As payroll accountants

Examine the requirements of labour legislation to the payroll. So in article 136 of the Labour code of the Russian Federation States that the employer must give workers chargea fee not less than every fortnight. For violation of this requirement on the head of the company imposed an administrative fine. In this regard, in the beginning of the month paid in advance for owed wages, and in the end the balance with the calculation of deductions in the budget.

Define the wage which is governed by the staffing of the enterprise, employment contract with an employee, or provision for payment of labour. The latter document may be officially adopted in the company to describe the procedure of calculation of wages with an indication of the categories of employees, criteria of job evaluation and wage rates. Calculate the amount of fees for the salary cost of the employee, which includes personal income tax and contributions for social and pension insurance.

Complete the unified form of settlement statements T-51, which indicates the amount of the salaries. Make a statement in any form that is used in your enterprise. It is used to notify the employee of the amounts payable for the relevant period. To complete it required only the end of the month when payment of the second part of the wages with an indication of the total amount payable and accruals.

Will pay the salary cost of the employee within a specified time through the account cash warrant or transfer on the salary Bank card. If the payment delays occurred, it is necessary to calculate compensation in accordance with the rules of article 236 of the Labor code. Remember that this penalty is paid in any case, regardless of the reasons for the delay of wages.