This educational-practical manual is intended for practitioners: accountants, workers of financial and tax services, students student on speciality "record-keeping". In a manual the features of account and calculation of remuneration of labour of workers of enterprises, legal adjusting, extra charge, withholding, and also organization of remuneration of labour on an enterprise, are examined in detail. Edition contains examples with book-keeping wiring, tables for the most complete illumination of questions on the account of salary.Thus, an user gets possibility to become familiar with material that can be to him useful, on the concrete examined question touching a salary. Train aid is written in accordance with changes in the modern legislation of Russian FEDERATION.