Do not want to have problems with the servicing bank and your staff? Then immediately take a look at the payroll accountant job description. Ideally, it is better to bring it as close as possible to the professional standard that is developed for this profession. And sometimes it's a duty. Our consultation will help to cope with the problem. You can find out the features of the job description of the payroll accountant.
For a payroll accountant, a job description is perhaps his main document after an employment contract. The head must approve it by his order.
The presence of such instructions means that the payroll accountant understands his area. And in case of problems with salary payments and (or) income tax, insurance premiums, a link to a specific sample job description for a payroll accountant will make it possible to put such a specialist in his place. In case of a stalemate, say goodbye to him. This approach is also applicable to the job description of a payroll accountant in a budgetary institution.
It should be noted that the job description of an accountant for calculating salaries stands somewhat apart from similar instructions of the immediate superiors - the chief accountant and his deputy. The reason is simple: the payroll accountant's responsibilities are narrower. See also "" and "".
It is noteworthy that domestic legislation does not directly impose special requirements on d job description of an accountant on salary (personnel) sample 20178. True, when approving the text of this document, it is easier to show not the freedom of creativity, but to focus on the appropriate professional standard. More about him.
The duties of a payroll accountant should not go beyond this job function. Let's name the main ones:
The fact is that the qualification (we are talking only about it!) of an accountant as a whole can make requirements:
Only in this case, it is necessary to mirror the requirements of the professional standard into the job description of the salary accountant of the 2018 sample. Then it will be fully relevant to the law. We are talking about these positions of the Accounting Law:
Yes, this law refers only to accountants of some public (open) JSCs. Meanwhile, practice shows that the indicated requirements for the qualification of a payroll accountant in job descriptions are already universally presented by both ordinary LLCs and budgetary organizations.
Don't be embarrassed by the fact that only the position of the chief accountant is mentioned in this professional standard. Basically, we are talking about an accountant in a general sense. In addition, the Law on Accounting equates to chief accountants persons who are also entrusted with accounting. One of them is the payroll accountant.
Logically, the Accounting Law says nothing about the skills and knowledge of a payroll accountant. Therefore, the requirements of the professional standard in this part are not necessary, but it is advisable to include them in the 2018 salary accountant job description sample. Then you will be calm for salary payments.
Thus, absolutely any organization can take the “Accountant” professional standard as a basis when developing its requirements for an accountant for salaries in terms of experience, skills, abilities, etc. There are no restrictions on this in the legislation.
It should be noted that the application of the new professional standard in practice has already begun to raise many questions. The main thing is when you can and when you need to use it. The Ministry of Labor periodically tries to remove controversial issues.
ON A NOTE
The qualification directory of positions of employees (approved by the Decree of the Ministry of Labor of August 21, 1998 No. 37) will help to correctly select and exploit labor resources. This document is also universal and is recommended to private firms and budgetary institutions. For example, when compiling a job description for 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 activities for at least two years is appointed to the position of an accounting accountant.
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. The appointment and dismissal of an accountant for settlements takes place by order of the general director of the enterprise and by the provision of the chief accountant.
1.4. Accountant for calculations in his work should know:
Legislation and regulations on accounting;
Decrees, orders, orders, other guiding, methodological and regulatory acts and materials of financial and control and audit bodies concerning the organization of accounting, reporting, as well as regulating the conduct of economic and financial activities of the enterprise;
· 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 of economic analysis of conducting the economic and financial activities of the organization, ways to identify intra-economic 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 shortages, receivables and other funds from accounting accounts;
rules for accounting and conducting an inventory of cash, commodity and material assets;
· procedures, terms and requirements for the preparation of 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 of managing;
· Legislation and regulations on labor and labor protection of the 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 non-budgetary 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 of accounting documents and their timely and correct transfer to the archive.
2.6. According to the statements, it pays wages to 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 official duties, provided for by this job description, but within the framework 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.
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 personnel.
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.
Develops instructions for the personnel officer of the enterprise. The manager approves the document. If job descriptions are not maintained at the enterprise, it will not be possible to legally bring an employee to disciplinary measures of responsibility. 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.
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.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Not a single enterprise or organization can do without such an important position as the 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.
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 standard documents are being developed 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:
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 in the calculation of wages in the budget is that the formation of a competent accounting policy is typical for the accounting of budgetary organizations.
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 of the Federal Law of 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.
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:
They are also in charge of:
Leading specialists have special qualification requirements for filling 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 of a budgetary institution looks like in 2018, it is written.
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.
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 legislation and the basics of accounting, educational organizations should know the laws on education, laws on preschool education, and categories of personnel.
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 draws up the necessary types of reporting and prevents damage, ensuring the safety of the entrusted values.
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. The functional responsibilities are the same as those of an ordinary accountant, the requirements for knowledge of the regulatory framework are 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.
Such a document for a payroll accountant contains the main provisions and job responsibilities, such as:
The next section consists of the rights of the employee, then the section on duties and final provisions. The standard instruction is 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.
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:
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.
.jpg)
