In this article I want to consider aspects of the calculation and withholding of personal income tax in 1C 8.3, as well as the preparation of reports in forms 2-NDFL and 6-NDFL.
Setting up registration with the tax authority
This is the most important setting; without it, you will not be able to submit reports to regulatory authorities. Let's go to the "Organizations" directory (menu "Main" - "Organizations"). Having selected the desired organization, click the “More...” button. From the drop-down list, select “Registration with tax authorities”:
You must carefully fill out all the details.
Setting up payroll accounting
These settings are made in the “Salary and Personnel” section – “Salary Settings”.
Let’s go to “General Settings” and indicate that accounting is maintained in our program, and not in an external one, otherwise all sections related to personnel and salary accounting will not be available:
On the “Personal Income Tax” tab, you need to indicate in what order standard deductions are applied:
On the “ ” tab, you need to indicate at what rate insurance premiums are calculated:
Any accruals to individuals are made according to the income code. For this purpose, the program has a reference book “Types of personal income tax”. To view and, if necessary, adjust the reference book, you need to return to the “Salary Settings” window. Expand the “Classifiers” section and click on the “NDFL” link:
The personal income tax calculation parameters settings window will open. The reference book is located on the corresponding tab:
To set up personal income tax taxation for each type of accrual and deduction, you need to expand the “Salary calculation” section in the “Salary settings” window:
In most cases, these settings are enough to start accounting for salaries and personal income tax. I will only note that the directories can be updated when the program configuration is updated, depending on changes in legislation.
Personal income tax accounting in 1C: accrual and deduction
Personal income tax is calculated for each amount of income actually received separately for the period (month).
The personal income tax amount is calculated and accrued using documents such as “ “, “ “, “ “ and so on.
As an example, let’s take the “Payroll” document:
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On the “Personal Income Tax” tab we see the calculated tax amount. After posting the document, the following personal income tax transactions are created:
The document also creates entries in the “Income Accounting for the Calculation of Personal Income Tax” register, according to which reporting forms are subsequently filled out:
In fact, the tax withheld from the employee is reflected in the accounting when posting documents:
- Personal income tax accounting operation.
Unlike accrual, the tax withholding date is the date of the posted document.
Separately, you should consider the document “Personal Income Tax Accounting Operation”. It is provided for calculating personal income tax on dividends, vacation pay and other material benefits.
The document is created in the “Salaries and Personnel” menu in the “Personal Income Tax” section, link “All documents on personal income tax”. In the window with a list of documents, when you click the “Create” button, a drop-down list appears:
Almost all documents that in one way or another affect personal income tax create entries in the register “Calculations of taxpayers with the budget for personal income tax.”
As an example, let’s consider the formation of tax accounting register entries using the document “Write-off from current account.”
Let's add the document "" (menu "Salaries and Personnel" - link "Statements to the Bank") and based on it we will create a "Write-off from the current account":
After this, let’s look at the postings and movements in the registers that the document generated:
Formation of personal income tax reporting
Above, I described the main registers that are involved in the generation of basic personal income tax reports, namely:
In the window with a list of documents, click the create button and fill out the employee certificate:
The document does not generate transactions and entries in registers, but is only used for printing.
- (section 2):
The report relates to regulated reporting. You can also proceed to its registration from the “Personal Income Tax” section, the “Salaries and Personnel” menu, or through the “Reports” menu, the “1C Reporting” section, “Regulated Reports”.
An example of filling out the second section:
Checking withheld and accrued personal income tax
To check the correctness of tax accrual and payment to the budget, you can use “ “. It is located in the “Reports” menu, section – “Standard reports”.
Today I will look at step-by-step instructions for accounting for personal income tax (abbreviated as personal income tax) in 8.3 (revision 3.0).
As everyone probably knows, the main tax that is withheld from our salaries is personal income tax. The remaining deductions are mainly paid by the employer (for example, these are contributions to the pension fund and health insurance fund. They are also called “insurance contributions”).
In 2017, the personal income tax rate is still 13% of the total amount of accruals minus deductions.
Deductions may vary. One of the most standard and common deductions is the deduction for a minor child. For the first and second child in 2015, the deduction amount is 1,400 rubles, for the third and disabled child 3,000 rubles.
Deductions for students of adult children and other deductions are also applied, which we will not consider in this article; it is devoted to a different topic.
How are deductions applied? Very simple. They are deducted from the tax base before personal income tax is calculated and withheld.
For example:
The employee's salary is 40,000 rubles. He must pay tax on this amount. But if he has a minor child, then we are obliged to apply a deduction! And the tax will be taken from the amount of 40,000 – 1,400 = 38 600 rubles Total payable to the employee (if he has no other deductions or obligations) 38,600 – 13% = 33 582 ruble Personal income tax will remain 5 018 rubles
So, we roughly figured out how personal income tax is calculated. Let's now see how personal income tax accounting operations are reflected in 1s 8.3, and use an example to check the amount to be withheld.
Withholding personal income tax in 1C ZUP 8.3
Personal income tax is withheld from almost all income of individuals. This is directly salary, vacation pay, financial assistance, and so on.
Let's look at step-by-step instructions for withholding personal income tax using the example of a payroll document in the 1C ZUP 3.0 program.
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Go to the “Salary” menu, then follow the link in the ““ menu. In the list form window, click the “Create” button and select “Calculation of salaries and contributions.” A window for entering data will open. It is necessary to indicate the month of calculation and the organization in which the employees work. Naturally, the obligatory data is also the employees for whom the accrual takes place.
You can select employees one by one using the “Add” button, or you can use the “Fill” button. In this case, the tabular part of the document will be filled in automatically by employees of the selected organization. This is the button I will use. The demo database already contains organizations and employees.
Here's what I got:
Let’s go to the “Personal Income Tax” tab and see if the program calculated it for us correctly and if it calculated it at all:
Let's check the retention calculation. Unfortunately, none of the employees in the demo database have standard deductions, at least for a child. But let’s leave it as it is, it will be easier for us to check the calculation, and, in addition, I have already described deductions in previous articles. Believe me, all of them are taken into account correctly in the calculation.
So what do we have? The salary of employee Elena Frantsevna Simutina is 55,000 rubles and the personal income tax rate is 13%. There are no deductions. Let's calculate 55,000 – 13% = 7,150 rubles. The program calculated correctly.
When posting the document, tax will be withheld, that is, personal income tax data will be included in the tax accounting register 1C 8.3. We will see this deduction in the statement to the cashier for. In the same statement we will indicate whether we have transferred the tax or will do it later.
Transfer of personal income tax to the budget
To register the transfer of personal income tax to the budget in 1C ZUP 8.3, you need to go to the “Payments” menu, click in the “See” section. See also" link "Personal income tax transfers to the budget".
Click the “Create” button and first create a “Statement for the cash register”:
- 1 Possible errors when calculating personal income tax in the 1C program 8.2 ZUP 2.5
- 2 Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program.
- 3 Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program
- 4 Possible errors when calculating personal income tax
- 5 Possible errors in interpayment documents using the example of 1C 8.3 ZUP 3.0
- 6 Possible errors in interpayment documents using the example of 1C Accounting 3.0
- 7 Possible errors in interpayment documents using the example of 1C 8.2 ZUP 2.5
Possible errors when calculating personal income tax in the 1C 8.2 ZUP 2.5 program Let's look at the 1C ZUP 2.5 program using the example of the “Vacation” document. Vacation pay was accrued, which was initially planned to be paid on 01/29/2016. In fact, payment is made on 01/28/2016. Therefore, we change the date of payment of income in the vacation accrual document to 01/28/2016.
Some users of the 1s 8.3 program have problems with personal income tax. And how are you?
There are any ways to roll back from the last update and even back a few times. In November everything was still fine. And now I just want to cry stupidly from powerlessness. Added: Jan 19, 2018, 11:27 am Quote: Gennady ObGES on Jan 19, 2018, 05:49 am Just in case, I’ll clarify - the documents were transferred (including those not completed), months re-closed? Well, how can you answer this based on the screenshot and the lack of even minimal information? Gennady ObGES, please tell me what kind of information to provide? I started everything from scratch, consistently made and carried out accruals - statements - payments.
Nothing helps. It is a fact that after the updates the accrual tables changed dramatically. I don't understand the technical details, but there's clearly something wrong with the update.
Personal income tax accounting in 1s 8.3 accounting 3.0
Important! To avoid possible errors in personal income tax, keep track in the 1C 8.3 (8.2) program of the correspondence between the date of income in the income register and the date of income in the tax register, otherwise the program will have errors when calculating tax. When registering any income in the program, the date of actual receipt of income is recorded.
For income with code 2000, this is the last day of the accrual month. For other income, this is the planned payment date from the corresponding accrual document.
When a tax is calculated, the program analyzes what kind of income this tax is calculated on, and determines the date of actual receipt of income, which is recorded in the tax register. Why can there be a difference in the date of receipt of income, which is taken into account in the income register and the personal income tax register? Let's look at it below.
Personal income tax calculated is not equal to withheld
Possible errors in intersettlement documents using the example of 1C 8.3 ZUP 3.0 Using the example of the 1C ZUP 3.0 program in the “Vacation” document, the planned payment date is 01/28/2016, but we will set the document date to 01/30/2016, that is, later than the planned payment date. Let's see it through. Our Tax Registration Register entry was created as of January 30, 2016.
Important
If we pay vacation pay earlier than the document date - January 28, 2016, as planned, we fill out the statement, we see that the withheld personal income tax is not filled out. As of January 28, 2016, there is no calculated tax. Accordingly, when conducting such a statement, personal income tax withheld is not registered.
Attention
If everything is fine with the date of the document and it is earlier than the planned payment date: Then when filling out the statement, everything will also be fine, the tax will be determined. When conducting the Statement, it is recorded as withheld tax.
Problem with personal income tax
Possible errors in interpayment documents using the example of 1C Accounting 3.0 In the 1C Accounting 3.0 program everything is the same. The date of the document is important. Let's look at the example of the “Vacation” document. The planned payment date is 01/28/2016, and we will deliberately set the date of the document later, for example, 01/30/2016. We will post the document. The calculated tax was registered as of 01/30/2016.
After the payment is made, and not in the Statement, namely the “Cash Withdrawal” payment or debit from the current account earlier than the date of the “Vacation” document, the withheld tax is not registered, determined and not recorded in the Register. Therefore, the date of the document is important; if we set it to 01/28/2016 and reschedule the cash issuance, then a record for the withheld personal income tax has been created, everything has been included in the Register and will then be included in form 6-NDFL.
Possible personal income tax errors in 1s 8.3 and 8.2 - how to find and fix
There is also a payment date here, and if this date changes, everything changes automatically. The date of receipt of income for personal income tax also changes automatically.
But, just in case, check. Possible errors when calculating personal income tax Also, when calculating personal income tax, we must pay attention to the date of tax accrual. This is relevant for programs of the third version. The tax accrual date must be strictly before the tax withholding date.
If at the time of withholding the tax, the tax itself has not been accrued, then, in fact, there is nothing to withhold. Important! Track in the 1C program: the dates of intersettlement documents are the date of tax accrual; if at the time of payment the tax is not accrued, it will not be withheld. This is especially true for non-salary income, since the date of the document is fixed as the tax accrual date. Thus, in the third version, the date of the “Vacation” document, the date of the “Sick Leave” document and other documents are also important.
But if we change the date in the main form of the document, the date automatically changes in the “More details about personal income tax calculation” form. It’s easier here, the ZUP 3.0 program. she guarantees us that these dates will coincide.
The only thing is that in the current release of the 1C program there is an error for the “Sick Leave” document. If it is paid with a salary, and we change the date of payment, then in this case the date of receipt of income in the form “More details about calculating personal income tax” does not itself change.
Here you need to recalculate, or change the date in the “More details about personal income tax calculation” form manually. For all other cases, the personal income tax accounting date should change automatically upon the payment date. But just in case, check this moment, make sure the dates match. Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program As for the 1C Accounting 3.0 program, there are also two inter-account documents “Sick Leave” and “Vacation”.
One line in personal income tax with a “minus” dated January 29, 2016, and the second line with a “plus” dated January 28, 2016. In 6-personal income tax, two more groups of lines are added from 100 to 140. In one, everything is reversed, and in the other - everything is charged again. To prevent this situation from arising, carefully monitor the date of receipt of income, which will be recorded in the Income Register, and the date of receipt of income, which will be recorded in the Tax Register.
They must match. Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program. In the 1C ZUP 3.0 program, the date of receipt of income is also taken into account in two registers: the Income Accounting Register and the Tax Accounting Register.
For example, consider the document “Vacation”. The Income Accounting Register contains the date of payment from the main form of the document. And in the Tax Registration Register - the date from the form “More details about the calculation of personal income tax”.
These two dates must match.
In this article we will look at working with personal income tax in 1C 8.3 Accounting 3.0 - from settings to operations and reporting. Content
- 1 Program settings
- 1.1 Tax data
- 1.2 Setting up salary
- 2 Operations of personal income tax accounting in 1C
- 3 Reporting
- 4 Checking the correctness of personal income tax calculation
For any company, profitability is a very important indicator. When maintaining records in the program “1C: Trade Management, ed. 10.3" you can track the gross profit from the sale of goods. But in some situations, gross profit information may be incorrect due to incorrect calculation of the cost of goods.
In this article we will look at the main errors that cause incorrect cost calculations and how to eliminate them.
Write-off of goods “minus”
The most common situation that leads to incorrect calculation of costs is writing off goods as a minus. That is, according to the program, you do not have the product in stock, but you still sell it.
If users enter documents into the database promptly (i.e., with today’s date and current time), then they will not be able to sell the product at a “minus” price - the program will report an error. But if users enter documents into the database inactively (i.e., retroactively), then the program allows you to write off goods as a minus. In this case, error messages are issued, but the document is still posted and the goods are written off.
Note: write-off as a minus and corresponding errors can also occur when posting a document in the current time, if the user has rights to exceed the balances for the warehouse and for the organization. These rights are given in setting up additional user rights.
Example of a document “Sales of goods and services”:
Using these errors, the program informs us that the goods were written off from the warehouse as a minus, and the program was unable to calculate the cost.
In the gross profit report, we will see zero cost for this sale and, accordingly, 100% gross profit.
Menu: Reports – Sales – Sales Analysis – Gross Profit
The reasons for the occurrence of negative balances can be different, but the most common are the following:
- The goods receipt document has not yet been entered into the database.
- The goods receipt document is entered into the database, but at a later time than the sale of goods.
- There are surplus or mismatched goods in the warehouse.
In case of surplus goods or mis-grading, it is necessary to take an inventory of goods in the warehouse and capitalize the surplus. Capitalization of surplus must be carried out before the goods are sold.
If the error arose due to incorrect document dates, then it is enough to correct the dates and re-post the goods sales document.
You can evaluate the remaining goods and understand the cause of the error in the “List of goods in warehouses” report.
Menu: Reports – inventory (warehouse) – List of goods in warehouses
In the report settings, we will create groupings by warehouse, item and movement document. We will also set the “Negative red” flag (to see negative balances) and select the desired product:
Example of a generated report:
In this case, we see that the sale of goods was processed 3 hours earlier than the receipt of goods at the warehouse. To write off correctly, it is enough to change the sales time to a later one and post the document.
If the dates of the documents are on different days (for example, receipt is on April 1, and the sale was made on March 31), then you need to understand this situation in more detail. It is possible that one of the documents was entered into the program with the wrong date (for example, the receipt of goods and documents for it were dated March 30, but the wrong date was entered in the program). Or the supplier sent primary documents issued with the wrong date (for example, the goods arrived on March 30, and the supplier sent documents dated April 1) - in this case, new documents from the supplier will be needed.
In any case, ultimately there should be no negative balances in the report, and the receipt of goods should be registered earlier than its sale.
Example of a report after correction:
Correction of errors in batch accounting. Carrying out by batches
Even if the program did not show you any errors at the time of completing the documents, errors in cost calculations can still arise when working “retroactively”. A few examples of erroneous situations are below.
Note: the cost calculation method in the examples is FIFO.
Example 1
After this, the purchasing manager registered another receipt of refrigerators in the program - on the 15th for 10,500 rubles.
As a result, if the purchasing manager had entered all the information into the program on time, then when selling refrigerators there would have been a different cost (10,500 * 3 = 31,500 rubles) and a different gross profit (10,500 rubles).
But the implementation document has already been carried out; most likely no one will re-translate it. This means that the cost may remain incorrect.
Example 2
On the 21st, refrigerators arrived - 10 pieces. 11,000 rubles each.
On the 25th, the manager sold 3 refrigerators at a price of 14,000 rubles. At the same time, the cost price was written off - 33,000 rubles, and the gross profit was calculated - 9,000 rubles.
After this, the purchasing manager went into the receipt document and changed the prices of refrigerators in it by 12,000 rubles. (the price was initially entered incorrectly).
As a result, if the purchasing manager had entered all the information into the program on time, then when selling refrigerators there would have been a different cost price (12,000 * 3 = 36,000 rubles) and a different gross profit (6,000 rubles).
There can be many such situations. In fact, every creation, change, or deletion of a document retroactively can make the cost price in later issued sales documents erroneous.
To be sure that all documents have been processed correctly and the cost of them has been calculated correctly, you need to run a sequential re-processing of all documents. To do this, you can use two mechanisms:
General mechanism for reposting platform documents
Menu: Operations – Posting documents
This mechanism will allow you to re-post all documents of the required type in a month, but it has a small drawback - the documents will be processed regardless of whether it is needed or not. After all, it is quite possible that the employees did not perform any operations inappropriately. And completing all the documents can take a long time.
The mechanism for carrying out the program “1C: Trade Management” in batches, ed. 10.3"
The point of the mechanism is that the program remembers the so-called “relevance limit” - the date until which all documents were processed promptly and there were no errors. If a document is posted backdated, the program shifts this date to the date of this document. Thus, the program always knows from what date there may be errors in documents. At the end of the month, a special processing “Post by batch” is launched, which sequentially posts all sales documents made later than the “relevance date” and calculates the cost in them again.
Let's consider the operation of the second mechanism using the first example.
The second receipt document, issued retroactively:
After creating the second receipt document, the gross profit report remained unchanged:
Let’s open the “Post by batches” processing.
Menu: Documents – Additional – Posting by batches
In processing, we see that the sequence of documents is relevant as of March 22 – the date of the second receipt, entered non-operatively.
Click the “Run” button and the program will reschedule all sales of goods made after the 15th.
Gross profit report after processing:
Now everything is correct in the cost calculation.
Note: at the time of processing, you may see messages about the lack of goods in stock, since retroactively they can not only create a receipt, but also delete it or postpone it to a later date. Each such situation must be considered separately (as described above).
In order for everything in the program to be correct in calculating costs and profits, it is advisable to enter all documents into the database promptly (i.e. today and current time). But there are often situations when it is necessary to enter a document retroactively, or to correct an already created document. Such situations can lead to incorrectly calculated cost and profit in the database.
If you periodically carry out posting by batches, and also respond to all messages about the absence of goods, the cost price in your database will always be calculated correctly. This means you will always see the correct information about gross profit from sales.
Sometimes you notice that 1C incorrectly calculates, does, distributes something, fills out forms incorrectly, etc. I also solve such problems, although it costs a little more. Let me remind you that my specialization today is 1C: Accounting. But this does not mean that I will not help you. You need to look before jumping to conclusions.
Key Benefits
- You don’t need to manually correct the resulting errors every time
- Sometimes this saves time
- Your request is always welcome