Payroll - zikagesi. ukuthumela yoMvuzo

Salary - oku kuthetha ngokwemiqathango imali etyalwa kumntu ngamnye umsebenzi owenziwa. imali yaso mthombo yobukho bomntu kwaye azalisekise iimfuno zakhe. kwinqanaba amaholo kuxhomekeke kwizinto ezininzi, ezifana amava, emfundo, inani leeyure ezisetyenziweyo okanye isiphumo ngqo umsebenzi. Imali ethe iqulathe izigaba ezininzi. Cinga iintlobo eziphambili umvuzo kunye nenkqubo accounting ukuba.

iifom amaholo

Ekumiseleni imali ngenxa umqeshwa ukuba intsebenzo yomsebenzi, kufuneka ibe sisiseko apho loo mali kuya kufuneka xa kusenziwa ukubala. ERashiya, wasebenzisa enye ezimbini iintlobo lomvuzo: ixesha-based okanye ngumfundi. Ixabiso lokuqala uzimisele ngokusekelwe eneneni kuqhutywa emsebenzini kunye nomgangatho wayo ixesha. Kulo mzekelo, umqeshi isicelo rate tyaba weyure okanye umvuzo ngeveki, okanye ukuseta imali yomvuzo wenyanga. Xa kubalwa intlawulo ngeyure nganye yeveki okanye isixa umvuzo wenyanga nganye zisenokwahluka kancinane. Oku kungenxa inani ezahlukeneyo leentsuku zokusebenza. Isixa-mali lomvuzo kuhlala ingatshintshanga.

uhlobo imisetyenzana ngqo lwentlawulo kuxhomekeke ngesiphumo ukusebenza intsebenzo yomqeshwa. Kulo mzekelo, intlawulo ukuba iyunithi iseti yokubala azitshintshanga nkqu kunye nemiba ezintle kwimveliso. Uphawu ofanayo inkqubo mnye-off, kodwa intlawulo yenziwe umthamo ngokupheleleyo imveliso / urhwebo umbutho. Ezi ndlela ikakhulu zisetyenziselwa ukukhuthaza abasebenzi, ukusuka apho kuxhomekeke imisebenzi zezimali zenkampani. Kungakhathaliseki ngendlela apho umqeshi yenza payroll, amacandelo kweentambo zifana ncam.

Umvuzo kunye nezithabathaba: womserbia, intlawulo, iintambo zombane, abalinganiswa

Ngalinye iintlobo kwemivuzo, ngokutsho sivumelwano ukulungiselela inkqubo iibhonasi xa sidibana okanye ngaphezulu zisiwe kwisicwangciso umsebenzi. kunye nezinye izibonelelo lunganikezelwa kwi kwinkampani nganye:

• akuso elingathathwanga yinkampani;
• iimeko eziyingozi;
• ukuntsonkotha imisebenzi;
• inkanuko;
• owuva, ukuhamba;
• nezinye iintlawulo.

Le mali sum iqukwe ipeyiroli. Isibonelelo senziwa, omnye okanye ngaphezulu, ukuba intlawulo eyongezelelweyo kamva wenze. Xa kubalwa iindleko of payroll kwabalelwa, kwaye intlawulo - EBHANKINI ukuba uza kuphinda inkqubo ngenxa yokumpompoza yomvuzo ukuya umsebenzi.

Process payroll

Formation of imali ngenxa kubasebenzi lwenzeka ngokwamanqanaba eziliqela. Okokuqala eziMali usebenzisa data kwi abalinganiswa komsebenzi imisebenzi umsebenzi, ibala isixa umvuzo wesiqhelo. Emva koko wenza ukuxhuzulwa irhafu, kwaye umqeshwa ufumana imali lingekadluli ixesha elimiselweyo. Iinqobo umvuzo wesiqhelo kunye real zibonisa kwi ekubaleni sheet.

Ixesha kokufumana imali ngenxa lixhomekeke nemimiselo lwangaphakathi lwecandelo. Ngokuqhelekileyo, le kwiveki yokuqala lwenyanga entsha. Ngokuqhelekileyo, ekupheleni kwalo mbutho unika ithuba lokuba ufumane kwangaphambili.

Units kwamaholo mali zokwenziwa nabaqiqayo

Ukuqokelela ulwazi malunga iintlawulo imali iStandard Chart of Accounts anikeziweyo ngu 70. Ngokuphathelele kwibhalansi ngayo isakhiwo eyimpumelelo zovavanyo lwenziwa kwi-mboleko, nto leyo ithetha ukuba ityala lweshishini kubasebenzi kwimivuzo.

Phezu kwintlawulo yeemali okanye akhawunti ithathwa nokunye. Kuba wonke umsebenzi, i-akhawunti eyahlukileyo okuhlalutya apho ipeyiroli. Lungiselelo ngokubanzi ngolu hlobo lulandelayo: AT 70 subsch. "Ivanov I. I." CR 50/51.

Formation of umvuzo real: kokuba kutsalwe irhafu

yokuqala Intlawulo inyanzelekile lwabiwo-mali - werhafu kwingeniso yabantu ngokwasemzimbeni. Ukubala wayo usebenzisa udibaniso umvuzo ngegama, nto leyo wakususa isixa kokuba kutsalwe irhafu angahlawulwayo. Ngokuhambelana nomthetho Russian bangalindela:

• ikhubaziwe ukususela ebuntwaneni;
• abazali zabantwana ukuya kutsho kwiminyaka eli-18 wobutitshala emfundo ephakamileyo eyi-24 (ukuba kubonelelwa umntwana ngamnye);
• Nxaxheba iChernobyl ingozi yenyukliya;
• abazali babantwana kunye namaqela abakhubazekileyo I and II;
• abasebenzi kwiimeko ezithile ezimiselweyo, uMthetho.

Ukuba umqeshwa akufanelanga uzibe ukunciphisa isiseko serhafu, ukubala kuqala ngoko nangoko emva kokumiselwa umvuzo wesiqhelo yokuphindaphinda nge ngomlinganiselo flat. Masithi umsebenzi ozibandakanye kwimveliso yokuqala. Intengiselwano unawo umyalelo ilandelayo:

1. Created entry accounting: Payroll debit "imveliso Primary" KT "lomvuzo".
2. nokhunye yerhafu yengeniso: AT 70 Km 68 (subsch "Tax".).

transfer yerhafu yenziwa qho ngenyanga kunye nazo zonke izixa elingathathwanga ukuba kuhlawuliswa. ulwazi oluneenkcukacha isixa ezibanjwayo, izinga lerhafu kunye neentlobo zengeniso zifakiwe kwi-database uqulathwe kwi-Code Tax.

Ukuthumela payroll iminikelo zokhuseleko loluntu

Ukongeza, kukho iintlawulo zerhafu kunye neentlawulo ezinyanzelekileyo mali yezentlalo, nto leyo iquka:

• RF Pension Fund ngomlinganiselo 22%;
• ingxowa-mali yezonyango enyanzelekileyo. inshorensi mali ka-5.9%;
• fund yokhuseleko loluntu ngomlinganiselo 2,9%;
• fund-inshorensi iingozi ukusuka 0.2 ukuya 8.5%.

Iminikelo eyenziwa ngumqeshi, xa kubalwa imali yengeniso yabo wesiqhelo yomqeshwa. Ukuthumela payroll, kuthathelwa ingqalelo iintlawulo zentlalo-akhawunti kwi-mali iza kukhangeleka ngolu hlobo:

• Impindezelo "Primary imveliso" KT "umvuzo" - umvuzo umsebenzi iivenkile esisiseko imveliso;
• Impindezelo "Salary" KT "NGOBUCHULE" - akwanqaba irhafu yengeniso;
• Impindezelo "imveliso Primary" KT "Iintlawulo kwi Insurance Fund Social" - kuhlolwe kwi FSS;
• Impindezelo "imveliso Primary" KT "Iintlawulo-mali yomhlala-phantsi" - ibonisa isixa sokuhlawula kwingxowa-mali yomhlalaphantsi;
• Impindezelo "imveliso Primary" KT "FFOMS Iintlawulo" - imali ethe ukuba ukugcinwa kwezi mali-inshorensi yezempilo.

Iingcingo zombane "abasebenzi yoMvuzo" qho ngenyanga kunye izabelo-akhawunti yobhaliso iirhafu kubanjwa ukususela amaqumrhu ngokwasemzimbeni kunye esemthethweni.

Ukuzoba up athunyelwe ukuya accrual kwaye intlawulo yemivuzo ukusuka 'A' ukuya 'I'

Omnye umgangatho kunye neenkqubo efanayo kuwo onke amashishini yi payroll. Iintambo zombane, umzekelo ngayo eza kuxoxwa, kuya kunceda ukubethelela umbandela theoretical component kwi practice. Cwangcisa imeko: mali Korableva NA kwiminyaka eli-10 yamava kwi kwishishini "Promsvyaz". Ngokutsho ngokwemvumelwano yengqesho, nyanga zonke yena uxhomekeke bonus ukuxatyiswa, nto leyo-25% lomvuzo amawaka 15. Engange. Ukutshaja ixesha elide kungabenza anike Korablevoy N. A. umvuzo ngokomrhumo, ngokunjalo ukuba zonke iintlawulo ezifunekayo.

Siqala dilesi:

1. Okokuqala kufuneka ukuba ukubala inani lilonke ekufuneka ihlawulwe. Ukuze wenze oku, siya ukubala ixabiso lesibonelelo: 15 000 × 25% = $ 3.750. umvuzo ziya kuba: 15000 + 3750 = 18 750 engange. Iingcingo zombane: AT 26 Km 70 - 18 750 engange.
2. NGOBUCHULE udlula ngaphandle kokuba kutsalwe irhafu: 18 750 × 13% = p 2438, ( "NGOBUCHULE" subsch.) AT 70 Kr 68 - 2438 p .. umvuzo Real iya kuba: 18 750 - 2438 = 16.312 p.

3. semali ethe ukuba ihlawulwe PD: AT 26 Kr wenani 69.2 18 750 × 22% = 4125 p.
4. Izabelo ku FSS: 18 750 × 2.9% = 544 p. - Am 26 Km 69,1.
5. Imali ekufuneka ihlawulwe FFOMS: 18 750 × 5,9% = 1107 p. - Am 26 Km 69,3.
6. Korablevoy N. A. zikhutshwa umvuzo cash: AT 70 Kr 50 - 16 312 p.

iintlawulo ngenye

70 emgceni ayikho kuphela ukurhoxiswa okanye payroll. Ephathelene nokusebenzisa yayo kuzotywa kunye neentlawulo:

• iingxaki zentlalo, umzekelo, izibonelelo (kunye Imbalelwano 69.1);
• iholide kunye zokuhamba;
• ukuvala umonakalo emzimbeni, nto leyo xa esenza umsebenzi wakhe osesikweni;
• imbuyekezo ukuba izithuthi zabucala ukusetyenziswa kunye nezinye iindleko.

Ukongeza, inkampani uvumelekile ukuba axhuzule imali emvuzweni isixa umonakalo eziphathekayo bazisa ngumqeshwa, okanye ezifunyanwayo iindlela uxanduva.

Umvuzo - umthombo engundoqo impilo yabantu. Ungayisebenzisa ukwenza imisebenzi Khuthaza nokudala iimeko azivumi ukuba uphuhliso lwamashishini kunye noqoqosho lwesizwe. Izalathi si zokunikwa umvuzo ukuvumela ukuba bagwebe umgangatho wokuphila kunye nozinzo zombini ngamnye kunye nelizwe ngokubanzi.