Wage. A practical guide for an accountant

This book contains clarifications related to wages: accrual of wages, payments, business trips, sick leave, other social payments made by employers. The procedure for calculating and paying “salary” taxes and contributions (personal income tax, insurance premiums to extrabudgetary funds and additional voluntary pension contributions), as well as reporting on these taxes and contributions, are considered in detail. In addition, this publication provides samples of the preparation of primary documents for accounting for wages, as well as examples of documents (applications, orders, accounting certificates, etc), the availability of which is necessary in accordance with the law, but their forms are not officially established. All recommendations are given taking into account the requirements of the Ministry of Finance of Russia, the tax authorities, the Ministry of Labor, the FIU and the Social Insurance Fund of the Russian Federation, which they have presented during documentary inspections. The book is addressed to a wide range of readers: accountants and heads of organizations of all forms of ownership, as well as employees (citizens working under an employment contract) and students of educational institutions of the economic profile