Satisfied with working conditions employees – is the key to the success of any business, and salary – a reflection of the personal efficiency of each employee. Timely payments, transparency of payments, correctness of deductions and fairness of remuneration form loyalty of employees to the company – that’s why wage audit is so important.
Timely and competently carried out check of payroll calculations will help to avoid non-compliance with reporting to constantly changing legislation, will prevent possible dissatisfaction of employees, will prevent such unpleasant moments as labor disputes.
Why you need to check the correctness of payroll
Errors in the calculation of z/p and average earnings and lead to legal, financial and reputational risks, including:
- Reporting problems
- fines due to violation of labour laws when the terms of payments to employees are disrupted;
- irreparable financial losses in overpayment to laid-off employees (it is almost impossible to return money in this case);
- non-accumulative write-off of funds or lock of account in case of debt to the budget due to incorrect accruals that led to an underestimation of the income tax base;
- dissatisfaction with employees over unfair remuneration.
When a salary audit is mandatory
In today’s environment, the employer constantly balances between the interests of his business, employees and the state, risking to face serious difficulties in the violation of this balance. However, there are a number of situations where it is necessary to audit salaries in such cases when:
- Changes in the way pay is changed.
- There is a change of lead record of a specialist or chief of heart;
- The interaction between hr and accountant at this site is inefficient.
- The salaries of the company’s employees are accrued under a complex scheme (replacement/watch tariffs, GPC contracts, climate allowances, etc.);
- There are frequent travel trips of employees with the accrual of travel;
- different algorithms are used to pay rewards from the bonus fund.
The reason for conducting a serious analysis of this site is also complaints of employees, the presence of conflicts in the team, labor disputes.
What we check within this service
The audit is conducted on the basis of an assessment of the probability of risk, and involves an analysis of the correctness of all accruals/deductions, the correctness of their reflection in the documentation, compliance with the current legislation and local regulations regarding the enterprise/organization.
The analysis is subject to:
- correctness of the conduct and documentary reflection of all transactions on accrual and payment of z/p and statutory taxes;
- The validity of the application (or non-use) of each type of calculation;
- The presence and correctness of the calculation of the sop taking into account the peculiarities of the work regime, the correctness of the design (by the sample of employees);
- Compliance with the staffing levels in the section of posts, the cost of one hour of work;
- compliance with the provisions of p.15 and 16 of the Russian Government’s Decree No.922 of 24.12.2007 (the procedure for accounting for bonuses in determining average earnings, the procedure for changing average earnings when salaries are increased);
- Compliance between reports (accrued, withheld, balance), correctness of account correspondence;
- how to form the tax base of the NDFL, the legality and completeness of the application of tax deductions under the NDFL;
- the validity and accuracy of the deductions made, the availability of executive documents and statements of employees;
- correctness of the definition of the basis for calculating and actually accruing insurance premiums (OPS, FOMS, FSS and FSS from the NA and PS);
- compliance with the data of the NDFL registers “1C: SUP” and the data of the accounting program and the data of the Federal Tax Service.
Also during the inspection, economically unreasonable premiums are revealed, the facts of incorrect determination of the number of hours worked when accruing co-payments or non-application of increased coefficients to the base tariff, the presence of arrears (terms and reasons for non-payment on time).
Порядок предоставления услуги UCMS Group
Cooperation with our company in terms of salary audit involves the following actions:
- The customer fills out the questionnaire (primary acquaintance);
- The database of the questionnaire assesses the amount of work to be done;
- After agreeing on the cost of the service, we prepare a commercial offer.
The result of our work is a written conclusion with a list of identified errors, after discussion of which recommendations are formed to correct the shortcomings and prevent their occurrence in the future.
The cost and timing of the service depends on a number of factors, including the number of staff, and are set individually.