Responsibilities and professional standard of a payroll accountant

An accounting employee working in the payroll sector is the most common and necessary unit demanded by each organization. The main task of such a specialist is to calculate and arrange salary payments to employees of the organization.

The duties of an accountant for payroll also include reporting, as well as transferring information to each state employee to state supervision bodies and funds.

The payroll accountant performs not only settlement operations, but also provides information to the chief accountant on accounting for the movement of funds of the payroll. The characteristic of the position also implies the calculation of taxes and fees that are levied on wages. It is the accountant who conducts the payroll calculations that is responsible for their calculation and payment. A specialist in this category, if necessary, has the opportunity to advise employees of the organization on all issues related to payroll.

Often, the responsibilities of an accountant and calculator include personnel records management. In addition to accounting duties, the specialist draws up documents on the admission and dismissal of the employee, fills out a personal file, draws up vacation orders, stores and draws up work books and so on.

For any commercial or budgetary organization, the position of a payroll accountant implies a certain range of functional responsibilities, which are formed in a special document called job description. The document regulating the functions of an accounting employee, defining its functions, is agreed upon by the chief accountant and finally approved by the signature of the head of the organization.

Job responsibilities determine the rules of the relationship between the organization and the employee - payroll accountant. The instruction contains a list of responsibilities that an employee performs, for example, submits reports, prints documents of personnel records management and much more. In addition, the job description contains requirements for a specialist - the level of education, his knowledge and skills, the required length of service. It also indicates to whom he is subordinate, whose orders he is fulfilling, who has the right to appoint him to the post and remove him from it. The activity of the accountant-calculator implies the fulfillment of a number of duties. Let's consider them in more detail.

All accruals accountant-calculator makes on the basis of the study of primary documents. The time sheet is taken into account, which reflects the number of days worked by the employee in the month for which he is charged. The organization’s orders are studied, containing information that affects the amount of cash compensation. Another important document are disability certificates, the payment of which depends on the length of service of the employee.

Accounting employeeobeys the rules of internal document flow established in the organization. The procedure is approved by the management and ensures uninterrupted paperwork, thanks to which all primary documents are timely and fully received by responsible persons for accounting. The payroll accountant is responsible and monitors the timely transfer of primary documentation to him. If these documents do not get to him in time before the time of payroll, payments will not be made correctly and will need to be adjusted subsequently.

The accrual of all payments due to the employee in accordance with the law is a direct responsibility of the accountant. In addition, the accountant also takes into account the accruals provided within the company in accordance with the local acts and regulations that have been enacted. For example, in organizations there is a "Collective Agreement" or "Regulation on Bonuses." Based on these documents, based on the results of work, employees receive a cash bonus to the basic salary. Sometimes, in the event of a disciplinary sanction, an employee may be depressed on the basis of an Executive Order.

Deviations are understood as circumstances in which the employee performs his work in conditions other than normal working conditions or other unforeseen situations. For example, deviations include all types of leave - annual, maternity, sick child care, educational, if the employee is studying at a state educational institution. Unforeseen circumstances may be an unchanged downtime that arose not through the fault of the employee, working overtime, on weekends and holidays. Special working conditions with a salary supplement are harsh climatic conditions, work with hazardous substances and more. The calculation of wages for any deviations is regulated by the norms of the law and internal local acts of the organization.

The payroll accountant makes deductions from employee earnings. For example, it can be a transfer of alimony, debts or other payments that are made on the basis of a court writ of execution. In addition, there are deductions from earnings and on the personal initiative of the employee. For example, he can write a statement on the voluntary transfer of a certain amount to his personal account in the RF PF.

To pay wages, the accountant calculator generates a payment order for the bank, where the organization has a current account. By such an order, the bank transfers the payment to each employee according to the payroll registry.

According to the legislation of the Russian Federation, all labor incomes of citizens are subject to certain types of taxes. Besides, deductions are made from the salary to the Pension Fund and the Social Insurance Fund of the Russian Federation.

Any accruals and deductions for each employee are reflected in the accounting records of the organization. The employee is assigned a personal account number, on which the accounting accountant records all the operations performed. For the timeliness and correct reflection of such operations in accounting the meter is responsible.

The responsibilities of the payroll accountant include not only the processing of primary documentation and the operations for calculating and holding salaries. Another of his tasks is to compile certain reporting forms:

• report form SZV-M, which must be submitted no later than the 15th day of the month following the reporting month to the RF PF;
• report on form 6-personal income tax - it is rented quarterly to the IFTS on taxes on personal income;
• RSV-1 form report hand over in the form of calculation of insurance contributions to the IFS all employers;
• 4-FSS report - it reflects insurance payments to the FSS for the payment of cases of incapacity for work of employees;
• form 2-personal income tax contains information on the amount of taxes and contributions paid, is done for each employee individually;
• SZV-STAGE form - contains information about the work experience of the employee;
• form P-4 and P-4 (NC) - reports to Rosstat on the number of employees and their wages.

The responsibilities of the accountant-calculator include the formation of payroll sheets, which are handed out to employees on the day they receive the salary. If the employee has questions, he can contact the accountant for clarification. In some organizations, the payroll accountant may also fulfill a range of other responsibilities. For example, provide information on the payroll to the economist of the organization.

Like any other profession, the position of accountant for payroll has its own professional standard, according to which the specialist must have a certain list of knowledge and documents on education:

• have a diploma of higher or specialized secondary specialized education;
• a certain professional rank must be assigned, confirming the level of qualification according to the professional standard;
• the employee must know what accounting is, and be able to not only pay wages;
• own office equipment, have computer skills, and also own accounting programs.

When applying for a job, the accountant-calculator indicates his professional skills and knowledge. Salary directly depends on the level of education and practical skills of a specialist.During the probationary period, accountants are accepted as trainees.

The salary of an accountant depends on its category, which implies certain requirements:

• 1st category accountant - an employee with a higher education and work experience of 3 years in the position of an accountant of at least category 2;
• accountant 2 categories - an employee with higher education without work experience or a worker with specialized secondary education and 3 years of work experience as an accountant;
• accountant - an employee with a specialized secondary specialized education without work experience or graduated from specialized courses, having worked at least 3 years in the field of accounting and control.

Applicants for the position of accountant for payroll have a greater chance of employment if they have a specialized education and practical experience.

An employee who performs the duties of an accountant for payroll has certain rights and a list of responsibilities.

The list of rights vested in the accounting accountant:

• Contact management for clarification on issues related to work;
• within the limits of their authority, make decisions regarding their sphere of activity;
• Be familiar with the instructions of the management relating to the work of accounting and organization;
• control the timely transmission of primary documentation;
• to inform the management about the facts of violations of the term and order of the workflow;
• make suggestions for improving the workflow.

Detailed listing is reflected in the document “Job description”. It also spells out in detail not only the rights and obligations of the employee, but also the measure of his responsibility for their implementation.

The list of provisions on employee liability provides for certain penalties:

• in case of non-performance or poor performance of their duties;
• for causing material damage to the employer;
• when committing offenses under the provisions of the law of the Labor Code, Civil Code, Criminal Code, Code of Administrative Offenses of the Russian Federation;
• in case of violation of labor regulations and labor safety standards;
• for violation of standards and confidentiality when working with personal data of employees.

The degree of responsibility and penalties do not depend on the will of the employer, but governed by law.

To perform his labor functions, a payroll accountant must have certain knowledge, namely:

• the rules of law governing accounting;
• accounting, economics, tax and business law, finance and credit;
• HR administration, staffing structure and its formation;
• accounting operations, document management, reporting and inventory;
• the procedure for working with cash, conducting settlements with employees.

This will allow the employee to keep abreast of changes in legislative acts, as well as help to learn to understand software accounting innovations.