What a Payroll Accountant Should Know. Functions and responsibilities of a payroll accountant

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Job description

accountant (section salary) [name of organization]

This job description was developed and approved in accordance with the provisions of the Labor Code Russian Federation and other regulations governing labor relations.

1. General Provisions

1.1. The accountant (salary section) belongs to the category of specialists and is directly subordinate to the [name of the manager's position].

1.2. The accountant (salary section) is appointed to the position and dismissed by the order of [position name].

1.3. A person with a higher professional (economic) education and work experience in the specialty for at least [meaning] years is accepted for the position of an accountant (salary section).

1.4. During the absence of the accountant (section salary), his duties are performed by [position].

1.5. An accountant (salary site) should know:

Legislative acts, regulations, orders, orders, guidelines, methodological and regulatory materials by organization accounting property, liabilities and business transactions and reporting;

Tax legislation of the Russian Federation;

Forms and methods of accounting at the enterprise;

Plan and correspondence of accounts;

Organization of document flow in this accounting area;

The procedure for documenting and reflecting on the accounts of accounting transactions related to the movement of fixed assets, inventory and Money;

Methods economic analysis economic and financial activities of the enterprise;

Knowledge of work in 1C;

Computer technology operating rules;

Economics, labor organization and management;

Market methods of management;

Fundamentals of Labor Law;

Internal labor regulations;

Sanitary and personal hygiene rules;

Rules and regulations of labor protection, safety and fire protection.

2. Job responsibilities

The following job responsibilities are assigned to the accountant (salary section):

2.1. Performing accounting work in accordance with the provisions of the current legislation of the Russian Federation.

2.2. Participation in the development and implementation of measures aimed at maintaining financial discipline.

2.3. Implementation of reception and control primary documentation in this area of accounting and preparing them for counting processing.

2.4. Control over the expenditure of the wage fund.

2.5. Payment wages, advance payment, vacation pay, sick leave payments, dismissal compensation.

2.6. Income tax calculation individuals and insurance premiums.

2.7. Reflection on the accounts of the accounting of operations for the accounting of wages.

2.8. Preparation and delivery tax reporting according to the tax legislation of the Russian Federation.

2.9. Preparation and submission of reports to extra-budgetary funds.

2.10. Registration of certificates of wages at the request of employees.

2.11. Registration of pension insurance certificates.

2.12. Registration of salary cards.

2.13. Control over payments of wages, taxes, contributions.

2.14. Providing the manager, lenders, investors, auditors and other users accounting statements comparable and reliable accounting information on the relevant accounting area.

2.15. Development of a working chart of accounts, forms of primary documents used for registration of business transactions, for which standard forms are not provided, as well as forms of documents for internal financial statements.

2.16. Participation in determining the content of the main techniques and methods of accounting and processing technology accounting information.

2.17. Preparation of data on the relevant area of accounting for reporting.

2.18. Ensuring the safety of accounting documents, their execution in accordance with the established procedure for transfer to the archive.

2.19. Performing work on the formation, maintenance and storage of a database of accounting information, making changes to reference and regulatory information used in data processing.

2.20. [Other job responsibilities].

3. Rights

The accountant (section salary) has the right to:

3.1. For all social guarantees stipulated by the legislation of the Russian Federation.

3.2. Receive the information and documents necessary for the performance of functional duties from all departments directly or through the immediate superior.

3.3. Sign and endorse documents within their competence.

3.4. Participate in the discussion of issues included in his functional responsibilities.

3.5. Submit proposals to the management to improve their work.

3.6. To get acquainted with the draft orders of the management concerning its activities.

3.7. Require management to create normal conditions for the performance of official duties.

3.8. Improve your professional qualifications.

The activities of each organization are related to the calculation of salaries for hired personnel. Obligations for its accrual, withholding personal income tax, insurance contributions from earnings, reporting to government agencies are performed settlement accountant... The staffing table of the company may have a separate unit for a specialist, or a single accountant fulfills the obligation to calculate earnings.

The salary of an economic entity of any form of ownership and type of activity is charged and paid in accordance with the standards enshrined in labor legislation. Therefore, the state of the economic entity has an accountant for the accrual, issuance of earnings and other payments:

vacation pay;
travel expenses;
sick leave payments and more.

Subjects economic activity with a small turnover, the admission and dismissal of personnel, personnel records management are added to the duties of an accountant-calculator.

Duties of a payroll accountant

The terms of reference of the clearing table accountant include the following functionality:

Acceptance and control of primary documentation for the calculation of earnings or deduction from it. This is a timesheet, sick leave, orders of the management concerning the issues of wages. The accountant accepts the documentation, checks it and prepares it for processing for calculating earnings.
Creation of records in the accounting system that record the issuance of wages to hired personnel.
Calculation and transfer of taxes, fees and other payments (alimony) that are obligatory to be transferred to the country's budget or to another recipient.
Formation of statistical, tax, accounting reports related to the calculation of earnings.
Storage of documentation related to the calculation and payment of earnings to hired personnel.
Assistance in the creation of the LNA company. For example, provisions on wages, business trips, payment of bonuses, and so on.
Cash transactions with accountable employees.
The accountant must not divulge the company's trade secrets.
Accounting travel expenses etc.

The functional responsibilities of a payroll accountant depend on how the accounting is set up in the organization. Sometimes such a specialist has to combine several sections or personnel records.

Job description for payroll accountant, example

Below is an example of the job description of a payroll accountant in a small firm. The official paper will need to indicate the functions, powers and measures of responsibility of the employee.

The presented sample of a typical job description will need to be improved taking into account the characteristics of an economic entity. A citizen applying for the position of an accountant must familiarize himself with the documentation before starting work.

Sample Job Description (Page 2) Sample Job Description (Page 3)

Requirements for the position of a calculator

Job vacancies are often advertised on web resources that post employment data. Employers indicate the following requirements in advertisements:

the presence of a higher or secondary specialized accounting (economic) education;
In addition to calculating salaries, the applicant must know other areas of accounting;
Proof of discharge is required in accordance with professional standards;
you need to understand accounting computer programs (for example, 1C) and be able to use office equipment.

When writing a resume, the job seeker for the job of a calculator should describe in detail his skills and work experience.

The opportunity to take a vacant position increases if the CV contains detailed information on education and work experience.

Sample resume Sample resume (Page 2)

Expert opinion

Ekaterina Kolokolova

Career guidance counselor. Certified specialist in the problems of child involvement in learning. He has over 10 years of experience in conducting seminars, trainings and lectures with audiences of all ages.

The amount of earnings of a calculating accountant depends on work experience and professional skills. Initially, the employee is registered for a trial period, after which the employer decides on the amount of earnings.

What a settlement desk accountant should know

An accounting professional must hold a university degree. For a fruitful labor activity, an accountant needs to know the accounting system.

A patch accountant must be competent in certain matters:

regulations of the Labor and Tax Codes concerning the payment of wages to hired personnel;
production cost, production costs;
methodology for the formation, use and storage of primary documentation;
systematization of material on the payment of earnings and withholding from it for hired personnel;
use of accounting software in work;
the specifics of the business entity, the taxation scheme and other subtleties affecting the payroll procedure;
rules of document flow in the company;
accounting of the company's property, inventory;
rules for calculating earnings for employees and control of correctness;
settlements with business partners of the company;
labor protection standards, safety rules at work.

Payroll is a responsible area of accounting. Errors in charges always lead to conflict situations and financial losses for the company.

A responsibility

A great responsibility lies with the accounting accountant. He has access to company finances and the most important documents. With an irresponsible attitude to work, the following measures are applied to the calculator:

Responsibility of a disciplinary nature consists in an official reprimand, remark. For serious misconduct, they can be fired from work.
The calculator is financially responsible if he is the culprit of the company's financial losses. The employee fully or partially compensates for the damage incurred by the legal entity.
If the accountant violated the Code of Administrative Offenses of the Russian Federation, then administrative measures are applied to him.
An employee becomes a defendant in a criminal case in the event of theft of money or company property. Also, an extreme measure of responsibility is applied for the provision of inaccurate materials about a legal entity to the regulatory authorities, for underreporting of income, etc.

Famous representatives of the profession

Rules for the work of an accountant-calculator

Before starting work, the calculator must familiarize himself with and sign the job regulations. It is drawn up by a personnel department or a chief accountant. When carrying out labor activities, a professional is guided by this documentation. It contains the following norms:

list of job responsibilities;
work and rest regime;
skills and knowledge of a professional;
types of liability for misconduct;
the employee's authority to calculate earnings;
sanctions for non-observance of labor discipline.

The future payroll accountant signs 2 copies of the instruction and one of them keeps for himself. For fruitful labor activity, the management must notify the calculator about the adjustments made to the conditions of his job regulations. Also, the accountant must have information about the ongoing personnel changes in the organization and its financial condition.

The employer must provide the employee with working conditions. The place of work is equipped with the necessary furniture and office equipment. The working day and lunchtime are prescribed in the employment contract.

The calculator must have access to all the documentation necessary for the work. To interact with government departments, a power of attorney is drawn up by the head of the settlement desk accountant.

To improve the level of professional knowledge, an accountant can take refresher courses. This condition is present in the job regulations. The payroll officer is eligible to participate in workshops and other meetings to acquire skills.

Conclusion

The specialty of an accountant-calculator is in demand in all branches of activity. The main responsibility of a professional is payroll. A complete list of functional tasks that a calculator must perform is contained in the job regulations. For the unfair fulfillment of the assigned obligations, the employee will have to bear the responsibility provided for by laws and regulations.

Calculation of wages and insurance premiums from it, accounting for other charges and deductions is a mandatory section of accounting work in any organization. It can be either entrusted to an accountant along with other sections of accounting, or it can be separated into an independent unit, for which the accountant is responsible. We will tell you about the duties of a payroll accountant in our consultation.

Payroll Accountant: Responsibilities

The responsibilities of a payroll accountant include the solution of all major issues related to the accounting of payroll settlements with personnel. In particular, the functional responsibilities of a payroll accountant include:

reception and control of primary salary documentation and its preparation for accounting processing;
reflection on the accounts of the accounting of operations on the accounting of wages;
calculation of taxes and contributions arising in the area related to payroll;
preparation of data for the preparation of accounting, statistical and tax reporting in terms of accounting for payroll calculations;
control over the safety of accounting documents for payroll accounting.

Payroll accountant: responsibilities (example)

A specific list of functional responsibilities of a payroll accountant must be provided for in an employment contract with an employee or his job description.

1.1. This instruction has been drawn up in accordance with the Decree of the Ministry of Labor of the Russian Federation of 08.21. No. 37 "Industry-wide qualification characteristics of the positions of workers employed in enterprises, institutions and organizations."

1.2. The accountant (payroll) is classified as a professional.

1.3. This job description defines the functional duties, rights and responsibilities of the accountant (for payroll).

1.4. A person who has a secondary vocational (economic) education without presenting requirements for work experience or special training according to the established program and work experience in accounting and control for at least 3 years is appointed to the position of an accountant (payroll).

1.5. The accountant (for payroll) is appointed and dismissed from the position on the recommendation of the chief accountant in the manner prescribed by the current labor legislation by order of the director of the technical school.

1.6. The accountant (payroll) reports directly to the chief accountant.

1.7 An accountant (payroll) should know:

Legislative acts, decrees, orders, orders, guidelines, methodological and regulatory materials for the organization of accounting, in particular, payroll accounting and reporting in this area;

Forms and methods of accounting in the technical school;

Plan and correspondence of accounts, in particular for payroll accounting;

Organization of document flow in this accounting area;

The procedure for documenting and reflecting on the accounts of accounting of settlements with personnel when paying for labor;

Methods of economic analysis of the economic and financial activities of the technical school;

Computer technology operating rules;

Economics, labor organization and management;

Market methods of management;

Labor legislation;

1.8. Accountant (for accounting of fixed assets and inventories)

in its activity is guided by:

The Constitution of the Russian Federation.

Civil, labor, administrative codes Russian Federation.

Rules and regulations for labor protection, safety and fire protection, sanitary and epidemiological rules and regulations.

The Charter and local legal acts of the technical school (including the Internal Labor Regulations, the Labor Agreement).

This job description.

1.9. The accountant (payroll) independently organizes the work, in accordance with the work plan of the structural unit.

1.10. In the event of a temporary absence of an accountant (for calculating wages), his duties are performed by a person appointed in accordance with the established procedure, who acquires the appropriate rights and is responsible for the proper performance of the duties assigned to him.

1.11. In the case of a temporary absence of an accountant from another section, the accountant (for payroll), carry out a feasible replacement for similar operations.

2. Functions

2.1. Carries out work on calculating wages for the employees of the technical school.

2.2. Prepares data for tax reporting.

3. Job responsibilities

The accountant (payroll) performs the following duties:

3.1. Carries out work on accounting in accordance with the provisions of the current legislation of the Russian Federation.

3.2. Participates in the development and implementation of activities aimed at maintaining financial discipline and rational use of resources.

3.3. Carries out reception and control of primary documentation in this area of accounting and prepares them for counting processing.

3.4. Receives, analyzes and controls time sheets and prepares them for counting processing.

3.5. Accepts and monitors the correctness of drawing up sheets of temporary disability, nursing certificates and other documents confirming the employee's right to be absent from work, prepares them for counting processing, as well as for drawing up financial statements.

3.6. Provides managers and other users of financial statements with comparable and reliable accounting information on the relevant accounting area.

3.7. Prepares data on the relevant accounting area for reporting, monitors the safety of accounting documents, prepares them in accordance with the established procedure for transfer to the archive.

3.8. Performs work on the formation, maintenance and storage of a database of accounting information, makes changes to the reference and regulatory information used in data processing.

3.9. It calculates the salaries of employees of the technical school, monitors the spending of the wages fund.

3.10. Carries out registration of accounting entries and posting them to accounts.

3.11. Prepares periodic reporting on the UST in a timely manner.

3.12. Keeps personal accounts, tax cards, payroll for each employee.

3.13. Issues information on the statements of employees.

3.14. Prepares lists of employees on wages to the bank.

3.15 Complies with Requirements federal law"On personal data" and other regulatory legal acts of the Russian Federation, as well as internal regulations of the technical school, regulating the protection of the interests of subjects of personal data, the procedure for processing and protecting personal data.

3.16. Prepares payment documents for wages and taxes.

3.17. Fulfills the requirements in accordance with the job description for labor protection.

3.18. Executes other instructions from the management of the technical school, which are not included in this job description, but arisen in connection with production needs.

4. Rights

An accountant (payroll) has the right to:

4.1. Receive from the employees of the technical school the information necessary for the implementation of their activities.

4.2. Require the management of the technical school to assist in the execution of their job duties

4.3. Improve your qualifications.

4.4. To get acquainted with the draft decisions of the management of the technical school concerning its activities;

4.5. Submit proposals on their activities for consideration by their immediate supervisor.

5. A responsibility

The accountant (payroll) is responsible for:

5.1. For improper performance or non-performance of their duties provided for by this job description - within the limits determined by the current labor legislation of the Russian Federation.

5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

5.3. For causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

5.4. For violation of the requirements of the Federal Law "On Personal Data" and other regulatory legal acts of the Russian Federation, as well as internal regulatory acts of the technical school governing the protection of the interests of personal data subjects, the procedure for processing and protecting personal data - within the limits established by the current legislation of the Russian Federation.

5.5. For non-fulfillment or improper fulfillment of their functions and duties provided for by this job description, orders, orders, instructions from the management of the technical school, which are not included in this job description, but arising in connection with production needs and other offenses - in accordance with the current legislation of the Russian Federation: remark, reprimand, dismissal.

6. Interactions

Accountant (payroll):

6.1. Works according to a schedule drawn up on the basis of a 40-hour work week and approved by the director of the technical school.

6.2. He independently plans his work for each academic year and six months. The work plan is coordinated with the chief accountant, approved by the director of the technical school no later than five days from the beginning of the planning period.

6.3. Receives from the chief accountant of the technical school information of a regulatory and organizational and methodological nature, gets acquainted with the relevant documents on receipt.

6.4. Systematically receives personnel and financial documents from the personnel of the personnel department.

6.5. Twice in each month, he receives a report card for teachers and instructors from the secretary of the educational unit.

6.6. Systematically exchanges information on issues within its competence with deputy directors and employees of the technical school.

6.7. Respects confidentiality.

Any employer in the process of doing business is obliged to calculate and issue salaries and other types of remuneration to personnel. In this case, it is necessary to comply with the requirements of the current labor legislation of the Russian Federation, as well as the LNA. The position of a payroll accountant is widespread in enterprises of all forms of ownership and types of activity. Perhaps only an individual entrepreneur working alone does not need such a specialist.

The main duties of an accountant-calculator include the calculation of earnings, sick leave, vacation pay, travel allowances. In addition, it is often necessary to calculate taxes and contributions from the payroll of the company, to reflect transactions in the accounting. Many employers who do not have a personnel department in the company entrust the payroll accountant with the tasks of registering staff hiring and firing.

Job description of an accountant

The job responsibilities of a payroll accountant include:

Calculation and accrual in the accounting of salaries, sick leaves, vacation payments, compensations, additional payments, allowances, bonuses, allowances, other types of incentives and / or motivational rewards.
Participation in the development of the LNA of the enterprise, including regulations on business trips, remuneration, bonuses, etc.
In accordance with the data provided, accounting for the time of employment of employees, reconciliation of production in fact with personnel documentation.
Calculation, accrual in accounting with the payroll and payment of taxes and fees to the state, such as personal income tax, contributions for OPS, OSS (VNiM), compulsory medical insurance, injuries.
Drawing up and submitting reports on personal income tax, mandatory insurance premiums, injuries.
Accounting for settlements with accountable persons of the organization.
Accounting for settlements with posted workers of the organization.
Establishing deadlines for depositing wages and monitoring their observance.
Preparing payroll statements and transferring data to the organization's cashier.
A set of accounting data for the preparation of annual accounting reporting forms.
Drawing up forms statistical reporting by the number of enterprises.
Participation in the development of measures to increase the productivity of employees of the organization.
Execution of orders and orders of the leading persons of the organization, including the chief accountant.
Improving the qualification level by participating in various courses, seminars, etc.
Monitoring of changes in the legislation of the Russian Federation.
Performing other functions as required.

How the job description of a payroll accountant is drawn up

The exact list of the calculator's functionality is determined in the job description. Such a document is developed by the enterprise independently, since there are no unified forms. The content is brought to the attention of the specialist at the stage of admission to the company. To confirm that the information has been brought to the attention, the employee must personally sign the document.

The structure of the job description is as follows:

General provisions - here it is indicated that the position of a payroll accountant belongs to the category of specialists and reports directly to the head, and then to the chief accountant of the organization. Separately, the requirements for education, experience, qualifications and skills, knowledge legislative framework RF. A person responsible for performing the functions of a calculator is appointed in the absence of the latter.
Rights - this section of the instruction lists the basic rights of a specialist, including the right to timely receive explanatory information, inquiries, create normal working conditions, participate in training, etc.
Responsibilities are the most important section of the instruction. It is recommended that the work duties of a specialist be given in as much detail as possible in order to avoid later labor conflicts. Introduce responsibilities, taking into account the specifics of the enterprise.
Responsibility - as a rule, this section lists the types of liability for violations in compliance with the labor schedule of the enterprise and the norms of the law, for improper performance of established work duties, for causing material damage to the organization, etc.
Working conditions - here are the legislative documents regulating the work of a specialist. Usually these are the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, orders of the head of the company, safety rules and labor regulations, etc.

The personnel officer of the enterprise develops instructions. The manager approves the document. If the company does not maintain job descriptions, it will not work to bring the employee to disciplinary action on legal grounds. In addition, in the case of inspections by the State Labor Inspectorate (State Labor Inspectorate), for the absence of job descriptions, the employer will be fined according to stat. 5.27 of the Administrative Code.

Accountant of the settlement group calculator

You can download a job description for an accountant of a settlement group for free. Responsibilities of the accountant of the settlement group

I approve

_____________________________ (Last name, initials)

(name of the organization, its ________________________________

organizational and legal form) (director; another person authorized

approve job description)

JOB DESCRIPTION

ACCOUNTANT CALCULATOR OF THE PAYMENT GROUP

——————————————————————-

(name of institution)

00.00.201_y. No. 00

1. General Provisions

1.1. This job description establishes the rights, job duties and responsibilities of the accountant of the settlement group _____________________ (hereinafter referred to as the "enterprise"). Institution name

1.2. A person with a higher professional (economic) education and at least 2 years of financial and economic work experience is appointed to the position of an accountant of a settlement group.

1.3. The accountant, the calculator of the settlement group, is accepted for the position and dismissed by the order of the director on the provision of the chief accountant.

1.4. The accountant, the calculator of the settlement group is subordinate to the Chief Accountant.

1.5 During the period of temporary absence, the accountant-calculator of the settlement group (vacation, illness, etc.), his duties are assigned to the person appointed by the order of the director, who is responsible for their proper use.

1.6. The accountant calculator of the settlement group must know:

Financial, tax and business legislation;

Civil law;

Accounting legislation;

Orders, orders, resolutions and other guidelines, methodological and regulatory materials of control and audit and financial authorities on the organization of accounting and reporting, as well as on the economic and financial activities of the enterprise;

Enterprise structure;

The staffing table of the enterprise, profile, development prospects and specialization;

The procedure for acceptance, accounting, storage and spending of funds, inventory and other valuables;

Regulations and instructions for the organization of accounting at the enterprise, the rules for its conduct;

The procedure for registration of operations and organization of document flow in accounting areas;

Forms and procedure for financial settlements;

Methods of economic analysis of the economic and financial activities of an enterprise, identifying on-farm reserves;

Settlement rules with debtors and creditors;

Conditions of taxation of legal entities and individuals;

Rules for writing off shortages, accounts receivable and other losses from accounting accounts;

Computer facilities,

Means of communication and communication, as well as the possibility of their use for performing accounting and computing work and analyzing the production, economic and financial activities of the enterprise;

Rules for conducting inventories of cash and inventory;

The procedure and terms for drawing up accounting balances and statements;

Rules for conducting inspections and documentary audits;

Advanced foreign and domestic experience in improving the organization of accounting;

Labor legislation;

Labor protection legislation of the Russian Federation;

Economics, organization of production, labor and management;

Fundamentals of construction and production technology;

Market methods of management;

Norms and rules of labor protection.

2. Job responsibilities

The accountant of the settlement group is obliged to:

2.1. Carry out the calculation of wages for the employees of the enterprise, control the expenditure of the wages fund.

2.2. Accept, analyze and control timesheets and prepare them for counting processing.

2.3. Accept and control the correctness of drawing up sheets of temporary disability, certificates of patient care and other documents confirming the right to the employee's absence from work, prepare them for counting processing, as well as for drawing up the established accounting statements.

2.4. Carry out registration of accounting entries and post them to account "No. 71".

2.5. To make accruals and transfers of insurance contributions to state extra-budgetary social funds, salaries of employees and workers, other payments and payments, as well as the deduction of funds for material incentives for employees of the enterprise.

2.6. Prepare periodic reporting on the UST in a timely manner.

2.7. To monitor the safety of accounting documents and draw up them in accordance with the established procedure for transfer to the archive.

2.8. To take part in the development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology and information technology.

2.9. Provide the employees of the enterprise departments with methodological assistance in matters of accounting, reporting, economic analysis and control.

2.10. Systematically improve their qualifications by attending courses and seminars on accounting.

2.11. Maintain, on the basis of the statements, the payment of wages to the employees of the enterprise.

2.12. Monitor compliance with cash discipline, settlements with accountable persons.

2.13. Prepare data for drawing up a balance sheet and operational consolidated reports on income and expenditure of funds.

2.14. Perform other orders of the chief accountant (his deputy).

The accountant of the settlement group has the right to:

3.1. To get acquainted with the draft management decisions concerning its activities.

3.2. Make your own proposals aimed at improving the work related to the responsibilities provided for in this Job Description.

3.3. On behalf of the management, request from the divisions of the enterprise information and documentation necessary for the performance of his official duties.

3.4. To demand from the management of the enterprise assistance in the performance of their duties and the exercise of rights.

3.5. Sign organizational and administrative documents on issues within his functional responsibilities, payment and other financial documents.

4. Responsibility

The accountant of the settlement group is responsible for:

4.1. Failure to ensure compliance with labor and performance discipline.

4.2. Legal violations committed in the course of carrying out their activities in the framework determined by the current administrative, civil and criminal legislation of the Russian Federation.

4.3. Failure to fulfill or improper fulfillment of their duties stipulated by this job description within the framework defined by the current labor legislation of the Russian Federation.

4.4. Material harm to the employer within the framework defined by the current labor and civil legislation of the Russian Federation.

Head of structural unit: _____________ __________________

(signature) (surname, initials)

I have read the instructions,

one copy received: _____________ __________________

(signature) (surname, initials)

What does a newbie accountant need to know?

Good day!
If you are already going through well. So take your work seriously. And if you were offered, then the one who suggested sees potential in you.
Of course, not knowing the basics of payroll will be difficult, but if desired, it is quite possible.
The salary section itself is as serious as the materials, and given that inspectors always pay close attention to salaries, it may even be more responsible.
And a lot will depend on the complexity of the wages itself (time-based, piece-rate, summarized accounting), on the number of employees, on the correctness of the execution of local regulations.
As for learning, there is a lot of information on the Internet, I advise you to learn to read and understand the primary sources. If you look at the forums, then you should not dwell on one conclusion, it is better to double-check in other publications.
At first, you will need at least some introductory knowledge of the program (if 1C is the most important thing to correctly draw up employees, then it considers it normal, but you always need to check the car) and, at the same time, an understanding of the principle of calculating personal income tax and contributions, due dates and amounts. This requires the study of the Tax Code of the Russian Federation and the legislation on contributions (there are usual and reduced rates). It is possible to buy literature on payroll accounting, this is in terms of theory, and practice is all on the Internet.
If there is a great desire to develop in order to further pursue career growth, this is a very good offer.
There is also a saying: to be afraid of wolves - do not go to the forest.
In general, the holidays are ahead, there is enough time for the first excursion into wages.
The first report up to the 20th on the average headcount in the tax, then up to 25 in electronic form (up to 20 in paper) payroll in the FSS. Maybe you still have P-4 in your statistics until January 15, etc. And the most important thing is to pay wages on time for the first and second half of the month.
Accounting mistakes that lead to overpaid wages are fraught with the fact that the employee must voluntarily return the erroneous amount, otherwise nothing else. So you need to try to count correctly, without rushing anywhere.
The most difficult thing is the calculation of sick leave and vacation pay, and even if you do not have a “simple” salary. But there are a lot of comments, webinars on this topic, even on this site. You ask a specific question in a search engine and collect as much information as possible.
Well, a lot will depend on the support of your colleagues.
Unfortunately, you cannot give hyperlinks on this forum, but I am sure that you will find information on the Internet anyway. Yes, and if you have an operating enterprise, that is, reports, you can see what was handed over earlier. Now the annual reporting is ahead, it is collected for the whole year, i.e. reports were submitted in 9 months, you pick everything up and look. And everything should be in the program.
I wish you good luck in the new 2016, and maybe in a new position!

All about the position of an accountant-calculator

An accounting employee is obliged to perform functions related to remuneration of employees of the enterprise. They are:

Acceptance and processing of documents on the basis of which wage accruals and deductions are carried out. Sick leave, orders of the head on bonus payments to employees, leave applications, writs of execution - this is the documentation with which the accountant works;
Calculation of the wages of employees of the enterprise. On the basis of the time sheet, the specialist calculates earnings, calculates funds. In addition, the accountant withholds taxes and fees in accordance with the current legislation;
Making report. The employee prepares a report on the activities of the enterprise and sends it tax authorities, To the Pension Fund Russia, FSS;
Accounting and storage of papers, certificates, constituent documents;
Communication with regulatory authorities during inspections, provision of information on employee salaries to government agencies.

The job descriptions of an accountant-calculator are not limited to this list. The specialist is obliged to closely follow the changes in the labor legislation of the Russian Federation, to keep abreast of innovations in Tax Code... Additionally, the accountant provides employees with the necessary certificates to contact the bank, medical institutions, insurance companies.

In many organizations, an accountant-calculator combines his position with personnel work. In this case, the maintenance of personal files of employees, storage and filling out of work books, the formation of seniority, registration for work, and dismissal are added to the list of duties.

A professional accountant must have certain skills, knowledge and experience in order to carry out the activity correctly.

What knowledge do you need to work?

An accounting specialist is required to have a university degree. Only deep theoretical knowledge allows to carry out competent work. The calculator must understand the following issues:

Labor and tax legislation of the country, regulations on remuneration of employees;
The procedure for the preparation, processing and storage of primary documentation;
Systematization of information on accruals and deductions for employees;
Work with software for accounting;
Features of the specialization of the enterprise, the taxation system legal entities and other nuances that affect salary payments;
Document flow at the enterprise, rules for storing reports and important documentation;
Inventory, accounting of values belonging to the organization;
Formulas for calculating wages and methods of checking the correctness of accruals;
Transfers and receipt of funds to the current account from counterparties, suppliers, partners of the firm;
Labor protection, safety at work.

A professional accountant must be able to apply theoretical knowledge to work. How well he does his job depends on this skill.

The qualifications of a payroll specialist can be upgraded in courses. The knowledge gained allows the employee to improve and simplify reporting, use modern technologies... It is not uncommon for managers to involve accountants in planning. economic activity organizations, draw up a budget.

Requirements for the candidate for the position

Job advertisements for an employee calculating payroll can often be seen on various job sites. Placing a vacancy, enterprises put forward certain requirements for an accountant. They are as follows:

The applicant for the position must have a diploma of higher or secondary specialized education in the profile;
The qualifications of the applicant must be confirmed by a certain category according to the professional standard;
The candidate is obliged not only to be able to calculate wages, but also to understand other accounting issues;
A professional should be familiar with basic computer programs for accountants, be able to work with them, and confidently use office equipment.

The job seeker in the resume needs to list all the professional skills that he possesses. The more the accountant tells about his career, education, the more chances he has for employment.

The salary of an accountant-calculator depends on his knowledge and work experience. As a rule, an employee is formalized as an intern or an assistant to the chief specialist. After passing the probationary period, he is assigned a salary based on his qualifications.

Rules for the work of an accountant-calculator

A job description is a document that a calculator is guided by in his work. It lists the main provisions of the position. The instruction is developed by a senior accountant or personnel officer, after which the candidate signs it upon hiring.

The accountant's instruction contains:

List of tasks to be performed;
Working day schedule;
A list of skills and knowledge that a specialist must have;
Types of punishment for violation of labor discipline;
Enterprise employee rights;
Information on liability for violations.

The document is created in duplicate. The applicant for the job reads the instructions, after which he signs and takes one copy for himself.

The rights of a calculating accountant should be discussed in more detail. An employee has the right to receive information from management about changes in working conditions that directly relate to his position. In addition, the calculator must be aware of the financial activities of the enterprise, personnel changes.

A specialist has the right to decent working conditions for the quality performance of his activities. An accountant's workplace should be equipped with everything you need. Lunch time and work schedule are specified in the employment contract.

The head of the organization must provide the employee with access to documents, as well as issue a power of attorney in the name of the accountant, which would allow him to make inquiries in government bodies... In the standard job description, there is a section on continuing education. An employee has the right to improve his knowledge, to receive additional education in his specialty, to participate in various events dedicated to the work of an accountant.

A responsibility

As already mentioned, an accountant is a responsible person. He works with a large number of important documents, monitors legislation updates, and has access to funds.

Accordingly, he is responsible for his work and the values of the enterprise.

In case of improper performance of duties, the specialist is subject to the following types responsibility:

Disciplinary - in case of violation of the terms of the contract, daily routine. Punishment in the form of a reprimand, remark or dismissal from work is applied;
Material - for the actions of the employee, due to which the company incurred losses. In this case, the person must compensate for the damage in full or in part;
Administrative - for offenses provided for by the Code of Administrative Offenses of the Russian Federation;
Criminal - crimes related to the provision of false information to regulatory authorities, non-payment tax levies, concealment of enterprise profits, embezzlement of funds. For such actions, a person can be convicted.

In addition, the calculator is obliged to keep the trade secret of the organization, to maintain order at the workplace.

The job of a payroll accountant is a necessary and highly paid position. The activity of the calculator is to perform the tasks specified in the employment contract or instructions. A professional accountant must understand the law and work with various accounting software. For improper performance of duties, the calculator is punished in the same way as any other employee of the enterprise.