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To pay an enterprise money in the form of advances, bonuses, salaries to employees, primary documents, payrolls and an expense cash order (RKO) are used.
This article will discuss in detail the statement in form T-53.
What is this document
A payroll is a business document that indicates the amount of salary received by employees of a particular organization.
It is compiled in one copy by the enterprise accounting department. The accounting department itself chooses which form of statement to use in practice (in addition to the statement of form T-53 - payroll, forms T-49 - settlement and payment, T-51 - settlement are used).
The advantage of this statement is that the payment of money according to it is carried out within several days, while according to RKO - only on the day of payment.
Using it, you can receive an amount of money for several employees at once, which is also a plus for accounting, since cash settlement is written out for each person separately, but there is also a drawback - lack of confidentiality (a minus for the employee). 
Who signs the statement
Before the cashier begins issuing the amounts indicated in the statement to employees, she certified by the director of the company. The signature of the statement serves as the start for the cashier to issue money.
After receiving the money by employees with signatures confirming from them, whether the statement is filled out correctly, it is agreed upon by the chief (senior) accountant. If there are no shortcomings, it is signed by him.
Rules for filling out the document
The statement consists of 6 fields in the form of a table, where it is indicated number, surname of the employee, amount to be issued, signature of the employee upon receipt. Most often filled out by accounting departments electronic form and is printed. Small enterprises that do not have Internet communication means purchase T-53 forms in specialized stores.
On the title page table indicates the name of the company, company, its structural unit(if there is one) and in the correspondent account column the debit of account 70 is indicated. The date is indicated - from what date and to what date the amounts will be paid, the amount of the total amount in words and figures. The signature of the director of the enterprise with a transcript of his signature and an indication of his position, the signature of the chief (senior) accountant with a transcript of his signature. Date the statement was signed by the accountant.
The date of compilation of the statement should not be later than the date of signature by the accountant and issuance of money.
The following is a tabular section. It indicates the number and date (which should not be later than the date of the accountant’s signature and the cashier’s issuance of funds) of the document. The billing period is indicated - from what date and to what date.
If an enterprise includes not dozens, but hundreds of specialists among its employees, then the tabular part of the statement can take several sheets. The first column of the table indicates the serial number of the specialist. In the second is his personnel number, it is registered in the personal cards of each employee. In the third column, the full surname, first name, and patronymic are indicated (to avoid confusion if the enterprise has specialists with a repeating surname and first name). The fourth column indicates the amount of money to be paid (in numbers). The fifth column includes the employee's signature after he receives the amount. And finally, the sixth column is provided for the issuance of funds through powers of attorney or statements by other persons for the employee indicated in the statement. If there are no such grounds, a dash is placed in the line.
If errors were identified when compiling the statement by the cashier, the statement transferred to the accounting department for rework. If this is not possible (illness, absence of an accountant for a number of reasons), incorrect data is carefully crossed out in the statement and corrections are made.
Closing payroll
When the date for payment of funds indicated in the title part expires, even if not all payments have been made, the cashier is obliged to close the statement. Opposite each employee who has not received funds, a “deposited” entry is made.
Next, he calculates the amounts issued and deposited, indicating them at the end of the tabular part of the statement in words and numbers. The position of the employee responsible for the payment of amounts and his personal signature with a transcript are indicated. A cash order is issued for the total amount of money issued from the enterprise's cash desk, the number of which and the date of its preparation are also indicated at the end of the tabular part of the statement. Then it is handed over to the accountant and signed by him indicating the signature, its decoding and the date of signature.
Payment of wages is carried out on the basis of payroll T-53. This form shows a list of employees who need to receive earned funds and the amount to be paid for each. In the article you can download a free payroll form, form T-53, and a sample of filling out when paying wages in excel.
Salary payments can be made within three days from the date of receipt of cash from the bank. Next, you need to hand over the unpaid balances to the bank, since storing them longer in the cash register is not allowed. In this case, the unpaid amount is deposited in the payroll; upon payment, the money is again withdrawn from the account and transferred to the employees.
The completed sample payslip is registered in a special journal; there is a standard form T-53a, the form and sample of which can be downloaded.
The payroll allows you to issue only the issue wages personnel in the enterprise as a whole or in a specific department. However, the T-53 form does not allow for salary calculation; for this, a separate payroll form T-51 is used. Goskomstat has also developed a form that combines the functions of calculation and payment -.
Sample design of form T-53
The payroll has a cover where you need to indicate the name of the enterprise and division, if wages are paid to employees of a separate division, and not to the entire organization as a whole.
Form T-53 is assigned a number (in order from the beginning of the year) and a date of registration is set, in addition, the billing period for which the earnings are paid is noted.
The title page also provides space for signatures by the chief accountant and manager.
On the reverse side of the payment document, the data for each employee who needs to be paid wages is filled out in a table; the amount to be paid is indicated opposite each name. When receiving money, the employee puts his signature in a separate column. If the money is not issued, for example, the employee is on a business trip or on sick leave during the period of payment of wages, then a deposit mark is placed, the salary amount will be issued later, when the employee returns to the workplace.
The total amount is indicated in words below the table. cash, issued to employees, as well as deposited.
The employee who issued the money to the staff (usually a cashier) certifies the document with his signature, thereby confirming the truth of the information specified in the T-53 form.
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Payroll (Unified form No. T-53)
Extract from the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation on labor accounting and payment":
When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.
For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.
The statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made based on the data primary documents for recording production, actual time worked and other documents.
In the “Accrued” columns, amounts are entered by type of payment from the wage fund, as well as other income in the form of various social and material benefits provided to the employee, paid for from the organization’s profits and to be included in tax base. At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (Form N T-49) and the payroll (Form N T-53), upon expiration of the payment period, against the names of employees who did not receive wages, in columns 23 and 5, respectively, the mark “Deposited” is made. If necessary, the number of the presented document is indicated in the “Note” column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.
In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.
Payroll T-53 2019 download form for free
08.01.2019
Unified form No. T-53 "Payroll" approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” It is a unified form of primary accounting documentation for recording labor and its payment (for recording working hours and settlements with personnel for wages).
Commencement of the resolution: 04/03/2004.
Government institutions (state, budgetary, autonomous) use the form according to OKUD 0504403 “Payroll” approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and registers accounting applied by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines on their use".
Regarding the T-53 form (continued):
According to information from the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.
Instructions/recommendations for filling out forms (Excerpt from the Post. State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1):Payroll(form N T-49)
Payslip(Form N T-51)
Payroll(Form N T-53)
They are used to calculate and pay wages to employees of an organization.
When using a payroll slip in Form N T-49, other settlement and payment documents in Forms N T-51 and T-53 are not drawn up.
For employees receiving wages using payment cards, only a payslip is drawn up, and payroll and payslips are not drawn up.
The statements are compiled in one copy in the accounting department.
Payroll (forms N T-49 and N T-51) is made on the basis of data from primary documents recording production, hours actually worked and other documents.
In the “Accrued” columns, amounts are entered by type of payment from the payroll fund, as well as other income in the form of various social and material benefits provided to the employee, paid for from the organization’s profits and subject to inclusion in the tax base. At the same time, all deductions from the salary amount are calculated and the amount to be paid to the employee is determined.
On the title page of the payroll slip (Form N T-49) and the payroll slip (Form N T-53) the total amount to be paid is indicated. The permission to pay wages is signed by the head of the organization or a person authorized by him to do so. At the end of the statement, the amounts of paid and deposited wages are indicated.
In the payroll (Form N T-49) and the payroll (Form N T-53), upon expiration of the payment period, against the names of employees who did not receive wages, in columns 23 and 5, respectively, the mark “Deposited” is made. If necessary, the number of the presented document is indicated in the “Note” column of Form N T-53.
At the end of the payroll, after the last entry, a final line is drawn to indicate the total amount of the payroll. For the amount of wages issued, an expense cash order is drawn up (Form N KO-2), the number and date of which are indicated on the last page of the payroll.
In pay slips compiled on computer storage media, the composition of the details and their location are determined depending on the adopted information processing technology. In this case, the document form must contain all the details of the unified form.
Payroll form T-53 is used to issue salaries to employees. If the enterprise uses the T-49 payroll form, then other settlement and payment documents are not drawn up. Statements are usually compiled in one copy, which is stored in the accounting department.
Calculate wages using . Based on the results of the latter, the accounting employee fills out the payroll.
You can download the form and sample payroll statement T-49 at.
As an example, we filled out form T-53; a completed sample payslip can be downloaded at the bottom of the article.
The cashier is responsible for issuing wages according to the payroll.
Sample of filling out a payroll form T-53
Form T-53 contains several sheets. The first sheet is called the title sheet, and the second sheet displays the list of employees and the amounts that should be paid as wages.
Up title page write the name of the enterprise. If the payment is made by a separate structural unit of the enterprise (if there is one), then this information is indicated in a special line designated specifically for this.
On the line with the “corresponding account” you should write the number 70, which says “settlements with personnel for wages”.
On the line that is intended to indicate the period, you should indicate the period of time for which the required amount will be cashed out to pay wages.
In the line called “Amount” you must indicate the total amount of wages. This is done in words and numbers at the same time.
The statement must have its own individual number. Be sure to indicate the date when the document was executed.
The billing period refers to the month for which the employee's salary should be paid.
The right to sign the payroll belongs to the head of the enterprise and the chief accountant.
The second sheet of the T-53 payroll contains a table, the lines of which should be filled out sequentially. Skipping any line is not allowed. Each employee is assigned his own line, which indicates his serial number, timesheet number, initials along with the amount.
