A person holding a certain position,always has clear responsibilities and rights. The accountant involved in the calculation of payroll is not an exception. On the contrary, a responsible post obliges the employee to follow the established rules and know his rights.
Why the job description is so important
Any employer, taking a person tothe required position, is interested in ensuring that the candidate fulfills the duties assigned to him as precisely as possible. To do this, the enterprises create job descriptions that regulate the work of the staff. This document is especially needed in companies with a large staff. For example, in accounting, each employee performs his part of accounting. The job description of the accountant on the calculation of wages is a kind of restraint for the duties assigned.
In turn, the accountant who settles downfor a position related to the calculation of wages and taxes, must necessarily familiarize themselves with their duties. Moreover, the job description must be properly drawn up and signed by the head of the enterprise.
The accountant who calculates the salary must observe certain terms of accrual and reporting, therefore it is especially important to consolidate the relations with the relevant normative document.
The job description does not have a standard structure, therefore each enterprise can edit this document at its own discretion.
Appointment to office
Accountant for calculation of wagesis appointed to the post by the General Director. Candidacy of the applicant must be agreed with the chief accountant of the enterprise. If the applicant has a higher education, then the requirements for length of service are not required. A specialist with a secondary economic education must have at least three years of experience in this field.
Do not approach this point formally.If the company is looking for a professional accountant with the required length of service, then such a requirement must be prescribed in the instruction. In the future, inconsistency with this item can serve as a reason for refusing to work. Moreover, the refusal will be justified and will help the enterprise if the candidate starts to challenge the negative decision.
Salary calculator obeys in his workthe chief accountant. According to the tariff scale of salaries, such an employee should receive less than the chief accountant, despite the similarity of responsibility and the workload of the working day.
What the accountant should know about the conduct of payroll calculations
Accountant's job description for the calculationwages do not regulate the level of knowledge that an employee must meet, but nevertheless responsibility requires from the applicant a certain amount of experience and knowledge.
First of all, the accountant should know wellthe law on accounting, perfectly navigate the legal documentation, correctly use the work orders, letters, orders and other regulatory documents related to the calculation of earnings and taxation. Work of the bookkeeper on calculation of wages assumes a precise document circulation which it is necessary to observe strictly. Also, the candidate for the position should know the chart of accounts and all necessary correspondence.
Современный бухгалтер должен уметь работать со specialized programs, as well as possess the skills of electronic document management related to the delivery of accounting. Naturally, there will be superfluous knowledge of safety and labor protection standards.
What should a payroll accountant do: duties
The duties of the employee in the job description are devoted to a whole section. It details all the nuances of the post.
Calculation and calculation of wages areprimary duties of the accountant on this site. Inherent work in this area can also be considered the calculation of salary taxes and insurance premiums, control of their transfer.
For correct calculation of working hoursemployees, the accountant must compile a report card, correctly calculate sick lists, collect the necessary documents to confirm tax benefits. The accountant must carefully monitor all changes in the personnel sector, and also timely reflect in the documents internal orders for the calculation of bonuses and material assistance.
Responsibility for violation of assigned duties
If in the process of work identify certainviolations, then the employee must apply administrative sanctions. The job description of the payroll accountant contains a number of disciplining measures that control compliance with duties.
Administrative punishment is expressed in monetaryform and ranges from 30 to 50 times the minimum wage. The amount of the penalty depends on the degree of data corruption. In the event of an intentional violation of the law - understating wages and concealing taxes - the accountant will be brought to criminal offense.
Official and professional accountant rights
A professional accountant is entitled to requireemployees provide the necessary documentation on the basis of which the employee’s income will be calculated. In case of refusal, the salary is calculated on a general basis, according to the time schedule.
Also, the accountant has the right not to take into accountincorrectly filled out documents, to require the timely provision of primary statements and registers, as well as to make proposals to management on the optimization of tax accounting.
Rules of approval of job regulations
Job Description Accountant's Accountantsalary is an independent document, which is drawn up according to the accepted rules of workflow. The instruction should not be made an integral part of the labor contract, since in order to make changes it is necessary to draw up an additional agreement.
After coordination of all sections of the documentCEO endorses 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. Job description begins to operate from the date of its signing.
Additional requirements for the applicant
Some employers in order to furtherExamination of the applicant’s knowledge is attached to the job description tests for the payroll accountant. Only under the condition of successful testing, the accountant is accepted for work.
In the event of a change in the duties specified ininstructions, it is necessary to edit the document and sign it again. An additional agreement to the labor contract will also be required, since new duties may entail a change in wages.
Taking on the enterprise an employee who willto calculate and payroll, you should carefully examine the candidate. The site for the maintenance of wages is the most important in accounting and requires serious administrative control.
