FEATURES OF PAYROLL OF MEDICAL PERSONNEL IN THE INSTITUTIONS OF THE PENITENTIARY SYSTEM
The article examines the main issues of accounting for the salaries of civil personnel of medical organizations in the penitentiary system. The features of payroll, is inherent in this category of workers, to study the composition and terms of payment of allowances and compensations for different conditions, different from the usual set, including when working at night, weekends and holidays, processing of the working time rules established by the labor legislation. Using practical examples, the procedure for calculating wages is considered, taking into account the available surcharges and allowances,as well as payments to medical workers when an employee goes on paid leave and receives a sick leave. A separate question reveals the essence of budget financing of salary expenditures in the Federal state budgetary INSTITUTION of the Ministry of internal Affairs of the Russian Federation, the codes of articles (sub-items) used in the classification of operations of the public administration sector. An in-depth study of the issues of regulatory regulation of calculation and accounting of payroll of medical workers and auxiliary personnel of medical institutions was made. A separate paragraph is devoted to the documentation of accounting operations in payroll, and two types of accounting for settlements with personnel are considered - analytical and synthetic. The procedure for filling out personal cards, settlement and payment statements, tax cards and cards for individual accounting of insurance premiums, indicating the specifics of their management, is disclosed. Synthetic accounting of all payroll operations with personnel is performed on the account 1 302 00 in the context of analytical accounts. Grouping accounting records that reflect the accrual of salaries to civilian personnel of medical organizations and payroll charges will allow users of this article to apply its individual provisions in accounting and budget reporting. In addition, the practical orientation of the material presented will allow using information in the activities of accounting and financial and economic services of state organizations.