Responsibilities of a payroll accountant. Payroll accountant: duties and rights at a glance

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

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.

The position of an accountant-calculator

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 into accountbe on time.

Requirements

Accountant-calculator is hired only with 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 payroll accountant include subordination to the chief accountant.

Payroll specialist must work based on:

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

An accountant must know:

• requirements, orders, basic materials of financial and regulatory authorities regarding the organization of their activities;
• reporting rules;
• legislation related to finance, taxes and economic activity;
• system, profile and specialization of the enterprise;
• existing regulations, instructions, job responsibilities of a payroll accountant;
• rules for performing operations, accounting workflow;
• the procedure for processing settlements and their forms;
• system of acceptance and processing 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 for compiling the balance sheet and reports;
• production organization and management system;
• occupational he alth and safety.

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

For the period of time when the accountant 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-calculator

These include the calculation of wages and settlements 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

The 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, makes the final payment upon dismissal of employees. This specialist also makes reconciliations with regulatory authorities (PFR, FSS, IFTS), takes part in inspections, and provides the necessary information. It registers the relevant postings, transactions and posts to the desired account inspecialized 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 engaged in payments. Also, in small companies, the accountant 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 equipment 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

Accountant forpayroll 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-calculator.

Responsibility

A 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 worker, he bears a certain responsibility.

Responsible for the proper performance 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, heresponsible for material values, maintaining trade secrets, maintaining discipline and maintaining order in general.

Performance evaluation

The duties of a payroll accountant, 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 responsibilities a payroll accountant has, they are briefly indicated in the article.