Video: Introduction to Payroll 2024, July
In the economic sphere, there are many relevant vacancies. True, the most popular today is considered to be a "payroll accountant." That's because in every company, organization or firm they give out salaries. Accordingly, a professional in this field will always be in demand.
Position of accountant-calculator
The responsibilities of the payroll accountant are quite extensive. These include the calculation of salaries, the calculation of advance payments, the deduction of funds for vacation, dismissal, the issuance of various compensations. In addition, the specialist must be able to draw up relevant documents, draw up reports, and additionally provide certificates to company employees at their request. In addition, he must take into account the innovations that have appeared in the legislation. In the work of an accountant there are a variety of nuances associated with hourly pay, weekends or holidays. Therefore, he must take everything into account and execute it in a timely manner.
Requirements
Accounting accountants are hired only if they have higher education. Conventional courses are not enough. In addition, the length of service in such a position should be at least three years. An important point is the possession of a computer, standard and specialized programs, as well as office equipment.
The responsibilities of the payroll accountant for the CV must be indicated. They should be prescribed in a separate paragraph. It is important to take a little more time to list your merits in the resume. This will help management make a positive decision when selecting a specialist. After all, it is in the resume that the existing abilities, skills, and acquired skills are prescribed. It is important to indicate that you have the necessary knowledge of tax legislation, PBU and other regulatory documents.
General Provisions
Payroll accountants should be categorized as professionals. Therefore, the decision to accept or dismiss this employee is made by the director of the company on the basis of an order. To get a position, you need to be a specialist with a higher professional education. In addition, the experience in the financial structure should be three years or more. The duties of the payroll accountant include reporting to the chief accountant.
The payroll specialist should work based on:
- standards;
- design materials, if there are clarifications related to the working specifics;
- organization charter;
- rules existing within the company;
- orders and various requirements signed by company management;
- instructions.
The accountant must know:
- requirements, orders, basic materials of financial and control bodies regarding the organization of their activities;
- reporting rules;
- legislation related to finance, taxes and business activities;
- system, profile and specialization of the enterprise;
- existing provisions, instructions, job responsibilities of an accountant for payroll;
- rules for performing operations, workflow for accounting;
- the procedure for processing calculations and their forms;
- system of acceptance and processing of funds, as well as material and other values;
- settlement procedure with debtors and creditors in accordance with regulatory documents;
- tax system for legal entities and individuals;
- rules for writing off accounts of missing amounts and debts;
- the system of conducting inventory measures, as well as the accounting of economic values;
- the timing of the preparation of the balance sheet and reports;
- system of organization of production and management;
- labor protection and safety measures.
Who performs the duties of a payroll accountant in his absence?
For the period of time when the accounting accountant is on vacation, his responsibilities are performed by the executing person. Moreover, the presence of higher education and understanding of the principle of work is mandatory. Such a specialist is appointed only by order of the director. As a result, he is responsible, the same requirements are presented to him as to a payroll accountant.
Functions of the accountant-calculator
These include the calculation of wages and settlements with employees. It is important to evaluate and verify the working hours of employees. In addition, you need to work with documents, engage in the payment of contributions, taxes. It is also important to use accounting information correctly.
Job responsibilities
The job responsibilities of the payroll accountant include a range of specific tasks. At the end of the month, you must check the time sheet (a document that takes into account working hours). This is necessary in order to make an assessment and prepare for accrual.
The accountant conducts acceptance and verification of sick leave, is engaged in the calculation of wages, contributions to extrabudgetary funds, personal income tax. He accrues vacation pay, benefits, makes the final payment upon dismissal of employees. This specialist performs reconciliations with regulatory authorities (FIU, FSS, IFTS), takes part in inspections, and provides the necessary information. He registers the relevant transactions, transactions and posts them to the desired account in a specialized program.
In small organizations, the duties of the payroll accountant include not only accrual, but also the transfer of taxes and contributions, payments to employees. In large organizations, payments are made by individual specialists. Also, in small companies accountants may be assigned the responsibilities of a personnel officer.
In addition, it is important to take part in improving the types and methods of accounting, using modern technology and information technology, using new sources and knowledge acquired in continuing education courses. It should also be assisted in conducting an economic analysis of the enterprise, relying on accounting records in order to identify the existing reserves of the company and improve document management in general. All of the above captures the responsibilities of a payroll accountant. There should always be order in the company's budget. It is necessary to additionally monitor the safety of accounting documents, to arrange them in the appropriate order for the archive. Then you need to properly deposit them in accordance with the requirements. It is also necessary to promote the introduction of advanced computer technology, maintain and store accounting databases, and amend them for reference and regulatory information.
Rights
The payroll accountant has certain rights. He may require the management of the company appropriate conditions for the performance of their functions. It is important for an accountant to know about existing projects, decisions, requirements that are directly related to his activities. In addition, you can make suggestions for improving the work, which is the responsibility of the payroll accountant. The specialist also has the right to request documents or information from the unit at the request of the company's management. Among other things, such a specialist is obliged to improve and maintain his skills, to study in additional classes, to seek innovations in forums, sites. It is important to get acquainted with new regulatory documents or amendments to them, to participate in various conferences, meetings, events that contribute to improving the skills and knowledge of the bookkeeper.
A responsibility
The payroll accountant is a specialist. Such a professional maintains a huge number of documents, monitors, records and updates specialized accounting programs. So, like any employee, he bears a certain responsibility.
Responsible for the proper performance of the duties of the payroll accountant (responsibilities were briefly listed above). If offenses are committed in the course of business, then the specialist can be held liable in accordance with administrative, criminal and civil laws. In addition, he is responsible for wealth, maintaining trade secrets, discipline and maintaining order in general.
Job evaluation
The duties of the payroll accountant, rights and responsibilities are specified in the job description. In addition, it is important to understand that only the chief accountant and director of an organization can evaluate the work of a payroll accountant. They control such moments as the specialist’s compliance with established standards, timely submission of reports, charging of payments, their issuance, proper accounting and compliance with the workflow. Now you know what responsibilities the payroll accountant has, they are briefly indicated in the article.
