Salary payslip in 2021: sample

A payslip is an information document about the amount of an employee’s salary for a certain period, usually a month. It contains detailed information about all accruals due - salary / hourly rate, bonuses, compensation, vacation pay, etc., as well as deductions made - personal income tax, alimony (if any), contributions to trade union bodies, previously paid advance payment, etc. Difference between the amounts of accrued payments and deductions from them is the amount of salary due to the employee.

Why is it needed?

The employer, represented by a budgetary organization, is obliged to notify employees monthly about the amount of wages paid by issuing a pay slip (Part 1 of Article 136 of the Labor Code of the Russian Federation). The legislation does not provide for a single sample form of a pay slip, however, Part 2 of Art. 136 of the Labor Code of the Russian Federation predetermines that the form of the document is developed by each organization independently. The purpose of the payslip is to tell the employee about the amount of salary received and the deductions made. It indicates the amount of personal income tax and the amount of additional (incentive, bonus) payments.

Why is the document needed?

As mentioned above, issuing a pay slip to an employee is not a right, but an obligation of the employer. The document is necessary, first of all, to protect the rights of the employee, since he must receive documentary evidence that he received his wages on time and in full.

Please note that if the specified salary, without any reason, does not correspond to the amount reflected in the employment contract, then the employee has the right to challenge this in court.

According to Russian labor legislation, employers are required to notify their employees about the accrual of their wages. For this purpose, they issue a pay slip.

At the same time, the procedure for notifying an employee to employers about the components of his salary is not regulated by the Labor Code; many questions often arise regarding the correct execution and procedure for issuing pay slips.

When to issue a payslip

Don't know when pay slips are issued? It is provided to the employee regardless of the salary payment option: upon the accrual and transfer of wages to the employee’s card or at the time the employee receives the monthly cash remuneration in hand. Settlements are received by both main employees and employees working under civil contracts, to whom the employer also pays wages.

The document is issued only at the time of final payment; the form does not need to be provided on the day of advance payment in the organization or when transferring vacation pay. When directly transmitting calculations, the accountant must comply with the principle of confidentiality.

The fact that an employee has received a pay slip can be confirmed in the following ways:

• develop a detachable part of the document in which the employee will sign the form, thereby certifying the fact of receipt;
• keep a log of the issuance and receipt of pay slips.

Salary payslip in 2021: sample

We present an approximate form and a sample of filling out the sheet based on the following data:

• salary of Arfa LLC economist Zinovieva - 20,000 rubles. She worked 19 days in March (accrued 18,095.24 rubles). From March 30 to April 12, Zinovieva has another vacation (12,860 rubles in vacation pay were accrued, including 1,837.14 rubles for March, 11,022.86 rubles for April);
• the bonus based on the results of work for March amounted to 4,000 rubles, for the 4th quarter of 2021. – 15,000 rub.;
• Personal income tax withheld from all types of income – 6,494 rubles. ((18095.24 + 4000 + 15000 + 12860) x 13%);
• an advance was issued from the cash register for the first half of March - 10,000 rubles.

A sample payslip for this employee may look like this:

How to fill out

The payroll form for employees must be filled out according to the rules. The following information must be displayed on the payslip:

• name of the organization and information about the unit;
• FULL NAME. employee;
• his personnel number;
• month for which accruals and deductions are made;
• the total amount of time worked for the month;
• accrued amount without taxes and other deductions;
• composition of wages.

The payslip itself consists of several sections:

1. Total accrued. This block reflects information about all accruals made to the employee during the reporting period, that is, the entire composition of the salary is indicated. In addition to salary, this includes compensation, incentive and bonus payments, benefits, sick leave, vacation pay, work on holidays and weekends, calculation and compensation upon dismissal. The procedure for calculating income is also indicated here, and the days and hours worked for which you need to pay are written down.
2. Total withheld. This block records all deductions made by the employer: personal income tax and insurance contributions, trade union dues and deductions under writs of execution (alimony).
3. Total paid. The block is intended to reflect previously paid amounts for the reporting period (advance payment, vacation pay, etc.).
4. To payoff. This section of the payslip specifies the total amount to be transferred (issued). It also reflects the employer's or employee's salary debt. At the end of the document, reference information is indicated - total income since the beginning of the year and applied deductions to personal income tax.

The pay slip is issued after the actual closing and payment of wages, so data on all amounts accrued during the month is entered into it. It specifies fines, compensation, incentives and bonus payments, overtime and work on weekends.

If the salary in an institution is calculated using specialized programs, then payslips are generated automatically in electronic form, based on data on accruals and payments made. The accountant can only print out the form and provide it to the employees for signature.

Sample salary slip in Excel

What details does the payslip contain?

So, the payslip, document form is developed by the employer independently and is fixed in the accounting policy. Regardless of the form of transfer, the document must meet the basic criteria of office work. It states:

• Company name;
• position and full name of the employee;
• month for which the sheet is issued;
• the department/shop in which the employee works;
• employee's personnel number.

The main part of the document is a table consisting of several sections. The first is reserved for fixing the amounts of all types of accruals for the month, indicating the number of paid days/hours for each of them. It is also important to reflect the payment period, for example, vacation pay often covers two months - current and future. Therefore, the total amount is divided into corresponding ones for each month.

The deductions section reflects the corresponding amounts: the amount of personal income tax indicating the percentage, the advance payment issued for the first half of the month, information about other deductions, for example, by court decision. If necessary, all subsections are separated. If the company has a debt to an employee, or vice versa, he owes an employer, then this information is also reflected in the sheet in the corresponding subsection. The payslip form can be supplemented with other information, for example, about the amount of accrued mandatory contributions to the funds, indicate the payroll number and the date of payment of salaries, etc.

By carrying out a basic calculation, they indicate the total amount of accruals and deductions, calculate and reflect the amount of salary to be paid out.

Procedure for issuing pay slips

A payslip is provided once a month upon payment of wages. The accountant should prepare in advance for the procedure for issuing invoices and print them out several days before the actual issuance of remuneration for work. The main thing to take into account is that the document cannot be issued after the funds have been transferred or issued. The deadline is the day the income is transferred.

When an employee is dismissed, he is given a pay slip on the last official working day, as well as other personal documents. The final payment must be made no later than the last business day.

IMPORTANT!

Based on Letter of the Ministry of Labor No. 14-1/OOG-1560 dated February 21, 2017, the employer has the right to send a pay slip to the employee’s email.

If an employee gets sick or for some other reason cannot personally receive a document about his salary, the employer can send it by email or regular mail (registered mail). You should not give the form to third parties, since it contains information about the employee’s income, which is personal data that is not subject to disclosure (Article 7 152-FZ of July 27, 2006). Such a violation may result in administrative and criminal sanctions.

Payroll sheet: nuances of preparation

Informing staff about the amount of payments is the responsibility of the employer, and the employee’s payslip, accordingly, is a document that must be generated and handed over along with the amount of earnings or a few days before the deadline for issuing wages for the month (Article 136 of the Labor Code of the Russian Federation).

Let us remind you that wages are paid in two stages - every half month: at the beginning an advance is paid, and then the final payment for the month is made. At the time of generating salary calculation data for the month, pay slips are also generated, based on accounting data, which serves as the basis for their preparation.

It is necessary to prepare “calculations” for all employees – full-time, part-time, temporary or seasonal, etc. When an employee is dismissed, the payslip is drawn up not at the end of the month, but on the date of dismissal. The accountant is guided by the information presented in the leaving employee’s timesheet, calculates the amount to be paid and generates a payslip, which he hands over to him on the last day of work along with his earnings.

There is no need to certify the payslips by the management of the company, since this is just an information document that does not in any way confirm the fact of payment.

Responsibility for violation

Issuing invoices is the legal responsibility of every employer. That is why, for failure to comply with this requirement, a standard of administrative liability is established for each violator:

• a legal entity is subject to a fine in the amount of 30,000 to 50,000 rubles and the possibility of stopping the organization’s activities for up to 3 months is provided;
• for a responsible official - from 1000 to 5000 rubles;
• for an individual entrepreneur - from 1000 to 5000 rubles and the possibility of suspension of activities for 3 months.

If an employer has repeatedly violated the law, then a sanction is applied to him in the form of a ban on conducting any type of activity for the next three years.

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We will fill out another version of the calculation sheet based on the following data:

• Petrov, a machine operator at the operation workshop of Arfa LLC, worked 120 hours in March at a tariff rate of 261 rubles. (31,320 rubles accrued);
• from March 1 to March 10 (10 calendar days) Petrov was on sick leave. Sick leave paid in March - 12,900 rubles;
• a quarterly bonus was accrued for the 4th quarter. 2021 in the amount of 10,000 rubles;
• advance payment was paid by transfer to the card - 12,000 rubles.
• Personal income tax withheld at 13% on all types of income - 7049 rubles. ((31320 + 12900 +10000) x 13%);
• alimony was calculated in the amount of 25% of income minus personal income tax - 11,792.75 rubles. ((31320 + 12900 + 10000 – 7049) x 25%);
• Professional contributions are withheld at 1% of income - 542.20 rubles.

Information on the salary of a machine operator will be generated in the pay sheet as follows:

Comments

11/22/2017 at 15:53 ​​# Reply
confirm the fact of issuing a pay slip to the employee via email. mail

6. The fact of issuing a pay slip to the employee should be documented. How to document confirmation when sending via email?

11/22/2017 at 4:44 pm # Reply

Good afternoon. Payslips can only be sent to remote workers by email (paragraph 5 of Article 312.1 of the Labor Code of the Russian Federation). Email capabilities allow you to send a letter with a sheet as an attachment marked “confirm receipt.” Keep these letters in your mailbox, this will allow you to prove that pay slips were sent and that the employee received them.

12/05/2017 at 02:29 # Reply

What to do.

Never in 8 years of work have we been given a pay slip. We didn't sign anywhere. What can be done?

12/05/2017 at 01:40 pm # Reply

Good afternoon. First, contact your employer regarding the non-issuance of pay slips with a free-form application. Moreover, make one copy of the application for yourself, in which the employer will put a mark that he received the application from you. Then wait for a written response, and if the issue is not resolved, contact the labor inspectorate, accompanying your letter with a copy of the application.

Features of issuing electronic payslips

If it has been decided to issue payslips electronically, then it is necessary:

1. Enshrine this procedure in a local regulatory legal act (for example, in the Regulations on remuneration).

2. Familiarize employees with the form of the document and the procedure for issuing it (under signature).

3. Make a list of employee email addresses (to which pay slips will be sent).

If employees do not have a corporate email, then it is necessary to obtain from them a written application (addressed to the head of the enterprise or chief accountant) about the email address to which pay slips should be sent.