1s 8.3 personal income tax withholding by what document

In the 1C Accounting program, starting from version 3.0.44, it is possible to keep track of not only the salaries of department employees, but also take into account personal income tax. According to tax legislation, the employer is obliged to transfer personal income tax no later than the next day after payment of wages. If an employer pays an employee a benefit or transfers vacation pay, then personal income tax must be paid no later than the end of the month in which these payments were made.

The listed personal income tax is recorded as follows. The transfer of personal income tax is taken into account for each reporting month separately, indicating the KPP and OKTMO codes (see Code Directory and Fig. 1).

In addition, the 1C Accounting 8.3 program makes it possible to take into account the transfer of personal income tax to the tax authority when paying wages to employees of the division (in this case, personal income tax is transferred to the registration address of the division). It is worth noting that this function is only available for organizations with fewer than 60 employees. To take into account personal income tax in the manner described above, you should tick the “Calculation by separate divisions” checkbox. For the selected division, it is necessary to enter information about the tax authority where personal income tax will be transferred (see Fig. 2).

Before transferring personal income tax, it must be calculated and withheld. This is done as follows.

The calculated personal income tax is taken into account by creating the “Payroll” document when generating the monthly calculation.

The withheld personal income tax must be registered in the financial statements using documents that will reflect the fact of payment of wages to employees. This could be a document “Issue of funds”, a document on debiting funds from a company’s current account, or a transaction reflecting tax accounting.

Consider the following example. The company "TF-MEGA", registered in Moscow, pays personal income tax for its employees who work at the company's location. In January, personal income tax was withheld from employees in the total amount of 18,100 rubles. Employees' salaries are transferred on the 4th day of the month following the month for which income must be paid to employees. Personal income tax is also calculated on the day the wages are transferred.

In 1C Accounting, payroll and tax calculations are performed by generating the “Payroll” document (see Fig. 3).

In Fig. 4 reflects the accounting of wages paid to employees for January (the payment was made on February 4).

In the report on calculated personal income tax by month, you can view the amount of tax that was withheld separately for each reporting month, as well as personal income tax codes. In addition, you can see whether the need to reflect the transfer of personal income tax to the budget was registered (see Fig. 5, subsection “Paid”).

In order to transfer personal income tax, you must generate a new document - a payment order. The transfer must be registered separately for each month of the reporting period, indicating all codes. In addition, it is necessary to create a document for debiting funds from the organization’s current account. This is done in order to reflect in the reporting the transfer of the amount to the banks servicing the company. When this document is completed, personal income tax will automatically be broken down by employee (individual).

In the document for debiting funds from the company’s account at the time of transferring personal income tax, it is possible to list those employees for whom the company pays tax. To do this, you need to use the “breakdown by employee” function. A window will appear in which you can manually enter information about employees and indicate the specific amount of personal income tax transferred for each employee. You can also fill out this data based on payroll records (see Fig. 6).

In the event that personal income tax is transferred by company divisions, then it is necessary to fill out the “Registration with the Federal Tax Service” section, indicating the data of the tax authority and data on the company’s divisions (see Fig. 7).

In order to view the listed personal income tax and its distribution among employees, you can use the “Personal Income Tax Register” function from the document “Write-off of funds from the company account” (see Fig. 8).

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.

Tax data

Before you start calculating personal income tax, as well as using most of the functionality, you need to configure it.

Select “Organizations” from the “Main” menu.

Select the organization you want to configure from the list and open its card. In the setup form, fill in the basic data and those located in the “Tax Inspectorate” subsection.

Setting up salary

In the “Salary and Personnel” menu, go to the “Salary Settings” item.

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.

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.

Check that the data that opens is filled out correctly, especially the “Types of personal income tax” tab.

If necessary, you can also customize the list. 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 charged not only on wages, but also on vacation and other income, except for income provided for by law (for example, child care benefits).

Let's look at personal income tax in the 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. He does not withhold personal income tax on other income, such as,. 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”.

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. Filling is done automatically.

Checking the correctness of personal income tax accrual

If the accrued and withheld personal income tax in 1C 8.3 does not match, you can find errors using a universal report. In the header, select the register “Calculations of taxpayers with the budget for personal income tax” and indicate that it will be formed based on balances and turnover.

Use the menu “More” - “Other” to change the report option. The settings can be made whatever you want. In this example, we removed some fields and grouped by individual.

This report will allow you to check the correctness of personal income tax calculation and withholding.

We propose to consider the nuances of calculating and withholding personal income tax in the 1C 8.3 program. And how to properly prepare for reporting on forms 2-NDFL and 6-NDFL.

An important point is the setting in 1C “Registration with the tax authority”, which is responsible for submitting reports to the tax service. Go to the “Main” menu tab and select “Organizations”.

We go to our organization, click “More” and in the drop-down list select the item “Registration with the tax authority”:

The next important setting is “Salary Settings” in the “Salaries and Personnel” section.

Go to the “General Settings” section and indicate in the item “Payroll and personnel records are kept” - “In this program” so that the corresponding sections are available.

Here we go to the “Personal Income Tax” tab, in which we indicate the procedure for applying standard deductions “On a cumulative basis during the tax period”:

Tariff of insurance premiums - “Organizations using SOS, except agricultural producers.”

Accident contribution rate – indicate the rate as a percentage.

All accruals made are based on the income code for individuals, which can be viewed in the built-in directory “Types of personal income tax”.

This reference book can be adjusted; to do this, return to “Salary Settings”, expand the “Classifiers” section and follow the “Personal Income Tax” link:

Then the “Personal Income Tax Calculation Parameters” window opens and go to the desired tab “Types of Personal Income Tax”:

To set up personal income tax taxation based on accruals and deductions, in the “Salary Settings” window, expand the “Salary Calculation” section:

To start accounting for wages and personal income tax, the established parameters are sufficient. But do not forget to update the configuration to the current one.

Personal income tax is accrued and calculated for each actual income received monthly at the end of the reporting period (month) according to the documents “Payroll”, “Vacation”, “Sick Leave” and others. Let's look at the document “Payroll”.

The tax amounts for each employee will be reflected on the “Personal Income Tax” tab:

The same information can be viewed in transactions:

Based on the document, an entry is created in the register “Accounting for income for calculating personal income tax” and reporting forms are filled out:

Expenditure cash order for the issuance of cash DS;

The document posting date will be the tax withholding date.

Let us pay attention to the document “Personal Tax Accounting Operation”. It is used to calculate personal income tax on dividends, vacation pay and other material benefits. To create a document, you need to go to the “Salaries and Personnel” tab, the “Personal Income Tax” section and click the “All documents on personal income tax” link.

We get into the magazine. To create a new document, click “Create” and select the desired option from the drop-down list:

An entry in the register “Settlements of taxpayers with the budget for personal income tax” forms almost every document that affects personal income tax.

Let's look at the example of the document “Write-off from a current account.” Let’s go to the “Salaries and Personnel” tab and open the “Bank Statements” item:

Let's create this document. And based on this we will write off from the account:

As well as movements across registers.

Question from reader Marina Vasilievna:

We installed a 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 this?

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).

The formation and calculation of personal income tax is an important point when paying wages. There are many nuances in this operation that you need to remember while working in 1C.

How to correctly form personal income tax and successfully calculate an employee’s salary in 1C - we will look at this in the article.

Calculation of personal income tax in 1C

Before you can calculate payroll, you need to hire an employee. This is done with a special document.To create this document you need to follow the path“Documents” — “HR Accounting” — “ Hiring" and shape it.

After you clicked on"Create"A document will open in which you need to indicate the organization and the person responsible. In the tabular part of the tab“Accruals”it is necessary to indicate the employee, his rate and type of payment.

In the tab “Accounting”Setting up accounting and tax accounting is located.

Important! It is mandatory to indicate the type of personal income tax in the tab“Type of personal income tax.” The tax amount will be calculated according to this type.

Formation of personal income tax

There is a special document in the 1C program“Payroll for employees of the organization” . It is universal and designed to simplify your work when calculating payroll. To create this document, you need to follow the path"Documents" — “Calculating salaries for organizations” — “Payroll for employees of the organization.”

In this document we have to fill in the organization, division, responsible person, recalculation of documents, and the date of salary accrual.

Let us remind you that before creating a payroll document, you must first create a hiring document, methods for reflecting wages and basic accruals in the organization.If necessary, create personal income tax benefits in 1C.

If you need to calculate your salary automatically, click on the button“Fill in and calculate everything” . This function will carry out the necessary calculations and pay salaries to employees throughout the organization.

For convenience, 1C has implemented the ability to fill out each tab separately. For example, if an employee needs to recalculate data for only one tab.

The next step is to reflect all the postings of accruals and deductions. To do this, let's create a document“Reflection of wages in regulated accounting” . You can find this document by following the path“Documents” - “Calculation of salaries of organizations” - “Reflection of salaries in regulated accounting.”

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