ATTENTION: similar article on 1C ZUP 2.5 -
Hello dear site visitors. Today in the next article we will talk about how in the program 1C 8.3 ZUP 3.1 The process of accounting for various types of personal income tax has been organized:
- Calculated personal income tax
- Withheld personal income tax
- Listed personal income tax
We will look in detail at what documents these types of personal income tax are taken into account and in what registers they are reflected. Let's look at a specific example of how to register in a program employee's right to receive a standard tax deduction and how it will be taken into account when calculating personal income tax. Let's consider some other settings that must be taken into account for the correct calculation of personal income tax in the 1C ZUP program, edition 3.
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First we'll talk about calculated personal income tax. In the ZUP 3.0 (3.1) program, this personal income tax is calculated in the documents “Accrual of salaries and contributions”, as well as in various inter-account documents, such as “Vacation”, “Business trip”, “Sick leave”, “Bonuses”, “One-time accruals” and in some others. First, let's talk about how it is calculated Personal income tax in interpayment documents. I will analyze today’s material on the basis of the information base that we have formed as a result of previous publications, where I talked about and.
Let's look at the inter-account document “Sick leave” for employee A.M. Ivanov. for October. This document is a personnel accounting document and when filled out, the program automatically determines the employee’s average earnings for the two calendar years preceding the year of temporary disability. Here, sick leave is completely calculated based on average earnings, and calculated by personal income tax. You can view the details of the calculation of this tax by clicking on the button with the image of a green pencil.
In the window that opens “More details about personal income tax calculation” we will see the amount of calculated tax, date of receipt of income, for which it is calculated, possible standard and property deductions, if they are registered for the employee. In our example, Ivanov A.M. There are currently no personal income tax deductions. Personal income tax was calculated correctly - 252 rubles, which is 13% of the amount of income of 1,935.49 rubles.
I would like to pay special attention to the props "payment date" in the document “Sick leave”. The fact is that it is very important to correctly indicate this date in interpayment documents. For incomes for which the income code is NOT equal to code 2000 or 2530 (and for hospital income code 2300), it is according to "payment date" determined "date of receipt of income", and this date determines which month of the tax period the income and the personal income tax calculated from it will be attributed to.
In the document “Sick leave” the date of payment is indicated 05.11 (payment with salary) and based on it was automatically filled in date of receipt of income Also 05.11 , which is what we actually see in the “More details about personal income tax calculation” window. Accordingly, we will have the month of the tax period for personal income tax accounting purposes November. Where can we see this period? For example, if according to employee Ivanov A.M. generate a “Certificate of Income (2-NDFL)”, it will be seen that income with code 2300 (and these are sick leave, in the amount of 1,935.49 rubles for our example) fell in the month of the tax period November. The same thing will happen in the regulated report “2-NDFL for transfer to the Federal Tax Service” if we generate it.
It should also be said that the date of receipt of income, which will be determined for the calculated personal income tax in the intersettlement document, directly affects the completion of the quarterly report 6-NDFL. I discuss the issue of filling out 6-NDFL in 1C ZUP 3.0 (3.1) in great detail in the article
So this sick leave in tax accounting was registered in November. We are convinced of this. But it is worth noting that the accrual month in the “Sick Leave” document is indicated as October. This means that if we generate salary reports in the program from the Salary (Salary Reports) section, such as “Payslip”, “Full set of accruals, deductions and payments” or “Salary analysis for employees (as a whole for the period)” , then in them this sick leave will be attributed to the month October. Let's look at the example of Salary Analysis for Employees, indicate the period from 01.10 to 31.10 and see that sick leave is included in the report.
Those. there is a difference between what month of the tax period this income is registered (NOVEMBER), and to which month of accrual, he is assigned (OCTOBER). It is worth understanding this difference and keeping in mind that this situation is normal.
Registration of calculated personal income tax with the document “Accrual of salaries and contributions” in 1C ZUP 3.1 (3.0)
Now let's look at the document "Calculation of salaries and contributions" for October. Here, personal income tax is also calculated (the “personal income tax” tab), and the screen below shows that in this example, personal income tax is calculated exactly from the employee income that is accrued in this document. But in fact, the program analyzes all employee income from the beginning of the year, i.e. Personal income tax is calculated on an accrual basis from the beginning of the year. If the program sees that for some reason the tax was not calculated in interpayment documents or in previous months, but should have been, then this personal income tax will be calculated here, i.e. The program will not lose any income.
To illustrate this point, let’s remove the personal income tax in the Sick Leave document and assume that for some reason it was not calculated. Let's spend sick leave in this form.
Now, let’s recalculate personal income tax in the document “Calculation of salaries and contributions.”
Please note that according to employee Ivanov A.M. in the document “Calculation of salaries and contributions” on the personal income tax tab, we now have two lines formed. In the first line, 1857 rubles. - this is the calculated tax on salary payment in the amount of 14,285.71 rubles. The second line, 252 rubles, is the tax calculated from sick leave and we can determine this by the date of receipt of income 05.11, which corresponds to the date of payment in the “Sick Leave” document.
Thus, the date of receipt of income will be the last day of the month for which it was accrued, i.e. 31.10.
The same goes for other employees. Sidorov S.A. in October, payment was accrued at an hourly rate and a percentage bonus; these types of accrual also have an income code of 2000, respectively, the date of receipt of income is the last day of the month - 10/31.
Employee Petrov N.S. in October, payment was accrued based on salary (by the hour) and payment for work on holidays and weekends, these types of accrual also have an income code of 2000, respectively, the date of receipt of income is the last day of the month - 10/31
Thus, the date of receipt of income is determined in accordance with the income code specified in the accrual type settings. For income with code 2000.2530 “date of receipt of income” is defined as the last day of the month, for which income is accrued, and for other income - by date of payment of income.
For clarity, we will also create a “Vacation” document for employee S.A. Smirnov. If we look at the details of the calculation of this personal income tax, we will see that the “date of receipt of income” was also determined by the “date of payment” specified in the document - 07.11
Therefore, I would like to draw your attention once again to the fact that very important correctly indicate the date of payment of income in interpayment documents. In the document “Accrual of salaries and contributions”, the date of payment does not need to be indicated, since the program automatically determines the date of receipt of income based on the month for which income is accrued and sets the last day of this month.
Let's look again at the “Certificate of Income (2NDFL)” for employee A.M. Ivanov. Here we see that income code 2000 (salary payment) in the amount of 1,4285.71 rubles is assigned to the month of the tax period October, and income code 2300 (Sick leave) in the amount of 1,935.49 rubles - November. But in the salary report “Analysis of salaries by employees” for the period from 01.10 to 31.10, both Salary and Sick Leave are indicated.
I would also like to talk about the technical side of this issue, i.e. tell us in which registers in the 1C ZUP 3.0 (3.1) program it is taken into account counted Personal income tax (by the way, I have already discussed this issue in some detail in the article). So, in order for us to view these registers, it is enough to open the document “Accrual of salaries and contributions”, i.e. the document in which this personal income tax was calculated and directly into the form of this document display all those registers on which this document can make movements. To do this, open the Main menu – View – Setting up the form navigation panel. In the “Available commands” field, select the register we need, it is called “”, and it is taken into account counted Personal income tax, click the “Add” button and this register will go to the “Selected commands” field. Click OK.
A link will appear at the top of the “Payroll and Contributions” document “Calculations of taxpayers with the budget for personal income tax”, when opened, you can view the movement of this document in this register. In the register Calculations of taxpayers with the budget for personal income tax 4 entries occurred, exactly those that are present on the personal income tax tab in the “Calculation of salaries and contributions” document.
I want to draw your attention to the fact that this movement is done with a plus sign, that is incoming movement, and means that this counted Personal income tax. An expense movement with a minus sign in this register is withheld personal income tax. We'll talk about it further.
Registration of withheld personal income tax with the documents “Vedomost...” in 1C ZUP 3.1 (3.0)
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✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:
Firstly, it is worth noting that in the 1C ZUP 3.1 (3.0) program registration withheld personal income tax carried out in the documents “Vedomost...”:
- "Statement to the bank"
- “Statement of transfers to accounts”,
- "Statement to the cash register"
- “Payment sheet through the distributor.”
For our example, we will create the document “Statement to the Bank”. The program will automatically fill out the document with those employees whose payment method is assigned in the organization’s settings, i.e. by crediting to the card within the framework of a salary project (in our example, these are employees A.M. Ivanov and N.S. Petrov). You can read more about paying advances and salaries in 1C ZUP in the article.
When filling out this document, the program analyzes not only the balance of debt to the employee (the “Payable” column) and not only indicates the amount to be paid, but also fills out the “Personal Income Tax to be Transferred” column, i.e. the tax that will be withheld when processing the document. When filling out this column, the program analyzes the remainder by register “Calculations of taxpayers with the budget for personal income tax”, is there in this register counted, but also unrestrained tax. Therefore, if for some reason personal income tax for the previous months was not reflected as withheld, then the program will take it into account the next time you fill out the “Vedomost...” document.
Now let’s look in more detail at what it was made up of by employee A.M. Ivanov. To do this, double-click on the amount of 2,109 in the “Personal Income Tax to be transferred” column. The “Editing Employee Personal Income Tax” window will open, where we see personal income tax in the amount of 1,857 rubles. from income from salary (date of receipt of income 10/31) based on the document “Accrual of salaries and contributions” and personal income tax in the amount of 252 rubles from sick leave (date of receipt of income 05/11) based on the document “Sick Leave”.
Next, let’s see what movements the document “Statement to the Bank” will make according to the register. For ease of viewing, we will display a link to this register directly in the document form. In exactly the same way as we did in the document “Calculation of salaries and contributions” (Main menu - View – Setting up the form navigation panel). So let's follow the link “Calculations of taxpayers with the budget for personal income tax.” Now we see that, unlike the document “Calculation of salaries and contributions” (receipt movement with a plus sign), the document “Statement to the bank” does consumable movement with a minus sign. It is the expense movement in this register that reflects the fact withholding personal income tax.
Here it is immediately worth noting that it is precisely based on the expense movements of this register that section 2 in the report “6 Personal Income Tax” is formed (more details in the article). And in this regard very important so that the retention period (date) is indicated correctly. In fact, this is line 110 in section 2 of the “6 personal income tax” report. The retention date (period) in the register is filled in automatically in accordance with the date specified in the “Statement...” document. Therefore, once again I draw your attention, very important To correctly fill out section 2 of report 6 of personal income tax, correctly indicate the date in the document “Statement...”, i.e. exactly the date when wages are actually paid and personal income tax is withheld accordingly.
Registration of the listed personal income tax with the documents “Vedomost...” in 1C ZUP 3.1 (3.0)
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Analysis of 15 life hacks for accounting in 1C ZUP 3.1:
✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:
In the 1C program ZUP 3.1 (3.0) personal income tax listed, as well as withheld, are registered by default in the “Vedomost...” documents. Let's look at the listed tax using the example of the document “Statement to the Bank”. If we follow the link Payment of salaries and transfer of personal income tax, which is located at the bottom of the document, then some more details of this document will open. By default, this checkbox is checked Tax is transferred with salary and that is why the document “Gazette …” registers the fact of personal income tax transfer. In the payment document field, we can immediately indicate the number and date of the payment document by which the personal income tax was transferred.
Now let's talk about registers. Listed personal income tax reflected in the register. Let's display a link to the register Calculations of tax agents with the personal income tax budget to the form of the document Statement to the Bank (Main menu – View – Setting up the form navigation panel) and see its contents. In this register income movement with plus now registers fact retention Personal income tax, and with a minus - consumable movement registers listed tax.
Now let's talk about an alternative way of registering the fact of transferring personal income tax to the budget. If we do not want to reflect the fact of personal income tax transfer in the “Vedomosti...” document itself, then the program contains a document “Transfer of personal income tax to the budget”. But why might we not want this?
In this situation, if we reflect the transfer of personal income tax in the document “Sheet ...”, then in fact in the program this transfer is registered on the date that appears in the Sheet itself, i.e. in our example, the fact of transfer was registered on the date 05.11. If we actually transferred this personal income tax the next day, i.e. 6.11 (we have the right to transfer personal income tax no later than the next day after payment of wages, and personal income tax from sick leave and vacation pay no later than the end of the month), and not 5.11, then it turns out that we store not entirely reliable information in the program. Therefore, for more correct accounting, this listing should be reflected in 6.11.
But, nevertheless, I will show how to reflect the transfer of tax in a document “Transfer of personal income tax to the budget”.
Let’s uncheck the checkbox in the “Statement to the Bank” document “The tax is transferred along with the salary” and we will make a statement. Let's follow the link Calculation of tax agents with the personal income tax budget and we will see that now the document only does income movement with a plus sign, i.e. registers only held Personal income tax, but the one listed was not recorded.
Next, please note that a new link has appeared in the document “Statement to the Bank” Enter personal income tax transfer data. Let's use it, and the program will transfer us to the document log Transfer of personal income tax to the budget. Let's create a new document. We will transfer the tax on 06.11. In the Amount field, we will enter the amount of tax that is indicated in the document Statement to the bank in the column “Personal income tax to be transferred” in the amount of 5,266 rubles, i.e. We will remit any tax withheld on this statement. Click the spend button.
The program begins to analyze the register Calculations of taxpayers with the budget for personal income tax in the document “Statement to the Bank”. She sees that there is an incoming movement of the withheld tax, but there is no outgoing movement of the transferred tax. That is, there is a remainder in this register. The amount of 5,266 rubles is distributed in proportions between all these balances (by Employee and Date of receipt of income) and is formed consumable movement, i.e. fact of personal income tax transfer. Accordingly, we list what is withheld. You can compare. Let's open the register Calculations of taxpayers with the budget for personal income tax in the document “Statement to the Bank” and in the document “Transfer of personal income tax to the budget”. That's right, all the tax has now been transferred to us.
So, we've run out of lengthy questions. We have sorted out which documents are in the program 1C ZUP 3.0 (3.1) registered calculated, withheld and transferred tax, as well as in which registers these taxes are recorded. Now we will talk about tax deductions for personal income tax. We considered the examples given above without taking into account tax deductions.
Registration of an employee’s right to provide a standard tax deduction in the 1C ZUP 3.1 (3.0) program
The tax base is determined as the amount of income minus the amount of tax deductions provided. There are five types of tax deductions:
- Standard
- Property
- Professional
- Social
- For partially taxable income
In today's article we will talk about how to register an employee's right to provide a standard deduction in the program. Let’s go to the “Taxes and Contributions” section in the “Application for Deductions” journal. Let's open it, here we can create documents such as an application for deductions for personal income tax, Cancellation of standard deductions for personal income tax, Notification of non-commercial organizations about the right to deductions. Let's create a document “Application for personal income tax deductions”. The deduction is provided to employee Petrov N.S., we indicate the date of the document - 01.11, the month from which this deduction will be applied November. Click the “Add” button and from the list of types of personal income tax deductions proposed by the program, select deduction with code 114 (for the first child under the age of 18, for a full-time student, graduate student, resident, student, cadet, under the age of 24). We indicate the month until which the deduction is provided - December. We carry out the document.
Also in the program, we can view information about the deductions provided directly in the employee’s card (section Personnel - Employees directory). Let’s open N.S. Petrov’s card. and follow the link "Income tax". A window will open where we will see the deduction provided to this employee, which we just entered in the document "Application for deductions." If we need to change something in the application, we can follow the link “Correct the application for standard deductions” directly from the employee’s card.
Now let's go to the link Income from previous place of work, In the tabular section, you should indicate the employee’s income from his previous place of work, if he has been working in our organization for more than a year and worked somewhere else this year. This information is necessary for the program to track excess income for the year for the purposes of accounting for deductions, i.e. stopped providing the deduction in a timely manner if the income was exceeded.
Also in this window there is a field where the taxpayer status is indicated. I did not mention this right away in order to present material about where and how various types of personal income tax are registered and proceeded from the fact that all our employees have taxpayer status - Resident(13%, personal income tax is considered a cumulative total). However, the program supports personal income tax accounting for employees with other taxpayer statuses, such as non-residents, highly qualified foreign specialists and others. And this status is selected for the employee here. Depending on the selected status, the tax rate and the algorithm for calculating personal income tax are determined. But this is a topic for other publications.
So, all the necessary information in the program for providing a tax deduction to employee N.S. Petrov. we have contributed, and now we just have to see how it will be taken into account when calculating personal income tax. We will generate a document “Calculation of salaries and contributions” for November. The employee is paid a salary of 30,000 rubles; on the personal income tax tab we see the calculated tax in the amount of 3,718 rubles, taking into account the applied deduction of 1,400 rubles. The calculation will be as follows: (30,000 - 1,400)*0.13 = 3,718 rubles.
In today's article we reviewed quite a lot of material. We talked about where and how to register calculated, withheld and transferred personal income tax. We looked at what tax deductions are provided to employees. Using a specific example, we registered an employee’s right to provide a standard tax deduction.
In the next article I will talk in detail about how contributions are taken into account in 1C ZUP 3.0 (3.1). Follow the publications. All the best!)
To enter information, you need to open the “Individuals” directory, which is located on the “Enterprise” tab.
Or you can go to the “Employees” directory and click on the link “More details and individuals...”.
In the form of the selected individual, click the “Personal Income Tax” button located on the top panel.
A window with three tables opens. In the upper left table, enter information about the right to personal deductions. Until 2012, all employees of the organization were provided with a personal deduction in the amount of 400 rubles (code 103), but it has now been canceled, therefore in this table it is possible to register the right only to provide a monthly deduction of 500 rubles (code 104) or 3000 rubles (code 105 ). However, these deductions are provided only to certain categories of citizens (Heroes of the Soviet Union and the Russian Federation, disabled people of groups I and II, victims during the liquidation of accidents at nuclear facilities, etc.), a complete list of which is contained in Art. 218Tax Code of the Russian Federation.
The top right table records information about eligibility for the standard deduction for children. A new line is added by clicking the "Add" button; you must indicate the period from which the deduction is provided (this can be the date the employee starts working or the date of birth of the child), and the first day of the corresponding month is indicated. You can also indicate the end date of the deduction period (the child reaches a certain age or completes full-time studies at a university), but you can leave this field empty. Information about each child is entered on a new line and each has a separate deduction code (for the third and subsequent children, one line is used, which simply indicates the number of children). The deduction for the first and second child is 1,400 rubles (codes 114 and 115), the deduction for the third and subsequent children is 3,000 rubles (code 116). For example, for an employee with four children, the table will be filled out as follows (in this case, deductions are provided for all children).
Also, separate codes are provided for double deductions (to a single parent, etc.), a list of codes with a description is available for selection in this table.
It is also necessary to fill out the bottom table of this form. It indicates which organization the deductions should apply to. This information is necessary in the case when an employee works simultaneously in several companies or leaves one organization and gets a job in another. But even if you keep records for only one organization, this information must still be provided, otherwise deductions will not be applied.
Deductions are provided for children until the cumulative taxable annual income does not exceed 280 thousand rubles. You can view information about the current amount of income in the employee’s payslip, which is located on the “Payroll” tab. Here you can also see information about the amount of deductions applied in the selected month.
Good afternoon, I couldn’t write to the salary section of the forum for some reason the new topic button doesn’t appear. In 1C Salary and Personnel Management, when adding standard deductions for children, the size of the deduction is automatically set equal to the size of the salary; if manually corrected, the situation does not change, and personal income tax is not charged. How to set up standard deductions for calculating employee salaries.
Good afternoon,
version of 4 numbers - voice it out.
They are constantly changing things and correcting mistakes.
In order for personal income tax to be calculated in the program taking into account the use of standard tax deductions, the right of an individual to standard tax deductions must be specially registered in the program.
For the initial entry and subsequent modification of information about standard tax deductions of an individual (personal and “for children”), which will be taken into account when calculating personal income tax, the document is intended Application for personal income tax deductions. The document can be entered from the document journal Applications for deductions(chapter Taxes and contributions – Applications for deductions – Create button – Application for deductions for personal income tax), as well as from the employee’s card (section Personnel – Employees – link Tax on – link Enter a new application for standard deductions).
In chapter Deductions for children checkbox Change deductions for children is installed by default. An employee is entitled to several different types of child deductions. In this regard, the tabular section lists all deductions for children that should be applied from the specified month of the tax period using the button Add. Each individual deduction (individual child) must have a separate row in the table. In each such line, indicate:
- in a collumn Deduction– standard child tax deduction code according to the directory Types of personal income tax deductions. For convenience, the choice is limited only to deductions for children; other types of deductions (personal, etc.) are not offered for selection;
- in column P provided by (inclusive)– the last month of the year until (inclusive) the selected deduction is provided (December of the current tax period is indicated by default). If necessary, it can be changed, for example, at the end of the year in which the child turns 18 years old. Indication of the month is mandatory; it cannot be left blank;
- in a collumn Document, confirming the right to a deduction, provide information about the document confirming the right to the deduction provided
Information about the current standard tax deductions provided to an employee can be viewed and also changed in his card (section)
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When determining the possibility of providing an individual with standard tax deductions, not only the income accrued to him in this organization, but also all income from the beginning of the tax period received from previous places of work must be taken into account.
Entering information about income from a previous place of work is carried out in the form Income from previous place of work, which opens via the link of the same name from the section Personnel – Employees – link Income tax
Monthly salary calculations and personal income tax calculations are made using the document Calculation of salaries and contributions(chapter Salary – Payroll and contributions or section Salary – Create – Payroll and contributions V). By button Fill The document is filled out and fully calculated (Fig. 6). At the same time, in the tabular part on the tab Accruals lines are entered for all types of accruals assigned to employees as planned.