Payroll - wiring. Kutumiza kwa malipiro

Malipiro ndiwo ndalama za ndalama chifukwa cha munthu pa ntchitoyo. Chiwerengero chake ndicho chitsime chachikulu cha kukhalapo kwa anthu ndi kukwaniritsa zofunikira zake. Mlingo wa malipiro umadalira pazinthu zambiri, monga chidziwitso, ziyeneretso, chiwerengero cha maola ogwira ntchito kapena zotsatira zenizeni za ntchito. Kuwonjezeka kwa ndalama kumakhala ndi magawo angapo. Ganizirani za mitundu yayikulu ya malipiro ndi ndondomeko yowonetsera ndalama.

Mafomu a malipiro

Pofuna kudziwa ndalama zomwe wogwira ntchitoyo akuyenera kuchita, ziyenera kukhala ndi maziko omwe a COMPASS adzadalira pakuwerengera. Mu Russian Federation imodzi mwa mitundu iwiri ya malipiro imagwiritsidwa ntchito: nthawi yowonjezera kapena mlingo. Mtengo wa woyamba umatsimikiziridwa motengera nthawi yomwe amagwiritsidwa ntchito kuntchito ndi khalidwe lake. Pa nthawi yomweyi, bwana angagwiritse ntchito mlingo wa msonkho wa malipiro ola limodzi kapena sabata iliyonse kapena kupereka malipiro a mwezi uliwonse. Powerengera malipiro ola lililonse kapena sabata, malipiro onse pamwezi uliwonse amasiyana pang'ono. Izi zimachitika pokhudzana ndi masiku osiyanasiyana ogwira ntchito. Kuchuluka kwa malipiro a boma sikusintha.

Mtundu wa malipiro amodzimodzi umadalira zotsatira za ntchito yake. Pachifukwa ichi, malipiro a bungwe lokhazikitsidwa likhale losasinthika ngakhale ndi mphamvu zowonjezera. Pulogalamu yamtunduwu imakhala ndi khalidwe lomwelo, malipiro okha amapangidwa ndi mphamvu yowonongeka / katundu wowonongeka. Njira izi zimagwiritsidwa ntchito polimbikitsa ogwira ntchito, zomwe ndalama za malondawo zimadalira. Mosasamala kanthu momwe abwana amawerengera malipiro, mpiringidzo ndi ofanana.

Malipiro ndi malipiro: kulembetsa, kubweza, zolemba, zizindikiro

Mitundu iliyonse ya malipiro, malinga ndi mgwirizano, imatha kupereka bonasi pulogalamuyi kapena ntchito yowonjezera yothandizira. Pa bizinesi iliyonse, zina zowonjezera zingaperekedwe:

• Chidziwitso cha ntchito chopezeka mu kampani;
• Zinthu zovulaza;
• Ntchito zovuta;
• Kulimbikitsa;
• Maola owonjezera, maulendo a bizinesi;
• Zowonjezera zina.

Kuchuluka kwa ndalama zowonjezera kumaphatikizidwa mu chiwerengero cha malipiro. Kutumiza kumapangidwa mmodzi kapena angapo ngati kubwereza kwapangidwe kumapangidwanso mtsogolo. Pogwiritsa ntchito ndalama , akaunti ya malipiro imatchulidwa, ndipo ikaperekedwa, imakhululukidwa, yomwe imabwereza mwatsatanetsatane ndondomeko yopereka malipiro apadera kwa antchito.

Kuwerengera malipiro

Kupanga ndalama kuchokera kwa antchito kumachitika pang'onopang'ono. Choyamba, wolemba akauntiyo, pogwiritsira ntchito deta pazochita za ntchito, amawerengera ndalama zonse zomwe amapeza. Pambuyo pake, amachotsedwa msonkho, ndipo wogwira ntchitoyo amalandira ndalama panthaŵi yake. Makhalidwe abwino ndi malipiro enieni amasonyezedwa mu malipiro.

Nthawi yolandira ndalama zowonjezera zimadalira malamulo a mkati mwa malonda. Kawirikawiri awa ndi masabata oyambirira a mwezi watsopano. Kawirikawiri kumapeto kwa nthawi, gulu limapereka mpata wolandira pasadakhale.

Zogwirizanitsa zokonza ndi zowerengera zowerengera za malipiro a ntchito

Kusonkhanitsa zokhudzana ndi malipiro a ndalama, ndalama zowonongeka ndi 70. Pogwirizana ndi malipirowo, ali ndi chikhalidwe chokwanira komanso chokwanira chikugwiritsidwa ntchito pa ngongole, zomwe zikutanthauza ngongole ya ogwira ntchito ku malipiro.

Ngati kulipira ndalama kapena kudalitsidwa, nkhaniyo ikutsutsana. Wogwira ntchito aliyense amapatsidwa ndondomeko yowerengera, malinga ndi zomwe malipiro amawerengedwa. Kulemba pa nkhaniyi kukuwoneka ngati: MM 70 sub. "Ivanov II" Cat 50/51.

Kupanga malipiro enieni: kuchotsa msonkho

Kulipira koyamba kovomerezeka kwa bajeti ndi msonkho pa zomwe munthu amapeza. Kuti muwerenge, ndalamazo zowonjezera ndalama zimagwiritsidwa ntchito, zomwe kuchuluka kwa msonkho woperekedwa chifukwa chachotsedwa. Malingana ndi malamulo a Russian Federation, iwo akhoza kuwerengedwa:

• Zosowa kuyambira ubwana;
• Makolo a ana osapitirira zaka 18, ali ndi maphunziro ku masunivesite mpaka zaka makumi awiri ndi ziwiri (zoperekedwa kwa mwana aliyense);
• Ochita nawo ngozi yachitsulo ya nyukiliya ya Chernobyl;
• Makolo kuti azisamalira ana olumala a Magulu I ndi II;
• Ogwira ntchito muzinthu zina amaperekedwa ndi lamulo.

Ngati wogwira ntchitoyo sakuyenera kuchepetsa malipiro okhometsa msonkho, mawerengedwe amayamba mwamsanga pokhapokha mphotho yowonjezera ikupangidwira powonjezera phindu la msonkho. Tiyerekeze kuti wogwira ntchito akugwira ntchito yaikulu. Ntchitoyi ili ndi zotsatirazi:

1. Kuwerengetsa ndalama zachuma kumayendetsedwa: kulipira malipiro Дт "Kupanga kwakukulu" Кт "Misonkho".
2. Kuchokera kwa msonkho waumwini: Dt 70 Kt 68 (subaccount "Mtengo wa msonkho").

Misonkho imatengedwa mwezi uliwonse kuchokera ku ndalama zonse zowerengedwa pamwezi msonkho. Kudziwa zambiri zokhudza kuchuluka kwa ndalama, msonkho wa msonkho ndi mitundu ya ndalama zomwe zili m'ndondomekoyi zili mu Code Code.

Ndemanga zowerengera za malipiro omwe ali ndi ndalama zochepetsera anthu

Kuphatikiza pa malipiro a msonkho paliponso malipiro ovomerezeka ku ndalama zamagulu, zomwe zikuphatikizapo:

• PF ya Russian Federation pa mlingo wa 22%;
• Chikwama cha chithandizo chamankhwala chokakamizidwa. Inshuwalansi kuchuluka kwa 5.9%;
• Bungwe la Inshuwalansi la Social pa mlingo wa 2,9%;
• Ndalama ya inshuwalansi yachinyengo kuyambira 0.2 mpaka 8.5%.

Kuchotsa kumapangidwa ndi abwana, kuwerengera kuchokera kuchuluka kwa ndalama zomwe amapeza. Zolemba pa mawerengedwe a malipiro omwe amalingalira malingaliro a anthu pa bajeti adzawoneka ngati awa:

• Дт "Zopangira" Кт "Salary" - malipiro kwa ogwira ntchito ogulitsa masewerawa akuwonjezeredwa;
• Дт "Misonkho" Кт "NDFL" - kulepheretsa msonkho wamwini;
• Дт "Kukonzekera kwakukulu" Кт "Malipiro mu FSS" - zopereka kwa FSS zayesedwa;
• Дт "Kukonzekera kwakukulu" Кт "Malipiro mu PF" - akuwonetsera kuchuluka kwa malipiro a PF;
• Дт "Kukonzekera kwakukulu" К "Malipiro a ФФОМС" - ndalama zomwe zidzatengedwere ku thumba la inshuwalansi ya zamankhwala liwonjezeredwa.

Kulemba "Malipiro kwa ogwira ntchito" kumapangidwa mwezi uliwonse komanso kulembedwa kwa ntchito za akaunti kuti asale msonkho kwa anthu ndi mabungwe alamulo.

Kusonkhanitsa zolemba pa chiwerengero ndi kulipira malipiro ochokera "A" mpaka "I"

Imodzi mwa njira ndi zofanana zogwirira ntchito iliyonse ndi malipiro. Zolemba, chitsanzo cha zomwe zidzalingaliridwa, zidzakuthandizira kulimbikitsa mfundo zamakono pochita. Mkhalidwe waikidwa: wolemba akaunti NA Korableva wakhala akugwira ntchito kwa zaka khumi pa malonda a Promsvyaz. Malinga ndi mgwirizano wa ntchito, mwezi uliwonse ndalama zowonjezereka zikufunika, zomwe ndi 25 peresenti ya malipiro a boma okwana 15,000. Konzani ndikupereka ndalama za Korableva NA ndi ndalama zambiri, komanso pangitsani zofunkha zonse.

Tiyeni tipite ku yankho:

1. Choyamba, muyenera kuwerengera ndalama zonse zomwe mungapereke. Kuti muchite izi, muwerenge mtengo wa phindu: 15,000 × 25% = 3750 rubles. Malipiro adzakhala: 15 000 + 3 750 = 18 750 ruble. Kutumiza: Дт 26 Кт 70 - 18 750 р.
2. NDFL imadutsa popanda malipiro a msonkho: 18,750 × 13% = 2438 rubles, Дт 70 Кт 68 (subordinated to «NDFL») - 2438 р. Mphotho yeniyeni idzakhala: 18,750 - 2438 = 16,312 r.

3. Ife timalipira ndalama zomwe ziliperekedwa mu PF: Mutu 26 Кт 69.2 kwa kuchuluka kwa 18 750 × 22% = 4125 р.
4. Kuchotsa kwa FSS: 18,750 × 2.9% = 544 p. - Дт 26 Кт 69.1.
5. Ndalama zomwe ziliperekedwa ku Federal Financial Monitoring Service: 18,750 × 5.9% = 1107 r. - Дт 26 Кт 69.3.
6. Korableva NA inapereka malipiro kuchokera kwa cashier: Дт 70 Кт 50 - 16 312 р.

Malipiro osiyanasiyana

Nkhani 70, sikuti kulemba kapena kulemba kulipo. Kutumiza ndi ntchito yake kungapangidwe ndi kulipira:

• Mwachitsanzo, khalidwe laumulungu limapindula (ndi makalata 69.1);
• Ulendo ndi ulendo wa bizinesi;
• Kulipilira malipiro a kuvulaza thupi, kulandiridwa pa ntchito za boma;
• Malipiro a zoyendetsa payekha ogwiritsidwa ntchito ndi zina zotengera.

Kuphatikizanso apo, malondawa ali ndi ufulu wokana malipiro a kuchuluka kwa chuma chomwe chogwiridwa ndi wogwira ntchitoyo, kapena ndalama zomwe zimalandiridwa pa ndalama zopindulitsa.

Malipiro ndiwo magwero aakulu a moyo waumunthu. Ndi chithandizo chake, mukhoza kulimbikitsa kukwaniritsa ntchito ndikupanga mikhalidwe yabwino ya chitukuko cha chuma cha malonda ndi boma. Zizindikiro za malipiro zimatilola ife kuweruza miyezo ya moyo ndi kukhazikika kwa munthu komanso dziko lonse.