Responsibilities of a payroll clerk. Responsibilities of a Payroll Accountant

This job description defines the duties, rights and responsibilities of a payroll accountant.

Limited Liability Company "Fort"

I APPROVED

CEO
_________ A.V. Ganshin
2015-01-03

Job description No. 183
payroll accountant

Moscow 2015-01-03

1. GENERAL PROVISIONS

1.1. This job description defines the duties, rights and responsibilities of the payroll accountant at Fort LLC (hereinafter referred to as the Company).

1.2. The payroll accountant belongs to the category of specialists and is hired and dismissed by order of the General Director of the Company on the recommendation of the Chief Accountant of the Company.

1.3. The payroll accountant reports directly to the chief accountant of the Company.

1.4. During the absence of a payroll accountant, his duties are performed by a person appointed by order of the general director on the recommendation of the chief accountant, who acquires the corresponding rights and is responsible for the performance of the duties assigned to him.

1.5. In his activities, the payroll accountant is guided by: the legislation of the Russian Federation, orders and instructions of the General Director of the Company, the Company's charter, internal labor regulations, this job description, as well as other internal regulations.

1.6. A person who has a secondary or higher professional education without any work experience requirements or has special training according to an established program and at least three years of work experience in accounting is appointed to the position of payroll accountant.

1.7. A payroll accountant must know:

– legislation of the Russian Federation, including in the field of accounting and tax accounting, calculation and payroll, as well as labor legislation of the Russian Federation;

– forms and methods of accounting established in the Company’s accounting policy;

– chart of accounts and correspondence of accounts;

– the procedure for documenting and reflecting on the accounting accounts of operations for the calculation and payment of wages;

– rules for using office equipment, including a personal computer;

– labor protection rules and regulations;

– internal regulations relating to accounting, calculation and payroll.

1.7. To perform the functions and exercise the rights provided for in this job description, the payroll accountant interacts:

With the General Director of the Company or his deputy on issues of receiving instructions, instructions, orders related directly to his activities; as well as providing all necessary information on cash flow at the Company's cash desk.

With the chief accountant and his deputies (s) regarding: receipt job description, instructions for the calculation and payment or transfer of funds to employees of the Company, as well as obtaining a list of persons who are authorized to issue accountable funds.

With employees of the accounting department (accounting) on the following issues: obtaining all necessary, properly executed documents for carrying out operations for calculating wages and other payments to employees, lists for payment and transfer of wages.

2. JOB RESPONSIBILITIES

Payroll accountant:

2.1. Receives and controls primary documents related to wages, prepares them for invoicing processing.

2.2. Reflects on the accounting accounts transactions for recording wages and other payments to employees.

2.3. Takes into account all payments to the Company's employees in the accounting accounts in accordance with the legislation of the Russian Federation.

2.4. Calculate taxes due on payments to employees of the Company.

2.5. Provides interested parties with the necessary information on issues of accounting, calculation, calculation and payment of wages and other payments to the Company's employees.

2.6. Develops forms of primary documents for registration of business transactions related to the payment of employees, if there are no approved standard forms, participates in the development of a working chart of accounts.

2.7. Prepares data for the preparation of accounting and tax reporting regarding remuneration of the Company's employees.

2.8. Ensures the safety of documents received during the work, prepares them for transfer to the archive.

2.9. Participates in the formation and maintenance of a database of accounting information.

2.10. Participates in the work to make changes to the information (reference, regulatory) necessary for data processing.

2.11. Calculates, accrues and transfers taxes and fees payable from wages and other payments to employees to the relevant budgets, as well as insurance contributions to state extra-budgetary social funds.

2.12. When transferring to another position or terminating an employment contract, as well as on the last working day before a long absence (business trip, vacation), he transfers matters to the person taking up the position or to his immediate supervisor (chief accountant).

2.13. Fulfills requirements to ensure confidentiality of information in accordance with the employment contract and the Non-Disclosure of Trade Secrets.

3. RIGHTS

A payroll accountant has the right to:

3.1. Receive assistance from the General Director of the Company and his immediate superiors in the performance of his official duties.

3.2. Make independent decisions within the powers granted in the manner established by the Company.

3.2. Gets acquainted with the draft decisions of the General Director (and other managers) of the Company, insofar as they affect its activities.

3.3. Interact with other structural divisions (employees of divisions) in accordance with the procedure established by the internal regulatory documents of the Company, or on the basis and in the manner prescribed by the order of the immediate manager or general director of the Company.

3.4. Receive information and access to information resources, including confidential ones, which are necessary for the effective performance of his official duties.

3.5. On behalf of the manager, be a member of working groups for the preparation and implementation of projects and participate in the development of collegial decisions.

3.6. Make suggestions to the manager for improving your work and report all identified violations and shortcomings in connection with the work performed.

4. RESPONSIBILITY

The payroll accountant is responsible for:

4.1. For improper performance or failure to fulfill one’s official duties as provided for in this job description.

The payroll area is the area of activity of the accountant. It carries out operations for accounting wages, calculating personal income tax, calculating insurance premiums, generating reports to government bodies and other operations directly related to wages.

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 appropriate 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.

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 generating reports related to wages, as well as the timing of its submission to the relevant government agencies;
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.

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.

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.

Details

Every profession has its own responsibilities and functions. What are the roles and responsibilities of a payroll accountant? Let's find out!

Any social formation needs high-quality performance of the duties of a payroll accountant: there is money, which means you need to count it and calculate expenses, income of an organization or enterprise and wages to workers. All this suggests that the accounting profession will always be needed by society. Large companies maintain extended accounting departments, in which a specialist performs a certain part of the work. The accounting staff includes an accountant who only calculates salaries.

What are the responsibilities of a payroll accountant?

Payroll accountant is a category of specialists who is hired for a position only by order of the head of the enterprise. This specialist reports to the chief accountant, who can veto the hiring or dismissal of a specialist from work.

The functions and responsibilities of a payroll accountant consist of the following points:

A payroll accountant is obliged not only to know, but also to strictly comply with government regulations and the Charter or any documents of the enterprise that relate to its activities.
A specialist must use methodological recommendations in his work that make his work effective.
Of course, you cannot deviate from the execution of work schedules and compliance with the orders and instructions of your manager.
An accountant must know the job description and comply with all its points.

What are the responsibilities of a payroll accountant?

In addition to the points listed above, the responsibilities of a payroll accountant for fruitful activities include:

Compliance with regulatory instructions and orders that directly relate to accounting.
Maintaining documentation on standard samples.
Compliance with the rules for maintaining negotiable financial documents and drawing up subordinate acts.
Knowledge of and compliance with the rules established for reporting.

What are the functions of a payroll accountant?

Like any specialist, a payroll accountant performs certain functions. An accountant is a financially responsible person, and a specialist’s departure from his functional responsibilities can lead to disruptions in the financial activities of the enterprise. . To prevent this from happening, the specialist must be responsible and comply with the rules and functions of production activities .

The functions of a payroll accountant are as follows:

The payroll accountant must calculate and timely accrue wages to all employees of the enterprise.
In addition to this main point of the professional activity of a payroll specialist, an accountant in this area carries out calculations, reconciliations and deductions of taxes and contributions.
The head of the enterprise can increase the functions of the payroll accountant.

How is the issue of the professional responsibilities of an accountant resolved?

For fruitful professional activity, when hiring a payroll specialist, he must become familiar with his responsibilities, which do not allow for inaccuracies, disagreements with relevant regulatory documents and failure to meet deadlines.

The responsibilities of a payroll accountant are:

Keep records of working hours worked by workers and employees of the enterprise.
Fill out the accounting sheet and process it in the light of your job responsibilities.
Monitor the timely provision of sick leave certificates for temporary disability by employees and fill them out correctly.
Payroll calculation according to the tariff schedule established at the enterprise.
Calculate and transfer tax and insurance contributions.
Process payroll documentation and prepare reports required by the Chief Accountant.
Work in special accounting programs that are used in this enterprise.

In case of gross violations of functions and duties, the payroll accountant may be subject to criminal and administrative liability. An administrative penalty may be imposed in case of violation of the work procedure in insurance and tax areas. Criminal liability is determined by financial waste and unmotivated tax evasion.

In his professional activities, a payroll accountant needs to constantly collaborate to clarify various issues with the head of the enterprise, the chief accountant, with the employees of the enterprise, with representatives of insurance and tax companies. If an accountant performs all functions at the proper level, then he will be an indispensable and respected specialist in the enterprise.

Any employer in the process of conducting business is obliged to calculate and issue wages and other types of remuneration to staff. 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 payroll accountant is common 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 responsibilities of an accountant include calculating earnings, sick leave, vacation pay, and business trips. In addition, it is often necessary to calculate taxes and contributions from the company’s payroll and reflect transactions in accounting. Many employers who do not have a personnel department in the company entrust the payroll accountant with the tasks of processing the hiring and dismissal of personnel.

Job responsibilities of a payroll accountant include:

Calculation and accounting of salaries, sick leave, vacation pay, compensation, additional payments, allowances, bonuses, benefits, and other types of incentive and/or motivational remuneration.
Participation in the development of the enterprise's LNA, including regulations on business trips, remuneration, bonuses, etc.
In accordance with the data provided, recording the hours of employment of employees, reconciling actual output with personnel documentation.
Calculation, accrual in accounting with the payroll and payment to the state of taxes, fees, such as personal income tax, contributions for compulsory health insurance, compulsory social insurance (VNiM), compulsory medical insurance, injuries.
Drawing up and submitting reports on personal income tax, mandatory insurance contributions, and injuries.
Accounting for settlements with accountable persons of the organization.
Accounting for settlements with posted employees of the organization.
Setting deadlines for salary deposits and monitoring their compliance.
Preparation of statements for payroll calculations and transfer of data to the cashier of the organization.
Set of accounting data for the preparation of annual accounting reporting forms.
Drawing up statistical reporting forms on the number of enterprises.
Participation in the development of measures to increase the productivity of employees of the organization.
Execution of instructions and orders of the organization's management, including the chief accountant.
Improving your qualification level by participating in various courses, seminars, etc.
Monitoring changes in Russian legislation.
Perform other functions as required.

How to draw up a job description for a payroll accountant

The exact list of the calculator’s functionality is determined in the job description. Such a document is developed by the enterprise independently, since no unified forms exist. The content is communicated to the specialist at the stage of admission to the company. To confirm that the information has been communicated, 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 salary accountant belongs to the category of specialists and reports directly to the manager, and then to the chief accountant of the organization. Separately, the requirements for education, experience, qualifications and abilities, knowledge of the legislative framework of the Russian Federation are given. A responsible person is appointed to perform the functions of the accountant in the absence of the latter.
Rights - this section of the instructions lists the basic rights of a specialist, including the right to timely receipt of explanatory information, requests, creation of normal working conditions, participation in training, etc.
Responsibilities are the most important section of the instructions. It is recommended to provide the specialist’s work responsibilities in as much detail as possible in order to avoid later labor conflicts. Introduce responsibilities taking into account the specifics of the enterprise's activities.
Liability - as a rule, this section provides types of liability for violations in compliance with the labor regulations of the enterprise and legal norms, 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 this is 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 the instructions. The document is approved by the manager. If the company does not maintain job descriptions, it will not be possible to bring the employee to disciplinary action on legal grounds. In addition, in the event of inspections by the State Labor Inspectorate (state labor inspectorate), the employer will be fined according to stat. 5.27 Code of Administrative Offences.

Job description of a payroll accountant - example

Below we have provided a sample job description for a payroll accountant for a small business. The document contains the main types of duties, rights and responsibilities. Finalize the conditions taking into account the specifics of the enterprise and do not forget to convey the content to the specialist before he starts work.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The activities of each organization are related to the calculation of wages for hired personnel. Responsibilities for calculating it, withholding personal income tax, insurance contributions from earnings, and preparing reports to government agencies are performed by the accounting accountant. The company’s staffing table may have a separate unit for a specialist, or the responsibility for calculating earnings is performed by a single accountant.

Wages for an economic entity of any form of ownership and type of activity are calculated and issued in accordance with the standards established in labor legislation. Therefore, the staff of a business entity has an accountant for accrual, issuance of earnings and other payments:

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

Business entities with a small turnover add hiring and dismissal of personnel, and maintaining personnel records to the job responsibilities of an accountant.

Responsibilities of a Payroll Accountant

The duties of the accountant at the settlement desk include the following functionality:

Reception and control of primary documentation for accrual of earnings or deduction from it. These are time sheets, sick leaves, management orders regarding wage issues. The accountant accepts the documentation, checks it and prepares it for processing to calculate earnings.
Creation of records in the accounting system that record the payment of wages to hired personnel.
Calculation and transfer of taxes, fees and other payments (alimony) required to be transferred to the country’s budget or to another recipient.
Generation of statistical, tax, accounting reports related to the calculation of earnings.
Storage of documentation relating to the calculation and payment of wages to hired personnel.
Assistance in creating a LNA company. For example, provisions on remuneration, business trips, payment of bonuses, etc.
Cash transactions with reporting employees.
An accountant must not disclose a company's trade secrets.
Accounting for travel expenses, etc.

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

Job description of a payroll accountant, example

Below is an example of the job description of an accountant for calculating earnings in a small company. The official document will need to indicate the functions, powers and responsibilities of the employee.

The presented sample of a standard job description will need to be improved taking into account the characteristics of the business entity. A citizen applying for the position of accountant must read the documentation before starting work.

Sample job description (Page 2) Sample job description (Page 3)

Requirements for the position of accountant

Advertisements for available payroll accountant positions are often found on websites that post employment data. Employers indicate the following requirements in advertisements:

presence of higher or secondary specialized accounting (economics) education;
in addition to payroll calculation, the applicant must know other areas of accounting;
it is required to confirm the presence of the category in accordance with professional standards;
It is necessary to understand accounting computer programs (for example, 1C) and be able to use office equipment.

When writing a resume, an applicant for the position of accountant should describe in detail his skills and work experience.

The opportunity to fill a vacant position increases if your resume includes detailed information about your education and work experience.

Example of a resume Example of a resume (Page 2)

Expert opinion

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Career guidance. Certified specialist in the problems of children's involvement in learning. She has more than 10 years of experience in conducting seminars, trainings and lectures with audiences of all ages.

The amount of earnings of a financial accountant depends on work experience and professional skills. Initially, the employee is placed on a probationary period, after which the employer decides on the amount of earnings.

What a payroll accountant should know

An accounting professional must have a college degree. To have a fruitful career, an accountant needs to know the accounting system.

A payroll accountant must be competent in certain matters:

standards of the Labor and Tax Codes relating to the payment of wages to hired personnel;
cost of production, costs of its production;
methodology for the formation, use and storage of primary documentation;
systematization of material on the payment of earnings and deductions from it for hired personnel;
use of accounting programs in work activities;
the specifics of the activity of an economic entity, the taxation scheme and other subtleties that affect the salary calculation procedure;
rules of document flow in the company;
accounting of company property, inventory;
rules for calculating employee earnings and monitoring correctness;
mutual settlements with the company’s business partners;
labor protection standards, industrial safety rules.

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

Responsibility

The accountant has a great responsibility. He has access to the company's finances and important documents. In case of irresponsible attitude towards work, the following measures are applied to the accountant:

Disciplinary responsibility consists of an official reprimand or reprimand. Serious misconduct may result in dismissal from work.
The accountant bears financial responsibility 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 an accountant has violated the Code of Administrative Offenses of the Russian Federation, then administrative measures will be applied to him.
An employee becomes involved in a criminal case in the event of theft of money or company property. Also, extreme penalties are applied for providing false materials about a legal entity to regulatory authorities, for understating income, etc.

Famous representatives of the profession

Rules for the work of an accountant

Before starting work, the accountant must read and sign the job regulations. It is formalized by the personnel department or the chief accountant. When carrying out work activities, the professional is guided by this documentation. It contains the following rules:

list of job responsibilities;
work and rest schedule;
skills and knowledge of a professional;
types of liability when committing misconduct;
the employee’s powers to calculate earnings;
sanctions for non-compliance with labor discipline.

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

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

The calculator must have access to all documentation necessary for the work. To interact with government departments, the manager issues a power of attorney in the name of the accountant of the settlement desk.

To improve the level of professional knowledge, an accountant can take advanced training courses. This condition is present in the job regulations. The payroll employee has the right to participate in seminars and other meetings to gain skills.

Conclusion

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