Payroll and HR¶
The Payroll and HR (Зарплата і кадри) section holds the HR documents, payroll accrual and payment, and payroll reports. It is shown when Payroll and HR is enabled in Home → Functionality.
These groups are in the functions panel at the side once you open any list of the section; the section's own page, pictured above, gathers the same links into cards by kind: documents, journals, reports.
| Group | What it contains |
|---|---|
| Important | Payroll documents, Employees |
| More in this section | Hirings, Staff transfers, Dismissals, Payroll accruals, Payment sheets, Staffing table, Tax benefit applications |
| See also | Individuals, Positions, Statutory rates, Employment history, Wages payable |
| Create | Hiring, Personnel transfer, Dismissal, Payroll accrual, Payroll payment sheet |
| Reports | Payslip, Payroll statement, Accruals and deductions summary, Personal income tax, military levy and SSC analysis, Wages payable |
HR documents¶
- Hiring (Прийняття на роботу) records the employee in the Employment history (Кадрова історія) from the hiring date and fills in the card with default values. An employee who is already employed cannot be hired a second time.
- Personnel transfer (Кадрове переведення) changes only what is named on its line.
- Dismissal (Звільнення) ends employment after the last working day.
- You cannot transfer or dismiss an employee who is not employed on that date; lines are checked for duplicates, for a date within the document's month and for the organization.
Payroll accrual¶
Payroll accrual (Нарахування зарплати) fills in the month's salaries from the employment history (taking into account the days worked and the share of the rate) and computes personal income tax (ПДФО), military levy (військовий збір) and ЄСВ (unified social contribution) at the rates of the Statutory rates (Нормативні параметри) register. Entries for each employee go to the expense account of their division and cost item:
| What | Entries |
|---|---|
| Accrual | Dr 91 / 92 / 93 Cr 661 |
| Personal income tax | Dr 661 Cr 6411 |
| Military levy | Dr 661 Cr 6421 |
| Employer ЄСВ | Dr 91 / 92 / 93 Cr 651 |
| Deduction (for example, alimony) | Dr 661 Cr 685 |
Sick leave: the employer's part goes to expenses, the Fund's part to Dr 378 Cr 663. A document with outdated taxes, without a required rate or with an invalid line is not posted.
Payroll payment sheet¶
The Payroll payment sheet (Відомість на виплату зарплати) fills in the debts: the sheet total equals the net pay of the employees plus the taxes payable. Based on it, payment orders for the payout and for the taxes are created, which close 661, 64x and 651. In cash, the sheet is paid with one cash disbursement order (ВКО); what is not paid out is deposited (Dr 661 Cr 662). A payment that does not match the sheet is not accepted.
Reports¶
- Payslip (Розрахунковий листок) — one employee's month with the debt.
- Payroll statement (Розрахунково-платіжна відомість) — by employee, the debt reconciles; printed in forms П-7 (summary) and П-6 (per employee).
- Accruals and deductions summary (Зведення нарахувань і утримань) — by section and kind.
- Income tax, military levy and ЄСВ analysis (Аналіз ПДФО, ВЗ, ЄСВ) — by employee; the totals equal the credit turnovers of 6411 / 6421 / 651.
- Wages payable (Зарплата до виплати).
A report of one organization shows nothing of another. The tax report (Д1, 4ДФ) is in Regulated reporting.