Auxiliary production: we charge salaries and social contributions. Examples of accounting entries for wages Accrued salary for the production of products

10.03.2022

Accounting for the costs of production is regulated by the Regulation on Accounting "Expenses of the Organization" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated 06.05.99 No. ЗЗ n.

Synthetic accounting of production costs is carried out on account 20 "Main production" according to a scheme consisting of five stages.

First, the direct costs of the main production for the manufacture of products are reflected in the debit of account 20 “Main production” in correspondence with the accounts for accounting for inventories, settlements with employees for wages.

Similarly, the debit of account 23 “Auxiliary production” reflects the direct costs of auxiliary production.

The costs associated with the maintenance and management of production at the level of production units are reflected in the debit of account 25 "General production costs", and those associated with the management of the organization as a whole are reflected in the debit of account 26 "General business expenses".

Expenses made at the expense of the created reserves for future expenses (for paying vacations for employees, for repairing fixed assets, etc.) are reflected in the debit of account 96 “Reserves for future expenses”.

Deferred expenses incurred in the reporting period are reflected in the debit of account 97 “Deferred expenses”.

At the second stage, the costs of auxiliary production are distributed between the main production and the servicing and management services of the organization and the costs of future periods.

At the third stage, indirect costs are distributed, collected on accounts 25 "General production expenses" and 26 "General expenses". The distribution of these costs is carried out by types of products of the main production.

At the fourth stage, according to account 28 “Rejection in production”, the final losses from the reject are determined, which are written off to the costs of the main production.

As a result of the successive implementation of these four stages, on account 20 “Main production”, all direct and indirect costs for the production of products for the month are collected.

At the fifth, final stage, according to account 20 "Main production", the actual production cost of finished products produced per month and transferred from production to the warehouse is determined.

8.1. Accounting for the costs of the main production

Accounting for the costs of the main production is carried out on the active costing account 20 "Main production". Analytical accounting on account 20 "Main production" is carried out by types of costs and types of products (works, services).

The peculiarity of cost accounting on account 20 “Main production” is that immediately at the time of occurrence, on the basis of primary documents, the debit of the account reflects only direct costs directly related to the manufacture of products, the performance of work or the provision of services. Indirect costs on account 20 "Main production" are reflected only at the end of the month after determining their total amount for the month and its distribution by type of product (work, service).

The balance of account 20 "Main production" at the end of the month shows the value of the balance of work in progress.

According to account 20 "Main production", the actual cost of manufactured products (works, services) is calculated.

The actual production cost of completed production and transferred to the warehouse of finished products is determined on the basis of data on the balance of work in progress at the beginning and end of the month.

Task 8.1.1

The cost of the organization in the production of product A for the month amounted to:

direct: material - 72,000 rubles, for wages - 80,000 rubles;
indirect costs attributable according to the distribution for products A: general production costs - 124,000 rubles, general business - 160,000 rubles.

The cost of returnable waste credited to the warehouse is 4,000 rubles.

The balance of work in progress in the manufacture of product A amounted to: at the beginning of the month - 16,000 rubles, at the end of the month - 22,000 rubles.

We will make accounting entries for accounting for these costs:

No. p / p		Account correspondence		Amount, rub.
No. p / p		Debit	Credit	Amount, rub.
	Released from the warehouse and spent materials for the manufacture of products A
	Wages accrued to production workers for the manufacture of products A
	Insurance contributions to off-budget funds accrued from the wages of production workers (26%)
	Accrued insurance payments to the FSS against accidents and occupational diseases (2% of the wages of production workers)
	Returnable waste received during the production of product A was credited to the warehouse
	Write off the overhead costs attributable to the production of product A
	Write off general business expenses attributable to the production of products A
	Finished goods A were credited to the warehouse at the actual production cost (16,000 + 72,000 + 80,000 + 20,800 + 1,600 - 4,000 - 22,000)

8.2. Auxiliary Production Cost Accounting

Accounting for the costs of auxiliary production is carried out on the active costing account 23 "Auxiliary production". Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.

According to account 23 “Auxiliary production”, the actual cost of products (works, services) of auxiliary production is calculated.

The procedure for accounting for costs on account 23 "Auxiliary production" is similar to the procedure for accounting for costs on account 20 "Main production".

The actual costs of auxiliary production are distributed among the main production, service and management services of the organization in proportion to the number of services consumed or products produced in the appropriate units of measurement.

The balance of account 23 "Auxiliary production" at the end of the month shows the value of work in progress.

Task 8.2.1

The structure of an industrial enterprise includes production workshops, administration, a canteen and auxiliary production - a transport workshop, the services of which are used by all structural divisions of this enterprise. In the reporting period, the costs of the transport department amounted to 640,000 rubles. To distribute the costs of ancillary production between structural units, data on transportation orders and road transport waybills are used.

The total volume of services rendered by the transport department is 2472 ton-kilometers, including: production shops - 2374 t-km or 96%; administration - 24 t-km or 1%; canteen - 74 t-km or 3%.

The distribution of costs is carried out based on the share of transport services provided to each unit in the total volume of services, and is reflected in the accounting for the credit of account 23 "Auxiliary production" with the following accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
No. p / p	Content of business transactions	Debit	Credit	Amount, rub.
	The cost of services of auxiliary production is written off to the costs of the main production (640,000 rubles x 0.96)
	The cost of services of auxiliary production is written off to general business expenses (320,000 rubles x 0.01)
	The cost of auxiliary production services provided by the canteen of the enterprise is written off (320,000 rubles x 0.03)

8.3. Accounting for overhead costs

General production expenses of the organization are recorded on the active account 25 "General production expenses".

All general production expenses during the month are collected on the debit of account 25 “General production expenses” from the credit of different accounts.

At the end of each month, the amount of overhead costs for the month, reflected in the debit of account 25 “General production costs”, is determined, distributed by type of product (work, service) and written off to the costs of the main and auxiliary production.

The distribution of overhead costs by types of products (works, services) is carried out in proportion to any distribution base.

Task 8.3.1

General production expenses of the organization for the month amounted to 858,800 rubles, including:

wages of workers servicing the fixed assets of production shops - 110,000 rubles;
wages of managerial personnel of production shops - 150,000 rubles;
deductions for social needs - 72,800 rubles;
depreciation of fixed assets of production workshops - 180,000 rubles;
the cost of materials used for the current repair of fixed assets - 46,000 rubles;
rent for the use of production space - 300,000 rubles.

The organization produces three types of products. According to the accounting policy, the organization distributes overhead costs by type of product in proportion to the wages accrued by production workers for the manufacture of products. According to the accounting data, the workers were accrued wages for the month:

for the manufacture of products No. 1 - 100,000 rubles;
for the manufacture of products No. 2 - 60,000 rubles;
for the manufacture of products No. 3 - 40,000 rubles.

Let's distribute general production costs for the month by type of product:

Product type	Wages of production workers	ODA distribution ratio

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
No. p / p	Content of business transactions	Debit	Credit	Amount, rub.
	Wages accrued to workers for maintenance of fixed assets of production shops
	Salaries of the management personnel of the production departments
	Insurance contributions to off-budget funds were accrued from the wages of workers for the maintenance of fixed assets of production shops and from the wages of managerial personnel of production shops (26%)
	Accrued insurance payments to the FSS against accidents and occupational diseases (2% of wages)
	Accrued depreciation of fixed assets of production shops
	Released from the warehouse and spent materials for the current repair of fixed assets of production shops
	Rent paid for the use of production space
	At the end of the month, they are distributed by type of product and general production costs for the month are written off

8.4. Accounting for general expenses

General business expenses of the organization are taken into account on the active account 26 "General business expenses". Analytical accounting on account 26 "General business expenses" is carried out by items and cost centers.

General business expenses are reflected in the debit of account 26 “General business expenses” in correspondence with different accounts.

All general business expenses during the month are collected in the debit of account 26 “General business expenses”. At the end of the month, their total value for the month is determined, which is completely written off from the credit of the account. In this case, two options are possible.

In the first, traditional, variant, general business expenses are distributed by types of products (works, services) in proportion to the selected distribution base and written off to the costs of the main production.

In the second option, general business expenses are not attributed to the costs of the main production, but written off to the cost of goods sold.

Task 8.4.1

The organization carries out the production of two types of products: No. 1 and No. 2.

General business expenses of the organization for the month amounted to 838,750 rubles, including:

wages of workers performing general economic work - 75,000 rubles;
salary of the management personnel of the organization - 250,000 rubles;
deductions for social needs - 87,750 rubles;
depreciation of fixed assets for general purposes - 160,000 rubles;
the cost of materials used for the current repair of fixed assets for general economic purposes - 66,000 rubles;
rent for the use of fixed assets for general economic purposes - 200,000 rubles.

According to the accounting policy, the organization distributes general business expenses by type of product in proportion to the wages accrued by production workers for the manufacture of products. According to the accounting data, the workers were accrued wages for the month:

for the manufacture of products No. 1 - 360,000 rubles;
for the manufacture of products No. 2 - 240,000 rubles;

Let's distribute general business expenses for the month by type of product:

Let's make accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
No. p / p	Content of business transactions	Debit	Credit	Amount, rub.
	Wages accrued to workers performing general economic work
	The salaries of the management personnel of the organization are accrued
	Insurance contributions to off-budget funds were accrued from the wages of workers performing general economic work and the wages of the organization's management personnel (26%)


	Released from the warehouse and spent materials for the current repair of fixed assets for general business purposes
	Accrued rent for the use of fixed assets for general purposes
	At the end of the month, they are distributed by type of product and general business expenses for the month are written off

Task 8.4.2

General business expenses of the organization for the month amounted to 1,488,400 rubles, including:

salary of employees of the organization's management apparatus - 440,000 rubles;
wages accrued to workers for the current repair of fixed assets for general economic purposes - 90,000 rubles;
deductions for social needs - 148,400 rubles;
depreciation of fixed assets for general purposes - 260,000 rubles;
the cost of materials used for the current repair of fixed assets for general economic purposes - 110,000 rubles;
the cost of heating, lighting the premises of management units - 34,400 rubles;
compensation for the use of personal cars for official purposes - 24,000 rubles;
travel expenses - 76,000 rubles;
rent for fixed assets for general economic purposes - 300,000 rubles;
the cost of used stationery is 5,600 rubles.

According to the accounting policy, the organization does not allocate general business expenses by type of product, but writes them off at the end of the month to the cost of goods sold.

Let's make accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
No. p / p	Content of business transactions	Debit	Credit	Amount, rub.
	Wages accrued to employees of the organization's management apparatus
	Wages accrued to workers for the current repair of fixed assets of general economic purpose
	Insurance contributions accrued to off-budget funds from wages (26%)
	Accrued insurance payments to the FSS from accidents and occupational diseases (2% of wages)
	Accrued depreciation of fixed assets of general economic purpose
	Materials released and spent for the current repair of fixed assets of general economic purpose
	Accrued for heating, lighting of premises of administrative divisions
	Compensation was accrued to employees of the organization for the use of personal cars for business purposes
	On the basis of advance reports, the actual travel expenses of employees of the organization's management apparatus are written off
	Accrued rent for fixed assets of general economic purpose
	Write off the cost of used office supplies
	General expenses are written off at the end of the month.

8.5. Accounting for losses from marriage

Accounting for losses from marriage in production is kept on the active account 28 "Marriage in production". Analytical accounting on account 28 "Marriage in production" is carried out for individual divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage.

According to the debit of account 28 "Marriage in production", the costs of the identified internal and external marriage are collected (the cost of an irreparable, i.e. final, marriage, the cost of correcting the marriage, etc.).

On the credit of account 28 "Marriage in production", the amounts attributable to the reduction of losses from marriage are reflected:

Comparing the debit and credit entries of account 28 "Marriage in production", determine the losses from the marriage, which are monthly written off to the costs of the main or auxiliary production.

Task 8.5.1

According to notices of marriage in the machine shop of the organization, parts were rejected. Part of the rejected parts was recognized as correctable, and part - irreparable (final) marriage. The production cost of an irreparable (final) marriage amounted to 34,600 rubles. An irreparable (final) marriage was put into storage at the price of scrap in the amount of 1400 rubles. The culprits of the marriage are the workers of the machine shop. From their wages, deductions were made for an admitted marriage in the amount of 12,400 rubles. For the correction of the marriage, other workers of the shop were paid wages in the amount of 6,000 rubles. Materials were used to correct the marriage, the actual cost of which amounted to 3400 rubles.

Let's make accounting entries:

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
No. p / p	Content of business transactions	Debit	Credit	Amount, rub.
	Reflected the production cost of the resulting final marriage
	Irrecoverable (final) marriage is credited to the warehouse at the price of scrap
	Withheld from the accrued wages of the perpetrators of the marriage for the admitted marriage
	Released from the warehouse and spent materials to correct the marriage
	Wages accrued to workers of the machine shop for work on the correction of defects
	Insurance premiums were accrued to the Pension Fund, the FSS, the Compulsory Health Insurance Fund from wages for the correction of marriage (26%)
	Accrued insurance payments to the FSS from accidents and occupational diseases (1% of wages)
	Losses from marriage are determined and written off

8.6. Accounting for deferred expenses

The actual expenses of the organization that took place in this reporting period, but related to products (works, services) that will be produced in the coming, future reporting periods, are accounted for on account 97 “Deferred expenses”.

Accounted for on account 97 “Expenses of future periods”, the costs are debited from the credit of this account to the debit of accounts for recording production costs within the established time limits.

Task 8.6.1

The organization received a certificate of conformity for its products for a period of 1 year. The costs of conducting mandatory certification amounted to:

the cost of services of a third-party organization for carrying out certification work - 35,400 rubles, including VAT - 5,400 rubles;
the cost of products transferred for certification - 6000 rubles.

No. p / p	Content of business transactions	Account correspondence		Amount, rub.
No. p / p	Content of business transactions	Debit	Credit	Amount, rub.
	Reflected the debt for the work on the mandatory certification of products (excluding VAT)
	Reflected the amount of VAT presented by a third-party organization for the work carried out on product certification
	Paid for the work of a third-party organization for the certification of products
	Written off the cost of products submitted for certification
	Presented to the budget for VAT deduction on work on product certification
	Part of the costs of mandatory certification of products was written off to production costs (36,000 rubles: 12 months)

Control tasks

Situation 1

In the reporting month, the organization manufactured two types of products: A and B. The organization's costs for the month amounted to:

cost of materials used: for the manufacture of products A - 42,000 rubles; for the manufacture of products B - 58,000 rubles; for maintenance of production equipment - 7000 rubles; for general business needs - 3000 rubles;
the amount of accrued wages: for workers for the manufacture of products A - 136,000 rubles; workers for the manufacture of products B - 164,000 rubles; specialists and employees of the main production - 33,000 rubles; administrative and managerial personnel - 67,000 rubles;
insurance contributions to off-budget funds - 26% of the accrued wages; deductions for insurance against accidents and occupational diseases 0.5%;
the amount of accrued depreciation: for fixed assets for production purposes - 14,000 rubles; for fixed assets of general economic purpose - 6000 rubles.

According to the accounting policy, the organization allocates general production and general business expenses by type of product in proportion to the total amount of direct costs.

Situation 2

Formulate business transactions and draw up accounting entries to reflect the following business situation in accounting.

The organization in the reporting month produced three types of products: No. 1, No. 2, No. 3.

The direct costs of the organization for the manufacture of products for the month amounted to:

products No. 1 -120,000 rubles;
products No. 2 - 180,000 rubles;
products No. 3 - 300,000 rubles.

Indirect costs of the organization for the month amounted to:

general production - 180,000 rubles;
general business - 240,000 rubles.

According to the accounting policy, the organization distributes overhead costs by type of product in proportion to the total amount of direct costs, and the organization does not allocate general business expenses by type of product, but writes them off at the end of the month to the cost of goods sold.

print version

Calculating payroll and creating payroll entries is the monthly responsibility of an accountant. It is preserved in any type of activity of the organization and under any tax regimes. We have prepared practical material that will help you correctly make all the entries and correctly reflect the salary in accounting.

salary in accounting

Accrual and payment of wages, as well as deductions from it, are reflected in account 70 “Settlements with personnel for wages”. This follows from the chart of accounts approved by the order of the Ministry of Finance of Russia dated October 30, 2000 No. 94n. When calculating salaries, the accountant uses the credit of account 70. When paying salaries, withholding personal income tax, alimony, and other things, the accountant uses the debit of account 70.

Analytics on account 70 must be maintained for each employee of the company.

Insurance premiums should be reflected on account 69 "Calculations for social insurance and security", and personal income tax - on account 68 "Calculations on taxes and fees" of the sub-account "Personal income tax".

Payroll posting dates

The payroll transaction for a particular month is dated by the last day of that month.

The posting date for the advance payment depends on which calculation method is adopted in the organization. There are two options:

The advance is equal to wages for the time actually worked in the first half of the month. At the same time, as a rule, reserve deductions are made equal to the amount of personal income tax, alimony, and so on. An advance payment entry is created at the end of the first half of the month for which it is accrued (for example, February 14 or September 15). Then they make a posting on reserve deductions.
The advance is equal to a fixed amount, which is calculated as a percentage of the employee's monthly salary (for example, 40%). With this option, you do not need to create a separate posting for the advance payment. Only the payroll posting is made for the entire month, dated the last day of this month (for more details, see: "").

Postings for accruing and withholding personal income tax, for writing off reserve deductions, for accruing insurance premiums and withholding alimony are usually made on the last day of the month for which the salary is accrued. And the postings for the payment of advance and wages, for the transfer of personal income tax and contributions - on the day when the money is debited from the account or issued from the cash desk.

Varieties of payroll and tax transactions

Payroll

In accounting, staff salaries are expenses for ordinary activities ( organization expenses).

Manufacturing companies reflect salaries in the debit of accounts: 20 "Main production", 23 "Auxiliary production", 26 "General expenses", 29 "Service production and farms". Trading companies - on the debit of account 44 "Expenses for the sale."

When calculating payroll, they make the posting:

DEBIT 20 (23, 26, 29, 44) CREDIT 70 — the salary of an employee of such and such

REFERENCE. When accruing an advance, calculated as a salary for the first half of the month, you need to make the same posting as when calculating salaries for the month.

Reserve deductions from salary for the first half of the month

Organizations in which the advance is equal to the salary for the time actually worked in the first half of the month often make reserve deductions in an amount equal to the amount of personal income tax, alimony, etc. They are shown in the debit of account 70 and the credit of account 76 “Settlements with various debtors and creditors” for the corresponding subaccount.

With reserve deductions, postings are made:

DEBIT 70 CREDIT 76 sub-account "Reserve deductions for personal income tax" - backup withholding of personal income tax from the salary of an employee of such and such

DEBIT 70 CREDIT 76 sub-account "Reserve deductions for alimony" - backup withholding of alimony from the salary of an employee of such and such

Deductions from salary: personal income tax, alimony, etc.

When withholding personal income tax, they make the posting:

DEBIT 70 CREDIT 68 subaccount "personal income tax" - personal income tax withheld from the salary of an employee of such and such

When withholding alimony, they make the wiring:

DEBIT 70 CREDIT 76 sub-account "Alimony payments" - alimony was withheld from the salary of an employee of such and such

In the case of other deductions, use the credit of the account that is appropriate for the particular situation.

If the advance is equal to the salary for the time actually worked in the first half of the month, and reserve deductions were made, then at the end of the month they must be written off.

When writing off reserve deductions, postings are made:

DEBIT 76 subaccount "Reserve deductions for personal income tax" CREDIT 70 - reserve deductions for personal income tax of an employee of such and such

DEBIT 76 sub-account "Reserve deductions for alimony" CREDIT 70 - reserve deductions for alimony of an employee of such and such

Calculation of insurance premiums

Like salaries, insurance premiums in accounting relate to expenses for ordinary activities. The accrual of contributions is reflected in the debit of accounts 20 (23, 26, 29, 44) and the credit of account 69 for the corresponding sub-account (sub-accounts are opened by type of insurance).

IMPORTANT. Account 70 is not involved in the posting for the calculation of insurance premiums. This is due to the fact that contributions are not included in wages and are not deducted from it.

When calculating contributions, they make the posting:

DEBIT 20 (23, 26, 29, 44) CREDIT 69 (sub-account by type of insurance)- insurance premiums.

Payment of advance and wages

The advance, as well as the accrued salary minus personal income tax, alimony and other deductions, are given to the employee. If the employee receives money at the cash desk, a posting is made on the credit of account 50 "Cashier". If money is transferred from the organization's current account to the employee's card, a transaction is made on the credit of account 51 "Settlement accounts".

When paying an advance and salary, postings are made:

DEBIT 70 CREDIT 50 — an advance payment (salary) was issued from the cash desk;

DEBIT 70 CREDIT 51- an advance payment (salary) was transferred from the current account.

Transfer of personal income tax and contributions

The organization must transfer personal income tax to the budget no later than the day following the day the salary is paid (clause 6 of Art. Tax Code of the Russian Federation). Insurance premiums for a particular month should be transferred no later than the 15th day of the next month (clause 3 of Art. Tax Code of the Russian Federation; h 4 tbsp. 22 Federal Law ).

When transferring personal income tax and contributions, the posting is made:

DEBIT 68 (69 corresponding sub-account) CREDIT 51 — transferred personal income tax (insurance contributions)

An example of a payroll entry

Two employees work in a trading company under employment contracts: Volkov and Zaitsev. Volkov's salary is 50,000 rubles. per month, Zaitsev's salary - 45,000 rubles. per month. According to the writ of execution, alimony in the amount of 25% of Zaitsev's income is withheld monthly.

According to the accounting policy, the advance is equal to the salary for the time actually worked in the first half of the month. When accruing an advance, the accountant makes reserve deductions for personal income tax and alimony.

On May 15, 2020, an advance payment for May was accrued: to Volkov - 20,588 rubles, to Zaitsev - 18,529 rubles. On the same day, the money was transferred to the employees' cards.

RUB 20,588 - Volkov's salary for the first half of May 2020 was accrued;

DEBIT 70 subaccount "Volkov's salary" CREDIT 76 subaccount "Reserve deductions for personal income tax"

RUB 2,676 (20,588 rubles x 13%) - reserve withholding of personal income tax from Volkov's salary;

RUB 17,912 (20,588 rubles - 2,676 rubles) - an advance payment was transferred to Volkov for the first half of May 2020;

RUB 18,529 — Zaitsev’s salary for the first half of May 2020 was accrued;

DEBIT 70 subaccount "Zaitsev's salary" CREDIT 76 subaccount "Personal income tax reserve deductions"

2 409 rub. (18,529 rubles x 13%) - reserve withholding of personal income tax from Zaitsev's salary;

DEBIT 70 subaccount "Zaitsev's salary" CREDIT 76 subaccount "Reserve deductions for alimony"

RUB 4,030 ((18,529 rubles - 2,409 rubles) x 25%) - reserve deduction of alimony from Zaitsev's salary;

12 090 rub. (18,529 rubles - 2,409 rubles - 4,030 rubles) - an advance payment was transferred to Zaitsev for the first half of May 2020.

On May 29, 2020, the salary for the second half of May 2020 was accrued: Volkov - 29,412 rubles, Zaitsev - 26,471 rubles. On the same day, the salary for May was transferred to the cards of employees, personal income tax was transferred to the budget, alimony was transferred to the claimant, and insurance premiums for May were accrued.

DEBIT 44 CREDIT 70 subaccount "Volkov's salary"

RUB 29,412 - Volkov's salary for the second half of May 2020 was accrued;

DEBIT 70 subaccount "Volkov's salary" CREDIT 68 subaccount "personal income tax"

6 500 rub. (50,000 rubles x 13%) - personal income tax was charged on Volkov's salary for May 2020;

DEBIT 76 sub-account "Reserve withholding for personal income tax" CREDIT 70 sub-account "Volkov's salary"

RUB 2,676 - reserve deductions for personal income tax were written off from Volkov's salary;

DEBIT 70 subaccount "Volkov's salary" CREDIT 51

RUB 25,588 (50,000 rubles - 6,500 rubles - 17,912 rubles) - Volkov's salary for May 2020 was transferred;

DEBIT 44 CREDIT 70 sub-account "Zaitsev's salary"

RUB 26,471 — Zaitsev’s salary for the second half of May 2020 was accrued;

DEBIT 70 subaccount "Zaitsev's salary" CREDIT 68 subaccount "personal income tax"

5 850 rub. (45,000 rubles x 13%) - personal income tax was charged on Zaitsev's salary for May 2020;

DEBIT 70 subaccount "Zaitsev's salary" CREDIT 76 subaccount "Alimony payments"

RUB 9,788 ((45,000 rubles - 5,850 rubles) x 25%) - alimony was withheld from Zaitsev's salary for May 2020;

DEBIT 76 subaccount "Personal income tax reserve deductions" CREDIT 70 subaccount "Zaitsev's salary"

2 409 rub. - reserve deductions for personal income tax were written off from Zaitsev's salary;

DEBIT 76 sub-account "Reserve deductions for alimony" CREDIT 70 sub-account "Zaitsev's salary"

RUB 4,030 - reserve deductions for Zaitsev's alimony were written off;

DEBIT 70 subaccount "Zaitsev's salary" CREDIT 51

RUB 17,272 (45,000 rubles - 5,850 rubles - 9,788 rubles - 12,090 rubles) - Zaitsev's salary for May 2020 was transferred;

DEBIT 68 subaccount "NDFL" CREDIT 51

12 350 rub. (6,500 rubles + 5,850 rubles) - personal income tax for May 2020 was transferred;

DEBIT 76 sub-account "Calculations on alimony" CREDIT 51

RUB 9,788 - alimony from Zaitsev's income for May 2020 was listed;

Calculate wages with deduction of alimony in the web service

DEBIT 44 CREDIT 69 sub-account "Calculations for pension insurance"

20 900 rub. ((50,000 rubles + 45,000 rubles) x 22%) - pension contributions for May 2020 have been accrued;

DEBIT 44 CREDIT 69 sub-account "Calculations for health insurance"

4 845 rub. ((50,000 rubles + 45,000 rubles) x 5.1%) - medical contributions for May 2020 have been accrued;

DEBIT 44 CREDIT 69 sub-account "Social insurance settlements in case of temporary disability and in connection with motherhood"

2 755 rub. ((50,000 rubles + 45,000 rubles) x 2.9%) - social insurance contributions were accrued in case of temporary disability and in connection with motherhood for May 2020;

DEBIT 44 CREDIT 69 sub-account “Calculations for insurance»

190 rub. ((50,000 rubles + 45,000 rubles) x 0.2%) - contributions "for injuries" for May 2020 were accrued.

DEBIT 69 sub-account "Calculations for pension insurance" CREDIT 51

20 900 rub. - pension contributions for May 2020 are listed;

DEBIT 69 sub-account "Health insurance settlements" CREDIT 51

4 845 rub. - medical contributions for May 2020 are listed;

DEBIT 69 sub-account "Social insurance settlements in case of temporary disability and in connection with motherhood" CREDIT 51

2 755 rub. - social insurance contributions in case of temporary disability and in connection with motherhood for May 2020 are listed;

DEBIT 69 sub-account “Calculations for insurancefrom accidents at work and occupational diseases» CREDIT 51

190 rub. - contributions "for injuries" for May 2020 are listed.

In conclusion, we note that payroll entries will be somewhat simpler if the organization pays an advance in a fixed amount. In such a situation, you do not need to record reserve deductions and then write them off. In addition, payroll transactions need to be created only once - at the end of the month. In all other respects, postings with a fixed advance will be the same as in our example.

Business entities engage hired personnel on the basis of labor agreements that provide for the payment of a certain amount of remuneration to employees of the company for their work. The processes for calculating and issuing such amounts must be reflected in accounting. For these purposes, postings on wages and taxes are used.

Sets the following accounts, with the help of which the accrual and payment of salaries to employees working in the company under employment contracts is carried out:

Accounts for cost accounting by their places of occurrence - 08, 20,23,25,26,28,29,44, 86, 91, 96, 99. - are used to calculate salaries for company employees employed in various structural divisions of the company.
Account 50 - to reflect the payment of salaries from the company's cash desk.
Account 51 - to reflect the transfer of remuneration to employees to their bank accounts.
Account 68 "PIT" - is used when the employer fulfills the duties of a tax agent to withhold and transfer wages.
Account 69 - used to calculate benefits included in the employee's salary, but paid from social insurance funds; this account is also used when a company, within the framework of compulsory social insurance, accrues contributions to the PFR, MHIF, FSS on wages.
- used when accruing and issuing earnings to employees. This account collects information about payroll settlements with the employee.
Account 73 - is used when there are other relationships with the employee that are associated with deductions from his salary. First of all, this is the return of loans granted, compensation for damage caused to the organization, accrual of compensation for the use of personal transport, etc.
- it is applied in the case of withholding on writ of execution received by the company in favor of the third sheet, as well as on the basis of an application from the employee on a voluntary basis. This account also reflects the deposit of salaries.
Account 84 - used when accruing amounts due to an employee, the source of which is the company's profit.

Payroll transactions

Salary accrued, posting in the table:

Debit	Credit	Operation designation
08	70	Earnings accrued to employees when creating or acquiring non-current assets
	70	Earnings of the main employees of the company were accrued.
23	70	Earnings of auxiliary workers of the enterprise are accrued.
25	70	Earnings of the general shop workers of the organization were accrued.
26	70	The salary of administrative and managerial employees has been accrued.
29	70	Service personnel paid.
44	70	Earnings accrued to employees when selling goods
91	70	Accrued earnings to employees involved in the disposal of fixed assets and materials.
20, 96	70	Vacation pay was accrued to employees of the company (without creating a reserve and with creating a reserve for future payments).
20	70	Compensation for unused rest time and severance pay upon dismissal
69	70	Disability allowance paid.
84	70	Financial assistance accrued, a bonus from the company's profit
84	70	Dividends accrued to a company member when he is an employee of the company
97	70	Accrued earnings to employees at the expense of deferred expenses.
99	70	Earnings were accrued to employees who are involved in the elimination of emergency consequences.

Postings in a budgetary institution

In budgetary institutions there is a different Chart of Accounts than for commercial enterprises.

The table below contains the postings for the calculation and payment of salaries in budgetary organizations.

Debit	Credit	Operation designation
040120211	030211730	Accrued earnings to employees of a budgetary organization
030211830	030301730	Deducted from income tax
030211830	020134610	Salary paid in cash from the cash desk of the organization
040120213	030310730	Contributions to the FIU
040120213	030302730	FSS contributions accrued
040120213	030307730	Contributions to the MHIF are accrued
040120213	030306730	Accrued contributions from the National Assembly in production
030211830	030402730	Deposited unpaid salary
030211830	020111610	Transferred salaries to employees' card accounts
030211830	030403730	Deductions made on the writ of execution
030302830	030213730	The disability allowance was accrued (at the expense of the Social Insurance Fund).
040120213	030213730	Benefits accrued at the expense of a budgetary organization (3 days).

Tax payment transactions

Personal income tax must be withheld from the employee's salary. In addition, contributions to social funds and for injuries are accrued for the entire amount of earnings.

Contributions are charged to the same cost accounts as the employee's salary. The transfer of such obligatory payments occurs only by non-cash method within the terms established by law.

Debit	Credit	Operation designation
70	68	Withdrawal of income tax
73	68	Personal income tax withheld from material assistance (if it is more than 4000 rubles)
68	51	Transferred tax to the budget
20, 23, 25, 26	69/PF	Contributions to the pension fund
20, 23, 25, 26	69/SOC	Social security contributions paid
20, 23, 25, 26	69/MED	Medical contributions paid
20, 23, 25, 26	69/TRAUM	Accrued contributions to the FSS for injuries
69/PF	51	Contributions made to the pension fund
69/SOC	51	Social security contributions paid
69/MED	51	Medicare contributions paid
69/TRAUM	51	Paid contributions to the FSS for injuries

Examples of accounting entries

Consider accounting entries for wages examples in the table.

Payment of salary on time

Salary can be paid from the cash desk of the organization, or by bank transfer to a card or bank account.

Payout deposited

If the salary is issued to employees in cash, there is a period of issuance specified by law. If, upon its completion, undisbursed amounts remain at the cash desk, then such a salary is subject to deposit, i.e., returned to the current account. It must be issued upon request.

Debit	Credit	Operation designation
50/1	51	Money received from the current account to the cashier for the payment of salaries
70	50/1	Part of the salary paid to employees
70	76/4	Deposited wages not issued on time
51	50/1	Money returned back to the current account
76/4	50/1	Deposited salary issued at the request of the employee
76/4	68
68	51	Transferred personal income tax to the budget
76/4	90/1	Unclaimed wages written off to other income

Paying salaries to a bank card (salary project)

The peculiarity of accounting for the issuance of salaries lies in the way it is processed by the bank. If the company sends a single register, and the entire amount of the document is debited from the current account, then it is more correct to make such a payment through account 76.

Attention! If, according to the register, the bank forms a separate payment for each person, then you can directly put the issue on account 51. You also need to remember about the commission that the bank charges for such operations.

Compensation for the delay

The law establishes that if the employer makes a delay in the payment of wages, he is obliged to independently calculate and pay compensation to employees for this event. Such a payment is not taxed, but it is necessary to accrue social contributions on it.

Salary refund

The return of the excess salary issued can be made on the voluntary initiative of the employee himself to the cash desk or to the account, or it can be withheld by the organization from the salary of the following periods on the basis of a written application.

Debit	Credit	Operation designation
Voluntary return
20, 23, 25, 26	70
70	68	Income tax withheld
70	50, 51	Issued in cash or non-cash
26	70	STORNO - the amount of salary has been adjusted
70	68	STORNO - adjusted personal income tax
73	70	Overpaid salary
50, 51	73	Surplus salary returned to the cashier or to the account
Employer retention
20, 23, 25, 26	70	Payroll done
70	68	Income tax withheld
70	73	Excessive amounts withheld from wages
70	50, 51	Issuance of the balance of salary in cash or non-cash

Payroll deductions

All deductions can be divided into mandatory and voluntary. Mandatory include personal income tax, deductions on writ of execution and similar documents. To voluntary - those deductions that are made with the consent of the employee on the basis of an application issued by him.

Payment of financial assistance

Financial assistance is a payment to an employee at the expense of the organization's profits. If its amount is less than 4,000 rubles, then personal income tax is not withheld from such a payment.

Debit	Credit	Operation designation
84	73	Calculation of material assistance to an employee
84	76	Accrual of assistance to a person who is not an employee (relative, etc.)
73, 76	68	Personal income tax withheld (if assistance is more than 4000 rubles)
73, 76	50/1	Financial assistance issued from the cash desk
73, 76	51	Financial assistance transferred from the current account
84	69	Funding contributions made

sick leave

Formation of postings for the payment of sick leave depends on whether the region takes part in the project for direct payments. In this case, the organization accrues and shows in accounting only that part of the sick leave that comes from its funds.

Debit	Credit	Operation designation
20, 23, 25, 26	70	Sick leave accrued for 3 days at the expense of the organization
69	70	Sick leave accrued at the expense of social insurance (for regions not participating in direct payments)
70	68	Withheld personal income tax from sick leave
70	50, 51	Sick leave issued in cash or transferred through a bank

Vacation

According to the Labor Code, each employee is entitled to a period if he has worked a certain amount of time. The reflection of such a period in accounting depends on whether the company creates a reserve for vacation. In addition, if the vacation period is two months, payment for the next month is deferred.

Debit	Credit	Operation designation
Using reserve
20	96	Formation of a reserve for holidays
96	70	Leave accrued to the employee
96	69
70	68	Income tax withheld
70	50/1, 51
Without reserve use
20, 23, 25, 26	70	Accrued vacation for the current month
97	70	Vacation accrued for the next month
20, 23, 25, 26	69	Accrued contributions to social funds for vacation
97	69	Accrued contributions to social funds for vacation, which falls on the next month
70	68	Income tax withheld
70	50/1, 51	Vacation pay paid

Payment of salaries in kind

The law allows to give part of the salary to the employee in kind. However, this amount cannot exceed 20% of the total payroll. On account of earnings, property can be issued that can be used by the employee or be useful.

Debit	Credit	Operation designation
70	90/1	Salary paid to an employee in kind
90/2	43, 41	Written off the cost of goods issued on account of wages
70	91/1	Other property issued as salary (materials, fixed assets, etc.)
91/2	01, 08, 10	Written off the value of property issued as a salary
02	01	Written off depreciation on fixed assets transferred to pay salaries

Important! It is forbidden to issue alcoholic beverages, narcotic or poisonous substances, weapons and ammunition, IOUs as payment.

The debit is responsible for the employee's place of work. 20 - if the employee is involved in the main activity, 23 - if the employee is an auxiliary production. 25 are general production expenses, 26 are management expenses, and 29 are maintenance expenses. 44 account is used by trade enterprises.

Since the employer is also a tax agent for his employee, he must withhold and pay the amount of personal income tax. In Russia, the basic personal income tax rate is 13%. Therefore, the employer must withhold the amount of personal income tax from the accrued wages.

Payroll transactions

on wages, including basic and additional wages, as well as incentive and compensation payments;
on accrual and payment of material assistance, allowances and compensations;
on payment of vacation pay and compensation for unused vacation;
on deductions from wages to compensate for losses from marriage, shortages, theft, damage to material assets, etc.;
on payment by employees of trade union dues, utilities and other services;
on deductions from wages on writ of execution based on a court decision, etc.

On credit, account 70 entries show the amounts owed by the enterprise/organization to the employee, on debit - a decrease in such debt due to the payment of wages or other amounts due to employees in accordance with the law, or the employee's debt to the enterprise.

Salary accrued to workers for the production of posting products

This is how the accrual of salary and bonuses is taken into account if payment is made at the expense of the enterprise, which the enterprise will then include in the cost of production. If a separate premium is formed, which will not affect the cost of production, then the following entry is made:

wages of workers performing general economic work - 75,000 rubles;
salary of the management personnel of the organization - 250,000 rubles;
deductions for social needs - 87,750 rubles;
depreciation of fixed assets for general purposes - 160,000 rubles;
the cost of materials used for the current repair of fixed assets for general economic purposes - 66,000 rubles;
rent for the use of fixed assets for general economic purposes - 200,000 rubles.

Payroll transactions

In the process of remuneration, the main postings are related to payroll. The procedure for calculating the amounts of remuneration depends on which SOT (remuneration system) operates at the enterprise. In accordance with the provisions of labor law, companies can apply tariff, tariff-free and mixed systems.

In accordance with the provisions of the Order of the Ministry of Finance No. 94n dated October 31, 00, salary entries are made using the account. 70 "Settlements with personnel for wages." This account is active-passive, increases on credit, decreases on debit. We will analyze how to reflect in the accounting of the enterprise the accrual of remuneration to employees, the issuance of amounts, as well as deductions.

Payroll and tax records

As a rule, wages and the provision of a social package act as the main motivator for personnel of any level. In this article, we will look at how payroll accounting is conducted. We will study the entries that are formed in accounting when calculating wages for workers in the main production, service personnel, engineers, managers and other categories of workers.

The debit reflects deductions from personal income tax, previously called income tax, amounts to pension and other social funds, other deductions - alimony, fines, payment of loans and utilities for transfer according to the application of the employee. It also contains the amount payable, which is entered into a special statement.
The credit side is formed from accruals, which contain amounts for salary, tariff, allowances and bonuses in accordance with the data provided by the time sheet f. No. T - 12 or tariff scale.
Accruals and deductions are fixed in relation to each employee separately:

Payroll transactions

If an organization applies PBU 8/2010 “Estimated Liabilities, Contingent Liabilities and Contingent Assets”, then as employees become entitled to annual paid leave, an estimated liability is recognized in the amount of vacation and insurance premiums due to employees from them. In this case, instead of account 70 (69 - for insurance premiums), account 96 "Reserves for future expenses" is used. And when granting a vacation (calculating vacation pay), a posting is made: Debit 96 Credit 70 (69)

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Payroll and its reflection in the accounts of accounting

Accounting procedure construction of a fixed asset depends on the selected accounting method:
- contract (if the work is carried out by third-party contractors);
- economic (if the company is building independently).
Thus, if the construction is carried out by a contract method, then, after the work is completed, an act is drawn up indicating the estimated cost of construction. On the basis of such an act, postings must be made:
Debit 08.3 Credit 60
- reflects the cost of construction work;
Debit 19.1 Credit 60
— reflects the amount of VAT indicated in the invoice of the contractor.
If the construction of a fixed asset is carried out in an economic way, then all costs associated with construction (the cost of building materials, depreciation of fixed assets used for construction, wages of workers, etc.) are also taken into account in the debit of account 08.
This is reflected in the account as follows:
Debit 08.3 Credit 10
- reflects the material costs of construction;
Debit 08.3 Credit 02
- reflected the cost of depreciation of fixed assets;
Debit 08.3 Credit 70.69
- reflects the cost of wages for builders and deductions made to off-budget funds.

In accordance with Art. 129 of the Labor Code of the Russian Federation wage- remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. It follows from the norms of this article that wages include various payments, which are divided into the following main components of wages:
- the basic salary, which is a remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
- the compensation part, which includes additional payments and allowances, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination;
- the incentive part, which includes additional payments and allowances in the form of bonuses, incentives, etc.
Forms and systems of remuneration are chosen by the management of the organization separately for each production, site or group of workers. This or that form of remuneration may be fixed in the collective agreement. It is worth remembering that the payroll system should be simple and understandable for every employee. In addition, when determining the terms of remuneration, the employer is obliged to comply with all the guarantees established by the Labor Code of the Russian Federation, namely: each employer is obliged to make compensation payments, which are one of the components of wages, and also to protect the interests of employees who are forced to work in conditions deviated from normal.
The legislation does not restrict the employer in the right to establish any incentive bonuses, as well as their number and size. Forms of remuneration are provided: piecework and time.
Regardless of the form and system of remuneration for accounting for settlements with employees of the organization, the Instructions for the use of the Chart of Accounts provide for the opening and maintenance of a synthetic account 70 “Settlements with personnel for remuneration”, which takes into account calculations for all types of payments owed to employees, including:
- for wages;
- on the payment of benefits;
- on payment of vacation pay and remuneration for the length of service.

Wages accrued: posting, accrual features and recommendations

The process associated with the calculation of wages is time-consuming and painstaking. For an accountant, it can cause a lot of small questions. For example, how wages should be calculated. The entry reflecting this operation may also raise questions, contain any nuances that depend on the activities of the enterprise, the availability of its own production. Therefore, you should study a number of information that can be understood by a novice accountant or explain something to an already experienced and seasoned professional.

The first option is actively used in manufacturing enterprises. The second option is chosen by those organizations and for those professions in which it is difficult to determine the amount of work. For example, it is difficult to determine the scope of tasks performed by a lawyer or accountant.

Payroll and accounting

In order for the employee to be able to receive a salary later, the accounting department deposits it - a temporary reservation for a future payment by returning it to a bank account or placing it at the cash desk (but in this case, the deposited salary will reduce the cash limit).

In order to reflect in accounting information about other types of labor payments - vacation pay, travel allowances - the same correspondence is used. But it must be borne in mind that in the entries used in the calculation of wages and those that characterize the issuance of, for example, vacation pay, the dates of withholding and calculation of personal income tax are determined differently.

Accrued wages to workers

From this article you will learn: What postings to reflect the payment of salaries to employees How does the accounting of salaries depend on the division in which the employee works What features should be taken into account when paying salaries to employees of a separate division

In many companies, in addition to the main production, there is also an auxiliary one. In accounting, the debit of account 23 "Auxiliary production" reflects direct costs associated directly with the release of products, the performance of work and the provision of services. For example, the company's debt to its employees is written off there.

05 Aug 2018 314

Calculating, paying the necessary contributions and issuing wages is one of the most difficult tasks for an inexperienced accountant. At the same time, work with wages is one of the primary tasks of accounting. How to calculate the salary, pay the amount due to all budget funds and then give the remaining money to the employee? You will find answers to all these questions in this article.

Salary accrual

The first task is to calculate the RFP. Almost all RFP entries include 70, which is responsible for wages. Since it is included in the category of "forming the finances of an enterprise", it is passive. On debit, we reflect the amount of write-offs (payments, payments to insurance funds, etc.), and on credit, we will calculate wages.

Account 70 takes into account absolutely all payments in favor of employees (compensations, vacations, salaries, bonuses, etc.).

Analytics is conducted in the context of each employee or in general for the structural unit. When wagering, the following is used

Dt 20, 26, 23, 25, 26, 29, 44

Now about the amount. If analytical accounting for the 70th is not kept, then the posting is made out for all the funds that are accrued for all employees employed in this area of \u200b\u200bthe enterprise. Those. if the main production of the RFP is accrued in the amount of 400,000 rubles, then there will be a posting

Dt 20,400,000 rubles
Kt 70

But more often accounting is kept in the context of each employee. So, if Ivanov I.I. - an employee of the sales department, will have to receive, without deducting taxes, 38,000 rubles, then the next accounting entry will be made.

Dt 44 38,000 rubles
Kt 70 (Ivanov. I. I.)

According to Dt 91.2
According to Kt 70

For the amount of the prize. With this posting, we attribute the payroll to additional expenses. This method is used in companies that pay bonuses to their employees at the expense of profit, not considering these costs as production.

Also, there are specific wirings that are used very rarely.

According to Dt 97
According to Kt 70

This is a salary that is accounted for as a deferred cost. Most often, these are employees who are developing something that can bring money to the enterprise in the future.

Dt 99
Kt 70

Posting on the accrual of RFP to liquidators of emergency situations and other natural disasters.

Dt 69
Kt 70

Posting on the accrual of funds from extra-budgetary funds (sick leave, work-related injuries, etc.).

Payroll is calculated on the last working day of the reporting period (month), regardless of when the payout occurs.

Issuance of wages

The issuance of wages occurs in accordance with the internal documents of the organization, regardless of when the accrual occurred.

There are only two transactions for issuing a RFP:

According to Dt 70
According to Kt 50

This is if the funds are issued in cash from the cash desk of a credit institution. Now rarely used.

According to Dt 70
According to Kt 51

If wages are paid by bank transfer, they are credited to the employees' bank account. Used more and more.

An accounting entry means that the debt to employees has been reduced by the amount of funds issued. Also, the amount of the advance is debited by the same posting from the accrued wages.

Withholding personal income tax

This is done by wiring.

According to Dt 70
According to Kt 68 subaccount 01

For an amount equal to 13% of the accrued wages. Tax deductions are taken into account (for example, for a child - 1400 rubles). In order to correctly calculate the amount of personal income tax payable, in the presence of tax deductions, it is necessary to subtract the amount of tax deductions from the amount of the accrued RFP and then multiply by 13%.

So, if an employee has a child, then he is entitled to a deduction in the amount of 1,400 rubles. With a salary of 23,000 rubles, the amount of personal income tax payable will be equal to: 23,000 - 1,400 * 13% = 3,068 rubles

If there are any other deductions, for example, alimony, then the amount of personal income tax will be paid first, and only then, other deductions will be considered from the salary after tax.

Payment of insurance premiums

In addition to paying the salary, the employer is obliged, but at his own expense, to pay money to the compulsory social and medical insurance funds for his employees.

Insurance premiums are related to the expenses of the enterprise and also form the cost of production. Accordingly, the accrual will occur by posting:

By Dt 20 (23, 26..)
According to Kt 69.1; 69.2; 69.3.

Depending on which of the funds the funds will be sent to, one or another subaccount will be used.

69 subaccount1 - Expenses for social. insurance.
69 subaccount 2 - Pension.
69 subaccount 3 - Medical.

Payment of insurance premiums includes closing 69 accounts and transferring funds from 51 accounts. So, accounting entries will be made:

According to Dt 69.1 - 69.3
According to Kt 51

This posting means that the accrued insurance premiums were paid from the organization's current account. Up-to-date information on the rates of insurance premiums, the timing of their payment and the documents that must be provided is indicated in 212-FZ.

Payroll deductions

There is a big difference between how much is credited and how much is paid out. In addition to paying tax, the employer is required to deduct the amount of the advance from.

But beyond that, there are a few other deductions that can affect wages.

Non-return of the accountable amount. If the employee took the money under the report and could not return it, and also did not report on their spending, then the following accounting entry is drawn up:

According to Dt 70
According to CT 71

It means that the amount that the employee took under the report was deducted from the employee's salary.
In the event that an employee caused material damage to the enterprise, and the commission confirmed this fact, he is subject to liability. A schedule for the repayment of the amount of damage is drawn up, and the following accounting entry is made every month:

According to Dt 70
According to CT 73

It means that the amount of the monthly payment for material damage is deducted from the salary.

Also, there are cases when material damage is discovered only during the inventory, reconciliation of values and other periodic inspections. Then, after the identification of the MOT, monthly compensation of costs occurs at his expense. In these cases, an accounting entry is made:

According to Dt 70
According to Kt 94

In these three cases, the deduction from the salary cannot be more than 20% of the employee's income.
There are times when an employee wants to buy shares in an enterprise for salaries. Then the accountant makes the following entry:

According to Dt 70
According to Kt 75

The cost of shares is deducted from the RFP

And the last case is when, by decision of the court, various deductions will be made. This includes child support, compensation to victims, as well as other similar deductions. Their amount is assigned individually, also by a court decision, but cannot exceed 50%. But in special cases, compensation can reach up to 70%.