Labor functions of a payroll accountant. Responsibilities of a Payroll Accountant

Not a single enterprise or organization can do without such an important position as Chief Accountant(the employment contract for this position can be found).

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

To ensure that your employee performs all these functions regularly and does not shirk work, citing the fact that these are not his functions, special instructions are developed for each specialization of accounting employees, in which the responsibilities are strictly specified.

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 budget organization will not immediately get accustomed to educational institution, or related, for example, to construction or medicine.

This is why various standard 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 in the budget include:

control over the maintenance of time sheets;
calculating salaries and making deductions from them to various funds;
monitoring absent employees and recording the reasons for their absence ( sick leave, certificates, study leaves, etc.);
preparation of payroll statements;
supervision of the cashier's work and preparation of reports on various areas of activity.

Instructions for the work of accounting employees include basic provisions, functions, educational requirements, responsibilities and the final part.

The peculiarity of the work of an accountant in calculating wages in the budget is that for accounting budgetary organizations is characterized by the formation of competent accounting policies.

This brings uniformity to the document flow, on the basis of which it is possible to build a budget and allocate funds from it for economic activity 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 a leading payroll accountant

In a large organization, one accountant or even a chief accountant is not enough, since the scope of work is very extensive. Therefore, in addition to privates and chief accountants, leading and senior specialists can also be appointed. Their work is regulated by job descriptions that differ 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 clause on coordinating the actions of subordinate accountants. The regulations on the chief accountant must determine the necessary stock of knowledge and skills, and the accountant must be a specialist of a certain category.

Leading specialists:

keep records of all types of material assets;
draw up and monitor agreements on the full financial responsibility of employees;
draw up memorial orders;
deal with issues of reconciliation and inventory of valuables;
issue salary certificates;
monitor accruals and deductions from employee salaries;
accept expense reports from accountable persons.

Their responsibility also includes:

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

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

And about what the job description of a chief accountant looks like? budgetary 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, names of drugs, medicines, etc.

If he works at a self-supporting enterprise, where wages are calculated based on work actually performed - orders, basic knowledge of medicine and pharmaceuticals is required.

The instructions should also indicate that the accountant has knowledge of basic 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 teachers and educators are paid for standard hours, academic and pedagogical. The employee calculating wages also needs to know about this.

In addition to labor laws and accounting basics, 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 because these positions are functionally similar.

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

He also makes up required types reporting and prevents damage by ensuring the safety of entrusted valuables.

Job description of an assistant payroll accountant

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

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

Typical job description for a payroll accountant

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

control of work sheets;
formation of wages;
analysis of contributions to various funds;
control over absences;
accounting of the grounds for release from work (certificates of incapacity for work, certificates, study leaves, etc.);
preparation of payroll statements and reports.

The next section consists of the employee's rights, followed by a section on responsibilities and final provisions. Standard instructions Valid for all applicants for vacant positions and for working economists.

The job description of a payroll accountant is a set of rules and work responsibilities that a specialist must perform during the working day. Not every candidate can be accepted for the position of accountant.

Uniform requirements for accounting employees

Each position or profession has separate requirements for knowledge, work experience and education. Moreover, the standards are enshrined at the legislative level. The requirements that a payroll accountant must know are fixed:

Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37 (as amended on March 27, 2018) is a general directory of professions that establishes uniform standards for positions in Russian organizations and companies;
By Order of the Ministry of Labor of Russia dated February 21, 2019 No. 103n, this is a new professional standard introduced exclusively for accountants.

Note that this is only General requirements to the accounting staff. Moreover, the requirements are mandatory only for government agencies, for example, in institutions, the public administration sector, unitary enterprises and non-profit organizations. But commercial structures are not required to work according to professional standards. For entrepreneurs and businessmen, the standards are only advisory in nature.

Please note that the indicated standards for education, work experience and knowledge are not just recommendations. For example, by meeting the requirements for a payroll accountant, you can hire an experienced and qualified employee for the position. That is, a beginner will not have to be trained, his every step will not be monitored, and a mentor will not be required. It is enough to periodically monitor its operation.

The employer has the right to impose an employment test. The employment contract will be extended only if the specialist completes all tasks of the trial period. If a kind of exam is not passed, then the employee will have to say goodbye.

Responsibilities of a payroll accountant

Now let’s outline what duties the calculator must perform. Note that the job description of a payroll accountant should disclose in as much detail as possible all the job functions and tasks of a specialist. In simple words, the document represents the order of actions of an employee at his workplace. Therefore, there should be no general phrases or vague formulations.

Let's list what to include in the responsibilities of a payroll accountant (labor functions and explanations and comments to them).

1. Work with primary documentation.

The accountant does not just pay wages to employees, his work begins with analysis and verification primary documentation.

What is considered primary:

orders;
certificates;
notifications;
other documents - grounds for calculating payments or deductions from them.

2. Control of document flow in the company.

The employee is required to monitor the timely receipt of primary and accounting forms for processing. For smooth operation of the company, the document flow procedure must be approved, and responsible persons must be appointed. The accountant monitors that all primary documents (sheets, orders, sick leave) are provided to him on time. Otherwise, he will not be able to make the correct calculations. The provision of documentation should be required from the responsible persons indicated in the document flow schedule. In case of violation, notify senior management.

3. Calculation of earnings and other remuneration for work.

This is the main job function of the accountant. Consists of calculating all types of earnings for company employees, in accordance with the standards Russian legislation. Also, when making calculations, the accountant is required to take into account local orders and regulations. For example, regulations on wages, regulations on incentive and compensation payments, etc.

4. Calculation of payments in case of deviations.

Deviations are any circumstances in which earnings are calculated outside the standard rules. Deviations should include:

periods of illness;
leave (work, study, maternity, child care);
simple;
work in hazardous and hazardous industries;
work in special climatic conditions;
overtime, night and holidays.

Payment for deviations is calculated taking into account the norms of labor legislation and local standards of the organization.

5. Deduction from wages.

Almost all categories of citizens' income are taxable. The accountant is obliged to make a deduction income tax from payments in favor of employees according to the norms of the Tax Code of the Russian Federation. Taxation should be carried out taking into account tax deductions, benefits and exemptions. It is also the job responsibilities of a payroll accountant to make other types of deductions from earnings. For example, calculating alimony, withholding debts under writs of execution, or voluntary collections against pension savings.

6. Payment of income to employees.

It consists of generating payment orders to the bank for the crediting of wages, benefits, scholarships and other payments in favor of company employees. The function also includes preparing registers (lists of employees) for enrollment.

7. Accrual of insurance coverage.

The clause includes the fulfillment of the insurer’s obligations to calculate and pay insurance premiums from the labor income of the population. The calculator determines taxable payments, calculates the amount of insurance premiums for each type of security and transfers them to the Federal Tax Service or the Social Insurance Fund.

8. Reflection of transactions in accounting.

All accruals, deductions and transfers must be reflected in the appropriate accounting accounts of the organization. The accountant is required to post transactions in a timely manner, as well as monitor the correctness of entering information.

9. Preparation of reports to regulatory authorities.

The reporting includes the following forms:

other statistical information upon request.

10. Providing information on charges and settlements to interested parties.

Include the responsibilities of the payroll accountant in generating pay slips, as well as providing advice and clarification on calculations and payments.

11. Other duties.

It is possible to define a range of additional functions related to the work of the calculator. For example, you can include:

development of primary documentation forms necessary for calculating wages;
provision of economic data for planning calculations;
providing information on wages for reporting purposes;
control over the safety of documents (primary documents, accounting registers and journals) until they are transferred to the archive.

When forming job description the characteristics and specifics of the organization’s activities should be taken into account.

Rights of a payroll accountant

As you can see, the accountant has a lot of responsibilities: he needs to accrue, withhold, and pay. Don’t forget to check everything and reflect it in your accounting. Do employees have any rights? Of course have.

Rights of the accountant of the settlement desk:

Receive clarification on work issues from senior management.
Make independent decisions, but only within the limits of your authority.
Study projects and management orders related to the work of an accountant.
Require responsible persons to adhere to the document flow schedule.
Notify management about violations of the document flow schedule.
Make suggestions to improve the quality and speed of the work process.
Demand decent working conditions from the employer.
Receive necessary information and information from structural divisions and company employees.

It is important for an accountant not to forget about his rights and demand their implementation from higher authorities or the management of the company. Otherwise, there can be no question of quality work.

Employee liability provisions

The instructions, like the employment contract, must disclose provisions on the employee’s responsibility for the performance of his duties. Therefore, include in the document not only the rights and functional responsibilities of the payroll accountant, but also the following provisions about responsibility:

for failure to fulfill duties;
for causing material harm to the employer;
for offenses committed in the performance of official duties provided for Code of Administrative Offenses of the Russian Federation, Civil Code of the Russian Federation And Criminal Code of the Russian Federation;
for violation of internal labor regulations and safety requirements;
for failure to comply with the rules for working with personal data;
for disclosure of confidential information;
other.

Liability standards cannot be invented by the employer. The provisions and standards of labor laws must be observed. Otherwise, it will infringe on workers' rights.

Rules for reading the instructions

The employer is obliged to familiarize the newcomer with the job description. Moreover, this must be done in a special order. Firstly, familiarization with the work regulations must be carried out before the actual signing of the employment contract. Moreover, the employer has the right to approve his own procedure for conducting the introductory procedure. This can be the employee’s handwritten signature in the following forms of documents:

In the job description itself. For example, in a special field provided by the document structure.
In a special familiarization magazine, the form of which was developed in the organization.
In the list of documents that a newcomer should be familiar with when applying for employment in the company. The list is drawn up as an annex to the employment contract.
In the employment contract itself, if its structure and content provide for this condition. For example, after the “Signatures of the parties” block, the employee makes a handwritten note: “I have read the job description before signing the employment contract.”

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

Payroll accountant: responsibilities

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

receiving and monitoring primary salary documentation and preparing it for accounting processing;
reflection of wage accounting transactions in the accounting accounts;
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 calculations;
safety control accounting documents for payroll accounting.

Payroll accountant: responsibilities (example)

Specific list functional responsibilities A payroll accountant must be provided for in the employment contract with the employee or his job description.

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

A payroll accountant accrues funds to employees of an organization. It is designed to control the balance of the wage fund and calculate payments for all taxes and fees. Can advise employees on issues within their competence.

Sample of a typical job description for a payroll accountant

I. General provisions

1. A payroll accountant belongs to the “specialists” category.

2. A person with the highest qualification is appointed to the position of payroll accountant economic education, experience in similar work for at least two years.

3. The appointment or dismissal from the position of a payroll accountant is carried out by order of the director of the enterprise upon the recommendation of the chief accountant.

4. A payroll accountant must know:

legislative acts related to accounting;
regulatory, teaching materials financial, control and audit bodies for organizing and compiling financial statements, economic and financial operations of the enterprise;
civil, financial, tax, business law;
structure and staffing of the enterprise;
rules for accounting, registration of transactions, organization of document flow, inventory of valuables;
financial settlement procedure;
methods economic analysis activities of the enterprise;
procedure for handling in cash and valuables, settlements with debtors and creditors, write-off 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 responsibilities of the payroll accountant during his absence are performed differently official, as reported in the order for the enterprise. The person performing the duties has the rights and bears the responsibilities regulated by this job description.

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

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

II. Responsibilities of a Payroll Accountant

The payroll accountant has the following job responsibilities:

1. Receive, control, analyze, and process time sheets.

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

3. Calculate wages for employees of the enterprise and control the wage fund funds.

4. Carry out registration accounting transactions and recording them on appropriate reporting forms.

5. Produce:

transfers of contributions to state insurance and social funds;
calculating wages of workers and employees;
deduction 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. Pay wages to employees of the enterprise.

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

9. Prepare information for drawing up a balance sheet, income and expense reports.

10. 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 departments in accounting and economic analysis.

12. Improve your accounting skills.

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

III. Rights

A payroll accountant has the right to:

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

2. Submit proposals to improve your own work for management’s consideration.

3. Send requests to departments to obtain information and documents to perform official duties.

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

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

IV. Responsibility

The payroll accountant is responsible for:

1. Improper execution their functional responsibilities 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 internal labor regulations, labor discipline, and safety regulations.

5. Disclosure of trade secrets and confidential information.

V. Working conditions

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

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

This job description for a payroll accountant is presented as a sample recommended for adaptation to the conditions of any enterprise. All theses and sentences in the instructions must be as clear as possible, preventing double reading and perception.

Job description of a payroll specialist

1. General Provisions

1.1. The procedure for hiring and dismissing a payroll accountant, belonging to the personnel category.

Payroll accountant - personnel from the specialist category, hired and dismissed only by order of the head of the enterprise, but on the recommendation of the chief accountant.

1.2. Subordination order

This paragraph describes in as much detail as possible the order of subordination of the salary specialist.

1.3. Normative base

The work of a payroll accountant is based on knowledge and execution

special regulatory documents relating to the implementation of direct production activities;
methodological materials, recommendations, manuals that help make the work high-quality and correct;
internal documents of the employing enterprise, including the Charter;
rules of the established internal labor regulations;
orders and instructions of the head of the employing enterprise and his immediate management;
provisions of their job description.

1.4. Competency requirements

An employee performing the duties of a payroll specialist must know and be able to use in his work:

requirements regulatory documentation(instructions, regulations, acts) on accounting;
standard forms of documentation required for work;
rules for document management in the organization;
rules for preparing subordinate documentation;
the procedure for compiling and submitting reports;
basics of labor organization;
general rules of work at the enterprise: labor protection, work with PCs, internal regulations and others (at the discretion of management).

1.5. Substitution
Note. This paragraph should indicate the procedure for replacing and the positions of the relevant employees (there should be a similar paragraph in their own job descriptions!), who perform the duties of a payroll specialist during his absence.

2. Functions

Note. The section lists the immediate functional responsibilities of the employee:

accounting of actually worked time of all employees of the enterprise;
calculation and accrual of appropriate wages;
calculation, reconciliation and deduction of various taxes and contributions;
other functions (at the discretion of management).

3. Responsibilities

Note. The section involves listing all the operations that a payroll specialist must perform in his work. Inaccuracies, proposals with possible different interpretations, and “blurred” deadlines are not allowed.

Based on the accurate completion of the “Responsibilities” item, all the work assigned to the payroll specialist at the enterprise will be structured.

An approximate list of responsibilities of a payroll accountant:

3.1. Keeps records of working hours actually worked by employees, including:

3.1.1. Monitors the correct completion of accounting sheets and processes them within the scope of official authority;

3.1.2. Monitors the timeliness of provision of certificates of incapacity for work and the correctness of their completion;

3.2. Calculates appropriate wages in accordance with the procedure established by the enterprise.
Note. This subclause must indicate the exact timing of all operations carried out by the payroll specialist related to the issuance of funds to employees.

3.3. Calculates and transfers taxes and various insurance contributions.
Note. This subclause indicates all funds and all deadlines within which the specialist must complete his work. It is also necessary to specify in a separate subclause the procedure for reporting on calculations and transfers performed.

3.4. Processes accounting documentation within the limits of its competence.

3.5. Prepares all types of reporting, including summary reports, within the framework of its production activities.

3.6. Processes accounting information necessary to carry out direct activities.

3.7. Works in specialized programs in which accounting is carried out at his enterprise.

4. Relationships within the enterprise

Note. Based on the established order of subordination and the responsibilities set out in the instructions, this section lists the functional job relationships of the salary accountant with the management of the organization, departments and third-party enterprises.

An approximate list of job relationships is determined by the immediate supervisor of the salary specialist and is proposed for inclusion in this job description.

with the management of the organization;
with the immediate supervisor;
with accounting employees;
with employees of the organization;
with insurance funds;
with tax authorities.

5. Responsibility

The note in the section discloses all types of liability to which a payroll accountant may be held if he or she does not perform his or her official duties in good faith. Each subparagraph must list the violations corresponding to the punishment.

Types of liability that this employee may be subject to:

5.1. Disciplinary - in case of violation of the labor regulations established by the management of the employer enterprise.

5.2. Material - in case of causing material harm to the employing organization in the form of imposition of penalties by government agencies authorities appointed due to poor performance of official duties by a payroll accountant.

5.3. Administrative - in case of violation of the procedure for transferring insurance premiums and taxes, as well as in violation of the deadlines for submitting all necessary reporting documentation to the tax authorities.

5.4. Criminal - when committing criminal acts related to motivated or unmotivated tax evasion, committed either independently or under pressure from management.
After drawing up a version of the job description, it must be approved by the immediate supervisor of the salary specialist. Only the head of the organization approves the instructions.

There must be two originals of the document: one is handed over against signature to the employee appointed to the position of payroll accountant, the second remains in the HR department of the employer.