The payroll of a company

The list of people employed by a company is known by the payroll. The payroll is usually divided up as follows:

 monthly-paid staff

 weekly-paid staff

 hourly-paid staff

Office staff arc either monthly or weekly paid and the money they get is called salaries, which are usually set.

Workers are either weekly or hourly paid and they get set wages. Many companies often operate a bonus system for monthly and weekly-paid staff. The bonus is usually paid against certain work done.

The amount of the bonus payment is worked out from the employee’s job cards.

Hourly-paid staff are usually on the clack. Under this system each worker has a clock number and a clock card. He records his hours of work on the clock card by inserting it into what is literally a clock.

A device in the clock stamps the card with the time. At the end of each week the clock cards are collected by the timekeepers. The cards arc checked and then passed on to the Wages Office. In the Wages Office the wages and overtime are calculated.

When monthly or weekly paid staff work overtime they are also paid overtime.

Employee are sometimes paid in cash or by cheque. But direct payments into the employee's bank accounts arc becoming more and more popular.

As a rule employees get pay advices for the paid period.

The advice states the earnings, all the deductions and the total amount payable. The deductions usually include National Wealth Insurance contributions.

Exercises:

№ 1. Answer the following questions:

1. On what time basis can different employees be paid ?

2. What is the money paid to office staff and workers called ?

3. On what basis is bonus paid ?

4. Do employees sometimes work overtime ? How are they paid then ?

5. In what ways can wages and salaries be paid ?

6. What way of being paid would you prefer ?

№ 2. Translate into using the text:

Персонал оплачиваемый еженедельно.

Получают установленную зарплату.

Сумма премии.

Часовое устройство.

Подсчитывается зарплата и сверхурочное время.

Оплачивается наличными или чеком.

№ 3. Complete as in the text:

Workers are either … or hourly paid and they get set … .

Hourly-paid … are usually on the … .

A device in the clock … the card with the … .

The cards are checked and then … on to the … Office.

Employees are sometimes … in cash or by cheque.

As a … employees get pay advices for the … period.

№ 4. What would you tell a foreigner about our practice of:

bonus payments

overtime payments

the ways wages and salaries are paid

Тема: “Бухгалтеры, главные бухгалтеры, ревизоры”.

Words:

bookkepper accountant chartered accountant receipts disbursement purchase transaction appropriate to post controller

бухгалтер ревизор отчётности, бухгалтер дипломированный бухгалтер, бухгалтер-эксперт денежные поступления выплата денег закупка сделка соответствующий переносить в главную книгу контролёр, ревизор

cash sale book flow entry journal ledger earnings executive expenditure

наличные деньги продажа бухгалтерская запись, проводка поток (денег) бухгалтерская книга журнал главная книга доход (ы) руководитель расходы

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