Sample job description for a payroll accountant in 2021

Job responsibilities

The responsibilities of a payroll accountant relate to the area of activity related to the payment of employees in the performance of their labor functions. The list of accountant’s job responsibilities comes down to performing the following operations:

acceptance of primary documentation on the basis of which accruals or deductions will be made for employees. Such documents include time sheets, temporary disability certificates, personnel orders, writs of execution, employee statements, etc.;
processing of primary documentation with their implementation and calculation of wages in the program, as well as checking the correctness of the calculation of certain components of wages and deductions in accordance with the legislation of the Russian Federation;
drawing up relevant correspondence on analytical payroll accounting accounts, as well as creating synthetic accounting registers for the purpose of summarizing and analyzing the information received;
calculation of personal income tax, which must be withheld from employee salaries and transferred to the tax authorities;
calculation of insurance contributions to the Pension Fund, Compulsory Medical Insurance, Social Insurance Fund in accordance with the norms of the legislation of the Russian Federation;
generation of salary reports to government bodies, including the transfer of statistical information, calculations in form 6-NDFL, certificates in form 2-NDFL, information on the average number of employees, form SZV-M, calculations of insurance premiums, etc.;
proper storage of documentation relating to employee payroll and the provision of any benefits or allowances;
providing government agencies with the information they request regarding accruals and deductions for employees’ wages, including during desk or on-site inspections.

Competent performance of job duties by a payroll accountant is only possible if he has all the necessary theoretical knowledge and practical skills in this field of activity.

Rules for calculating salary advances 2018

How to determine the actual workload and volume of work of accountants

Often, accounting employees complain that they cannot cope with a large amount of functionality, are forced to work on weekends, and stay late after the end of the working day. If there are complaints from specialists or suspicions of ineffectiveness of the accounting service, the manager or chief accountant needs to understand the situation:

perhaps there is really a lot of work (then additional staffing will be required);
specialists do not perform their duties quickly and competently (workers will have to be sent for training);
sometimes it takes an accountant a lot of time to manually enter each document into accounting programs (then automation of accounting processes is necessary);
Sometimes the reason for the ineffective work of a department is the accountant’s reluctance to quickly and efficiently perform his functions (requires the use of disciplinary measures).

Dismissal of the chief accountant (the procedure for dismissal at one's own request or at the initiative of the employer)

Standardization is used to assess the workload of accounting personnel. It comes in several types.

What should an accountant know?

A payroll accountant performs his duties competently if he has in-depth knowledge of the following issues:

regulatory legislation of the Russian Federation regarding the calculation of salaries to employees, including those working in different modes;
a list of primary documentation on the basis of which wages and various benefits are calculated;
rules for recording all transactions carried out in synthetic and analytical accounting accounts;
legal regulation and rules for the preparation of reports related to wages, as well as the timing of its submission to the relevant government bodies;
features of the functioning of the enterprise, which affect the work activities of employees and the rules for calculating wages for them;
various mechanisms and formulas for checking the correctness of wage calculations;
legal regulation of the company’s activities as a whole, its taxation system;
occupational safety and health regulations at the enterprise;
document flow mechanism and nuances of storing documents, including employee wages.

The amount of knowledge the payroll accountant has has a direct impact on how the payroll accountant handles his or her responsibilities. In addition, there are certain requirements for this position, according to which a person is hired for this job.

Rights

A payroll accountant is usually given the following rights:

sign payment, financial, organizational and administrative documents within the framework of their duties;
if necessary, demand from management assistance in the performance of the accountant’s duties;
offer solutions to optimize and modernize your service;
on behalf of immediate management (chief accountant), request from other structural divisions of the enterprise documents and information that are used to fulfill the duties assigned by the instructions ;
familiarize yourself with draft decisions relating to its activities.

Requirements for the position of accountant

As with any position, the accounting profession has requirements, non-compliance with which can negatively affect a person’s employment.

The requirements for the position of accountant are as follows:

the candidate must necessarily have an appropriate education - higher or secondary specialized education;
it is desirable that the employee has a qualification category established using the Professional Standard “Accountant”;
the employee must have knowledge not only in the field of payroll, but also in other areas of accounting;
The accountant hired must be able to work with office equipment, and especially with a personal computer, and also have a good understanding of various accounting programs and legal systems.

Additional requirements may be imposed on the candidate depending on the specifics of the enterprise's activities. Let us note that the accountant must perform his duties in accordance with the job description as the main document-guideline for the performance of labor functions.

Chief accountant, according to the “one for all” system. What salary should you accept?

How much does it cost to work as a single person chief accountant? So that accounting, and tax, and personnel, and the company, and separate departments? And much more?

Question in the Accountant's Red Corner:

“A friend was offered a job (Moscow), asked to evaluate what kind of salary would be adequate: the position of chief accountant, the area of responsibility of accounting, tax and personnel records. LLC on the simplified tax system 15% (20 employees and 2 separate divisions). Scope of activity: wholesale and retail trade, 2 stores (cash office acquiring gift certificates), main operations: a large block of production according to a tolling scheme, such as a toller, bank, cash desk, suppliers, buyers, OS, lending, all personnel document flow, just the little things. There are no employees under my command.”

In general, there are many functions.
I wonder what they offer in terms of salary? What they write in the comments:

“One person will cover the work of a department of 3-4 people. More than 100 thousand rubles. at the very least."

Someone is surprised:

“Where have you seen such salaries under the simplified tax system? Look at hh.ru. Now salaries have decreased, I think that 70-80 is the ceiling, 100 is already the main system, and not just one office.”

They answer this like this:

“We need to evaluate not the system, but the actual load. Nomenclature, document flow, staff, relationships with regulatory authorities. There are such simplified tax systems that you can die at the computer there. Therefore, the gradation of the simplified tax system/osn salary is incorrect. There are the same OSN without 18/02.”

Or here:

“How does the simplified tax system for income reduced by the amount of expenses differ from the OSNO? Only reports, and the primary is exactly the same, everything is strictly based on expenses, every penny needs to be proven, etc., the salary is the same under any regime.”

Another opinion in favor of 100 thousand:

“We need to look at the number of operations, whether you can cope with the volume, and if so, then not at the expense of quality. In any case, it’s at least 100.”

Someone is not sure that this is a job for one person:
“Well, how can you look at such a volume of the chief accountant as a single person, today you can drown yourself in just personnel with a salary. 1C with support or do you also understand the configurations yourself? I wonder who is in charge, then what is the situation with the accounting (was it launched or everything was done well in all areas). What are the speeds?

And someone adds frame by frame:

“Yeah. Then it turns out that out of these 20 employees there are a couple of people on maternity leave, an alimony worker, a pre-retirement employee, and 10 are a constant turnover with hysterics regarding the salary project. So a person will work hard for one salary.”

And they also add:

“And five foreigners without SNILS.”

Someone else writes how much HR management costs:

“For personnel they can add 15 thousand. Directors believe that employees do not quit every day.”

In general, the majority agreed on a salary of around 100 thousand. Colleagues, what do you think?

Basic provisions of the position of accountant

For a payroll accountant, functional responsibilities must be recorded in the job description, which is one of the main documents when applying for a job. It is developed by personnel department employees or the chief accountant, and approved by the management of the enterprise.

The job description contains a certain list of points, including:

general provisions for the position of accountant;
knowledge that an employee must have;
functional responsibilities that he will perform;
employee rights when performing work;
responsibility for all actions taken.

An accountant must be familiar with the job description under his personal signature before being hired. The document is drawn up in two copies: one remains in the personnel department of the enterprise, the second is transferred to the employee.

Responsibility

This is another section of the job description that warns the accountant of responsibility for failure to comply with certain points of the instruction.

According to it, the employee will be responsible:

within the limits of current labor legislation - for improper performance or failure to fulfill the duties assigned by the job description;
within the framework of labor and civil legislation - for material damage caused;
within the framework of criminal, civil, administrative legislation - for offenses committed in the performance of official duties;
for failure to comply with labor and performance discipline.

There are different types of accounting employees, and they all have different job descriptions. Read about the job descriptions of an assistant accountant, materials accountant, human resources accountant, leading accountant, and cashier accountant.

Payroll calculation under the piecework wage system: nuances

With piecework wages, as with the second option of time-based wages, which we discussed above, the employer also sets monthly standards for working time and output. Exceeding the relevant standards can increase piecework wages:

Proportional to production.

Example

Electrical engineer Ivanov works at a television assembly plant. He receives a salary based on a piece-rate scheme, in which the employer has set a standard for assembling 2 televisions within 8 working hours. If it is completed, Ivanov receives 2,000 rubles (tariff: 1,000 rubles for 1 assembled TV).

For each subsequent assembled TV, Ivanov receives 1,000 rubles, regardless of the volume of production.

Using a progressive scale.

Example

Machine operator Petrov works at a fastener production plant in the bolt production shop. He receives a piece-rate salary, according to which the employer sets a standard for production: 100 bolts within 8 working hours. When it is completed, Petrov receives 390 rubles (tariff - 3 rubles 90 kopecks for 1 bolt).

For every 50 additional bolts collected, Petrov receives 10 rubles apiece. For every 50 following them - 20 rubles. For each subsequent bolt - 30 rubles.

In some cases, a regressive scale may also be used. For example, when the production model of an enterprise requires employees to fulfill planned targets as accurately as possible without significantly exceeding them (as an option, in order to increase the efficiency of control over costs of raw materials).

A separate type of salary is the one that is paid during the employee’s business trip (Articles 139, 167 of the Labor Code of the Russian Federation). Let's study the specifics of its calculation.