Payroll Accountant Job Description: Duties, Rights and Responsibilities

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

A person holding a certain position always has clear duties and rights. The payroll accountant is no exception. On the contrary, a responsible position obliges the employee to follow the established rules and know his rights.

Why the job description is so important

Any employer, accepting a person for the required position, is interested in the candidate fulfilling the duties assigned to him as accurately as possible. To do this, enterprises create job descriptions that regulate the procedure for the work of personnel. Such a document is especially needed in companies with a large staff. For example, in the accounting department, each employee performs his part of the accounting. The job description of a payroll accountant is a kind of limiter of the assigned duties.

In turn, an accountant who gets a job related topayroll and taxes, must be familiar with their duties. Moreover, the job description must be correctly drawn up and signed by the head of the enterprise.

An accountant who calculates wages must comply with certain deadlines for accruals and reporting, so it is especially important to secure relations with the relevant regulatory document.

The job description does not have a standard structure, so each company can edit this document at its discretion.

Appointment

Payroll accountant is approved for the position by the CEO. The applicant's candidacy must be agreed with the chief accountant of the enterprise. If the applicant has a higher education, then there are no requirements for experience. A specialist with a secondary economic education must have at least three years of experience in this field.

Don't take this point formally. If a company is looking for a professional accountant with a mandatory work experience, then such a requirement should be written in the instructions. In the future, non-compliance with this paragraph may serve as a reason for refusing to hire. Moreover, the refusal will be justified and will help the company if the candidate starts to challenge the negative decision.

Payroller reports to the chief accountant in his work. According to the salary scale, such an employee should receive less than the chief accountant, despite the similarityresponsibility and workload of the working day.

What a payroll accountant should know

The job description of a payroll accountant does not regulate the level of knowledge that an employee must meet, but nevertheless, responsibility requires a certain experience and knowledge from the applicant.

First of all, an accountant must know the law on accounting well, be well versed in legal documentation, correctly use resolutions, letters, orders and other regulatory documents related to the calculation of earnings and taxation in their work. The work of a payroll accountant involves a clear document flow that must be strictly observed. Also, the candidate for the position must know the chart of accounts and all the necessary correspondence.

A modern accountant must be able to work with specialized programs, as well as possess the skills of electronic document management related to reporting. Naturally, knowledge of safety precautions and labor protection standards will be useful.

What should a payroll accountant do: responsibilities

An entire section is devoted to the duties of an employee in the job description. It describes in detail all the nuances of the position.

Accounting and payroll are the primary responsibilities of an accountant in this area. Essential work in this areayou can also consider the calculation of payroll taxes and insurance premiums, control of their transfer.

For the correct calculation of the working time of employees, the accountant must draw up a time sheet, correctly calculate sick leave, collect the necessary documents to confirm tax benefits. The accounting officer must carefully monitor all changes taking place in the personnel sector, and also reflect in the documents internal orders for the accrual of bonuses and material assistance in a timely manner.

Responsibility for violation of assigned duties

If certain violations are revealed in the course of work, then administrative sanctions should be applied to the employee. The payroll accountant job description contains a number of disciplinary measures that control compliance with duties.

Administrative punishment is expressed in monetary terms and ranges from 30 to 50 times the minimum wage. The amount of the pen alty depends on the degree of data distortion. In case of deliberate violation of the law - underestimation of wages and concealment of taxes - the accountant will be held criminally punished.

Official and professional rights of an accountant

A professional accountant has the right to require employees to provide the necessary documentation, on the basis of which the employee's income will be calculated. In case of refusal, the calculation of wages is made on a general basis, according totimesheet.

Also, the accountant has the right not to take into account incorrectly completed documents, demand the timely provision of primary statements and registers, and also make suggestions to the management on optimizing tax accounting.

Rules for approving official regulations

The job description of a payroll accountant is an independent document, which is drawn up according to the accepted workflow rules. The instructions should not be made an integral part of the employment contract, as an additional agreement will have to be drawn up to make changes.

After agreeing on all sections of the document, the CEO approves the instruction. Also at the bottom is the date of approval and seal. The candidate for the position must be familiarized with the document before signing the main employment contract. The job description takes effect from the date of its signing.

Additional requirements for the applicant

Some employers, in order to further test the knowledge of the applicant, attach tests for the payroll accountant to the job description. Only if the test is successfully passed, the accountant is hired.

If the responsibilities specified in the instructions change, it is necessary to edit the document and sign it again. An additional agreement to the employment contract will also be required, as new duties may entail a change in wages.

Taking on the enterprise an employee who will carry outcalculation and payroll, you should study the candidate as carefully as possible. The payroll area is the most important in accounting and requires serious administrative control.