Payroll - wiring. Posting Payroll

Muhoro - izvi zvinoreva tichitarisa mari chikwereti kune munhu kuti basa rinoitwa. chitsama Its ndiko kwainyanya chokuvapo kwevanhu uye azadzise zvaanoda. Mubayiro pamwero anoenderana zvinhu zvakawanda, zvakadai ruzivo, unyanzvi, nhamba maawa akashanda kana mugumisiro basa. Huwandu dzakava ine mumatanho anoverengeka. Funga Mhando chikuru mubayiro uye zvinofanira nekurangarira kuti.

mubayiro siyana

Pakusarudza mari nokuda mushandi chokupika basa, chinofanira kuva hwaro pamusoro iyo zveakaunzi uye kuvimba kana kuita kuverenga. MuRussia, vakashandisa mumwe maviri siyana mubayiro: nguva eBhaibheri kana piecework. Kukosha Akatsunga inobva rokutanga chaizvoizvo kuitwa kumabasa uye nguva unhu yaro. Panyaya iyi, mushandirwi anogona kushandisa sandara zvazvingava Hourly kana mari vhiki, kana kuisa uwandu pamwedzi muhoro. Kana pakuverenga muripo neimwe awa vhiki kana yaipedzerwa mubayiro mumwe mwedzi dzingasiyana zvishoma. Izvi imhaka dzakasiyana nhamba kwekushanda mazuva. Chitsama muhoro anoramba kuzochinja.

Direct piecework chimiro remuneration kunoenderana mugumisiro kubudirira mushandi unongotaura. Panyaya iyi, muripo yakatarwa chairema kukarukureta kuramba kuchinja kunyange zvakanaka simba okuwana. A yakafanana hunhu ane mumwe-kure yezvinhu, asi muripo anoitwa zvizere Vhoriyamu okuwana / rakarongeka kutengeserana. Nzira idzi dziri ainyanya kushandiswa kukurudzira vashandi, umo zvinoenderana mabasa nemari kambani. Pasinei netsika umo mushandirwi anoita Payroll, wiring zvinoriumba akafanana.

The mari uye kushivirira kuti: Charging, muripo, wiring, mamirire

Imwe neimwe nzira remuneration, maererano chibvumirano anogona kupa kwegadziriro bonuses apo rokusanganira kana kunyange akaponesa kwazvo kuna mushandi kuronga. uye zvimwe dzichashivirira anogona kuzviwana mumwe kambani kuti:

• ukuru vaunganidza nokuda kambani;
• zvinokuvadza ezvinhu;
• kunzwisisa kwakaita mabasa;
• mutange;
• nguva, kufamba;
• dzimwe surcharges.

Verengai dzichashivirira vanobatanidzwa mune Payroll. Urongwa yakaitwa, mumwe kana kupfuura, kana mamwe mubhadharo anoitwa gare gare. Kana pakuverenga tichiregeredza Payroll zvikanzi, uye pamusoro mubhadharo - DEBIT kuti inodzokorora nzira nokuda nyaya mari kusvika mushandi.

Process Payroll

Paumbwe mari nokuda vashandi kunoitika mumatanho dzakawanda. First zveakaunzi vachishandisa mashoko pamusoro characterization kuti chokupika basa mabasa, anoti yaipedzerwa chezita mubayiro. Zvino akaita yomutero yaanobhadhara, uye mushandi anotambira mari mukati waakaudzwa nguva. Tsika vezita uye chaidzo mubayiro zvinoratidza mu dzemaitirwe pepa.

Time okutambirwa mari yakafanira kunobva pakuti mitemo Huri sangano wacho. Kazhinji, izvi vhiki rokutanga romwedzi itsva. Kazhinji, pakapera musangano chinopa mukana imwe nguva.

Vamapoka chakaita zvokugadzirwa uye Analytical chizvidavirire mubayiro

Kuunganidza mashoko pamusoro kubhadhara kuti aiwana mari vomureza chati nenhoroondo inopiwa 70. Panyaya pachiyero ine pusa marongerwo uye kuongororwa rinoitwa pasi chikwereti, izvo zvinoreva chikwereti ari zvebhizimisi kuti vashandi pamusoro mubayiro.

Pamusoro Kubhadhara mari kana nhoroondo iri debited mari. Nokuti mushandi ose, mumwe yoga Analytical nhoroondo pamusoro iyo Payroll. Urongwa Kazhinji sezvinotevera: AT 70 subsch. "Ivanov I. I." CR 50/51.

Inotungamirwa chaiyo mubayiro: mutero mari

Yokutanga fanira mubhadharo kuti bhajeti - mutero pamusoro mari muviri vanhu. Nokuti kwayo kukarukureta kushandisa Verengai chezita mubayiro, izvo kubvisa uwandu chikwereti mutero mari. Maererano nomutemo Russian vanogona kutarisira:

• akaremara kubvira pauduku;
• Vabereki vevana kusvikira makore 18 ari kudzidzisa dzidzo yepamusoro makore 24 (rupiwe kuti mwana mumwe nomumwe);
• Vakwikwidzi of paChernobyl tsaona yenyukireya;
• vabereki vevana vakaremara nemapoka I uye II;
• vashandi vari mamwe mamiriro ezvinhu zvaitaurwa, Mutemo.

Kana mushandi asina kufanirwa kutapudzwa mutero nechigadziko, dzemaitirwe anotanga pakarepo yatangwa chezita mubayiro nokuda kuwedzera imwe sandarara zvazvingava. Ngatitii mushandi vaiita chikuru kugadzirwa. Kwema vane zvinotevera hurongwa:

1. Created chizvidavirire kupinda: Payroll Debit "Primary kugadzirwa" KT "muhoro".
2. Made yaanobhadhara pachake mari mutero: AT 70 Km 68 (subsch "Income Tax".).

mutero kuchinjirwa anoitwa iri pamwedzi hwaro nezvose dzakava mari kuti kuzviuru. Detailed mashoko chitsama mari, mutero unodiwa uye mhando mari vanobatanidzwa Database iri huri Tax Code.

Kuisa Payroll kuti mumagariro kuchengeteka zvipo

Uyezve, pane kubhadhara uye rokumanikidzirwa kubhadhara yokushamwaridzana mari, izvo zvinosanganisira:

• RF mudyandigere Fund pa mwero 22%;
• fanira zvokurapa mari. inishuwarenzi mu uwandu 5,9%;
• evanhu kuchengeteka Fund pa mwero 2,9%;
• inishuwarenzi Fund pamusoro tsaona kubva 0.2 kusvika 8.5%.

Mipiro nokuda mushandirwi, kana pakuverenga uwandu hwavo chezita mari yacho mushandi. Kuisa Payroll, kufungisisa zvemagariro kubhadhara iri bhajeti kuchaita seizvi:

• DT "Primary kugadzirwa" KT "muhoro" - mubayiro mushandi chikuru kugadzirwa zvitoro;
• DT "muhoro" KT "gomba" - kundinyima pachavo mari mutero;
• DT "Primary kugadzirwa" KT "kubhadhara kuna Social Insurance Fund" - kuongororwa muna FSS;
• DT "Primary kugadzirwa" KT "kubhadhara kuti mudyandigere Fund" - inoratidza mari kuti mari kuti mudyandigere Fund;
• DT "Primary kugadzirwa" KT "kubhadhara FFOMS" - mari dzakava kusvikira chengetedzo ari inishuwarenzi utano Fund.

Wiring "Payroll vashandi" iri pamwedzi hwaro pamwe kunyoresa nhoroondo migove mitero wakabata mumuviri uye dzepamutemo masangano.

Kuswedera kukwira Postings kuti accrual uye kuripwa muhoro kubva "A" kusvika "Z"

Mumwe mureza uye zvakafanana nzira nokuti mabhizimisi zvose zviri Payroll. Wiring, muenzaniso kugadzirira iyo dzichakurukurwa, zvichabatsira kusimbisa mashoko yokungotaura zvinhu uchidzidzira. Iva ezvinhu: zveakaunzi Korableva NA makore 10 Zvakaitika zvebhizimisi "Promsvyaz". Maererano basa chibvumirano, mwedzi yose iye rinovimba ukuru bhonasi, inova 25% of muhoro 15 zviuru. Rubles. Overcharging uye ipai Korablevoy N. A. mubayiro shoma, uyewo kuti mari yose inodiwa.

Tinotanga kero:

1. Tinofanira kutanga kuverenga yaipedzerwa kubhadharwa. Kuti aite izvi, isu ngaaverenge kukosha kwomugove: 15 000 × 25% = $ 3.750. mubayiro vachava: 15000 + 3750 = 18 750 rubles. Wiring: AT 26 Km 70 - 18 750 rubles.
2. Gomba inopfuura pasina mutero mari yezvinhu: 18 750 × 13% = peji 2438, ( "gomba" subsch.) AT 70 Kr 68 - 2438 S. .. mubayiro Real achava: 18 750 - 2438 = 16.312 p.

3. Dzakava Verengai kubhadharwa kuti PD: AT 26 Kr yakasvika 69.2 18 750 × 22% = 4125 p.
4. Allocations kuna FSS: 18 750 × 2,9% = 544 p. - Am 26 Km 69,1.
5. Mari kuti akabhadhara FFOMS: 18 750 × 5.9% = 1107 p. - Am 26 Km 69,3.
6. Korablevoy N. A. wakabudiswa kubva mari mubayiro: AT 70 Kr 50 - 16 312 p.

kubhadhara zvimwe

70 pamusara hakusi chete kukanzura kana Payroll. Wiring pamwe kushandiswa kwayo zvinogona akambochera uye kubhadhara:

• nezvinetso zvamagariro, Somuenzaniso, makomborero (pamwe tsamba 69.1);
• zororo uye pakufamba;
• kudzikamisa panyama kukuvara, zvichiguma pakuita mabasa pamutemo;
• muripo kushandiswa private chokufambisa nezvimwe mari.

Mukuwedzera, kambani iri kodzero bvisa kubva mibairo uwandu zvinhu kukuvadzwa vakauya nokuda mushandi, kana receivables zvinenge nzira.

Muhoro - kwainyanya zvaivararamisa kwevanhu. Unogona kurishandisa kuita mabasa kunoita nokusika akanaka ezvinhu kuti kukura akaitwa uye reNational upfumi. Zviratidzi inotambirwa unotipa kuzotonga mararamiro nokugadzikana zvose wacho uye nyika yose.