Учет и аудит фонда оплаты труда

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Целью исследования служит выявление теоретических аспектов и особенностей учета фонда оплаты труда, проведения аудита данной темы. Разработка мероприятий и путей совершенствования использования фонда оплаты труда, а также расчет экономических показателей на основе выявленных недостатков, рассмотреть причины неудовлетворенности работников своей заработной платой, обоснование расчетов оплаты труда исходя из произведенных затрат на производство.

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На данном предприятии в состав фонда оплаты труда входит:

  • сумма оплаты труда за отработанное время (выполненную работу);
  • сумма оплаты труда за не отработанное время (дни отпуска).

Таблица 2.13 Расчет размера фонда оплаты труда

Категория работников

Годы

Изменение

2011г.

2012г.

2013

2012г. к 2011г.

2013г к 2012г

(+,-)

%

(+,-)

%

ФОТ Рабочих занятых основным производством (руб.)

623917,78

917608,6

1 216102,98

293690,82

147

298494,38

132

Руководитель (ФОТ руб.)

105000

105000

115000

0

-

10 000

109,5

Специалисты (ФОТ руб.)

Менеджер по продажам

Бухгалтер

130847,08

 

60823,54

70 023,54

130847,08

 

60823,54

70023,54

181823,52

 

82588,23

99235,29

0

 

0

0

-

 

-

-

50976,44

 

21 764,69

29 211,75

138

 

135

1,42

Сумма отпускных (ФОТ руб.)

68235,16

91544,32

120073,5

23 309,16

134

28529,18

131

Всего фонд оплаты труда (руб.)

928000

1245000

1633000

317 000

134

388 000

131


 

Таким образом, по данным таблицы видно, что оплата труда рабочих занятых основным производством в 2012 г. по сравнению с 2011 г. увеличилась на 293 690,82 или  147 %, в 2013 г. по сравнению с 2012 рост начисленной оплаты за отработанное время составил 298 494,38 или 132 %. Оплата труда руководителя за отработанное время в 2012 г. по сравнению с 2011 г. не изменилась, а в 2013 г. оплата труда превысила по сравнению с 2012 г. на 10 000 руб. или 109,5 %. Оплата труда специалистов за отработанное время в 2012 г. по сравнению с 2011 г. осталась не изменой, а в 2013 г. по сравнению с

2012 г. рост составил 50 976,44 руб. или 138%. Сумма отпускных работникам

по предприятию в 2012 г. по сравнению с 2011 г. увеличилась на  23 309,16 руб. или 134%, а в 2013 г. по сравнению с 2012 г. рост сумы отпускных оставил 28 529,18  руб. или 131 %. Фонд оплаты труда в 2012 г. по сравнению с 2011 г. увеличился на 317 000 руб. или 134 %, а в 2013 г. по сравнению с 2012 г. рост составил 388 000 руб. или 131 %.

Из начисленной оплаты труда работникам предприятия производит обязательные удержания. К обязательным удержаниям относится налог на доходы физических лиц (НДФЛ).

Налоговый периодом признается год, размер ставке налога составляет

13%. Расчет удержаний НДФЛ представлен в таблице 2.14

Таблица 2.14 – Расчет удержаний НДФЛ руб.

Категория работников

Годы

Изменение

2011г.

2012г,

2013г,

2012г. к 2011г.

2013г к 2012г.

(+,-)

%

(+,-)

%

Рабочие занятые основным производством

87546,5

128756,5

170640,47

41210

147,07

41883,97

132,53

Руководитель

14733,3

14733,3

16136,49

0

-

1403,19

109,52

Специалисты

Менеджер по продажам

Бухгалтер

18360,2

 

8534,6

9825,6

18360,2

 

8534,6

9825,6

25513,04

 

11588,56

13924,48

0

 

0

0

 

 

-

-

7152,84

 

3053,96

4098,88

138,96

 

135

141,72

Итого

120640

161850

212290

41210

134,16

50440

131,12


 

Налог на доходы физических лиц введен главой 23 «Налог на доходы физических лиц» НК РФ.

Плательщиками НДФЛ признаются физические лица, являющиеся

налоговыми резидентами РФ, а также физические лица, получающие доходы от источников в РФ и не являющиеся налоговыми резидентами РФ.

При определении налоговой базы учитываются все доходы налогоплательщика, полученные им  как в денежной, так и в натуральной форме.

Таким образом, по данным таблицы видно, что размер удержания налога на доходы физических лиц из заработной платы рабочих заняты основным

производством в 2012 г. по сравнению с 2011 г. увеличился на 41 210 руб., или

147,07%, а в 2013г. по сравнению с 2012 г. рост составил 41 883,97 руб., или

132,53%. Размер удержаний из заработной  платы руководителя в 2012 г. по  сравнению с 2011 г. остался без  изменений, а в 2013 г. по сравнению  с 2012 г. рост составил 1 403,19 руб. или 109,52%. Размер удержаний из заработной платы специалистов в 2012 г. по сравнению с 2011 г. остался без изменений, а в 2013 г. по сравнению с 2012 г. рост составил 7 152,84 руб. или 138,96. Размер удержаний в целом по предприятию в 2012 г. по сравнению с 2011 г. увеличилась на 41 210 руб. или 134,16%, а в 2013 году рост размера удержаний составил 50 440 руб. или 131,12%.

Расчет динамики и структуры оплаты труда представлены в таблицах 2.15, 2.16.

Таблица 2.15 Расчет динамики оплаты труда персонала за 2011-2013 гг.(руб.)

Категория работников

Годы

Изменение

2012 г к 2011 г.

2013 г. к 2012 г.

2011 г.

2012 г.

2013 г.

(+,-)

%

(+,-)

%

Основные рабочие на одного раб.

48 824,04

50 686,97

54 379,92

1 862,93

103,81

3692,33

107,28

Руководитель                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       

98 600,26

98 600,26

107 810,39

0

-

9210,13

109,34

Менеджер по продажам

57 116,14

57 116,14

77 554,19

0

-

20438,05

135,78

Бухгалтер

65 755,37

65 755,37

93 183,91

0

-

27428,54

141,71

Итого

270 295,81

272 158,74

332 928,41

1862,93

100,6

60769,67

122,32


 

Таким образом, по данным таблицы видно, что оплата труда на одного работника занятого в основном производстве увеличилась в 2012 г. по сравнению с 2011 г. а 1 826,93 руб. или 103,81%, а в 2013 г. по сравнению с 2012 г. рост составил 3 692,33 или 107,28%.  Оплата труда руководителя в 2012 г. по сравнению с 2011 г. осталась без изменений, а в 2013 г. по сравнению с 2012 г. рост оплаты труда руководителя составил 9 210, 13 руб. или 109,34%.

Оплата труда менеджера по продажам в 2012 г. по сравнению с 2011 г. осталась без изменений, а в 2013 г.  по сравнению с 2012 г. рост составил 20 438,05 руб.  или 135,78%. Оплата труда бухгалтера 2012 г. по сравнению с 2011 г. осталась без изменений, а в 2013 г. по сравнению с 2012 г. рост оплаты труда составил 27 428,54 руб. или на 141,71%. Оплата труда в целом по предприятию

увеличилась на 1 826,93 руб. или 100,6 %,  а в 2013 г. по сравнению с 2012 г.

размер оплаты труда увеличился на 60 769,67 руб. или 122,32%

Таблица 2.16 Расчет структуры оплаты труда персонала по отношению оплаты труда руководителя %.

Категория работников

Годы

Изменение

2012 г к 2011 г.

2013 г. к 2012 г.

2011 г.

2012 г.

2013 г.

(+,-)

(+,-)

Основные рабочие на одного раб.

49,51

51,4

50,44

103,82

98,13

Менеджер по продажам

57,49

57,49

71,93

-

125,11

Бухгалтер

66,69

66,69

86,43

-

129,59

Руководитель

100%

100%

100%

-

-


 

Таким образом, по данным таблице видно, что оплата труда одного

основного рабочего в 2011 г. по отношению к оплате труда руководителя составила 49,51%, в 2012 г. составила 51,4%, в 2013 г. 50,44%. Оплата труда менеджера по продажам по отношению к оплате труда руководителя в 2011 г. 57,49%, в 2012 г. 57,49 %, в 2013 г. составила 71,93%. Оплата труда Бухгалтера по отношению к оплате труда руководителя составила в 2011 г. 66,9%, в 2012 г. 66,9%, 86,43%.

Страховые взносы на обязательное пенсионное страхование – это индивидуальные возмездные платежи, персональным целевым назначением которых является обеспечение права гражданина на получение пенсии по обязательному пенсионному страхованию в размере, эквивалентом сумме

 страховых взносов, учтенной на его индивидуальном лицевом счете.

Уплата страховых взносов осуществляется отдельными платежными

поручениями по каждой из частей страховых взносов в ПФ РФ.

 Расчеты по страховым взносам перечисляемые за работников рассматриваемой организацией представлены в таблице 2.17, 2.18, 2.19, 2.20.

Таблица 2.17 Расчет суммы отчислений в ПФР за 2011г. руб.

Категория работников

База для исчисления взносов в ПФР

Для лиц 1966 г. и старше страховая часть ставка 26 %

Для лиц 1967 г. и моложе страховая часть ставка 20%

Для лиц 1967 г. и моложе накопительная часть ставка 6%

Рабочие занятые основным производство

Петров

Еремин

Киселев

Золотов

Шефер

Клыков

Быков

Шонин

Косяков

Демидов

Седых

Арабей

585 888,44

 

 

55 886,62

49 308,72

49 308,72

58 267,94

64 438,02

46 614,11

36 331,88

37 619,29

41 384,84

41 384,84

52 671,82

52 672,47

Х

 

 

х

х

х

х

х

х

х

х

х

х

х

х

117 117,68

 

 

11 177,32

9 861,74

9 861,74

11 653,58

12 887,6

9 322,82

7 266,37

7 523,85

8 276,96

8 276,96

10 534,36

10 534,49

35 153,3

 

 

3353,19

2958,52

2958,52

3496,07

3866,28

2796,84

2179,91

2257,15

2483,04

2483,04

3160,3

3160,32

Руководитель

98 600,26

25 636,06

х

Х

Специалисты

Менеджер по продажам

Бухгалтер

122 871,51

 

57 116,14

65 755,37

Х

 

х

х

24 574,29

 

11 423,22

13 151,07

7 372,28

 

3 426, 97

3 945,32

Итого

807 360,21

25 636,06

141 692,01

42 525,59

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