Job description of an accountant calculator sample. Job description of an accountant (salary section). I. General provisions

There are many current vacancies in the economic field. True, the most popular today is the "payroll accountant." This is because every company, organization or firm pays a salary. Accordingly, a professional in this field will always be in demand.

Accountant position

The responsibilities of a payroll accountant are quite extensive. These include the calculation of salaries, the accrual 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, additionally provide information 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 in a timely manner.

Requirements

An accountant-calculator is hired only with a higher education. Regular courses are not enough here. In addition, the work experience in such a position must be at least three years. An important point is the possession of a computer, standard and specialized programs, as well as office equipment.

Responsibilities of a payroll accountant for a resume must be specified. They should be written in a separate paragraph. It is important to take a little more time to list your strengths on your resume. This will help the management to make a positive decision in the selection of 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

A payroll accountant should be classified as a professional. Therefore, the decision to hire 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, work experience in a financial structure must be three years or more. The duties of the accountant include subordination to the chief accountant.

The payroll specialist should work on the basis of:

• standards;
• project materials, if there are clarifications related to the working specifics;
• the charter of the organization;
• rules that exist within the company;
• orders and various requirements signed by the company's management;
• instructions.

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 economic activity;
• system, profile and specialization of the enterprise;
• existing provisions, instructions, on the calculation of wages;
• rules for performing operations, document management for accounting;
• the procedure for processing settlements and their forms;
• system of acceptance and registration of funds, as well as material and other valuables;
• the procedure for settlement with debtors and creditors in accordance with regulatory documents;
• system of taxation of legal entities and individuals;
• rules for writing off accounts for missing amounts and debts;
• a system for conducting inventory activities, as well as accounting for economic values;
• terms of drawing up the balance sheet and reports;
• system of organization of production and management;
• labor protection and safety.

Who performs the duties of a payroll accountant in his absence?

For the period of time when the accountant-calculator is on vacation, his duties are performed by an executing person. At the same time, 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, he is subject to the same requirements as a payroll accountant.

Functions of an accountant

These include the calculation of wages for work and settlement with employees. It is important to evaluate and review employee hours. In addition, you need to work with documents, deal with the transfer of contributions, taxes. It is also important to use accounting information correctly.

Job Responsibilities

Job responsibilities of a payroll accountant include a range of specific tasks. At the end of the month, you need to 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 accepts and checks sick leave, deals with payroll, contributions to extra-budgetary funds, personal income tax. He accrues vacation pay, benefits, produces when employees are dismissed. This specialist also makes reconciliations with regulatory authorities (PFR, FSS, IFTS), takes part in inspections, and provides the necessary information. He registers the relevant postings, transactions and posting to the desired account in a specialized program.

In small organizations, the duties of a payroll accountant include not only accrual, but also the transfer of taxes and contributions, payments to employees. In large organizations, separate specialists are involved in payments. Also, in small companies, an accountant may be assigned the duties of a personnel officer.

In addition, it is important to take part in the improvement of the types and methods of accounting, while using modern technology and information technology, using new sources and knowledge gained in advanced training courses. It should also be assisted in conducting an economic analysis of the enterprise, based on accounting records in order to identify the company's existing reserves and improve the document flow as a whole. All of the above captures the duties of a payroll accountant. The budget of the company must always be in order. It is necessary to additionally monitor the safety of accounting documents, deal with their execution in the appropriate order for the archive. After that, 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 make amendments to them regarding reference and regulatory information.

Rights

The payroll accountant has certain rights. He may demand from the management of the company appropriate conditions for the performance of his functions. It is important for an accountant to know about existing projects, decisions, requirements directly related to his activities. In addition, you can make suggestions for improving the work that is the responsibility of the payroll accountant. The specialist also has the right to request documents or information from the division at the request of the company's management. Among other things, such a specialist is obliged to improve and maintain his skills, study in additional classes, look for innovations on forums and websites. It is important to get acquainted with new regulatory documents or changes in them, to participate in all kinds of conferences, meetings, events that help improve the skills and knowledge of an accountant.

Responsibility

The payroll accountant is a specialist. Such a professional maintains a huge amount of documents, monitors, takes into account and updates specialized accounting programs. So, like any employee, he bears a certain responsibility.

Responsible for the proper performance of the functions of the payroll accountant (duties have been briefly listed above). If offenses are committed in the course of activity, then the specialist may be held liable in accordance with administrative, criminal and civil legislation. In addition, he is responsible for material values, the preservation of trade secrets, the implementation of discipline and the maintenance of order in general.

Job evaluation

The duties of an accountant for wages, rights and responsibilities are prescribed in the job description. In addition, it is important to understand that only the chief accountant and director of the organization can evaluate the work of a payroll accountant. They control such moments as the compliance of a specialist with established standards, timely submission of reports, accrual of payments, their issuance, proper accounting and compliance with document flow. Now you know what a payroll accountant has duties, they are briefly indicated in the article.

The job description of a payroll accountant is created to determine the order of labor relations. The document contains a list of necessary knowledge and skills, functional duties, rights, working conditions, responsibility of the person appointed to this position.

The payroll accountant manages the accrual of funds to employees of the organization. It is designed to control the balance of the payroll, to calculate payments for all taxes and fees. Can advise employees on issues within their competence.

Sample job description for payroll accountant

I. General provisions

1. The payroll accountant belongs to the category of "specialists".

2. A person with a higher economic education and at least two years of experience in similar work is appointed to the position of a payroll accountant.

3. Appointment or dismissal from the position of an accountant for the calculation of wages is carried out by order of the director of the enterprise on the proposal of the chief accountant.

4. The payroll accountant must know:

• legislative acts related to accounting;
• regulatory, methodological materials of financial, control and auditing bodies on the organization and preparation of financial statements, economic and financial operations of the enterprise;
• civil, financial, tax, economic law;
• structure and staffing of the enterprise;
• rules for accounting, registration of operations, organization of workflow, inventory of values;
• procedure for financial settlements;
• methods of economic analysis of the enterprise;
• the procedure for handling cash and valuables, settlement with debtors and creditors, writing off losses;
• laws on taxation of legal entities and individuals;
• rules for inspections and documentary audits;
• means of automation of calculations, document management;
• Labor Code of the Russian Federation and labor protection rules.

5. The payroll accountant reports directly to the chief accountant of the organization.

6. The functional duties of an accountant for the calculation of wages during his absence are performed by another official, as reported in the order for the enterprise. The acting person has the rights and responsibilities regulated by this job description.

7. The payroll accountant is guided in his activities by:

• orders and orders of the head;
• the legislation of the Russian Federation;
• internal labor regulations, labor protection, the Charter of the organization;
• this job description.

II. Responsibilities of a payroll accountant

The payroll accountant is responsible for the following:

1. Conduct reception, control, analysis, processing of timesheets.

2. Accept sheets of temporary disability, nursing certificates and other documents confirming the employee's right to be absent from work. Control the correctness of their execution, prepare the established financial statements.

3. To carry out the calculation of wages for employees of the enterprise, to control the funds of the payroll fund.

4. Carry out registration of accounting transactions and their entry into the appropriate reporting forms.

5. Produce:

• transfer of contributions to state insurance, social funds;
• calculation of wages of workers and employees;
• allocation of funds for material incentives for employees;
• other payments.

6. Prepare periodic reports on time, draw up documents in accordance with the established procedure for transfer to the archive.

7. Conduct the payment of wages to employees of the enterprise.

8. Implement control over compliance with cash discipline, settlements with accountable persons.

9. Prepare information for the preparation of balance sheets, income and expenditure reports.

10. To take part in the development and implementation of rational activities, progressive accounting methods based on the use of information and computing technologies.

11. Provide assistance to employees of the organization's divisions in accounting, economic analysis.

12. Improve your accounting skills.

13. Carry out the instructions of the chief accountant within their competence.

III. Rights

The payroll accountant has the right to:

1. Receive information about the draft decisions of the management of the organization related to its activities.

2. Submit proposals for the management to improve their own work.

3. Send requests to departments for obtaining information, documents for the performance of official duties.

4. Require the management of the enterprise to create conditions for the performance of their duties, take measures to preserve valuables, and organize accounting.

5. Sign documents related to the performance of functional duties.

IV. Responsibility

The payroll accountant is responsible for:

1. Improper performance of their functional duties, within the framework of this job description.

2. Violations committed in their activities.

3. Causing material damage to the organization or its employees.

4. Violation of the rules of internal labor regulations, labor discipline, safety measures.

5. Disclosure of trade secrets and confidential information.

V. Working conditions

1. The working conditions of a payroll accountant are determined by:

• the Labor Code of the Russian Federation;
• the requirements of the current sanitary and hygienic standards;
• orders, orders of the enterprise management;
• internal labor regulations, safety regulations.

The payroll department is the area of ​​activity of the payroll accountant. He carries out operations for accounting for wages, calculating personal income tax, accruing insurance premiums, generating reports to state bodies and other operations directly related to wages.

The duties of a payroll accountant relate to the area of ​​activity related to the remuneration of employees in the performance of their labor functions. The list of labor duties of an accountant is reduced to the following operations:

1. acceptance of primary documentation, on the basis of which accruals or deductions for employees will be made. Such documents include timesheets, sheets of temporary disability, orders on personnel, writ of execution, statements of employees, etc.;
2. processing of primary documentation with their implementation and payroll in the program, as well as checking the correctness of the calculation of certain components of wages and deductions in accordance with the legislation of the Russian Federation;
3. compiling relevant correspondence on the accounts of analytical accounting of wages, as well as the formation of registers of synthetic accounting in order to summarize and analyze the information received;
4. calculation of personal income tax, which must be withheld from the salaries of employees and transferred to the tax authorities;
5. calculation of insurance premiums to the Pension Fund of the Russian Federation, CHI, FSS in accordance with the norms of the legislation of the Russian Federation;
6. reporting on wages to government agencies, including the transfer of statistical information, calculations in the form 6-NDFL, certificates in the form 2-NDFL, information on the average headcount, the SZV-M form, calculation of insurance premiums, etc .;
7. proper storage of documentation relating to the payroll of employees and the provision of any benefits or allowances;
8. providing state bodies with the information they request in terms of accruals and deductions on wages of employees, including during a desk or on-site inspection.

Competent fulfillment of official duties by a payroll accountant is possible only if he has all the necessary theoretical knowledge and practical skills in this field of activity.

What an accountant should know

A payroll accountant performs duties competently if he has in-depth knowledge of the following issues:

• regulatory legal legislation of the Russian Federation in terms of payroll for employees, including those working in different modes;
• a list of primary documentation on the basis of which the calculation of wages and various benefits is made;
• rules for reflecting all ongoing operations on the accounts of synthetic and analytical accounting;
• legal regulation and rules for the formation of reporting related to wages, as well as the timing of its submission to the relevant state bodies;
• features of the functioning of the enterprise, which are reflected in the labor activity of employees and the rules for calculating wages for them;
• various mechanisms and formulas for checking the correctness of the calculation of wages;
• regulatory and legal regulation of the company's activities as a whole, the system of its taxation;
• safety and labor protection rules at the enterprise;
• the document flow mechanism and the nuances of storing documents, including on the salaries of employees.

The amount of knowledge available to the payroll directly affects how the payroll accountant copes with his duties. In addition, there are certain requirements for this position, according to which a person is accepted for this job.

Requirements for the post of accountant

As with any position, there are requirements for the profession of a calculator, a discrepancy with which can negatively affect a person’s employment.

The requirements for the post of accountant are as follows:

• the candidate must have a mandatory education - higher or secondary special;
• it is desirable that the employee has a qualification level established using the Professional Standard "Accountant";
• the employee must have knowledge not only in the field of payroll, but also in other areas of accounting;
• A hired accountant must be able to work with office equipment, and in particular with a personal computer, as well as be well versed in various accounting programs and legal systems.

Additional requirements may be imposed on the candidate depending on the specifics of the enterprise. Note that the accountant-calculator must fulfill his duties in accordance with the job description as the main document-guide for the performance of labor functions.

The main provisions of the position of the calculator

For a payroll accountant, functional responsibilities should be recorded in the job description, which is one of the main documents when applying for a job. It is developed by personnel officers or the chief accountant, and approved by the management of the enterprise.

The job description contains a certain list of points, including:

1. general provisions for the position of the calculator;
2. knowledge that the employee must have;
3. functional duties that he will perform;
4. the rights of the employee in the performance of work;
5. responsibility for all actions taken.

An accountant-calculator must be familiar with the job description under a personal signature before hiring. The document is drawn up in two copies: one remains in the personnel department of the enterprise, the second is transferred to the employee.

The job description of a payroll accountant is a legal document that regulates the functions and duties of an employee in an enterprise. In this article, we will analyze what the job description of an accountant for calculating the salaries of employees in 2018, what rights and obligations are included in it.

Payroll accountant job description: basic provisions

Below are the main provisions of the job description of an accountant in an organization.

1. An accounting employee who calculates earnings is qualified as a specialist.
2. The “post” in question is entitled to be occupied by a person who has a completed higher education in the Faculty of Economics and 2 years of work experience in a similar field.
3. An accountant must have professional knowledge of:
   • Various kinds of legislation, represented by civil-financial relations.
   • Fundamentals of registration of transactions and maintaining documentation turnover.
   • Forms and rules of financial accounting.
   • Methods of analysis of the economic component of the organizational process and the discovery of internal reserves.
   • Ways of money circulation and other organizational values.
   • Rules for accounts receivable and accounts payable.
   • Conditions for taxation of persons belonging to legal and physical subjects of law.
   • Rules for checking the availability and condition of finances and other valuables of a similar category.
   • Fundamentals and executive terms during which the preparation of balance sheets and reporting is carried out.
   • Economic and organizational production moments, as well as management.
   • The main theses related to construction and production technologies.
   • Methods of market relations.
   • Labor legislation and its protection.
   • Rules and regulatory requirements of labor protection.
4. An accountant who calculates earnings is a subordinate of the chief accountant.
5. The appointment and dismissal of an employee occurs in accordance with the labor code of laws in the case of an order from a higher official.
6. In the event of a valid temporary absence of an accounting employee, his work functions are transferred to a person who is appointed by the general manager of the company. In turn, the appointed specialist becomes responsible for the timely and high-quality performance of the duties transferred to him.

Functions of a payroll accountant

1. Reception, analysis and control accounting of timesheets, as well as their preparation for working off.
2. Acceptance and control over the correct execution of certificates containing information on temporary disability, which serve as confirmation of the legal absence of a specialist at his workplace.
3. Calculation of salaries to the staff of the enterprise, as well as controlling the cost of labor payments.
4. Implementation of the registration process for the accounting documentation.
5. Providing social enterprises in the public service with insurance premiums, which is done through their accruals and transfers.
6. Preparation of tax reporting, compliance with the safety of these documents, as well as their appropriate execution for the purpose of further transportation to the archive department.
7. Payroll based payrolls.
8. Control over the rational conduct of cash transactions.
9. Preparation of information data intended for the preparation of balance sheets and reports on transactions informing about financial availability and expenditure.
10. Taking an active part in:
    • planning best practices for maintaining documentation on reports;
    • developing ways of doing accounting.
11. Timely assistance in helping employees who need advice on problems or issues affecting accounting activities.
12. Periodic placement of events, the purpose of which is to improve the qualification level.

Rights of an accountant

The rights of an accounting employee who calculates worries apply to:

1. Project acquaintance with decisions made by senior officials.
2. Making proposals for the active development of the enterprise.
3. Sending requests to various branches of the organization for documentation necessary for the exercise of authority. In this way, the request is made at the request of the governing structures.
4. The ability to request assistance from management regarding assistance in the performance of their functions.
5. Signing of documents containing information about the functional responsibilities of a specialist hired for the position in question.

Obligations and responsibilities

Responsible for:

• incorrect or missing performance of the functions mentioned in the document in question;
• legal failures in the conduct of work activities;
• infliction of material damage to the organization;
• failure to comply with the requirements of labor and executive disciplinary measures.

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.

Job description of an accountant for calculating wages in the budget

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:

• control over the maintenance of the time sheet;
• payroll and making deductions from it to various funds;
• monitoring absent employees and taking into account the reasons for their absence (sick leaves, certificates, study holidays, etc.);
• drawing up a payroll sheet;
• supervising the work of the cashier and preparing a report on various areas of activity.

The instruction 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.

Job description of the leading accountant for payroll

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:

• keep records of all types of material values;
• draw up and control agreements on the full liability of employees;
• draw up memorial warrants;
• deal with the issues of reconciliation and inventory of valuables;
• issue salary certificates;
• control the accruals and deductions from the wages of employees;
• accept advance reports from accountable persons.

They are also in charge of:

• maintenance of personal accounts;
• preparation of payroll statements;
• preparation of documents for archiving and, if necessary, formatting and storage.

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.

Job description of an accountant for payroll in medicine

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.

Job description of an accountant for payroll in an educational institution

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.

Job description for payroll accountant and cashier

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.

Job Description Assistant Accountant Payroll

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.

Typical job description for a payroll accountant

Such a document for a payroll accountant contains the main provisions and job responsibilities, such as:

• control of timesheets;
• formation of wages;
• analysis of deductions to various funds;
• absentee control;
• taking into account the grounds for dismissal from work (lists of disability, certificates, study holidays, etc.);
• preparation of statements and reports on wages.

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.