Salary accountant job description sample. Responsibilities of a payroll accountant

The accountant for settlements is part of the settlement group and belongs to the category of specialists. A person with a higher economic education and work experience in the field of financial and economic activity at least two years.

Accountant job description sample

1. General Provisions

1.1. The accountant for settlements is part of the settlement group and belongs to the category of specialists.

1.2. A person with a higher economic education and work experience in the field of financial and economic activities for at least two years is appointed to the position of an accounting accountant.

1.3. Appointment and dismissal of an accountant for settlements is carried out by order CEO enterprises and on the provision of the chief accountant.

1.4. Accountant for calculations in his work should know:

Legislation and regulations on the conduct accounting;

Decrees, orders, orders, other guiding, methodological and regulations and materials of financial and control and auditing bodies relating to the organization of accounting, reporting, as well as regulating the conduct of economic and financial activities enterprises;

· civil, financial, tax and economic legislation and law;

staffing and structure of the organization, its specifics, specialization, profile, plans and development prospects;

Provisions, instructions and rules for maintaining and organizing accounting at the enterprise;

· the procedure and standards for the registration of income and expenditure transactions, the organization of document circulation by accounting areas;

Forms, order and methods of financial calculations;

methods economic analysis conducting economic and financial activities of the organization, ways to identify on-farm reserves;

the procedure for acceptance, delivery, storage and expenditure of cash, inventory and other valuables;

rules and procedure for settlements with debtors and creditors;

· conditions and rules of taxation of legal, natural and other persons and forms of ownership;

the procedure and rules for writing off accounting shortages, accounts receivable and other means;

rules for accounting and conducting an inventory of cash, commodity and material assets;

Orders, deadlines and requirements for the preparation balance sheets and reporting;

rules and procedures for conducting inspections and documentary audits;

· means of computer technology, communications, communications and the possibility of their application to perform accounting for the production, economic and financial activities of the enterprise;

basics of economics, organization of production, labor and management in companies;

modern market methods management;

Legislation and regulations on labor and labor protection Russian Federation;

rules and norms of labor protection, fire and general safety.

1.5. The accountant is subordinate to the chief accountant.

1.6. During the absence of the accountant for settlements, his official duties are performed by a person appointed by order of the general director.

2. Functional responsibilities of the accountant for calculations

2.1. Engaged in receiving, analyzing, and monitoring the accounting of timesheets, as well as preparing them for counting processing.

2.2. Controls the correctness and timely execution of sick leave and certificates of temporary incapacity, medical certificates and other documents confirming the right to temporary incapacity for work and the absence of an employee at the workplace, and also prepares them for processing and reporting.

2.3. Carries out payroll for employees of the organization and controls the expenditure of the payroll fund.

2.4. Carries out accruals and makes deductions and transfers of insurance premiums to state off-budget funds, salaries of employees and other payments and payments.

2.5. Conducts work and timely prepares periodic reports on the UST, controls the execution, safety accounting documents and their timely and correct transfer to the archive.

2.6. Makes payments according to the statements wages employees of the enterprise.

2.7. Controls observance of cash discipline during work and settlements with accountable persons.

2.8. Collects and prepares data and documents for the preparation of balance sheets and operational summary reports on expenses and income.

2.9. Participates in the development and implementation of effective planning and accounting documentation, modern forms and methods of accounting based on the use of modern computing tools and technologies.

2.10. Provides assistance to employees of various departments of the organization in matters of accounting, control, reporting and economic and financial analyses.

2.11. He studies and timely improves his qualifications at seminars and courses on accounting.

2.12. Performs other assignments of his immediate superior and / or his deputy.

3. Rights of the accountant for settlements

The accountant of the settlement group has the right to:

3.1. Be aware of and at the project stage become familiar with the decisions of the management concerning him and/or the activities of his department.

3.2. Submit proposals for the management to improve their work, as well as activities related to the functions and responsibilities provided for in this job description.

3.3. Request personally and/or on behalf of direct management from the heads and specialists of departments information and documents necessary for the performance of his duties.

3.4. Require the management of the organization to provide assistance and assistance in the performance of their official functions and duties.

3.5. By virtue of its competence, sign organizational and administrative documents, as well as payment and other financial documents.

4. Responsibility of the accountant for calculations

The accountant of the settlement group is responsible for:

4.1. Improper and / or untimely performance or complete failure to perform their job duties, provided for by this job description, but within the limits determined by the current labor legislation of the Russian Federation.

4.2. Offenses committed in the course of carrying out their activities, but within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation.

4.3. Causing material damage to the property of the organization, but within the limits and limits determined by the current labor and civil legislation of the Russian Federation.

4.4. Failure to enforce and / or violation of labor and performance discipline.

Job description payroll accountant is created to determine the order of labor relations. The document contains a list of necessary knowledge and skills, functional duties, rights, working conditions, responsibility of the person appointed to this position.

The payroll accountant manages the accrual of funds to employees of the organization. It is designed to control the balance of the payroll, to calculate payments for all taxes and fees. Can advise employees on issues within their competence.

Sample job description for payroll accountant

I. General provisions

1. The payroll accountant belongs to the category of "specialists".

2. A person with the highest economic education with at least two years of experience in similar work.

3. Appointment or dismissal from the position of an accountant for the calculation of wages is carried out by order of the director of the enterprise on the proposal of the chief accountant.

4. The payroll accountant must know:

legislative acts related to accounting;
regulatory, teaching materials financial, control and auditing bodies for organizing and compiling financial statements, economic and financial operations of the enterprise;
civil, financial, tax, economic law;
structure and staffing of the enterprise;
rules for accounting, registration of operations, organization of workflow, inventory of values;
procedure for financial settlements;
methods of economic analysis of the enterprise;
procedure for dealing with in cash and valuables, settlements with debtors and creditors, write-offs of losses;
laws on taxation of legal entities and individuals;
rules for inspections and documentary audits;
means of automation of calculations, document management;
Labor Code of the Russian Federation and labor protection rules.

5. The payroll accountant reports directly to the chief accountant of the organization.

6. The functional duties of the payroll accountant during his absence are performed by another official, as reported in the order for the enterprise. The acting person has the rights and responsibilities regulated by this job description.

7. The payroll accountant is guided in his activities by:

orders and orders of the head;
the legislation of the Russian Federation;
internal labor regulations, labor protection, the Charter of the organization;
this job description.

II. Responsibilities of a payroll accountant

The payroll accountant is responsible for the following:

1. Conduct reception, control, analysis, processing of timesheets.

2. Accept sheets of temporary disability, nursing certificates and other documents confirming the employee's right to be absent from work. Control the correctness of their execution, prepare the established financial statements.

3. To carry out the calculation of wages for employees of the enterprise, to control the funds of the payroll fund.

4. Register accounting operations and their entry into the appropriate reporting forms.

5. Produce:

transfer of contributions to state insurance, social funds;
calculation of wages of workers and employees;
allocation of funds for material incentives for employees;
other payments.

6. Prepare periodic reports in deadlines, draw up documents in accordance with the established procedure for transfer to the archive.

7. Conduct the payment of wages to employees of the enterprise.

8. Implement control over compliance with cash discipline, settlements with accountable persons.

9. Prepare information for the preparation of balance sheets, income and expenditure reports.

10. To take part in the development and implementation of rational activities, progressive accounting methods based on the use of information and computing technologies.

11. Provide assistance to employees of the organization's divisions in accounting, economic analysis.

12. Improve your accounting skills.

13. Carry out the instructions of the chief accountant within their competence.

III. Rights

The payroll accountant has the right to:

1. Receive information about the draft decisions of the management of the organization related to its activities.

2. Submit proposals for the management to improve their own work.

3. Send requests to departments for obtaining information, documents for the performance of official duties.

4. Require the management of the enterprise to create conditions for the performance of their duties, take measures to preserve valuables, and organize accounting.

5. Sign documents related to the performance of functional duties.

IV. A responsibility

The payroll accountant is responsible for:

1. Improper performance of their functional duties, within the framework of this job description.

2. Violations committed in their activities.

3. Causing material damage to the organization or its employees.

4. Violation of the rules of internal labor regulations, labor discipline, safety measures.

5. Disclosure of trade secrets and confidential information.

V. Working conditions

1. The working conditions of a payroll accountant are determined by:

the Labor Code of the Russian Federation;
the requirements of the current sanitary and hygienic standards;
orders, orders of the enterprise management;
internal labor regulations, safety regulations.

No company or organization can do without such an important position as Chief Accountant(an employment contract for this position can be found).

And if without a director, the company can still somehow exist, then without an accounting employee it is completely impossible, because it is he who must enter the materials, withdraw the profit, and calculate the amount of wages.

In order for your employee to perform all these functions properly, and not to shirk from work, referring to the fact that these are not his functions, special instructions are developed for each specialization of accounting workers, in which duties are strictly prescribed.

Job description of an accountant for calculating wages in the budget

The specialization of accountants, as well as workers of many other professions, has its own characteristics. For example, an employee working in a public organization will not immediately take root in an educational institution, or associated, for example, with construction or medicine.

That is why various model documents to regulate the work of employees. The job description corresponds to a certain form, which in turn is approved at the legislative level.

The responsibilities of a payroll accountant include:

control over the maintenance of the time sheet;
payroll and making deductions from it to various funds;
monitoring absent employees and taking into account the reason for their absence ( sick leave, certificates, study holidays, etc.);
drawing up a payroll sheet;
supervising the work of the cashier and preparing a report on various areas of activity.

Instructions for the work of accounting staff, includes the main provisions, functions, educational requirements, responsibilities and the final part.

The peculiarity of the work of an accountant for calculating wages in the budget is that for accounting budget organizations the formation of a competent accounting policy is characteristic.

This brings uniformity to the workflow, on the basis of which it is possible to build a budget and allocate funds from it for the economic activities of a budgetary enterprise.

In his activities, the accountant is subject to the requirements federal law dated November 21, 1996 N 129-FZ "On Accounting" and other legislative acts.

By the way, you can read about the job description of an assistant manager in this article.

Job description of the leading accountant for payroll

In a large organization, one accountant or even the chief accountant is not enough, since the scope of work is very extensive. Therefore, in addition to ordinary and chief accountants, leading and senior specialists can also be appointed. Their work is regulated by job descriptions that are different from the above document.

The job description of the leading payroll accountant, as well as the senior one, in addition to general points, contains a point on coordinating the actions of subordinate accountants. The regulation on the chief accountant should determine the necessary stock of knowledge and skills, and the accountant should also be a specialist of a certain category.

Leading experts:

keep records of all types of material values;
draw up and control agreements on the full liability of employees;
draw up memorial warrants;
deal with the issues of reconciliation and inventory of valuables;
issue salary certificates;
control the accruals and deductions from the wages of employees;
accept expense reports from accountable persons.

They are also in charge of:

maintenance of personal accounts;
preparation of payroll statements;
preparation of documents for archiving and, if necessary, formatting and storage.

Leading specialists have special qualification requirements to fill a vacant position. If the work experience in the financial and accounting field is less than 1 year, then higher education is mandatory, if secondary specialized education is allowed, then professional experience must be at least 3 years.

And about how the job description of the chief accountant looks like budget institution in 2018, written by .

Job description of an accountant for payroll in medicine

The work of an accountant in medicine has its own characteristics and includes knowledge in addition to the basic accounting packages of legislation, medical terms, the name of medicines, medicines, and so on.

In the event that he works at a self-supporting enterprise, where wages are accrued according to the work actually performed - orders, basic knowledge of medicine and pharmaceuticals is required.

Also, the instructions should prescribe for the accountant the knowledge of the basics of health and labor laws, the procedure for filling out accounting documents, conducting medical examinations and other knowledge that is required.

Job description of an accountant for payroll in an educational institution

The peculiarity of the functions of the chief accountant in an educational institution is that the payment of teachers and educators is carried out for standard hours, academic and pedagogical. This should also be known to the employee who calculates wages.

In addition to labor law and basic accounting, educational organizations you should know the laws on education, laws on preschool education, categories of personnel.

Job description for payroll accountant and cashier

In some small enterprises, the positions of cashier and accountant are combined. This is allowed, since these positions are functionally similar.

Such an employee performs accounting, issuance, storage of money, forms, checks both in his own organization and in third-party banks, supplier organizations and buyer organizations.

He also composes necessary types reporting and prevent damage by ensuring the safety of entrusted valuables.

Job Description Assistant Accountant Payroll

The vacant position of an assistant accountant can be occupied by persons with a secondary specialized education and without the relevant experience in the specialty, that is, graduates. Functional responsibilities are the same as for an ordinary accountant, knowledge requirements regulatory framework high.

This instruction is drawn up on the basis of a document for the accountant, with the addition of a clause on the obligation to fulfill the instructions of the immediate supervisor. Usually this position is for debutants and they occupy it temporarily - from 1 to 3 years.

Typical job description for a payroll accountant

Such a document for a payroll accountant contains the main provisions and job responsibilities, such as:

control of timesheets;
formation of wages;
analysis of deductions to various funds;
absentee control;
taking into account the grounds for dismissal from work (lists of disability, certificates, study holidays, etc.);
preparation of statements and reports on wages.

The next section consists of the rights of the employee, then the section on duties and final provisions. Typical instruction valid for all applicants for a vacancy and for working economists.

Calculation of wages and insurance premiums from it, accounting for other accruals and deductions is an obligatory area of accounting work in any organization. It can be either entrusted to an accountant along with other sections of accounting, or separated into an independent unit, for which the accountant is responsible. We will discuss the job responsibilities of a payroll accountant in our consultation.

Responsibilities of a payroll accountant

The job responsibilities of a payroll accountant include resolving all major issues related to accounting for payroll settlements with personnel. In particular, the functions of an accountant-calculator include:

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

An example of a payroll accountant job description

A specific list of the functional duties of an accountant for calculating wages must be provided for in an employment contract with an employee or his job description.

Any employer in the process of conducting economic activities is obliged to accrue and issue salaries and other types of remuneration to staff. At the same time, 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 common in enterprises of all forms of ownership and types of activity. Perhaps only a sole proprietor does not need such a specialist.

The main responsibilities of an accountant-calculator include accrual of earnings, sick leave, vacation pay, travel allowance. In addition, it is often necessary to calculate taxes and contributions from the company's payroll, to 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 admission and dismissal of staff.

Job responsibilities of a payroll accountant include:

Calculation and accrual in accounting of salaries, sick leave, vacation pay, compensations, additional payments, allowances, bonuses, allowances, other types of remuneration of a stimulating and / or motivational nature.
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 employment time of employees, reconciliation of the actual production with personnel documentation.
Calculation, accrual in accounting with a payroll and payment in favor of the state of taxes, fees, such as personal income tax, contributions to the OPS, OSS (VNiM), compulsory medical insurance, injuries.
Preparation and submission of reports on personal income tax, insurance mandatory contributions, injury.
Accounting for settlements with accountable persons of the organization.
Accounting for settlements with seconded employees of the organization.
Establishment of deadlines for the deposit of salaries and control over their observance.
Preparation of statements for payroll calculations and transfer of data to the cashier of the organization.
A set of accounting data for the preparation of annual accounting reporting forms.
Compilation of forms of statistical reporting on the number of enterprises.
Participation in the development of measures to improve the productivity of employees of the organization.
Execution of orders and orders of the organization's management, including the chief accountant.
Raising the qualification level by participating in various courses, seminars, etc.
Monitoring of changes in the legislation of the Russian Federation.
Performing other functions as needed.

How to write a payroll accountant job description

The exact list of the functionality of the calculator is determined in the job description. Such a document is developed by the enterprise independently, since no unified forms exist. The content is brought to the attention of a 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, qualification skills and abilities, knowledge legislative framework RF. A responsible person is appointed for the performance of the functions of the calculator in the absence of the latter.
Rights - this section of the manual lists the basic rights of a specialist, including the right to timely receive explanatory information, requests, create normal working conditions, participate in training, etc.
Responsibilities are the most important section of the manual. 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. Enter duties taking into account the specifics of the enterprise.
Responsibility - as a rule, this section provides types of responsibility for violations in compliance with the labor schedule of the enterprise and legal norms, for improper execution 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 Labor Code RF, Tax code Russian Federation, orders of the head of the company, safety regulations and labor regulations, etc.

Develops instructions for the personnel officer of the enterprise. The manager approves the document. If job descriptions are not maintained at the enterprise, bring the employee to disciplinary measures for legal grounds will not work. In addition, in the case of inspections by the GIT (state labor inspectorate), for the lack of job descriptions, the employer will be fined according to the norms of stat. 5.27 of the Code of Administrative Offenses.

Payroll accountant job description - example

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

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