Payroll employees are Payroll and attendance of employees

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

It is the responsibility of management to oversee the staff structure and evaluate their performance. For this, methods of calculating the payroll of employees can be used. What are they and how are they used in practice? All this will be written in the article.

The concept of payrolls

Employees on the payroll are employees of the enterprise engaged in permanent, seasonal or temporary work. They must be enlisted. The list of employees includes present and absent specialists.

The law specifies the rules for accounting for employees who should be on this list:

• appearing for work;
• who were on business trips;
• absent from work due to illness or government duties;
• part-time;
• employees of agricultural establishments;
• professionals accepted on probation;
• freelancers;
• citizens who have been trained.

Employees on the payroll are adultscitizens with their own rights and duties. This does not include employees who perform part-time work. They cannot be minors. A reduced schedule is available for women who require breaks to feed their baby.

The list of employees includes a list of positions that may be in the enterprise. Such information is contained in the Instruction on the statistics of the number of employees, approved by the USSR State Statistics Committee in 1987. This source is still relevant today.

Specialist categories

The payroll includes 3 categories of specialists:

• permanent base;
• temporary clearance;
• seasonal work.

The deadlines for the completion of work are determined by the contract, which establishes the legal relationship between the employee and the employer. It should be noted that payroll employees are employees who perform their duties not only on weekdays, but also on weekends and holidays. And every time they do their job according to the instructions.

The number of hired employees on the payroll should be similar to the figure for the working day before the weekend or holiday. So, according to the law of the Russian Federation, there is a complex classification of employees. Each enterprise must consider which categories are not included in the payroll.

Who is not on the list?

The enterprises do not always have employees on the payroll. This applies to those categories of citizens,who cannot be included in the list:

• out of state;
• part-time employees;
• working under an agreement with a government organization;
• temporarily employed;
• trainers who are issued a break from work;
• school students;
• young professionals;
• dismissed employees.

There are other employees on the payroll at the enterprise. External part-time employees - employees who perform their duties for 2, 1, 5 or less than 1 rate. In this case, the employee is counted as one employee. The list of employees for the month should include those specialists accepted into the state from a specific date. It should not include laid-off employees.

Number of employees

Why is it necessary to count the number of employees on the payroll for a particular organization? This is necessary because of the constant changes in the state. The average headcount is determined by a simple formula: the sum of the composition for all days must be divided by the number of days. The method of applying the form is determined by the tasks that the personnel service has.

The use of the list or average number is carried out to assess labor resources. There are many characteristics of the workforce that are taken into account in the work of personnel services. The workforce is an important resource of the organization, since the efficiency of the enterprise depends on it.

Turnout

The company takes into account the payroll and attendance of employees. These concepts are somewhat different from each other. As it was said, the payroll refers to the employees employed at the enterprise. And the turnout implies the number of employees who should be at the workplace every day.

For example, there are 100 employees on the payroll, and 20 on the secret staff, since the rest can work at home or part-time. Such a system exists in many enterprises. The list and attendance of employees is documented.

Evaluation of labor resources

Thanks to the workforce, the specifics of the enterprise's activities are reflected. The main goal of management is to ensure maximum productivity. To do this, the staff structure is evaluated in management so that:

• the enterprise had the necessary labor resources;
• there was an improvement in labor efficiency;
• there was a rational use of the wage fund.

Reporting documents are referred to as data sources, thanks to which these tasks are solved. They are compiled by the personnel department.

Human resources details

How is personnel evaluation performed? Using generally accepted indicators, experts conduct an analysis for compliance with all requirements. If there are changes, then an assessment is made not only of quantitative characteristics, but also of qualitative ones. When analyzing indicators, deviations from the norms that were determined for previous periods are established.

Management cancheck that employees comply with all standards. Be sure to take into account the increase in the staff of the company, changes in the structure of work, the emergence of means to increase efficiency.

Where do you need to draw up a payroll?

This is required for all businesses that have their own balance sheet. The headcount refers to legal entities. All information about units, brigades that are part of the organization is entered into this documentation.

It should be borne in mind that even if the department is not part of the company, but belongs to it, but it must be included in the report. Exceptions include divisions with their own balance sheet. In this case, you can transfer the necessary information to the central office or to the statistical authorities.

The procedure for compiling the report is broken down by time. They are issued monthly, quarterly or yearly. You must always follow the rule: the interval begins on the 1st day of the period and ends on the last day. For example, a report can be generated from January 1 to December 31, even if it is a holiday. You need to turn in the documentation in a timely manner, otherwise you have to pay a fine.

Responsibility

As with any other documentation, the management of the company is responsible for the report. This is necessary to provide accurate information. The culprit in case of violations is the chief accountant and the head of the department. Completed documentation must be reviewed by management.

Report requirements

The document is drawn up in the prescribed form. There are many types, but for each case there issuitable. Only then will it be possible to accurately determine the number of employees. This is necessary for proper document management. In this case, all notes are made on the basis of the originals. For example, if an employee is sick, it is forbidden to make changes without a sick leave.

Another important point is the transfer of departments or employees between companies. In this case, you can delete a person from the document only in the next period. Data entry is also carried out. If an error was noticed, then changes must be made to the report in which the problem appeared.

The average number is used to identify labor productivity, average wages, turnover. A calculation is required for a specific period. To determine the average headcount, you need to divide the number of employees by the number of days in a month (including working days, holidays).

Categories

All employees are divided into 2 groups according to the employment option. This must be taken into account in order to perform the population calculation. Workers belong to one category, and employees to the other. There are many more of the former than of the latter.

Employees are managers. These include accountants, engineers, economists, editors, researchers. It is important to correctly categorize everyone so that the documentation is compiled correctly.

The document indicates information about the departure and arrival of workers. "arrival" indicatesWhere did the new employee come from? And in "departure" the type of dismissal is indicated. This distribution allows you to quickly navigate through the documentation.