Automation of labor accounting and wages at the enterprise in the "1C: Enterprise" system

General information about the program

The 1C: Enterprise software system includes a platform and application solutions developed on its basis for automating the activities of organizations and individuals.

The flexibility of the platform allows 1C: Enterprise to be used in a wide variety of areas:

Automation of industrial and commercial enterprises, budgetary and financial institutions, service enterprises, etc.
· Support of the operational management of the enterprise;
Automation of organizational and economic activity;
· Accounting with several charts of accounts and arbitrary accounting measurements, regulated reporting;
· Ample opportunities for management accounting and construction of analytical reporting, support for multi-currency accounting;
Solving problems of planning, budgeting and financial analysis;
· Payroll and personnel management;
· Other areas of application.

Initially, the product "1C: Enterprise" was intended to automate accounting and management accounting (including payroll and personnel management). But today this product finds its application in areas that are far from the actual accounting tasks.

The specialized subsystem for accounting for wages and personnel "1C: Salary and personnel management", which are part of the becoming "1C: Enterprise", solve the following tasks:

Accounting for the movement of personnel for each organization, including paperwork and reporting
Calculation of the salary of the personnel of the enterprise with the registration of the relevant documents
· Calculation of taxes and contributions regulated by the legislation, the taxable base of which is the salary of employees of the organization. And the preparation of the corresponding reports,
· Reflection of the accrued salary, as well as the amounts of taxes and contributions in accounting and tax accounting.

The 1C: Enterprise software system provides ample opportunities for automated accounting at enterprises, organizations and institutions, regardless of their type of activity and form of ownership, with different levels of accounting complexity.

"1C: Enterprise" allows you to organize effective accounting, personnel, operational trade, warehouse and production accounting, as well as payroll.

In "1C: Salary and Human Resource Management" all the main processes of personnel management, as well as processes personnel records, calculating salaries, calculating taxes, generating reports and certificates in government bodies and social funds planning labor costs. The requirements of the legislation, the actual practice of the enterprises and the promising global trends in the development of approaches to personnel management are taken into account.

Managing data on hundreds and thousands of employees, carrying out activities for the selection and training of personnel, assessing the qualifications of production and management personnel are labor-intensive processes. Use of specialized software products gives the company the opportunity to reduce the time spent on processing large amounts of information and data analysis, allows the management to effectively plan and implement personnel policy.

The program provides automatic payroll and related taxes and fees in accordance with applicable law. The entire complex of labor-intensive calculations with personnel is fully automated, starting from the input of documents on the actual production, payment of sick leaves and leaves, and ending with the formation of documents for the payment of wages and reporting to state regulatory authorities.

Payroll is calculated in stages (Fig. 2.1.).

Rice. 2.1

Within a month, documents are introduced that characterize the performance of each employee, as well as other documents and information that affect charges and deductions - sick leave and other documents.

After the end of the period, the actual calculation of wages and related taxes and contributions. Based on the results of this calculation, data on the amounts payable to employees are generated.

The program contains a large number of predefined types of charges (Fig. 2.2.) And deductions. The system implements almost all types of charges, wages used in self-supporting enterprises:

· At the monthly tariff rate;
· At the monthly tariff rate by the hour;
· At a monthly rate by day
· At the hourly tariff rate;
· At the monthly tariff rate from the opposite;
· Percentage;
· Fixed amount;
· By monthly calculation index by day;
· By average earnings;
· According to the average earnings for a vacation;
· According to the average earnings for sick leave.

Rice. 2.2

The plan of types of calculation of retention of organizations (Fig. 2.3.) Is designed to store the types of calculation of retention from employees of organizations.

It contains predefined calculation types that can be used without additional configuration. If necessary, you can add new types of calculation to it, if the predefined ones are not enough to carry out deductions from employees.

Rice. 2.3

The most complete accounting and calculation of wages is automated in the program "1C: Salary and personnel management". It is in it that the different kinds accruals and deductions from wages. Such a program is suitable for organizations with a complex remuneration system.

However, there is another option. Often in small organizations for accounting and tax accounting the program "1C: Accounting" is used. If the company has a small staff and an uncomplicated wage system, it is quite possible to keep track of wages in the standard version of the 1C: Accounting program.

The main opportunities for accounting for wages in typical configuration"1c accounting":

· Payroll by type:
- o basic salary;
- o additional types of income.
· Accounting for deductions from wages:
o by orders of execution;
o Personal income tax.
Accruals on the payroll (UST accounting)
Formation of reporting:
o tax card 1-NDFL;
o certificate of income of an individual 2-NDFL;
o individual card of the UST account;
o declaration of insurance premiums to the FIU;
o declaration for the unified social tax;
o report on the use of the amounts of insurance premiums for compulsory social insurance from industrial accidents;
o payslip by means of the FSS RF (Form 4-FSS RF)
o insurance premiums of the FSS for temporary disability (form 4a-FSS of the Russian Federation).

To perform these operations, use the function panel (the Salary and Personnel tabs) or the main menu Salary and Personnel.

To meet the needs of small companies, the number of which does not exceed sixty employees, with the main type of accruals "Salary" and work on a 40-hour work week schedule, 1C has supplemented the functionality of the widely used 1C: Accounting 3.0 with the ability to work with personnel accounting operations. In this article, we will conduct a detailed review of the setup steps, as well as analyze in detail how salaries are calculated and issued in 1C Accounting 3.0.

Settings for Payroll, Tax, and Contribution Accounting Options

The sequence of payroll in 1C Accounting 3.0, keeping records of settlements in this area and the implementation of subsequent payments initially require settings. Let us turn to the section "ZIK / Reference books and settings / Salary settings / General settings", where they can be implemented.

And the first thing that needs to be done for this is to activate “In this program” in the “Payroll accounting and personnel records” radio button group.

Settings for the conditions of accrual and payment of salaries

"ZIK / Reference books and settings / Salary settings / General settings / Payroll accounting procedure / Salary".

First, you need to specify the "Method of reflection in accounting", which allows you to select a value from the directory "Method of accounting for salaries". The specified method will be applied automatically if no other accounting method is specified for specific accruals or employees.

Further, in the requisite "Salary is paid", you must indicate the date of payment of the salary.

In the case of depositing salaries, you will need to set the way of reflection in the accounting of depositors in the "Write-off of deposited amounts" variable.

If the firm is involved in pilot project FSS, you need to select the variable "Sick leave payments" from the values of the drop-down list.

Configuring the inclusion of the function of calculating sick leave, leaves and orders of execution

"ZIK / Reference books and settings / Salary settings / Payroll calculation".

Activation "Keep records of sick leave, vacations and executive documents" is responsible for the ability to work with such documents in the database as "Sick leave", "Vacation", " Performance list", With the help of which the corresponding charges will be realized. Otherwise, all accruals will be made only by the "Payroll" document.

Settings of rates of insurance premiums and rates of premiums for NS and PZ

"ZIK / Reference books and settings / Salary settings / General settings / Payroll accounting procedure / Setting up taxes and reports / Insurance premiums».

Let's pay attention to the "Rate of insurance premiums" *, which allows you to add the value of the required rate from the directory "Types of rates of insurance premiums".

If the company has a place to be additional contributions(a common practice for positions such as miners, pharmacists, flight crew members, etc.), you must select the checkbox and enter the data in "ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Tax and reporting settings / Insurance Contributions / Additional Contributions ".

The procedure for calculating personal income tax

"ZIK / Reference books and settings / Salary settings / General settings / Payroll accounting procedure / Setting up taxes and reports / personal income tax".

Set up cost items to show premiums

"ZIK / Reference books and settings / Salary settings / Reflection in accounting / Cost items for insurance premiums."

By default, taxes and deductions from payroll are reflected in the expense accounts for the same cost item as the accruals from which the calculation was made. In this case, the variable "Accrual cost item" is not filled in. If you need to reflect in accounting insurance premiums or contributions to the FSS from NS and PP for cost items different from the accrual cost item, you must specify the item in the "Accrual cost item" variable to reflect the accrual, and in the "Cost item" variable indicate where reflect contributions.

Settings for the main types of charges

"ZIK / Reference books and settings / Salary settings / Payroll / Accruals".

Some types of charges are already present in the program by default. It is possible to add new types of charges to the list of charges by clicking the "Create" button (for example, "Compensation for unused vacation"," Monthly bonus "," Payment for time on a business trip ").

Main hold settings

"ZIK / Reference books and settings / Salary settings / Salary calculation / Retentions".

"Holding on the executive document" is pre-installed in the program. The list of deductions by clicking the "Create" button can be expanded by such categories as:

Union dues;
Performance list;
Paying agent remuneration;
Additional insurance premiums for funded part pensions;
Voluntary contributions to NPFs.

"ZIK / Reference books and settings / Salary projects".

Data on personal accounts of employees are entered in the section "ZIK / Salary projects / Entering personal accounts" or in the directory "Employees" by the link "Payments and cost accounting" in the variable "Personal account number".

"ZIK / Reference books and settings / Salary settings / Personnel accounting".

Using the "Full" switch, personnel documents "Recruitment", "Personnel transfer" and "Dismissal" are created. If you set the "Simplified" switch, there are no personnel documents in the program, personnel orders are printed from the employee's card.

Carrying out personnel documents

Before calculating the advance payment or salary, it is necessary to check the input of personnel orders. If "Full" personnel accounting is installed, then all documents can be found in the section "ZIK / Personnel accounting". If personnel accounting is "simplified", then all personnel information is contained in the directory "Employees".

Accrual and payment of advance payment

If the advance payment is made directly from the cash desk, its calculation is carried out through the document “Statement to the cash desk”. Advance payment through the bank is calculated in the document “Statement to the bank”. Both documents can be found in the ZIK / Salary section.

For their automatic filling * in the "Pay out" field, select the "Advance" value and click on the "Fill" button.

* Note that for the automatic filling of these documents, the requisite "Advance" in personnel documents "Recruitment", as well as "Personnel transfer" with "Full" personnel records, or a mark in the employee's card with "Simplified" is responsible.

The "Advance" requisite can be filled in one of two possible ways:

Fixed amount;
% of the tariff.

The fact of issuing an advance from the cash register must be recorded through the document "Cash withdrawal (CSC)" with the operation type "Payment of wages according to statements", which was created on the basis of the document "Statement to the cash register". The fact of an advance payment by the bank should be reflected by means of the document "Write-off from the current account" with the operation type "Transfer of wages according to sheets", created on the basis of the document "Statement to the bank".

The document "Cash withdrawal" will generate transactions Dt 70 - Kt 50.

Calculation of salaries, taxes and contributions for the month

To ensure that the salary calculation for the company's employees is correctly displayed in the program, we fill in the “Payroll” document, which is located in the “ZIK / Salary” section. The accrual is made by clicking the "Fill" button.

To carry out salary calculation in 1C, use the "Post" button.

The document "Payroll" will allow you to generate a number of transactions:

Payment of wages

Salaries can be paid to employees both through the bank and from the cash desk at the place of work. For the first case, it is necessary to form a document "Statement to the bank", for the second - "Statement to the cashier".

The fact of payment of the salary is recorded in the "Write-off from the current account" if the salary was paid through the bank, or using the document "Cash withdrawal" when the salary was paid from the cash desk.

The document "Write-off from the current account" generates transactions Dt 70 - Kt 51.

Payment of taxes and contributions to the budget

You need to create a document " Payment order"With the operation type" Tax payment ". The type of tax or contribution should be indicated in the "Tax" variable.

The document "Payment order" for the payment of taxes and fees can also be drawn up through the assistant "Payment of taxes and fees". To do this, in the journal of Payment orders, click on the "Pay / Accrued taxes and contributions" button. The fact of payment of tax should be recorded in the document "Write-off from the current account" with the operation type "Payment of tax", created on the basis of the document "Payment order".

We examined the procedure for calculating salaries for employees using the 1C software solution "1C: Accounting 3.0", created on the basis of the latest technological platform "1C: Enterprise". As mentioned at the beginning of this article, the capabilities of the program in this part are not designed to meet the needs of a large enterprise. When the staff exceeds 60 people, and you need to make payroll in 1C 8.3, it is more correct to reflect the payroll of employees using a specialized standard solution "1C: Payroll and Human Resources Management", which even in the basic version contains more detailed functionality and a detailed algorithm for calculating all kinds of payments to employees.

For the successful development of the enterprise, it is necessary to use methods of remuneration that contribute to the creation of a business atmosphere and orient employees to increase their personal contribution to the success of the common cause. The mechanisms of financial motivation can be used as a basis for achieving these goals. In addition, legal requirements must be complied with in the methods of remuneration used.

The application solution provides automatic calculation of payroll and related taxes and fees in accordance with applicable law.

Code	Name	Recommended retail price, rub.
4601546063830	1C: Integrated Automation 8	39 500	Buy
4601546092625	1C: Comprehensive automation 8 for 10 users + client-server	99 500	Buy
4601546080875	1C: Enterprise 8. Client license for 1 workplace	6 300	Buy
4601546080882	1C: Enterprise 8. Client license for 5 workplaces	21 600	Buy
4601546080899	1C: Enterprise 8. Client license for 10 workplaces	41 400	Buy
4601546080905	1C: Enterprise 8. Client license for 20 workplaces	78 000	Buy
Other licenses for 1C: Enterprise 8

Calculation and payment of salaries

In the applied solution, almost all types of wages accruals used in self-supporting enterprises and related deductions, taxes and contributions are automated.

To use the time-based wages of an employee, it is enough to indicate the amount of remuneration and the schedule according to which the hours worked will be taken into account when applying for a job.

If as a result personnel changes the employee's work schedule changes, then such events must be documented in the information base.

The work schedules used to track hours worked can be of the following types: five-day, six-day and shift. In the configuration, it is necessary to indicate the duration of the working week and working hours: work intervals during the working day or shift with the exception of lunch break. For example, for a 40-hour work week and a five-day work schedule, the working hours can be as follows: from 8-00 to 12-00 and from 13-00 to 17-00 (here it is assumed that the lunch break takes time from 12-00 until 13-00).

Provides for automatic filling of the current work schedule calendar, taking into account national holidays, which reflects shortened working days pre-holiday days and rescheduled rest days. The list of national holidays is kept in the information base.

All charges of the organization are combined into two large groups:

Basic accruals are accruals that have a validity period (payment at tariff rates, payment for periods of absence of an employee, etc.).
Additional accruals are accruals characterized by the same accrual date, for example, premiums or dividends. These charges, however, can be calculated based on the amounts previously charged on the basic charges.

The configuration contains a sufficient set of predefined types of charges and deductions. In particular, there are accruals for several types of vacations and several types of downtime in work time, withholding alimony, etc. But users can add an unlimited number own species charges and deductions.

Basic charges can be calculated in the following ways:

at the tariff rate (monthly, daily or hourly) for the actual period of validity of the charge;
piece-rate for the actual period of validity of the accrual;
a fixed amount;
by average earnings for a vacation calendar days;
according to the average earnings for vacation when calculating from working days;
by average earnings for calculating benefits for temporary disability;
by average earnings (for example, to pay for business trips);
as an allowance for caring for a child up to 1.5 years old;
as an allowance for caring for a child up to 3 years old

Additional charges can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);
a fixed amount.

Retentions can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);
to hold on executive documents(i.e. with a preliminary reduction in the amount of basic charges by the amount of taxes);
a fixed amount.

After entering into the information base information about deviations from the work schedule, about one-time charges and deductions, you can actually calculate wages and related charges.

To calculate the salary, the document "Payroll to employees of the organization" is used.

The configuration automatically copes with difficult situations when information about the reasons for the absence of an employee is entered several times. When registering the absence of an employee for an unexplained reason, the salary for the period of absence will not be charged, but if later he brings a sick leave related to this period, then at the next salary calculation he will be charged according to sick leave for the days of illness.

In organizations with a large staff of employees, it is convenient to calculate salaries and other charges not for all employees at once, but for departments. And if the organization is so large that several configuration users are involved in payroll calculation - payroll calculators , then each calculator can be assigned a specific division with the introduction of this information in the information base. If you specify a calculator when generating documents, then only those employees who are served by the specified calculator will be automatically entered in the tabular section.

To prepare the salary payment, the document "Salary to be paid to the organization" is used.

To distribute the salaries transferred to the bank among the card accounts of employees, a special mechanism for information exchange is proposed, developed by 1C in conjunction with the Sberbank of the Russian Federation. The exchange of data on the transferred amounts of wages is carried out using XML files. The proposed mechanism allows in electronic format transfer to the bank the information necessary for opening card accounts employee, receive from the bank confirmation of their opening with necessary parameters card accounts of employees of the organization, and then organize the regular crediting of salaries to card accounts.

Payroll taxes and contributions

The application solution provides automated calculation of taxes and fees related to wages... Initial information for each type of calculation is contained in the description of the type of accrual.

When registering the document "Payroll to employees of the organization", the amounts of personal income tax to be withheld are calculated automatically for each employee, taking into account the information about his benefits contained in the infobase. The calculation results are displayed on the corresponding tab.

The calculation of insurance premiums is included in a separate document. Filling in the tabular section of the document and the actual calculation are performed automatically using the initial information contained in the document "Payroll to employees of organizations" and other similar documents.

The user can manually correct the results of the automatic calculation of taxes and contributions.

The configuration provides the formation of all necessary reports on insurance premiums and personal income tax in electronic and paper form.

Personalized accounting for the FIU

Each employee of the company must be insured in the system The Pension Fund Russian Federation which ensures it pension rights... Individual (personified) accounting is the accounting of information about each employee of the enterprise in the system of the Pension Fund of the Russian Federation. Personalized accounting is carried out in the process of the entire labor activity the insured person.

In configuration 1C: Integrated Automation 8 the requirements of the pension legislation are fully taken into account. Personalized accounting is implemented as component regulated reporting.

In the applied solution, personalized accounting is organized in accordance with Federal law"On individual (personified) accounting in the system of compulsory pension insurance" and others regulatory documents... The configuration provides automatic filling of the following forms with information about the insured persons - employees of the organization, required for submission to the bodies of the Pension Fund:

personal data of employees - forms ADV-1, ADV-2 and ADV-3;
information about seniority - SZV-K.

Employees' personal data are generated for transfer to the Pension Fund branch as needed. In the case of hiring new employees, forms ADV-1 are created, when the personal data of employees are changed - forms ADV-2, if employees lose insurance certificates - forms ADV-3.

The configuration provides automatic generation of information on the amounts of accrued insurance premiums that must be submitted to the Pension Fund office at the end of the year, as well as when the employee reaches retirement age:

Form SZV-4-1 - about employees who, during the reporting year, had any conditions for the appointment of an early labor pension, or, if necessary, the allocation of separate periods of work, periods of caring for children, etc.;
forms SZV-4-2 - about employees who do not have conditions for early assignment of retirement pension during the reporting year.
Listed forms can be generated both in paper and electronic form.

Managerial salary

In addition to the regulated salary, the configuration provides the ability to calculate managerial salaries for the employees of the enterprise. Managerial and regulated salaries can be related to each other as follows:

the managerial salary for the employee is not specially calculated - while his regulated salary is considered the managerial salary;
the management salary is calculated in addition to the regulated salary;
managerial salary and regulated salary are calculated independently of each other; in this case, payments of the regulated salary are recorded simultaneously and as payments of the managerial salary.

The managerial salary may differ from the regulated salary by algorithms and calculation execution time.

The structure of the managerial salary is made up of accruals and deductions. The list of accruals and deductions for each employee is established when registering hiring and personnel transfers.

Management accruals and deductions can be used as elements of employee motivation schemes. Each specific motivation scheme is matched to a combination of department and position.

And in the personnel document, each employee is also assigned a division and a position. Therefore, a user filling out a personnel management accounting document can choose one of two options for filling out the list of accruals and deductions:

lists of management charges and deductions are filled out manually for each employee specified in the document;
lists of accruals and deductions are filled in automatically according to motivation schemes, which are preliminarily drawn up for combinations of positions and departments.

The specific values of the amounts of management charges and deductions are established in the document of remuneration.

The procedure for calculating the managerial salary is slightly simpler than the procedure for calculating the regulated salary. The main document for calculating managerial salaries is the "Salary payable" document, which is generated and filled out in an automated way.

The fact of payment of the managerial salary is registered payroll and cash outflow orders reflected in management accounting.

Mutual settlements between employees and the enterprise are accounted for in the currency of management accounting, although the payments themselves can be made in arbitrary currencies. For reflection in mutual settlements, the currency of payment will be converted into the currency of management accounting.

"1C: Salary and Personnel Management 8.0" is a mass-use program for the complex automation of payroll and the implementation of personnel policy of enterprises and organizations. It is successfully used in personnel services and accounting, as well as in other departments, whose task is to organize the effective work of personnel.

"1C: Salary and Personnel Management 8.0" is a ready-to-use solution that takes into account the requirements of legislation, the actual practice of enterprises and global trends in the development of methods of motivation and personnel management.

The applied solution "1C: Salary and Personnel Management 8.0" automates the solution of the following tasks:

payroll preparation;

management of financial motivation of personnel;

calculation of taxes and contributions from the wage fund regulated by the legislation;

reflection of accrued wages and taxes in the costs of the enterprise;

management of cash settlements with personnel, including escrow;

personnel accounting and personnel analysis;

automation of personnel records management;

planning staffing needs;

providing business with personnel;

management of competencies, training, certification of employees;

effective planning of personnel employment.

The subject area automated by the application solution "1C: Salary and Personnel Management 8.0" is illustrated by the following diagram.

Scheme 2.1 - Subject area

The program allows you to keep records in a single information base on behalf of several organizations - legal entities, as well as individual entrepreneurs, who, from the point of view of business organization, constitute a single enterprise.

The program maintains two types of accounting in parallel: managerial and regulated. Management accounting is kept for the enterprise as a whole, and regulated accounting is kept separately for each organization.

The program "1C: Salary and Personnel Management 8.0" will be useful to all employees of the enterprise without exception.

The management will have full control over what is happening, set the structure of the enterprise and its constituent organizations, analyze the staff, make management decisions based on complete and reliable information. Powerful analytical reports provide the user with information in arbitrary sections.

The HR department will receive a valuable tool for automating routine tasks, including questioning and preparing reports on employees with different selection and sorting conditions.

Employees of the enterprise will be sure that at any time they will be able to quickly receive the certificates they need, information about their vacation, personalized accounting data in the Pension Fund, etc.

Submission of regulated reporting to government agencies will become a much less time-consuming process. This is especially true for information for personalized accounting of the Pension Fund (SZV-4, ADV-11) and reporting on personal income tax (2-NDFL).

"1C: Salary and Personnel Management 8.0" was created on the technological platform of the new generation "1C: Enterprise 8.0", which provides high flexibility, customization, scalability, productivity and ergonomics of applied solutions. The delivery set of the software product includes a typical configuration "Salary and Personnel Management".

For the purpose of accounting, the joint work of the program "1C: Salary and Personnel Management 8.0" with the program "1C: Accounting 8.0" was provided.

In the applied solution, almost all types of wages accruals used in self-supporting enterprises and related deductions, taxes and contributions are automated. The main forms of remuneration have been implemented: time-based (using monthly, daily and hourly tariff rates) and piecework forms of remuneration, as well as their variants - time-bonus and piece-bonus forms of remuneration.

If, as a result of personnel changes, the employee's work schedule changes, then such events must be documented in the information base.

There is no need to keep track of the hours worked. The actual time worked will be calculated as the amount of planned time that the employee should have worked according to the schedule, minus the documented deviations from this schedule, when the employee was absent during the working hours specified in the schedule, for example, due to vacation or illness.

In case of piecework wages, in order to calculate the amount of earnings, it is necessary to register monthly the actual production of the employee with special documents - piecework orders. But the work schedule is also required to be indicated, since it is used in some other calculations.

Time tracking

The work schedules used to record the hours worked can be of the following types: five-day, six-day, shift and, in addition, individual.

In the configuration, it is necessary to indicate the duration of the working week and working hours: work intervals during the working day or shift with the exception of lunch break. For example, for a 40-hour work week and a five-day work schedule, the working hours can be as follows: from 8-00 to 12-00 and from 13-00 to 17-00 (here it is assumed that the lunch break takes time from 12-00 until 13-00).

The configuration supports summarized work time schedules as well as reduced work time schedules.

Provides for automatic filling of the current calendar of the work schedule, taking into account national holidays, which reflects working days, shortened pre-holidays and postponed days of rest. The list of national holidays is also kept in the information base.

It is possible to enter detailed and / or summary timesheets, as primary documents, the data of which is used further when calculating salaries; in this case, the hours worked are determined according to the timesheet data, while the existing work schedules will be used only to determine the standard amount of working time.

When forming the time sheet for hours worked in the T-13 form in the absence of data on payroll calculations, data on the absence of employees registered in the "personnel" accounting loop are used.

Accruals and deductions

All charges of the organization are combined into two large groups:

Basic charges are charges characterized by a duration in time, i.e. having a validity period (payment at tariff rates, payment for periods of absence of an employee, etc.).

Additional accruals are accruals characterized by the same accrual date, for example, premiums or dividends. These charges, however, can be calculated based on the amounts previously charged on the basic charges.

Each type of charge is characterized by the method of calculation and other parameters.

The configuration contains a sufficient set of predefined types of charges and deductions. In particular, there are accruals for several types of vacations and several types of downtime during working hours, withholding alimony, etc. But users can add an unlimited number of their own types of accruals and deductions with all calculation methods for accruals (deductions) provided in the configuration.

Basic charges can be calculated in the following ways:

at the tariff rate (monthly, daily or hourly) for the actual period of validity of the charge;

piece-rate for the actual period of validity of the accrual;

a fixed amount;

by average earnings for vacation on calendar days;

according to the average earnings for vacation when calculating from working days;

by average earnings for calculating benefits for temporary disability;

by average earnings (for example, to pay for business trips);

additional payment up to average earnings;

as an allowance for caring for a child up to 1.5 years old;

as an allowance for caring for a child up to 3 years old

Additional charges can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);

a fixed amount.

Retentions can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);

for withholding on executive documents (i.e. with a preliminary reduction in the amount of basic charges by the amount of taxes);

a fixed amount.

You can specify that the main or additional accrual is income in kind. Income in kind, for example, includes travel passes issued to employees of an enterprise. Income in kind differs from income in cash in that it is not taken into account in monetary settlements with employees.

Payroll procedure

After entering into the information base information about the current production of workers, about deviations from the work schedule (including hourly absenteeism), about one-time charges and deductions, you can actually calculate wages and related charges.

To calculate the salary, the document "Payroll to employees of organizations" is used.

To perform the calculation, the user should create a new document and specify the most general calculation parameters: month of payroll, organization, etc., after which the rest of the actions - filling out the tabular section of the document and the actual calculation - can be performed automatically. Moreover, all deductions will be automatically calculated: income tax individuals, the amount of loans for which the maturity date has come, alimony, etc. The calculated deductions will be reflected in the corresponding tabs of the tabular section of the document. The user can change the results manually, after which subsequent calculations will use the corrected by the user results without automatic recalculation. If the user changes his mind, he can remove this protection and perform an automatic recalculation of the calculation records.

The configuration automatically copes with difficult situations when information about the reasons for the absence of an employee is entered several times. When registering the absence of an employee for an unexplained reason, the salary for the period of absence will not be charged, but if later he brings a sick leave for this period, then at the next salary he will be charged with sick leave for the days of illness. You can enter accruals related to previous months. The calculation of the amounts paid out with rounding has been implemented.

The configuration provides the ability to divide the work of calculating wages into the following stages: first, data on the main and additional charges of employees are entered into the information base; then the data on the repayment of employee loans is entered; at the next stage, personal income tax (personal income tax) is automatically calculated; other deductions are accrued last. Each stage can be formalized as a separate document "Payroll". Such a payroll procedure can be convenient for large organizations where several employees of the settlement service are involved in payroll.

Another possible principle for dividing work by payroll, which is supported in the "Payroll and Human Resources" configuration, is by department. Individual users - payroll calculators - are assigned responsibilities for calculating payroll in specific departments with the entry of this information into the information base. If you specify a calculator when generating documents, then only employees of those departments that are served by the selected calculator will be automatically entered in the tabular section.

Provides the ability to automatically calculate wages for the first half of the month, taking into account the data entered at the time of calculation of deviations and actual production of workers.

Payment of wages

To prepare the payment of salaries, the document "Salary payable to organizations" is used.

The document is generated and filled in an automated way. The document provides for the possibility of registering salary payments through the organization's cash desk, as well as by non-cash transfer of salaries to employees' bank accounts. The configuration ensures the formation of all paper printed forms related to the calculation and payment of salaries: pay slips, pay slips, etc. cash orders(one for each employee) directly from the document form. Additionally, it supports the ability to automatically transfer information about the created cash management services to the information base of the "Enterprise Accounting" configuration.

The configuration contains the necessary means to record the deposited wages. Transfer of salaries to card accounts of employees. To distribute the salary transferred to the bank among the card accounts of employees, a special information exchange mechanism is proposed, developed by 1C in conjunction with Sberbank of the Russian Federation . The exchange of data on the transferred amounts of wages is carried out using XML files. To read information from the received file, to generate a file intended for sending to the bank, special processing is used in the "Salary and Personnel Management" configuration.

The proposed mechanism makes it possible to electronically transfer to the bank the information necessary to open the employee's card accounts, receive confirmation from the bank about their opening with the necessary parameters of the card accounts of the employees of the organization, and then organize the regular crediting of salaries to the card account.

Modern ergonomic interface of the applied solution "1C: Salary and Personnel Management 8.0" makes available the service capabilities of "1C: Enterprise 8.0":

universal tools for working with printed forms of documents with the ability to send a document by e-mail;

universal group processing of directories and documents;

connection of external processing and restriction of access to their use;

connection of additional printed forms in documents;

connection of additional handlers for filling in tabular sections of documents;

setting the date of prohibition of data change;

user administration tools in 1C: Enterprise mode;

means of separating access to data by workplaces (roles) of users.

With the help of the 1C 8.2 Integrated Automation program, it is quite convenient to calculate wages. Today we will look at the algorithm for calculating wages and insurance premiums.

To calculate wages necessary:

1. In the interface "Payroll of organizations" go to the menu "Payroll" - "Payroll".

2. Using the "Add" button, create a new document.

3. Make sure that the right organization is selected and that the correct payroll month has been set.

4. Above the tabular section, click the "Fill" button and select the desired filling method (usually "For all employees").

5. After the list of employees appears in the tabular section, click the "Calculate" button (recommended calculation method: "Calculate (full calculation)). Check the data that appears.

If you are calculating wages for the first time, then, most likely, the program will ask you for a work schedule. You can fill in the work schedule in the same interface, the "Enterprise" - "Work Schedules" menu. The schedule is filled in automatically by clicking on the "Fill in the schedule" button. To change the parameters of filling the schedule, for example, you can select the mode of operation "One day in two" by clicking on the button "Change parameters of filling the schedule".

6. Calculation of wages and personal income tax on this end by clicking the "OK" button.

Moving on to accrual of insurance premiums.

1. To calculate insurance premiums, go to the menu "Taxes and contributions" - "Calculation of insurance premiums". Create a new document using the "Add" button.

2. Choose your organization, check the month of accrual and click the "Fill in and calculate" button.

In the event that this was not done in advance, you will need to check or set the current rates of insurance premiums. This can be done in the "Account Manager" interface. In the menu "Accounting settings" - "Setting up payroll and personnel management", you must select the "Insurance premiums" tab. Here, in the appropriate lines, you must set the rates of insurance premiums and limit value bases of insurance premiums. Also, do not forget to set the rate of insurance premiums to the FSS against accidents at the bottom of the table and occupational diseases". Confirm the entered data with the" Apply "button.

3. We carry out and close the document "Calculation of insurance premiums".

In order for the introduced documents reflected in the accounting you need to do the following:

1. We go to the menu "Payroll" - "Reflection of salaries in the regulation."

2. Create a new document using the "Add" button.

3. Select the desired organization and month.

4. Press the "Fill" button. In the lines reflecting the calculation of salaries and insurance premiums, in the field "Subconto Dt" we substitute the cost items "Salary" and "Contributions", respectively.

5. Draw and close the document with the "OK" button.

After these procedures, the corresponding accruals can be seen on accounts 70, 68 and 69 in the balance sheet.