In the economic sphere there are many current vacancies. True, the most popular today is "payroll accountant". This is because every company, organization or company is paid a salary. Accordingly, a professional in this field will always be in demand.
Position of accountant
The duties of a payroll accountant are quite extensive. These include the calculation of salaries, the accrual of advance payments, deduction of funds for vacation, dismissal, the issuance of various compensations. In addition, the specialist should be able to draw up the relevant documents, make reports, additionally provide information to employees of the company on their requests. In addition, it must take into account 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 public holidays. Therefore, he must take into account and execute everything in a timely manner.
Accountant-calculator take on the position only in the presence of higher education. Normal courses are not enough. In addition, 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 resumes must be specified. They should be a separate item. It is important to take a little more time to list your strengths in the summary. It will help the management to make a positive decision when selecting a specialist. After all, it is in the summary that the available abilities, skills, acquired skills are recorded. It is important to indicate that you have the necessary knowledge of tax laws, PBU and other regulatory documents.
Payroll accountants should be categorized as professionals. Therefore, the decision on the admission or dismissal of this employee is made by the director of the company on the basis of the order. To get a position, you need to be a specialist with higher professional education. In addition, experience in the financial structure should be three years or more. The duties of the payroll accountant include submission to the chief accountant.
Payroll specialist should work on the basis of:
- design materials, if there are clarifications related to working specifics;
- the charter of the organization;
- rules existing within the company;
- orders and various requirements signed by company management;
The accountant should know:
- requirements, orders, basic materials of financial and control bodies in terms of the organization of their activities;
- reporting rules;
- legislation related to finance, taxes and business activities;
- system, profile and specialization of the enterprise;
- available regulations, instructions, duties of the payroll accountant;
- rules for the performance of operations, accounting documents;
- the order of execution of calculations and their forms;
- system of acceptance and clearance of funds, as well as material and other values;
- the order of settlement with debtors and creditors in accordance with regulatory documents;
- tax system of legal entities and individuals;
- rules for writing off accounts for missing amounts and debts;
- system of conducting inventory measures, as well as accounting of economic values;
- the timing of the balance sheet and reports;
- production organization and management system;
- occupational health and safety.
Who performs the duties of a payroll accountant in his absence?
For that period of time when the accountant is on vacation, his duties are performed by the executing person. Moreover, the presence of higher education and understanding of the principle of work is necessary. Such a specialist is appointed only by order of the director. As a result, he is responsible, the same requirements as for a payroll accountant are imposed on him.
Accounting Accountant Functions
These include the accrual of payment for labor and payment with employees. It is important to assess and verify employee time. In addition, you need to work with documents, to enroll contributions, taxes. It is also important to correctly use accounting information.
The duties of a payroll accountant include a range of specific tasks. At the end of the month, you need to check the timesheet (a document that takes into account working time). It is necessary in order to make an assessment and prepare for the accrual.
The accountant is receiving and checking sick leave, is engaged in payroll, contributions to extra-budgetary funds, personal income tax. He charges vacation allowances, makes the final payment when dismissing employees. This specialist produces and reconciliations with regulatory authorities (FIU, FSS, Inspection of the Federal Tax Service), takes part in inspections, provides the necessary information. It registers the relevant transactions, operations and spreads to the desired account in a specialized program.
In small organizations, the duties of a payroll accounting officer include not only charging, but also transferring taxes and contributions, and payments to employees. In large organizations, payments are made by individual specialists. Also in small companies, accountants may be assigned the duties of a personnel officer.
In addition, it is important to take part in improving the types and methods of accounting, while applying modern technology and information technology, using new sources and knowledge gained from refresher courses. It should also facilitate the economic analysis of the enterprise, based on the accounting records in order to identify the company’s reserves and improve the workflow in general. All of the above captures the duties of a payroll accountant. There must always be order in the company’s budget. It is necessary to additionally monitor the safety of accounting documents, deal with their design in the appropriate order for the archive. Then you need to properly deposit them in accordance with the requirements. It is also necessary to promote the introduction of progressive computer equipment, maintain and store accounting databases, make amendments to them regarding reference and regulatory information.
Payroll accountant has certain rights. He may require from the management of the company appropriate conditions for the performance of his functions. It is important for the accountant to know about the existing projects, decisions, requirements, directly related to his activities. In addition, you can make your suggestions for improving the work, which is the responsibility of the payroll accountant. The specialist also has the right to request documents or information from the department at the request of the company’s management. Among other things, such a specialist is obliged to improve and maintain his skills, learn in extra 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 various conferences, meetings, events that contribute to the improvement of skills, knowledge of an accountant-calculator.
The payroll accountant is a specialist. Such a professional keeps a huge amount of documents, tracks, records and updates specialized accounting programs. So, like any worker, he has a certain responsibility.
Responsible for the proper execution of job functions by a payroll accountant (duties were briefly listed above). If offenses are committed in the course of the activity, the specialist may be prosecuted in accordance with administrative, criminal and civil law. In addition, he is responsible for material values, the preservation of trade secrets, the execution of discipline and the maintenance of order in general.
The duties of a payroll accountant, rights and responsibilities are specified in the job description. In addition, it is important to understand that only the chief accountant and the director of an organization can evaluate the work of a payroll accountant. They control such issues as compliance of a specialist with established standards, timely submission of reports, charging of payments, their issuance, proper accounting and compliance with workflow. Now you know what duties a payroll accountant has, they are briefly outlined in the article.