2.1 Duties of payroll accountant
– Record and reflect promptly and fully the current situation and fluctuations in the quantity and quality of labor, the situation of using working time and labor results.
– Calculate accurately, promptly, and in accordance with policies and regulations on salaries, bonuses, and allowances payable to employees.
– Develop a salary scale to calculate salaries and submit to the insurance agency. Conduct inspections of compliance with policies and regulations on labor, wages, social insurance, health insurance and union funds.
Check the use of salary fund social insurance
fund, health insurance fund, and trade union fee. Calculate and allocate salary, social insurance fund, health insurance fund, and trade union fee accurately and to the right subjects into production and business expenses.
– Prepare reports on labor, salary, social insurance, health insurance, and union fees within the scope of the accountant’s responsibility. At the same time, organize analysis of labor usage, salary fund, social insurance, health insurance, and union fees.
Table of Contents Hide
1. What are the steps in the process of lebanon telegram data circulating payroll accounting documents?
2. Salary document circulation diagram
Regulations on accounting for salaries of accountants
Conclusion
1. What are the steps in the process of umsertzung in der Praxis circulating payroll accounting documents?
The process of circulating payroll accounting documents is saudi data carried out as follows:
– Based on the contract and monthly employee revenue, the accountant calculates the soft salary to be paid to each subject according to the company’s financial regulations.
– The HR department keeps track of attendance based on actual days and calculates salary for working days.
– Make a payroll and pay the basic.
Accountants prepare payroll and revenue that must be paid.
– The HR department will send the basic payroll to the accountant.
– Based on the revenue and basic salary payroll, the accountant compiles a summary payroll.
– Accountant calculates the amount of health insurance, social insurance, unemployment insurance, and personal income tax that needs to be deducted from employees.
– Accountant completes work for deductions, payables, and remaining payroll amounts.
– The accountant makes a payment voucher in case of cash salary payment. If salary is paid through the bank, the accountant must make a payment order.
– The accountant transfers the Payment Order to the bank or transfers the Payment Voucher to the cashier.
– The cashier pays money and transfers the payment voucher to the human resources department.
HR department signs confirmation and receives money.
– HR department sets up salary receipt table.
– Employees receive salary and sign salary confirmation.
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2. Salary document circulation diagram
– Every month, based on the payroll, the general accountant prepares a list of salary deductions. And the list of salary deductions is used as the basis for bookkeeping.
– The general accountant prepares the accounting vouchers which are then used to record in the general ledger.
– The list of deductions and payments according to salary after being used as the basis for making accounting vouchers is used to record in the detailed accounting book.
– Based on the accounting ledger, create a balance sheet of arising numbers.
