Depending on the scope of application of labor organization's personnel are divided into manufacturing and non-manufacturing
Production - is the main activity of staff. Its members include employees: main and auxiliary workshops, ancillary industries: logging, peat extraction, quarries and the like, research, design, engineering units, data centers, all kinds of protection, control, etc.
Non-production staff - the staff is not the main activity. The composition of non-production personnel includes workers: part-time farms, housing, utilities, health care, recreational facilities, recreation, physical education, culture, tourism, education, education, etc.;
All workers in organizations vary by category of staff: the workers, executives, professionals, employees.
Workers - those persons directly involved in the process of wealth creation, as well as busy repairing, moving, cargo, passenger transportation, provision of material services. These include workers involved in management, regulation and supervision of the work of machines, power lines, etc.; workers employed by manufacturer of material assets; workers employed moving, loading, unloading, workers involved in the care of machines, machine operators, drivers, firemen, etc.; postmen, telegraph, etc.; computer operators, janitors, cleaners, messengers, cloakroom attendants, watchmen.
The leaders - is managerial employees, which contain: directors, heads, managers, managers, foremen, and the like; senior staff.
Specialists - are employees engaged engineering and technical, economic, and other works: the engineers, economists, and others
Employees - are employees carrying out training and documentation, accounting, control: agents, archivists, cashiers, copyists, secretaries, time markers, an accounting clerk, etc.
Employees of the company are included in the scheduled and unscheduled composition.
In the payroll of employees include all employees taken on a permanent, seasonal and temporary work. Not included in the payroll of employees who are not on the staff of the organization, attracted by the labor agreement for the implementation of single works, pluralists.
Taking into account the personnel of the organization's personnel involved in the personnel office and the person authorized thereto.
2. Accounting for plant personnel
To account for the personal use of specific forms of primary accounting documents:
-Order (order) for a job - is made for each member of the personnel of the personnel department employee or person in charge of hiring. On the treated side of the head indicates the order in what capacity can be used a new employee, his discharge, probation. After that, the order is vised in accordance with the service in order to confirm its compliance with the salary and staffing and signed by the head of the organization. In order acquaint the employee.
Employment agreement (contract) is an agreement between the employee and the employer (natural or legal person) for which the employee agrees to perform work on a particular specialty, qualifications or position according to internal labor regulations, and the employer (natural or legal person) shall pay the employee wages and to provide working conditions stipulated by labor legislation, collective agreement or agreement of the parties. In cases stipulated by federal laws and other normative legal acts of the Russian Federation, the employment contract may contain terms not disclose employee information which is proprietary or trade secrets which have become known to an employee in connection with the performance of his duties
- Personal card - filled in for each individual in the organization in a single instance. It contains general information about the employee.
- Order (order) to transfer to another job - made in duplicate in the personnel department at registration of transfer an employee from one department to another. One copy is kept in the personnel department, the second is passed to the accounts department. Order initialed by the head unit and the head of the organization. On the reverse side of the certificate is given nesdannykh property values.
- Order (Order) for leave - is used for the decoration of annual leave and other leave. Contains the necessary information for the calculation of vacation pay amounts and deductions.
- A personal account - open for each employee in the accounting department: on the front side contains information about the employee to calculate the charges and deductions. On the reverse side - all kinds of charges and deductions for each month.
- Order of the order for termination of the employment contract - drawn up in two copies in the personnel department and signed by the head unit and the organization. The order indicates the reason and grounds for discharge, number and date of the decision. In the form contains a calculation of accrued and withheld amounts and are not handed over data on property values.
Number unified form formyNaimenovanie
T-1Prikaz for a job
T-2Lichnaya card
T-5Prikaz for a transfer to another job
T-6Prikaz for leave
T-8Prikaz the termination of the employment contract
T-9Prikaz to send a mission
T-13Tabel accommodate the use of working time
These accounting personnel are the basis for excluding the use of time and calculating payroll.
Specifically called for the workers of accounts documents are divided into the following groups:
- Documents on the traffic on the service (reception, dismissal, transfer, reconciliation, substitution, modification of payment);
- Documents on additional payments in the form of one-time bonuses, rewards, compensation and benefits;
- Documents on the right interruption from work (vacation, fees, training, etc.);
- Other documents that profile.
These documents require the presence of sufficient and necessary information about the employee, such as the form of the document (order, decree), date, number, name, surname, patronymic worker, the type of employment contract, office, reception conditions, salary, working hours, code production costs for royalties accrued wages, signature of the head of the organization.
Accounting further open and maintain for each personnel number, ie, per worker, more personal account number on the form of the T-54. This is the main analytical instrument, in which for each month separately recorded all the information on the amounts of monthly salary for its species, promotions, compensation, deductions, rebates and amounts to a withdrawal but (the debt for the organization). In fact, in a personal account is created to fill the base of the pay-sheet on the line with the name and employee number of the person. Because the personal account is populated based on primary documents on wages, there are fixed number of hours, days, and other reference data, which is subsequently to various calculations, ensuring their authenticity.
3. Accounting for the use of time
In accordance with Art. 91 of the Labour Code of the Russian Federation, working time - a time during which the employee in accordance with the internal regulations of the organization and conditions of the employment contract must perform job duties, as well as other periods of time, which, in accordance with the laws and regulations are the working time. Normal working hours may not exceed 40 hours per week. The employer must keep records of time actually spent by each employee.
Accounting for the use of time is a time sheet, the use of time, in the annual time & attendance cards, etc. Report cards are opened, or the organization as a whole (small businesses), or its business units and categories of employees.
They are required not only to accommodate the use of working time of all categories of workers, but also to monitor compliance with the established staff working arrangements, payments to him on the payroll and receive data on hours worked, as well as the compilation of statistical reports on labor.
Report Card made in one copy duly authorized person, signed by the head of the structural unit, human resources practitioners and sent to the accounting department calculated twice a month: for adjusting the amount of the payment for the first half of the month (advance payment) and to calculate the salary for the month. Accounting appearances at work and the use of time is the report card through an exhaustive, ie mark all present themselves, failed to appear, delays, etc., or by recording only deviations (absences, tardiness, etc.). Instructions for completing the unified forms of federal statistical office, approved by the State Statistics Committee of Russia from 19.01.2000, the number 4.
The marks on the report card on the causes of non-attendance at work, work part-time or outside of normal working hours for the employee or the employer, reduced working time, etc. are made on the basis of documents processed properly (sick leave, a certificate of performance state or public duties, a written warning of a simple statement of combination, the written consent of the employee to work overtime in cases specified by law, etc.).
The title page of report cards are symbols of waste and unusable time. The number of days and hours indicated with one decimal. In processing credential use numeric code.
For the report on work on the last page of the report card is a table of the daily records of the time and the final line-by-month. The same data used for the analysis of the organization of work units, departments and the organization as a whole (it is calculated by the percentage of the working-valued jobs earners, etc.)
Organizations can apply one of two forms timesheets use of time: the form of number of T-12 (designed to accommodate the use of working time and payroll) and form number T-13 is designed only to account for the use of staff time.
According to the current in the current labor laws for workers established a five-day working week with two days off. A five-day working week duration of daily work (shift) is determined by internal regulations or a shift schedule approved by the administration of the organization, taking into account the specifics of the work, the views of the staff and in compliance with the statutory working week.
In those organizations where the nature of the conditions of production and the introduction of a five-day work week is impractical on the terms and in the manner provided for in Article 46 of the Labor Code, established a six-day working week with one day off.
Holidays that coincide with holidays, necessitated the transfer in accordance with Article 65 of the Labor Code of the weekend on the following business day after the holiday. But in this case, when the holiday falls on a Saturday, a festive day (Friday), reduced by one hour, and if on a Sunday - that such a reduction does not occur.
For certain categories of employees, certain conditions and on some days of the current labor legislation establishes a shortened working hours.
For workers under the age of eighteen years, the labor legislation sets depending on their age, shorter hours of work:
- At the age of 16 to 18 years - not more than 36 hours a week;
- At the age of 15 to 16 years, as well as for students aged 14 to 15 years working in the holidays - no more than 24 hours a week.
The working time students working during the school year in their spare time, can not exceed half of the above norms for individuals of appropriate age (Article 43).
For workers to work in hazardous conditions, set shorter working hours - no more than 36 hours a week. List of productions, workshops, professions and jobs with harmful working conditions, work which gives the right to reduced working hours, according to a procedure established by law (Art. 44).
For certain categories of workers (teachers, doctors, women in rural areas and in the North, the disabled) legislation also set shorter working hours (Article 45).
When working at night, the installed length of work (shift) is reduced by one hour. This rule does not apply to employees who have provided the reduction of working time (Article 44 and 45). The duration of night work is equated with a day in those cases where it is necessary for the production conditions, in particular in the process industry as well as the replacement works a six-day working week with one day off.
To work at night are not allowed: pregnant women and women with children under three years of age; workers under the age of eighteen years, other categories of workers, in accordance with the law. People with disabilities may be required to work at night only with their consent and provided that such work is not prohibited them medical advice. The night is the time from 10 pm to 6 am (v. 48).
Overtime is usually not allowed. Considered overtime work in excess of the hours of work (Articles 46 and 52). Administration may apply to work overtime only in exceptional cases provided for by law and by Article 55 of the RF CT. Overtime work may be carried out only with the permission of the elected trade union body, enterprise, institution, or organization.
The labor law provides regimes "by the day", "week" and "summation" of attendance. They mean the possibility of implementing a variety of ways the established norm of working time within a certain calendar period. The waste employee time is taken into account for each working day (shift), regardless of the type of work patterns.
Per diem allowance applies a six-day working week and the fact that the provision in Article 46 and 47 of the Labor Code of the duration of daily work routine or schedule is implemented without deviation in every working day.
A six-day working week duration of daily work can not exceed: 7 hours - at a rate of 40 hours a week, 6:00 - with a weekly limit of 36 hours and 4 hours - a weekly limit of 24 hours.
On the eve of public holidays provided for in Article 65 of the Labor Code, the duration of the employees (excluding employees with reduced working hours in accordance with Articles 43-45 of the Labor Code) is reduced by one hour as a five-day and six-day working week.
On the eve of the weekend duration of the six-day working week can not exceed 6 hours.
When taking into account day-work beyond the working day is recognized overtime (Articles 54-56 of the Labor Code). It is paid in accordance with Article 88 of the Labor Code, and can not be compensated by a flaw in the other days or compensatory time off.
Example: Schedule for day laborers account for an arbitrarily selected work week may look like this:
The number (s) of the week 1 2 3 4 5 6 7
The number of working hours 7 7 7 7 7 5 V
Note: The "V" - a day off Sunday.
Thus, in the above chart the following condition of Article 43 of the Labor Code, which established that the normal working hours of employees in organizations can not exceed 40 hours per week.
A weekly allowance is established that the rate of labor laws work week, which is specified in Articles 42-45 of the Labor Code, implemented schedule or routine in each calendar week, with the full number of working days.
This treatment has occurred when the law itself only normalizes the work week, and the duration of daily work schedule is determined by the (routine) in compliance with the norms of hours a week. It is inherent in the five-day working week with two days off. With a total length of five working days, equal to the sum of 40 hours (during normal working week) and 36 to 24 hours (operating under the reduced working time).
For weekly account of work in excess of the working week is recognized overtime, it is paid in the prescribed manner for overtime and can not be compensated by reducing the duration of daily work in other weeks or compensatory time off.
Summarized account of working time is a special order and distribution of working hours, which takes into account the duration of time worked per day and week, in cases where it deviates from the established norms of labor legislation. With this approach, a rigorous and organized records of working hours and rest periods.
Possibility of introducing a calculation of the total working hours in companies and organizations that have a specific job (transport, communications, trade), regulated by Article 52 of the Labor Code, which stipulates that "on a continuously operating enterprises, institutions, organizations, and in some industries , shops, stations, offices and in occupations where the conditions of production (work) can not be followed established for this category of workers daily or weekly hours of work shall be permitted in consultation with the appropriate choice of the trade union body of the enterprise, institution, organization administering the total time tracking, so that the working hours for an accounting period does not exceed the normal number of working hours (Article 42-45).
At the calculation of the total working time accounts will be the calendar period (length of time) during which the average is to be observed that labor legislation for this category of workers working day and the working week.
The reference period for the decision of the organization can be measured in weeks, month, quarter, half-year or a year and cover both the time and the hours of work on the weekends, public holidays and rest periods. At the same time daily and weekly hours of work on schedule, within certain limits may bow out of normal working hours of the day and the week. Arising in connection with this defect or processing are balanced within the accounting period in such a way that the amount of hours of work scheduled for the accounting period was equal to normal hours of this period. At the calculation of the total working time, as a rule, the work is performed according to the schedules, the length of shifts in which is fixed in advance and is mandatory for each day of operation.
However, at a certain specificity of production, such as the drivers' cars when they have by virtue of the prevailing road conditions, failure to carry out loading and unloading operations, the technical condition of the rolling stock and other factors, the actual duration of daily work on some days can be different from the duration of change the schedule, use a different kind of calculation of the total, at which, in the case of processing in some days, it is redeemed by reducing the time of the other days or the provision of additional time (days) rest within a given accounting period.
4. The functional capabilities of the accounting staff
Typically, such systems have a modular design.
The main modules, which are present in almost all of the systems include the following:
The staffing. The main objective of the module - the description of the organizational structure of the company. Here you can enter information about the organizational and staffing division.
Personnel records. The main objectives of the module - maintaining all records of personnel through automated operations to receive, transfer, dismissal of employees, as well as the preparation and registration of orders, formation of various lists and reports. Data on leave, sick benefits and staff input to this module are the starting point for payroll employees. System users can obtain arbitrary reports any information entered into the database.
Timecard. With the module keeps track of work or report card is generated over a period of time based on absences (vacation, sick, trips, etc.), introduced in the personnel department. Report Card can be formed both by department and across the enterprise as a whole. The data from this module is passed to a "Payroll" as the source for the payroll.
Payroll. The module is designed to automate payroll employees of the enterprise, based on the formation of the calculation of various reports, documents, automatic generation of entries, reflecting on the accounts of the enterprise labor costs of employees.
In the Pension Fund of Russia. The main purpose of the module is to automate the individual record data on insured persons and Report for the Pension Fund.
The system administrator. The main purpose of the module is to set up the system and organization of user access. Traditionally, users of the system are business executives, managers and HR administration, time & attendance office staff and military records tables, inspector of labor and wages, chief accountants and calculators settlement groups.
Between the systems of this group are different module configuration flexibility and convenience of the users. Different developers varies the rate of release of new versions that support changes in legislation and take into account the wishes of customers. Computational power systems differ - some systems can expect salaries only for small businesses, while others cope successfully with the calculation of the companies, employing tens of thousands of people. Many customers want to have a comprehensive system, which means that suppliers of HR management systems should provide docking with software products of other companies, especially it concerns the systems of financial-economic activity or the relevant modules of ERP-systems. The reality of our time - a holding company and, therefore, the system must work effectively in a distributed structure, both with direct lines of communication, and in their absence.
Examples of systems of accounting staff:
The software package "Autom: \ Personnel Management" consists of modules:
· Salary - the program provides a final salary payment of wages, and a full analysis of personnel costs. "Automation and Remote Control: \ Salary" is integrated with all major financial systems, which allows you to transfer all the necessary information on the costs of staff, with a detailed and group data by any parameter.
· Frames - program staff automates workflow Human Resources department that brings a new level of personnel management. The module generates all output forms necessary for the efficient operation of the HR manager, simplifies the handling of large amounts of personnel data and significantly reduces the effort required to perform routine tasks.
· Report Card - timesheet software is designed to track time at the company. Analysis of working time provides a structure using the waste of time and absences by departments, the enterprise as a whole or arbitrary groups of employees based on several levels of intelligence.
· Competence - a program to develop models of competence of the staff of the center of competencies and competency profiles.
· FIU - the program is completely personalized retirement account provides automated reporting to the FIU of the Russian Federation. On the basis of personalized information in accordance with the rules of the RPF formed the accounting documents and create text files to send information to the FIU.
"1C: Payroll and Personnel Management 8" - a program of mass assignment for complex automation of payroll and personnel policies of the companies and organizations. It has been used successfully in human services and accountants, as well as in other departments, whose task is to organize the effective work of the staff.
"1C: Payroll and HR Management 8" - is a ready-made solution that takes into account the legal requirements, the actual practice of enterprises and the global trends in the methods and motivation of personnel management.
Application Solution "1C: Payroll and HR Management 8" automates the following tasks:
· Payroll;
• management of the financial motivation of staff;
· Calculus regulated by the legislation of taxes and contributions from the salary;
· Reflect the accrued wages and taxes in the cost of the enterprise;
• management of cash settlements with the staff, including the deposition;
· Personnel records and analysis of personnel;
· Automation of HR administration;
· Planning staffing needs;
· Providing business personnel;
• management competencies, training, performance appraisal.
0 comments:
Post a Comment