ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 15, 2019 No. 184n

About approval of federal accounting standard of public finances of "Payment to personnel"

According to Articles 165 and 264.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2019, No. 30, Art. 4101; No. 31, the Art. 4466), articles 21 and 23 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2019, No. 30, the Art. 4149), subitem 5.2.21 (1) the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2012, to No. 44, of the Art. 6027), for the purpose of regulation of the budget accounting of non-financial and financial assets and obligations of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified assets and liabilities, financial accounting of the public (municipal) budget and autonomous institutions and creation, representation, consideration and approval of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions I order:

1. Approve the enclosed federal accounting standard of public finances of "Payment to personnel" (further - the Standard).

2. Determine that the Standard is applied when conducting the budget accounting, financial accounting of the public (municipal) budget and autonomous institutions since January 1, 2021, creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions starting with the reporting of 2021.

3. To the Russian Federation (Romanov S. V.) to provide to department of the budget methodology and financial reporting in public sector of the Ministry of Finance methodological maintenance of application of the Standard.

Approved by the Order of the Ministry of Finance of the Russian Federation of November 15, 2019, No. 184n

Federal accounting standard of public finances of "Payment to personnel"

I. General provisions

1. The federal accounting standard of public finances of "Payment to personnel" (further - the Standard) is developed for the purpose of ensuring unity of system of requirements to the financial accounting performed by the public (municipal) budget and autonomous institutions, to the budget accounting of non-financial and financial assets and obligations of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified non-financial and financial assets and obligations (further - financial accounting), to forming of information on objects of financial accounting, accounting (financial) records of the public (municipal) budget and autonomous institutions, budget reports (further - accounting (financial) records).

2. The standard establishes single requirements to procedure for recognition, initial and subsequent assessment in financial accounting of obligations and (or) obligations to employees of the public (municipal) institutions, governing bodies of state non-budgetary funds, persons replacing the state positions of the Russian Federation, the state positions of subjects of the Russian Federation, municipal positions, the government and local government officers, employees of the state (municipal) bodies who are not the government civil (municipal) employees, military personnel and equated to them by the persons, the staff of law-enforcement bodies, employees having special ranks and serving in organizations and bodies of criminal executive system, Federal fire service of the Public fire service, customs authorities of the Russian Federation and also before physical persons attracted in accordance with the legislation of the Russian Federation, the legislation of subjects of the Russian Federation and (or) municipal legal acts to accomplishment of separate powers without the conclusion with them employment contracts (office contracts, contracts) or agreements of civil nature (further - personnel), on implementation of the payments caused by their status in accordance with the legislation of the Russian Federation, the legislation of subjects of the Russian Federation and municipal legal acts, employment contracts (office contracts, contracts) and also disclosure of the specified information in accounting (financial) records.

3. Provisions of the Standard are applied in case of financial accounting, disclosure of information in accounting (financial) records if other is not established by other federal accounting standards of public finances, the single methodology of the budget accounting and budget reports established according to the budget legislation of the Russian Federation and the Instruction on procedure for creation, submission of annual, quarter accounting records of the state (municipal) budget and autonomous institutions <1> (further - the regulatory legal acts regulating financial accounting and creation of accounting (financial) records).

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