense order for the amount issued.
The expense number is recorded and indicated in the statement. Then it is transferred to the chief accountant, who checks the correctness of its preparation and signs the document.
Payrolls are registered in a special journal (form T-53a). The register for registration must be updated every year, i.e. at the beginning of the new year, a new register is started, and the old one goes into the archive.
Payroll - download formwhich can be found on our website - has not changed the form (known as T-53) since its adoption. The form of this statement was approved by the Decree of the State Statistics Committee of 05.01.2004 No. 1.
What is a payroll statement
The payroll (form T-53), registered in OKUD under No. 03010111, is recommended by the fiscal authorities for registration when issuing wages to employees. The payroll sheet filled out by the accountant and signed by the director is handed over to the cashier for the issuance of cash to the employees of the enterprise according to the list specified in it.
The payroll, the form of which may consist of several pages (depending on the number of employees), is issued for a period usually not exceeding three days. After the end of this period, the payroll T 53 (which should be downloaded in advance) is closed by the cashier and transferred to the accountant for verification.
The statement for the payment of wages differs from the calculated one in that only the amount to be paid is indicated here, i.e. minus the necessary deductions. Upon receipt of funds, each employee signs in a specially designed column. If for some reason the employee specified in the list does not receive the amount due, then the cashier opposite his last name in the “signature” column makes a note “deposited” - these funds will be returned back to the cashier.
Payrolls sample T-53 are registered in a special journal, which is maintained throughout the calendar year, and then stored in the company for 5 years. Each statement has a serial number by which this primary cash document is recorded in the journal.
Do you have questions about payroll, primary documentation requested by inspection bodies to confirm its calculation? Go to our forum and ask them! For example, you can specify by what documents the payment of wages in cash, as well as those transferred to employees' cards, should be confirmed.
Payroll: sample filling
The title page of the payroll sheet contains the following details:
- name and OKPO code of the company;
- debit account;
- validity period of the document;
- the total amount intended for payment under this statement;
- signatures of the head of the enterprise and the chief accountant with the date of signature;
- title of the document, its number and date;
- duration of the billing period.
The payroll (the sample of which we are considering) can be drawn up on several pages, and their total number should be indicated in the corresponding line. These pages, which follow the title page, contain a table that shows:
- sequence number of the record;
- personnel number of the employee and his full name;
- the amount, and in the next column the employee puts a mark on receipt (his personal signature) or, if the money was not received, the cashier puts down “deposited”.
The column "Note" usually indicates the number of the identification document that is presented by the recipient of the money. This is practiced if there is a very large staff, and the cashier does not know everyone by sight.
At the very bottom of the document, the cashier indicates how much money was paid out and how much was deposited. The person responsible for issuing money is signed (usually a cashier), the number and date of the cash order are affixed. The accountant who checked the statement handed over by the cashier along with the cash reports puts his signature and indicates the date of the check.
You can download the completed sample form T-53 on our website:
Payroll form: where to download for free
The form of the payroll (the sample of which is unified) must contain all the necessary details. However, when printing forms, some editing is possible. So, the details may be arranged in a slightly different order, or some more may be added - if the company uses a special technology for processing accounting information. In this case, it is necessary to ensure the presence of all required details.
Most accountants prefer to use a ready-made payroll form (you can download it for free in Excel format on our website, see the link below). In this form, it is convenient to fill in the necessary details, and it is also quite simple to process them using the computing functions built into the office program.
Are changes to payroll allowed?
Corrections can be made to the payroll, but they strongly attract the attention of inspectors when checking compliance with cash discipline at the enterprise. So, if there are corrections and there is no way to replace the form with a new one (the issuance of money according to the document has already begun and there are signatures on their receipt), then it is necessary to draw them up correctly.
The detected error is neatly crossed out, and a new one is made on top of this entry. Corrections must be signed by the head, chief accountant and cashier. It would be useful to draw up an accounting statement explaining the reason for the correction.
Results
The payroll is the primary document that is often used in enterprises when issuing salaries. This document is convenient in that it contains only information about the payment of these funds. At the same time, all employees receiving funds put their signatures on one statement, which simplifies the processing of information.
Payroll for the issuance of wages: download the form for free
This document is intended to reflect the salary paid to employees in cash. For workers whose wages are transferred to bank cards, such a payroll is not issued (see Resolution No. 1 of the State Statistics Committee of the Russian Federation of 05.01.2004).
The document is drawn up in 1 copy, it contains the signatures of the head of the company and the chief accountant. Then it is transferred to the cashier.
Usually, the standardized form T-53, approved by the aforementioned resolution of the State Statistics Committee, is used for its registration, although from 01/01/2013 the use of a unified form for private organizations is not mandatory, so they can independently develop an appropriate form. At the same time, the form drawn up by the organization according to its template must still necessarily comply with the requirements imposed by law on primary accounting documents (see Article 9 of the Law “On Accounting” dated 06.12.2011 No. 402-FZ).
The form of the standardized payroll form can be found at the link: Wage payroll form T-53 - sample.
If the employee did not receive a salary on time, then a mark is put in column 5 of the statement: “Deposited”. About the period after which the organization can write off the amount of accrued, but not claimed wages, you will learn from our article at the link Limitation period for accounts payable-201 6.
payroll sheet
Another name for this document is the payroll, and the standard form T-51 is also approved for it (optional for use by private companies). This document is used to calculate the amount of payment to the employee (both advance and full payroll).
IMPORTANT! If the company uses a payroll statement (both in the standard form T-49 and in a free format), then form T-51 is not filled out.
The preparation of such a document is carried out in relation to all employees, including the transfer of wages to which is made to the accounts of plastic cards, in contrast to the forms T-53 and T-49 mentioned above, which are drawn up only for employees who receive wages in cash .
A sample standardized form can be found at the link below: Payroll - form T-51: sample.
If the organization independently develops a payroll sheet form, it must adhere to the requirements established by Art. 9 of the Law "On Accounting" in relation to primary accounting documentation.
The data in the payroll is entered on the basis of information from the primary documentation for recording production, actual hours worked (see also the article How to make a schedule for recording employees' working hours?) and other documents.
Salary summary template
This type of documentation is used to control the movement of cash on wages and is convenient for the preparation of financial statements.
A unified form of the summary sheet has not been approved, therefore, each organization draws it up independently, taking into account the purposes of use.
Typically, the information reflected in the consolidated statement includes:
- monthly accruals for each employee (including bonus, advance payment and other accruals);
- deductions for the same period in respect of each employee;
- the amount of deductions to off-budget funds, etc.
Also, depending on the purpose of compiling the summary sheet, the following parameters can be fixed in it:
- form of employment;
- job titles of employees;
- the number of hours worked;
- stage of work execution;
- the amount of payment per unit of working time, etc.
Thus, the summary sheet shows opening and closing balances, turnovers with details on employees, account cards, posting reports and primary documentation.
A sample of such a document can be downloaded from the following link: Salary summary sheet - sample.
So, the payroll is intended for calculating the amounts of wages to be issued/transferred to the cards of employees, and the payroll is for fixing the amounts of wages paid. There is also a payroll that combines the previous 2 forms.
A sample statement for the issuance of wages can be drawn up both in the standardized form T-53, and in a free form containing all the attributes necessary for primary accounting documentation. The payroll can be drawn up in a similar way (form T-51).
The payroll form T-51 is compiled if the employee is transferred wages to the payment card of one of the banks. It cannot be used to calculate an employee (unlike the settlement and payment one). Filling in the payment and settlement-payment forms is optional.
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Who is held
The responsibility for filling out this paper in the vast majority of cases falls on the payroll accountant. If there is only one accountant in the company, then it is for him. He is obliged to assign a serial number to each emerging statement. It is more convenient to do this from the beginning of the year or reporting period, creating new ones every calendar month.
What documents are created on its basis
Information from the payroll enters the payroll, and according to it, payroll is calculated. Only the last column T-51 takes part in this process. In order to form it, you need a time sheet. All these documents are drawn up for each employee separately.
Filling frequency
In most cases, employees are paid twice a month. Such conditions are specified in Labor Code Russian Federation, for its violation, the company risks incurring administrative liability. Moreover, the first payment is considered advance (usually a percentage of the salary), and the second - the main (the rest of the amount). Thus, a simple payroll will be issued for the advance (it indicates the amount that was paid in the first half of the month).
Form T-51 serves to illustrate and documentation the main part of the issuance of wages to employees of the institution.
The column "Withheld and credited" in the tabular part of the document should also take into account the advance part - data from the first paper.
Who approved
This document was approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. This fact must be mentioned on the form, in the upper right part.
The form
It is most convenient to fill in the columns of the document in electronic form, in the 1C program. Be sure to translate the statement into a paper version at least once a month. But it is also acceptable to keep it entirely in paper form.
If the work is carried out in 1C and any adjustment of the date is required (it must be created not by the current number), then for this, the desired number is selected in the "Parameters" or "Table" is selected, then "View" and "Editing" and the data of the desired cell is changed in manual mode.
Fill algorithm
For full functionality, paper can be issued in a single copy. Fill in at the top of the document:
- Basic details. The OKPO code is already entered in the form - 0301010. OKUD is being filled out.
- Full name of the company, if any - structural unit the company within which the form is filled out.
- Name of the statement, its number, date of signing.
- The period for which the calculations were made.
The date of drawing up the document can be chosen arbitrarily, but on condition that this day will not be earlier last day in the current month and no later than the actual day of debiting funds from the cash desk of the organization.
In addition, on the second page of the statement there is a table, each column of which must be filled in (otherwise, a dash is placed in the table cell).
In total, the document contains 18 columns with the following names:
- the serial number of the employee to whom the payment is intended;
- personnel number of the same employee;
- surname, name and patronymic (the latter are abbreviated to initials);
- the position, profession or specialization in which the employee is engaged;
- salary or wage rate;
- how many days or hours were worked during the specified period (weekends and weekdays are indicated separately);
- the amount accrued by the organization to this employee for the month (the column is divided into different types boards, including a "general" column that summarizes the data);
- what amount was withheld and credited earlier (advance payment, income tax, etc.);
- the employee's debts to the organization or, conversely, the exact amount;
- how much money is supposed to be paid to the employee according to this statement.
Who signs
The printed document must necessarily indicate the position, signature and decoding of the signature of the official who compiled the document. It can be the chief accountant or the HR accountant.
ATTENTION! The statement will not be valid without the seal of the organization on the last page.
By the way, according to the norms, it is permissible to fill out as many lines of the statement as necessary. She can have two, three, four or more sheets, compiled according to the sample of the tabular part of the paper.
The employee has the right to familiarize himself with the generated document at any time before receiving wages.
Nuances of filling
The employee's personnel number, when filled out, is automatically taken from it. Paper can be printed in a single copy. It is placed in the archive of the organization. There should not be any corrections on already completed paper. All necessary adjustments are made electronically.
If the performance of official duties does not involve the employee being in, then the statement enters the company's archive. It must be stored there, according to established requirements, for at least 5 years.
Payment terms
After filling out the statement, the funds should be received by the employee as soon as possible. The maximum allowable delay in this case is 5 business days. If the payment was not made on time, then the “Deposited” mark is put on the statement.
Important point! The data of the column of the document "For payment" must exactly match the column in the form T-49 "Amount". If they are not equal, then an error crept into the accounting calculations for the payment of wages.
Each work must be evaluated and paid in a timely manner. Work on pure enthusiasm remained in Soviet times.
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The amount of salary depends on the subsistence level of the region and the assessment of the necessity and complexity of the labor functions performed by the employee. For issuance, a statement of payroll is compiled and, on the basis of it, the corresponding payments are made.
Concepts
Let's give a definition.
payroll sheet- This is an accounting document that contains all the data on the salary of each employee.
Purpose of the document
The procedure for calculating wages begins with filling out the time sheet and ends with the issuance of money or transfer to the current account of employees.
Payroll plays an important role in this process. It is the final document, where the final amount is entered for the issuance of each employee. It is issued when issuing money through the cashier or by transferring to a current account.
The statement has a clearly structured form. It is compiled as a whole for the enterprise or for departments, if the staff is quite large.
Information is entered into it from the pay slips compiled for each employee.
Current standards and forms of statements
The following forms of statements are fixed in the legislation:
- T-51 - calculated;
- T-49 - settlement and payment;
- T-53 - payment.
Estimated T-51
The payroll in the form No. T-51 refers to the primary accounting documentation.
This form is suitable for employees who receive wages to a current account.
The amount indicated with the name of the employee must be accurately transferred to cash receipt compiled on it.
When choosing a non-cash form of settlement with employees in an organization, filling out other forms of the payroll sheet is not required.
Payment T-53
The payroll form No. T-53 includes the amounts of payments to employees of the organization and the salary of employees.
The difference from form No. T-51 is that the number of actual working hours is not entered into it.
Settlement and payment T-49
The payroll in the form No. T-49 is a document according to which wages are calculated and paid to employees of the organization.
This form simplifies and reduces the workflow in accounting. It is a combination of the first two statements. It is used when paying salaries to employees in cash.
Advice: when settling with employees by bank transfer, use the statement in the form No. T-51.
For IP
Payrolls for individual entrepreneurs are similar to compiling them at enterprises.
When issuing money to your employees from the cash desk, a settlement and settlement and payroll must be formed. This is the main document for payroll. They should indicate the amounts accrued for the reporting period and deductions for violations.
In the column for payment, the amount will be received by subtracting from the accrual of offenses.
Compilation cases
From the name it follows that the statement is compiled when paying wages.
It includes all accruals and deductions that the employee had for the last reporting period (month).
The statement is a mandatory document for financial statements.
When issuing money through the cash register, each employee puts down his signature on receipt. Confirmation of the fact of payment on time.
Sheets of issuance and payroll in the workflow
Formatting and filling
The payroll form allows you to include several employees in the list, so you do not need to issue an expense and cash warrant for each.
The disadvantages include the openness of the salary of each employee to others.
After registration, the statement is checked by the head. Having affixed the signature, the director hands over the document to the cashier. Only after that you can start issuing money.
Each employee puts his signature on the line opposite his last name.
In the absence of an employee at the workplace and the non-payment of his salary, the cashier deposits the total unpaid amount.
If it is customary for an organization to apply form No. T-49, then other forms are not compiled.
For non-cash settlements with employees, only form No. T-51 is drawn up.
The payroll sheet is compiled by an accountant in 1 copy.
Grounds for filling- time sheet, staff list, leave applications, employee personal cards, etc.
Filled on both sides
- 1 page - title page. The full name of the organization, the date of compilation, the period for which the document was drawn up, and the total amount to be issued are indicated.
- 2 page - a table with a list of employees (position, personnel number), next to each name is the salary and the total amount of the document to be issued.
After drawing up by the accountant, the document is submitted to the head for assurance. Only after all signatures, the cashier has the right to start issuing salaries.
Numbering
With a large number of employees, the document will be printed on several pages.
Each is assigned a number. Sheets are bound into one document. The number of sheets is indicated in the corresponding column.
Responsible persons
When compiling the payroll statement, the responsible persons are the head of the organization and the chief accountant.
If the surcharge is not paid or a larger amount is paid, an administrative penalty will be imposed on the chief accountant. Without the signature of an official, the statement is considered legally invalid.
Responsibility of the cashier: acceptance, storage, issuance and delivery of funds according to the payroll. In the absence of a cashier, labor functions are assigned to an accountant.
Who is signing?
The right to sign the payroll is imposed on the compiler of the payroll (chief accountant) and the inspector (manager).
In the absence of the chief accountant on the day the salary is paid, another accountant is appointed by order to draw up and sign the statement.
In the absence of the head, his deputy or other official authorized to sign shall sign.
Can corrections be made?
Corrections are allowed.
The following rules must be observed:
- incorrect information is crossed out with one line;
- the correct variant is written above;
- signatures of responsible persons are affixed for assurance;
- the date the corrections were made.
Forms
You can download free forms of statements on our website:
Dates of issuance
The term for the issuance of wages according to the payroll is limited to a period of 3 days from the date of filling out the form.
If the employee does not receive funds within 3 days from the date of registration of the statement:
- an employee with a statement applies to the cashier so that he is given a salary;
- expects the next issue of funds at the enterprise (advance payment or salary);
- receipt of funds on the day of deposited payments, if any.
Storage and accounting
Stored in accounting. Stapled into the archive along with other cash documents.
Shelf life
According to the Federal Law "On Accounting", the document refers to primary documentation and is stored for 5 years.
Actions in case of loss
According to the Letter of the Ministry of Labor of November 27, 2001 No. 8389-YuL, the employer is responsible for keeping the payroll.
In case of loss, it is necessary to issue an order to create a commission to investigate the incident. It includes employees of the accounting department, the personnel department, etc. The Commission shall request explanatory notes from all parties who were responsible for storage. After an investigation, an act is drawn up. It indicates the reasons that led to the loss of the statement and recommendations for measures to restore it.
The best option to solve the problem is to restore the document. To do this, the payroll is reprinted. All signatures are affixed, including employees.
If it is impossible to fill in the lines due to some of the employees, you should leave them empty or indicate “it was not possible to restore”.
On the repeated statement, it is necessary to make the inscription "Duplicate".
Thus, the payroll is an integral document in the calculation of wages for employees. Depending on the method of issuing money, the document is divided into forms No. T-51, No. T-53, No. T49.