Calculate ndfl and mandatory insurance contributions C Photo, form reporting.
To perform these functions, you must properly configure 1C for salary accounting.
In this form, on the Salary and Frames tab, the following options are available for selection:
- personnel and salary accounting - carried out in 1C Accounting 8.3 or in external ();
- how the calculations with staff will be taken into account - consolidated for all employees or detailed each;
- whether the program will be needed in the program to account for hospital sheets, vacations, executive documents;
- whether the document "Accrual of the salary" is automatically recalculated;
- which variant recruitment Apply - full or simplified (in the latter case, personnel documents are not formed as separate objects).
Methods for accounting for salaries in 1C
Salary and Frames / References and Settings / Salary Accounting Methods
This directory is designed to configure 1C methods. accounting salary. Each method contains account account and costs to assign a salary. In the information base, one method has already been created, which is called the reflection of the default charges, with an indication of account 26 and the article "Payment of Labor". Accountant can change this method if necessary, or create new ones.
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Accruals and retention
Salary and Frames / Directory and Settings / Accrual (Hold)
Accrued - These are species for salary and other payments. By default, 1C 8.3 Here were created: payment by salary, vacation - the main and for pregnancy and childbirth, hospital. For each accrual indicated:
- it is subject to NDFL, income code for personal income tax;
- type of income for taxing by insurance premiums;
- type of consumption when calculating income tax;
- accounting method (see previous item). If it is not selected, the program will use the "reflection of the default accruals".
Accountant may, if necessary, create new charges for wages and choose the required parameters in them. Accrual can be assigned to a specific employee (when receiving the staff or translation).
Hold - Types of calculation, which serve to reflect the amounts retained from employees. The program has a predetermined "Holding executive document" It is possible to create new retention - for example, trade union contributions or contributions to voluntary pension insurance.
Salary accounting settings
Salary and frames / References and settings / Salary accounting settings
These settings are made for each organization separately. There are several tabs in the form form.
Accounting salary. The "Salary" tab indicates a salary accounting method, which will be the main organization for this organization. The program will use it if another is not selected for accrual. Also here you can choose a way to write off deposited amounts.
Taxes and fees with photos. This tab contains parameters for automatic calculation and accrued NDFL and insurance premiums with photos:
- type of tariff for insurance premiums;
- the presence of professions for which are accrued additional contributions, employee employment in severe or harmful conditions;
- the rate of contributions to the FSS for insurance against industrial accidents and PZ;
- features of Ndfl calculus.
Reserves of vacations. Here you can include the possibility of forming the reserve of vacations, indicating the maximum amount of deductions for the year, the percentage of monthly deductions, the accounting method.
In this article, we will turn on the whole cycle of settlements with employees for work in 1C 8.3 Accounting: an advance payment, salary accrual and final settlement per month with pay NDFL to the budget.
You will learn:
- how the salary and personnel records are carried out in 1C Accounting 8.3;
- what document is drawn up accrual wages and contributions;
- where to print the calculated sheets;
- how to keep NDFL with accrued wages;
- how to form a statement to the bank and pay an advance and salary to employees;
- when to pay the PMFL into the budget.
On January 31, the organization was calculated and salary accrual for January in the following employees:
Tab. No. FULL NAME. employee Worked days Worked for hours Accrued Values \u200b\u200bon NDFL 1 Frienders Georgy Petrovich 20 159 60 000 — 2 Trofimova Love Andreevna 10 80 30 000 1 400 TOTAL 90 000 1 400 At the same time, ndfl is calculated and insurance premiums are calculated.
According to the collective agreement, the salary is paid twice a month: 25 and 10 numbers.
February 9 (transfer from 10.02) the payment of wages for the second half of the month. On the same day, NDFL was paid to the budget.
Payment of advance payment for bank cards
Setting the calculations with an employee
Advance payment for the month is made by employees before the payment for labor will be accrued. The date of the advance is established by a collective or employment contract. In our example, this is the 25th day.
Calculations with employees are produced:
- cash from the cashier;
- by transferring bank cards:
- by salary project;
- on personal workers cards.
In our example, we will list an advance on your employee's personal card. To make it possible, we will configure in directory Employees The method of calculation with it. Go to the directory can be from the section:
- References - Salary and Frames - Employees;
- Salary and Frames - Personnel Accounting - Employees.
From the value in the field Payout salary will depend on what type of statement will take:
- Cancellation in the cashier - if the value is selected Cash ;
- Vedomost to the Bank Type of operation for a salary project - If chosen For a salary project ;
- Vedency to the Bank Type of operation on employee accounts - if the value is selected At the expense of the bank .
In our example, choose At the expense of the bank: This means that the advance will be listed on the employee's personal card.
Vedomost to Bank
Create a document Vedomost to Bank Type of operation On employees accounts . It is available from the section Salary and Frames - Salary - Vedomosti to the Bank.
By button Vedomost Choose the desired type of operation - On employees accounts :
In the created document, you need to pay attention to Field Filling:
- Type of payment - Switch Prepaid expense ;
- Month - the month for which the advance is listed in our example - January.
By button Fill Automatically fill the table part of the statement. In graf To payoff will be introduced an advance payment specified in the wages settings for the whole organization or document receiving work by employee.
At the end of the fill, we will conduct a document on the button Spend or Conduct and close .
Advance payment
When the advance is listed by the employee, the operation must be reflected in 1C. To do this issue document write-off from the current account type of operation. It can be created directly from the document Vedomost to Bank by button Pay stateship .
Document Credit account will be filled automatically. Track the field filling:
- date - Date of bank statement about transfer money on the employee's card;
- Type of operation - Employee wage listing;
- Recipient - an employee who is listed as an advance;
- Sum - the sum of the advances;
- Article expenditure - Payment of wages.
Wiring
Wiring is formed:
- Dt KT - payment of wages.
Accrual of wages and insurance premiums
Calculate salary on the last day of the month. Operation reflect document salary accrual In chapter Salary and Frames - Salary - All Accruals - Create Button - Salary Accrual.
In the form, point out:
- Salary for - January: A month for which salary is calculated.
By button Fill The table part automatically reflects all employees for which there is data for salary accrual with already calculated data.
Table parts
- Employee - An employee for which salary is accrued. Selected from director staff.
- Days - the number of days spent on Production calendar ;
- Clock - the number of hours spent on Production calendar ;
- Accrued - total amount Accruals on an employee. According to the link in the column Accrued Additional form reflects a detailed description of all accrual by the employee.
Only monthly accruals indicated in the document are automatically calculated. Recruitment . In our example indicated only Payment by salary.As well as Payment by salarythis may be, for example, a monthly premium or surcharge for the non-normalized working day.
If necessary, graphs Days , Clock and Accrued You can adjust manually.
In January 2018, at a five-day working week (40 hours), 17 working days were provided, 136 hours.
With friendship G.P. The employment contract is issued until January 2018.
Employee Trofimova L.A. It works from January 18, 2018, so she has 10 working days and 80 hours according to the manufacturing calendar.
Salary Trofimova L.A. - 51 000 rubles.
Accrued for January - 51 000 rubles / 17 days * 10 days \u003d 30 000 rub.
Friendship G.P. The salary is accrued in the full amount: it has its entire working time norm.
If, in addition to monthly payments, accrual additional, then you must use the button Accrual .
- NDFL - The amount of the tax on the income of individuals, retained from wages. By clicking on the link in the column NDFL The calculation is disclosed - the table, where the income on the employee for the current taxable period Since the beginning of the year, deductions provided.
In our example, workers have no deductions provided. The NDFL is calculated in the amount of 13% of the entire amount of income per month.
- Contributions - The sum of the calculated insurance premiums. Calculation of contributions is carried out for each employee. It can be viewed by reference in the column Contributions in additional form.
Wiring
Wiring are formed:
- Dt KT - payroll;
- Dt KT - calculus NDFL and hold it from wages;
- DT () CT - accrual of contributions to the FSS;
- DT () CT - accrual of contributions to the FFOMS;
- DT () CT - accrual of contributions to the FIU;
- DT () CT - accrual of contributions to the NA and PZ.
The estimated statement in the form of T-51 can be printed using the report Payslip (T-51) in chapter Salary and Frames - Salary - Salary Reports - Estimated Statement (T-51).
Payroll payment for bank cards
Preparation of payments
Conduct salary for a month right from the document Payroll by button Pay .
The program automatically generates the following documents:
- Vedomost to Bank type of operation On employees accounts since, according to the example, the salary workers are listed on personal cards;
- Money orders Type of operation Employee wage listing - to list the salary to each recipient;
- Payment order Type of operation Payment of tax - on the listing NDFL to the budget.
Payout salary
When we get confirmation of the bank about the payments made, create documents Credit account Type of operation Employee wage listing For each employee. You can do this in different ways:
- from the document Vedomost to Bank by button Pay stateship ;
- from the document Payment order link Enter the write-off document from the current account ;
- by downloading documents from client-Bank programs or directly from the bank if connected service 1C: DirectBank.
The document will be filled automatically. Track the field filling:
- date - the date of statement of the bank, which was held;
- Type of operation - Employee wage listing;
- Recipient - the worker who lists the salary;
- Sum - paid salary amount;
- Article expenditure - Payment of wages.
Wiring
To meet the needs of small companies, the number of which does not exceed sixty employees, with the main type of salary and work on the schedule of the 40-hour working week, 1C completed the functionality of the widespread used 1C: Accounting 3.0 work opportunities with personnel accounting operations. In this article, we will conduct a detailed overview of the setup stages, as well as in detail you will analyze how the salary is made and issuing a salary in 1C Accounting 3.0.
Settings for accounting parameters for salary, taxes and contributions
The sequence of salary accrual in 1C Accountinger 3.0, keeping accounting for calculations in this area and the implementation of subsequent payments initially require settings. Let us turn to the "ZIK / References and Settings / Salary Settings / General Settings", where they can be implemented.
And the first thing that is necessary to do is to do - in the group of switches "Accounting for payroll calculations and personnel records are conducted" to activate "in this program."
Settings for calculating conditions and pay payments
"ZIK / References and Settings / Salary Settings / General Settings / Salary / Salary Accounting Order".
- To begin, it is necessary to specify the "way of reflecting in Buk. Network", which allows you to select a value from the reference book "Method of salary accounting". This method will be applied automatically if another accounting method is not specified for specific accruals or employees.
- Next, in the requisition of "Salary is paid", you must specify the date of payment of salary.
- In the event of a salary deposit, it will be necessary to set a way to reflect the depositors in the details of "write-off deposited amount".
- If the firm participates in pilot project FSS, you need to choose the props "payment of hospital" from the values \u200b\u200bof the drop-down list.
Setting the inclusion of the calculation function of hospital, vacations and executive sheets
"ZIK / References and Settings / Salary Settings / Calculation of Salary".
Activation "to keep records of hospitals, vacations and executive documents" is responsible for the possibility of working with such documents in the database as " Sick leave"," Vacation "," Performance list"With which appropriate accruals will be implemented. Otherwise, all charges will be made only by a wage accrual document.
Settings of insurance premium tariffs and contributions rates on the NA and PZ
"ZIK / References and Salary Settings / Community Settings / Salary Accounting / Tax Settings and Reports / Insurance Contributions".
We will pay attention to the "Tariff of insurance premiums" *, which allows you to add the value of the required tariff from the reference book "Types of Insurance Contribution Tariffs".
If the firm has additional contributions (a common practice for such posts, like miners, pharmacists, members of flight crews, etc.), it is necessary to mark the checkbox and make data in Zek / References and Settings / Salary Settings / General Settings / Accounting Settings Salary / Tax and Report Setup / Insurance Contributions / Additional Contributions. "
The procedure for calculating NDFL
"Zik / References and Settings / Salary Settings / General Settings / Salary Accounting / Tax Settings and Reports / Ndfl".
Setting the costs of costs to reflect insurance premiums
"ZIK / References and Settings / Salary Settings / Reflection in Accounting / Articles of Insurance Contributions".
By default, taxes and deductions from the company are reflected in the cost accounts for the same cost article as the accruals with which the calculation is made. In this case, the "Article Cost Costs" will not be filled. If it is necessary to reflect in accounting insurance premiums or contributions to the FSS from the NA and PZ on costs of costs other than the credential cost article, it is necessary to specify an article to reflect the accrual, and in the details of the cost of the cost, from where it follows Follow the contributions.
Settings of the main types of accruals
"ZIK / References and Salary Settings / Salary / Calculation Settings".
Some types of accruals are already present in the default program. The list of accruals on the "Create" button there is a possibility to add new types of accruals (for example, "compensation for unused vacation"," Monthly premium "," Payment for time on a business trip ").
Settings of the main types of deductions
"Zik / References and Salary Settings / Salary / Calculation / Calculation".
"Holding on the executive document" is pre-installed in the program. List of hold on the "Create" button can be expanded by such categories as:
- Trade union contributions;
- Performance list;
- Remuneration of the payment agent;
- Additional insurance premiums on cumulative part pensions;
- Voluntary contributions to NPF.
"ZIK / References and Settings / Salary Projects".
Data on personal accounts of employees is entered in the "ZIK / salary projects / entry accounts" section or in the Employees directory on the link "Payments and Cost Account" reference "Personal Account".
"ZIK / References and Settings / Salary Settings / Personnel Accounting".
Through the switch "Full", personnel documents "Acceptance", "Personnel Translation" and "Dismissal" are created. In the case of setting the "Simplified" switch, the program documents are missing in the program, the personnel orders are printed from the employee's card.
Conducting personnel documents
Before calculating an advance or salaries, you must check the entry of personnel orders. If "full" personnel record is installed, all documents can be found in the "ZIK / Personnel Accounting" section. If the personnel record is "simplified", then the entire personnel information is contained in the "Employees" directory.
Advance accrual and payment
If the advance payment occurs directly from the cash desk, its calculation is carried out through the "Cash Registry" document. The payment of an advance through the bank is calculated in the document "Vestitude to the Bank". Both documents can be found in the "ZIK / Salary" section.
To automatically fill it * in the "Pay" field, select the "Advance" value and click on the "Fill" button.
* Note that the automatic filling of these documents is responsible for the Advisits "Advance" in the personnel documents "Acceptance of work", as well as the "personnel translation" with the "full" personnel record or a mark in the employee's card with a "simplified".
Advisits "Advance" can be filled with one of two possible ways:
- Fixed amount;
- % of the tariff.
The fact of issuance of an advance from the cash register should be fixed through the document "Cash issuance (RKO)" overlooking the operation of the payment of wages for Vedomosti, which was created on the basis of the document "Cash Registry". The payment of advance payment by the Bank should be reflected through the document "Write-off from the current account" with the type of operation "Wage Transfer under Vedomosti", established on the basis of the document "Vestitude to the Bank".
The document "Cash issuance" will form the wiring of DT 70 - CT 50.
Accrual of salary, taxes and contributions for the month
To accrual a salary to employees of the company, it is correctly displayed in the program, fill in the "Calculation of the salary" document, which is in the "ZIK / Salary" section. The accrual is made by the "Fill" button.
To accrue a salary in 1C, use the "Conduct" button.
Document "Calculation of Salary" will make it necessary to form a number of postings:
Payout salary
Salary can be paid to employees, both through the bank and from the cash office at the place of work. For the first case, it is necessary to form a document "Vestitude to the Bank", for the second - "statement to the cashier."
The fact of paying payment is fixed in "write-off from the current account" if the salary payment was made through the bank, or using the document "Issuance of Cash" when the salary was paid from the box office.
The document "Write-off from the current account" forms the wiring of DT 70 - CT 51.
Payment of taxes and contributions to the budget
You need to create a document "Payment order" with the type of operation "Payment of Tax". Tax or contribution should be specified in the details of "Tax".
Document "Payment Order" to pay for taxes and contributions can be issued and through the assistant "Payment of Taxes and Fees". To do this, in the payment order log, click on the "Pay / Accrued Taxes and Contributions" button. Fix the fact of payment of tax follows in the document "Write-off from the current account" with the type of the operation of the payment of the tax "created on the basis of the document" Payment Order ".
We reviewed the procedure for accrualing the salaries to employees through the 1C's software solution to 1C: Accounting 3.0, created on the basis of the latest technological platform "1C: Enterprise". As mentioned at the beginning of this article, the possibility of the program in this part is not designed to meet the needs of a large enterprise. When the state exceeds 60 people, and it is necessary to make a salary accrual in 1C 8.3, it is more correct to reflect the accrual of salary to employees using a specialized model solution "1C: salary and personnel management" containing even in the basic version more detailed functionality and a detailed algorithm for accrualing all kinds of payments to employees.
