1s 8.3 incorrectly calculates personal income tax for employees. Deducted at all rates for personal income tax accounting transactions

The year is coming to an end and in a couple of months after all the holidays we will begin preparing reports 2-NDFL for transfer to the Federal Tax Service. In this regard, I looked through the articles and was surprised to find that the question personal income tax accounting in 1C ZUP, paid practically no attention to anyone. Therefore, starting with this publication, a series of articles dedicated to personal income tax accounting will be published in the next month or two. We will look at typical situations that I have encountered when serving my clients.

And in order to make it easier for you to navigate working with personal income tax in the future, this first article will cover all personal income tax accounting sequence in 1C ZUP. We will look at the underlying fundamental principles. And in the future, when considering narrower issues, I will be able to refer to this article so as not to be distracted from a specific example. Let me remind you that it was precisely on this principle that a series of articles dedicated was created.

✅

✅

Let's start with where and how in the program 1C Salary and Personnel Management is calculated by personal income tax. To begin with, I will consider the simplest case, which does not require any additional settings. The employee is a citizen of Russia, a resident, does not have any deductions for personal income tax and gets a job with us from the beginning of the year. In this case, you will not need to make any settings at all to account for personal income tax for this employee. In the usual way, we reflect the fact of hiring him (HR records are written in detail in the article).

If an employee has a single planned accrual for the month, for example, “Salary by day” 100,000 rubles, then to calculate this payment we will use the “Payroll” document, which I wrote about in detail in. When filling out this document on the tab "NDFL" An empty line will be automatically created for calculating personal income tax. In this example, I have 1 employee in the document, so there is only one line for calculating personal income tax. Usually, as many lines are created as there are employees in the remaining sections (sometimes it does not match if, for example, an employee has income that is not subject to personal income tax).

Next, we must reflect the fact of payment wages document "Salary payable." You can read the main article, which is devoted specifically to this document. So the amount to be paid in this document will be filled in minus the personal income tax calculated earlier. For our example, this is 87,000 rubles. = 100,000 – 13,000. I.e. actually personal income tax withholding in 1C ZUP is registered with this document.

The concept of calculated personal income tax and withheld personal income tax

✅

✅ 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 instruction for beginners:

And here there is an important feature that should be taken into account immediately, so that later it will be easier to work with the program. It is believed that when calculating wages, personal income tax is calculated, and it will be withheld only at the time of payment of wages. But in the 1C ZUP program it is possible to set a setting so that at the time the salary is calculated, personal income tax is immediately considered both calculated and withheld. This is done in the accounting parameters on the “Payroll calculation” tab using the checkbox “When calculating personal income tax, take the calculated tax into account as withheld.”

What does this affect? There is a report in the program “Analysis of accrued taxes and contributions”, which includes a personal income tax report option for viewing personal income tax data.

Those. The report “Analysis of accrued taxes and contributions” is focused not on the month of accrual, but on the date of the document.

If we now set the checkbox in the accounting parameters “When calculating personal income tax, take the calculated tax into account as withheld” and we will definitely review the documents “Payroll” and “Salaries payable”, we will be able to see in the report “Analysis of accrued taxes and contributions” and calculated personal income tax, and withheld personal income tax in one month.

Transfer of personal income tax to the budget

✅ Seminar “Lifehacks for 1C ZUP 3.1”
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:

The next stage of working with personal income tax in 1C ZUP is to reflect the fact of payment of personal income tax to the budget. For this purpose, the program provides a document “Transfer of personal income tax to the budget”. It can be found on the “Taxes” tab of the program desktop. This document is quite specific and its work cannot always be explained logically, so I will talk about it in detail in another publication. Now I note that it is necessary to fill out the relevant information about the payment of personal income tax in regulated report 2-NDFL and in Register tax accounting according to personal income tax. It follows that it does not require mandatory monthly filling. You can fill out everything immediately before submitting your reports to the Federal Tax Service, but I do not advise you to do this, although of course the choice is yours.

So let's fill out this document for the employee in our example. A special feature of this document is that the “Amount” field must be entered manually. This amount is distributed among employees who had taxable income in the month. Now I will not go into the details of how this document works, since I am going to consider it in a separate article. For the example under consideration with one employee, the document “Transfer of personal income tax to the budget” must be filled in as shown in the screenshot.

Regulated reporting on personal income tax in 1C ZUP

From an automation point of view, personal income tax accounting in 1C ZUP is conducted for two main purposes. Firstly, it allows you to automatically generate the correct amounts to be paid based on the accrued salary and calculated personal income tax. This was discussed when I talked about the “Salaries Payable” document. The second goal is the automatic generation of regulated reporting, namely the 2-NDFL report. Let me remind you that this report is generated once a year and must be submitted to the Federal Tax Service no later than April 1 of the year following the reporting year.

To generate this report in 1C ZUP there is a special service “Preparation of personal income tax data for transfer to tax authority» . It can be accessed from the “Taxes” section of the program desktop.

In this article I took an overview of general principle accounting for personal income tax in 1C ZUP, and also discussed the two main automation capabilities that ZUP provides in terms of working with personal income tax. However, much has not yet been said about personal income tax: about accounting for personal income tax in other salary calculation documents, about setting up deductions, about working with non-residents and citizens of other countries, and many other important issues. I will write about this in future articles. That's all for today!

That's all for today!

To be the first to know about new publications, subscribe to my blog updates:

Withholding personal income tax in 1C: Accounting 8.3

The calculation and withholding of personal income tax is carried out by the employer in accordance with Article 23 of the Tax Code of the Russian Federation. Because Many organizations use the 1C: Accounting 8.3 program for accounting, let’s take a closer look at the settings and documents necessary to correctly reflect personal income tax transactions.

First, let’s turn to the system settings and consider which charges will be subject to personal income tax. To do this, you need to follow the navigation path: Salaries and personnel / Salary settings / Accruals.

For each type of accrual, personal income tax withholding settings are set. Accordingly, when the “Taxed” switch is selected, the tax will be automatically calculated for this accrual.

The income code is selected from the regulated directory “Types of personal income tax”, where it is indicated tax rate and additional settings for applying deductions.

Along the navigation path Main / Settings / Taxes and reports / Personal Income Tax, a setting is set for the correct accounting of tax deductions “On an accrual basis over tax period».

Additionally, the employee’s card contains personalized tax information. The directory is located along the path: Salaries and personnel / Personnel records / Employees; to fill out, you must follow the link in the “Income Tax” field.

• standard tax deductions for children;
• property deductions;
• social deductions.

Also, the person responsible for reflecting documents indicates the taxpayer status (the default is “resident”) and income from the previous place of work.

Tax calculation in the program is fully automated. When conducting accrual documents, personal income tax amounts are calculated for employees, and also take into account various types of tax deductions. Let's move along the path Salaries and personnel / All accruals to the main payroll document. In the “Personal Income Tax” column, fill in the tax amounts calculated from the amount in the “Accrued” column, taking into account the tax rate for the employee.

By clicking on the tax amount in the line, the user goes to the detailed calculation form, where summary information on the employee is available to check the correctness of the amounts.

Personal income tax withholding is also carried out in the following documents:

• "Vacation";
• "Sick leave";
• "Dismissal";
• and other intersettlement documents.

To analyze accrued amounts, it is recommended to use the “Personal Income Tax Analysis by Month” report, located along the path: Salaries and Personnel / Salary / Personal Income Tax Analysis by Month. In the report window that opens, you must specify the organization, the “Details by employees” flag if grouping by employees is necessary, and set the analyzed period:

Also a convenient form for analysis is the report “Summary certificate 2-NDFL”, presented in a similar section. This report contains brief information displayed in 2-NDFL certificates and is often used to reconcile amounts.

Still have questions? We will help you with withholding personal income tax in 1C 8.3 as part of a free consultation!

Courses 1C 8.3 and 8.2 » Articles about 1C 8.3 » Training 1C 8.2 Accounting 2.0 » Possible personal income tax errors in 1C 8.3 and 8.2 - how to find and correct When maintaining records in 1C 8.3 and 8.2 programs since 2016, it is important to track the correspondence between the actual date of receipt of income , which is taken into account in the income accounting register (in ZUP 3.0, Accounting 3.0 this is the accumulation register Income Accounting for calculating personal income tax, in ZUP 2.5 - the personal income tax accumulation register Information on income) and the one that is recorded in the tax accounting register (in ZUP 3.0 and Accounting 3.0 this is an accumulation register. Calculations of taxpayers with the budget for personal income tax, in ZUP 2.5 - Personal income tax Calculations with a budget). If there is a desynchronization between them, then errors will occur in the 1C program when calculating tax.

Some users of the 1s 8.3 program have problems with personal income tax. And how are you?

We look at its movement through the tax accounting register, which records the actual tax withheld. The date of receipt of income is recorded here as 01/29/2016 from the tax register. In form 6-NDFL, this situation will look like this: the date of actual receipt of income (line 100) is 01/29/2016, and the date of tax withholding (line 110) is 01/28/2016.

Personal income tax accounting in 1s 8.3 accounting 3.0

Check that the data that opens is filled out correctly, especially the “Types of personal income tax” tab. If necessary, you can also set up a list of payroll accruals and deductions. Return to the salary setup form and in the “Salary calculation” section, select the appropriate item.

As a rule, in a typical configuration delivery there will already be data there. Personal income tax accounting operations in 1C Personal income tax is accrued not only on wages, but also on vacation, sick leave and other income, except for income provided for by law (for example, child care benefits). Let’s look at personal income tax in the “Payroll” document. It is located on the tab of the same name in this document.

Deductions also apply here. After posting, this data is included in the postings. The tax is withheld on the date on which the document is posted. It does not withhold personal income tax on other income, such as sick leave, vacations, and dividends.

Personal income tax calculated is not equal to withheld

Important

Be careful! In the 1C Accounting 3.0 program, this is especially important, because the personal income tax withheld is not displayed in the Sheet, that is, we do not observe or see errors in the on-screen form itself. But if you look at the Register, you can track such a moment. Therefore, in the 1C Accounting 3.0 program, when paying salaries, look and check how the personal income tax withheld was recorded, see the movement in the Register “Calculations of taxpayers with the budget for personal income tax.”

Problem with personal income tax

For this purpose, use the “Personal Tax Accounting Operation”. In the “Salaries and Personnel” menu, select “All personal income tax documents”. In the list form that opens, create a new document with the type of operation “Personal Income Tax Accounting Transaction”. The main register of tax accounting for personal income tax in 1C 8.3 is the accumulation register “Calculations of taxpayers with the budget for personal income tax”.

Attention

Reporting The most frequently used reporting documents for personal income tax are: “2-NDFL” and “6-NDFL”. They are located in the “Salaries and Personnel” menu. The 2-NDFL certificate is only necessary to obtain information and transfer it either to an employee or to the Federal Tax Service. The formation of 6-NDFL relates to regulatory reporting and is submitted every quarter.

Possible personal income tax errors in 1s 8.3 and 8.2 - how to find and fix

Personal income tax, in the window that opens, I check the “Adjust personal income tax” checkbox, uncheck the “Adjust personal income tax” checkbox, after which it is automatically recalculated correctly. Second jamb. I am creating a 2-personal income tax for myself. All bonuses under code 2002 fall by date of payment. They are part of our wages, monthly and in accordance with the letter of the Federal Tax Service dated October 10, 2017.

N ГД-4-11/ (…the date of actual receipt of income in the form of bonuses, which are integral part wages and paid in accordance with the employment contract and the wage system adopted in the organization based on the provisions of the Labor Code Russian Federation, in accordance with paragraph 2 of Article 223 of the Code, the last day of the month for which the taxpayer was accrued the specified income in accordance with the employment agreement (contract) is recognized), the date of receipt of the income must be the last day of the month of accrual.
Gennady ObGES Just in case, let me clarify - were the documents transferred (including those that were not completed), were the months re-closed? Well, how to answer this can be based on the screenshot and the absence of even minimal information Programmer-psychotherapist 1C. I’ll decide - I’ll consult, restore-install-transfer-synchronize, set up, teach (accustomed or weaned, convinced or dissuaded). Or I’ll talk, listen, bless, confess one by one With remotely around the clock azav Most likely due to the latest update. After that, something similar started to happen to me. Added: Jan 19, 2018, 10:28 AM Yes, that’s right.
I rolled back to the backup before the update, everything is fine. Conclusion.
This date is included in the income register. The tax accounting register 1C 8.2 includes the date from the personal income tax tabular section, which we see on the “Payment” tab of the document “Accrual of vacation for employees of organizations.” The date here has not changed, but remains 01/29/2016. In order for this date to also change, we need to either recalculate the document completely or recalculate only the personal income tax. If recalculation is undesirable or impossible for some reason, the date can be adjusted manually.

Let's simulate a situation where we have a discrepancy in the dates of receipt of income and post the document. Now we will show what mistakes this is fraught with in the future. We look at the registers to see if there is a discrepancy. Our income register includes the date 01/28/2016.

It was entered into the tax register on January 29, 2016. Then we pay vacation pay. We submit the document for payment.
In the general settings, specify that payroll and personnel records will be kept in this program. Otherwise, the rest of the settings will simply not be displayed. Next, click on the “Salary Accounting Procedure” hyperlink.

In the list form, select the line corresponding to the organization whose settings you are making. The corresponding form will open in front of you. At the bottom of it, select “Setting up taxes and reports.” In the window that opens, go to the “Personal Income Tax” section and indicate how these deductions will be applied to you.

Next, go to the section “ Insurance premiums» and bring these settings into compliance. Now let's move on to setting up the types of income and deductions used when calculating personal income tax. To do this, in the “Salary and Personnel” menu, select the item we went to earlier – “Salary Settings”.

Go to the “Classifiers” section and click on the “Personal Income Tax” hyperlink.
Apparently the only way for me is to restore everything from the beginning with the old configuration. There are many different ways in this world. For example, BY MAKING A COPY You can try to roll up the old configuration by turning on the editing capabilities In the configurator menu Administration - Load the configuration from a file... Programmer-psychotherapist 1C. I’ll decide - I’ll advise , restore-install-transfer-synchronize, set up, teach (training or weaning, convincing or dissuading). Or I’ll talk, listen, bless, confess one at a time Remotely around the clock Oleg Kolesnikov Good evening! Similar situation. In January, 1c 8.3 BP was updated to release 3.0.57.17. My months have not been closed since September 2017. After the update, I re-closed September-December, the turnover on account 70 for 4 employees also changed, because... according to them, personal income tax has changed and has become incorrect.

Question from reader Marina Vasilievna:

Put new program 1 C 8.3 Accounting. I'm not quite familiar with this program yet.

We rent a car from an individual, I register the rent through manual transactions DT 44.1 CT 76.5 and also charge personal income tax DT 76.5 CT 68.1.

But the accrued personal income tax does not fall into the personal income tax register. In 1C Accounting 7.7, I carried out this personal income tax through Adjusting personal income tax data,

But in 1C 8.3 I can’t find such a function. If possible, please help me.

Answer:

To reflect settlements with the budget for personal income tax in tax accounting an accumulation register is provided: " Calculations of tax agents with the personal income tax budget".

If we open this register using the " " menu:

then we will see something like this:

All these are movements according to the register, formed when paying salaries to employees.

But our task is to reflect these same movements when withholding personal income tax from the individual from whom we rent a car, directly in a manual operation. How to do it?

Let's open a manual operation in which we reflect our transactions:

DT 44.1 KT 76.5
DT 76.5 KT 68.1

I have everything very schematically:

And from the topmost item “More” select the item “Select registers”:

A list of registers will open; we need to check the boxes for those whose movements we want to display:

Click "OK" and see that in the "Operation" document an additional tab has appeared for editing the register:

Click the “Add” button and fill out the line for personal income tax receipt for the individual we need:

Sincerely, Vladimir Milkin(teacher and developer).

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.

✅

✅

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. Today's material, I will analyze based on information base, which we 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 average earnings employee for two calendar years preceding the year of temporary disability. Here, sick leave is completely calculated based on average earnings, and is 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. Second line, 252 rubles, 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)

✅

✅ 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 according to 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)

✅ Seminar “Lifehacks for 1C ZUP 3.1”
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!)