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Plan of accounting in the accounting area

Рахунок 81 "Витрати на оплату праці"

Рахунок 81 "Витрати на оплаце праці" is considered for узагальнення information about vitration for payment for the right of translation.

For debit rahunku 81 "Vitraty for payment of wages" vіdobrazhaєtsya sumy viznanikh vitrat for payment of praci, for credit - write-off for rahunok 23 "Vibrobitvit" vitrat, yaki directly included before vibroichoi sobivartosty products (robot, service), up to the costs of additional (pidbozhnih) virobnitsv , On rahunki class 9 - vitrate, scho vidnosyatsya to vibronichnyh overhead vitrates, administristrivnyh and zbutovih vitrat, abo on rakhunok 79 "Financial Results", yakschoo pidpriemstvo not zastosovu rahunki klassu 9.

Рахунок 81 "Витрати на оплату праці" має такі Subrahunks:

811 "Pay for Salary and Tariffs"
812 "Премії та заохочення"
813 "Compensation for viplati"
814 "Payment in full"
815 "Payment for an unavailable hour"
816 "Інші витрати на оплату праці"

On the subrakhunka 811 "Pay for the salary and tariffs", the information about the vitrati on the payment of the basic pay for the personnel is to be paid to the personnel before the system is paid for, received on the property.

On the subrakhunka 812 "Premiї ta zaochochennya" uzagalnyuєєєі інформація about vitrati on vyplatu додаткової заробітної плати (премії, заохочення тощо) to staff up to the system of payment for the reception, reception on підприємстві.

On subrakhunku 813 "Compensation Viplaty" is obligated to use information about vitrati for guaranteeing compensatory payments to personnel who have been charged with indemnification of payment in kind, in the order and in the form of payments, by legislation.

On the subrakhunchu 814 "Payment for water" is used for information on vitrati for payment of cash benefits to the staff of the enterprise for the payment of the monthly fees for a visit.

On subrakhunku 815 "Payment for the uninvited hour", the information about the vitrati on the payment for the staff for the non-payment of the hour, and is imposed by law.

On subrakhunku 816 "Інші витрати на оплаце праці" узагальнюється information about інші витрати on payment праці, які визнаються елементами витрат на оплаце праці.

Рахунок 81 "Витрати on payment праці" кореспондує