Personal income tax withheld more than calculated 1s 8.3. Personal income tax calculated is not equal to withheld

We wrote about the rules for submitting reports in form 2-NDFL for 2018 and looked at how to generate this reporting form in the 1C Enterprise Accounting 3.0 program. Now let’s look at what settings you should first pay attention to, and what configuration objects are involved in the calculation and withholding of personal income tax in 1C: Accounting 3.0

Let's start with the general settings; you need to enable the option of maintaining wages and personnel records in this program (section Administration → Accounting settings → Salary settings).

To generate reporting on personal income taxes, you must enter information into the Registration with the tax authority directory (opened via the link of the same name in the Organization card).

Directory Types of income personal income tax (opens via the personal income tax link in the salary settings). This is a kind of income classifier indicating the applicable tax rates for them. The list corresponds to the classification approved by the Federal Tax Service of the Russian Federation. Pay attention to the values ​​of the tax rate field displayed in brackets; the rate for non-residents is reflected there.

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Types of income are used in the Accruals directory, establishing correspondence between options for accruing income and the tax rate applicable to this income. If the accrual is not completely subject to this type of tax, then the income code for it is not indicated (switch to the Not taxed position). In addition to the code, the category of income may be specified: Salary, Other income from work, or Other income. For some, this value is set by default and cannot be edited; in other cases, you can set a category, according to which the possibility of clarifying the actual date of receipt of income, initially determined in the accrual documents, will be determined, according to the payment documents.

Directory Types of personal income tax deductions. The directory contains a classifier of deductions and is filled with data corresponding to the classifier approved by the Federal Tax Service of the Russian Federation.

Information on the amount of standard and property deductions for personal income tax is available for viewing in the directory Amount of personal income tax deductions.

Editing and adding new values ​​to these directories is not expected; the relevance of the information is maintained by timely updating the configuration version.

For the validity of deductions, separate documents are used (available in the journal All documents on personal income tax), so the right to standard deductions is confirmed with the help of an Application for deductions on personal income tax, registration of the right of an individual. a person to provide him with a professional tax deduction is carried out when reflecting remuneration under a contract agreement using the document Personal Income Tax Accounting Operation, the document Notification of a non-commercial organization about the right to deductions can be used to reflect the right of an employee to receive a property or social deduction

Registration of income subject to taxation in the program is formalized using documents such as Payroll, as well as Sick Leave, Vacation, Sick Leave, Dividend Accrual and Personal Income Tax Accounting Transaction.

To record personal income tax withholding amounts in 1C Accounting 3.0, documents reflecting payments are used, these include Cash Issuance and Debiting from a current account.

The 1C Accounting 3.0 configuration supports the generation of the following reporting forms

Analytical reports are also available: Control of personal income tax payment deadlines, “Summary” certificate 2-NDFL and Analysis of personal income tax by month.

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. Let’s 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”.

To correctly account for personal income tax in the 1C ZUP 8.3 (3.0) program, let's start with the basic settings.

Step 1. Accounting policy for personal income tax

Settings – Organizations (or Organization details) – Accounting policies:

Step 2. Personal income tax deductions

Section Taxes and contributions - Types of personal income tax deductions:

The amounts of deductions provided are stored in each type of deduction. If you notice that the wrong deduction amount is used when calculating personal income tax, you can check it by opening the type of personal income tax deduction of interest:

In order for the amounts of deductions in the 1C 8.3 ZUP database to comply with the law, it is necessary to maintain the working configuration in the current release, that is, regularly update it.

At the same time, the procedure for applying standard tax deductions and setting personal income tax accounting parameters can be studied in the following video:

Step 3. Income subject to personal income tax

You can check which income in the 1C 8.3 ZUP program is included in the tax base and with which code in two ways:

• Open the Taxes, contributions, accounting tab in the accrual document (Settings – Accruals):

• Open the list of accruals (Settings – Accruals) and use the button Setting up personal income tax, average earnings, etc.:

Step 4. Taxpayer information

The following data is entered through the employee’s card using the “Income Tax” link:

• Taxpayer status;
• Standard, property and social deductions;
• Notice of Advance Payments for Patents;
• Certificate of income from previous employer:

Step 5. Registration with the tax authority

An organization, as a tax agent, provides personal income tax reporting at the place of registration of the organization or at the place of registration of separate divisions to the tax authority.
In the 1C 8.3 Salary and Personnel Management program, registration with the tax authority can be configured according to the appropriate types.

Important! The unit must have the attribute “This is a separate unit”:

If an organization needs to keep records by territory, then this functionality must first be included in the organization’s accounting policy:

Then create a territory (Settings – Territories) and indicate which Federal Tax Service it is registered with:

Calculation of personal income tax in 1C ZUP 8.3 using an example

Personal income tax is calculated in 1C 8.3 ZUP 3.0 in documents such as Payroll and contributions, Vacation, Sick leave, etc. Let's look at calculating personal income tax using the example of vacation accrual.

To do this, create a Vacation document:

The document contains the calculation of personal income tax. In our example, personal income tax amounted to RUB 2,768.00.

How personal income tax reporting is generated in 1C 8.3 ZUP 3.0

When posting the Vacation document, an entry is made into the accumulation registers. Based on these registers, various personal income tax reports are generated, including a 2-NDFL certificate and a 6-NDFL calculation. These are the registers:

1. Register “Accounting for income for calculating personal income tax”;
2. Register “Calculations of taxpayers with the budget for personal income tax”;
3. Register “Provided standard and social deductions (NDFL)”.

How to view entries in accumulation registers during accrual

You can see the entries made by the “Vacation” document in the navigation panel of the form. By default, the user does not see this panel.

Let's set it up. To do this, while in an open document, select Main Menu – View – Setting the Form Navigation Panel:

The Navigation Panel Settings window opens. In the Available commands section, you must select the register by which you want to view the movements, that is, the entries made by the 1C 8.3 ZUP program when posting the document. Then click the Add button.

For example, you need to look at what entries were made in the register Calculations of taxpayers with the budget for personal income tax. For this:

• Select on the left the register Calculations of taxpayers with the budget for personal income tax;
• Click Add. The line from the Available commands section goes to the Selected commands section;

After such actions, you can see that a navigation panel has appeared in the form of the Vacation document, which always begins with the word “Main”, and then links to registers that will be added to the selected commands are listed. In the example it would look like this:

By clicking on this command you can see the entries made in the register:

You can return to the document form by clicking Main.

Similarly, any registers from the list of available commands in the form navigation settings for any documents are added. You just need to remember that for this setting the document must be open.

So, let's see what records on the movement of personal income tax in 1C 8.3 ZUP 3.0 were formed with the Vacation document status “Passed”.

Accumulation register “Accounting for income for calculating personal income tax”

This register contains information:

• about the amount of income in the context of income codes - comes from the calculation of vacation received on the Accrued tab:

• date of receipt of income - recorded in the register from the value of the document details Date of payment on the Main leave tab:

• and month of the tax period - from the Month attribute in the document header:

The information contained in this register corresponds to the calculated personal income tax. An entry in this register is formed with a “+” sign (arrival):

The personal income tax amount is stored in the following sections:

• date of receipt of income - enters the register from the details of the date of receipt of income, located in the details of personal income tax calculation:

• tax rates;
• registration with the Federal Tax Service - in our example, we take the Federal Tax Service with which the organization itself is registered.

Accumulation register “Provided standard and social deductions (NDFL)”

Entries in this register indicate that the employee is entitled to deductions and they were provided to him with this document:

What you need to pay attention to when registering the “Vacation” document for correct personal income tax accounting is “Document date” detail(in our example, 01/19/2016) As can be seen from the illustrations, this date passes through all of the listed registers as the “Period” attribute.

How personal income tax is withheld upon payment

In our example, salary payment is made through the distributor, so we will generate the document Statement of payment through the distributor:

• Select the month of payment – ​​January 2016;
• The date of the document must correspond to the date of payment, for example it is 01/22/2016;
• We indicate that we pay vacation;
• Using the “Not selected” link, select which vacation we pay for;
• Finish by clicking Select:

When filling out the document, in 1C ZUP 3.0 the amount to be paid and the amount of personal income tax to be transferred are automatically set:

If you slightly change the data in the document, for example, change the date of the document, the picture will be completely different - the personal income tax for the transfer is not filled out in the tabular section:

The question arises: Why is personal income tax not filled out for the transfer? It turns out that the date of the document is very important, that is, the date when the payment is generated. Personal income tax, which arose when calculating vacation, was formed on the date January 19, 2016. and, accordingly, cannot be listed earlier than this date, that is, it is simply not in the 1C ZUP 8.3 database yet. Records with this personal income tax appear in all registers only from January 19, 2016.

How to view entries in accumulation registers when paying out

The document that forms the payment also makes movement through the registers associated with personal income tax.

Accumulation register “Calculations of taxpayers with the budget for personal income tax”

The entry that the payment generates is formed in the register with the sign “-” (expense) and such personal income tax is considered withheld.

The amount of withheld personal income tax is stored in the following sections:

• date of receipt of income is the date of receipt of income, which can be viewed in the details of personal income tax calculation of the Vacation document itself;
• tax rates;
• registration with the Federal Tax Service.

It is the data on the withheld tax that then falls into the 6-NDFL reporting:

Accumulation register “Calculations of tax agents with the budget for personal income tax”

We see that two entries were made to this register:

• + (“receipt”) - withheld personal income tax;
• – (“expense”) – listed personal income tax:

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 on the basis we will write off from the account:

As well as movements across registers.

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 the accumulation register of taxpayers’ settlements with the budget for personal income tax, in ZUP 2.5 – personal income tax settlements with the 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.

It turned out that we withheld tax earlier than we accrued income, whereas for income in the form of vacation payments, these two dates (the date of receipt of income and the date of withholding tax) should coincide. But that's not all! When calculating salaries, the 1C program tries to correct personal income tax and bring it into compliance. Therefore, the tax is reversed from the date of receipt of income on January 29, 2016.
and accrues the same amount as of January 28, 2016. Further, when paying salaries, the withheld tax is recorded in exactly the same way.

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.”

Possible errors in interpayment documents using the example of 1C 8.2 ZUP 2.5 As for the 1C ZUP 2.5 program, in the current release the date of the document, for example, “Vacation”, does not in any way affect the calculation of withheld personal income tax. For example, let’s take a vacation accrual with a planned payment date of 01/28/2016 and change the document date to 01/30/2016. After that, we will repost the Salary Payment Sheet. Let's see the movement according to the Registers.

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-personal income tax relates to regulatory reporting and is submitted every quarter.

Filling is done automatically. Checking the correctness of personal income tax accrual If accrued and withheld personal income tax in 1C 8.3 do not match, you can find errors using a universal report.

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 an integral part of remuneration and paid in accordance with the employment contract and the remuneration system adopted in the organization based on the provisions of the Labor Code of the Russian Federation, in accordance with paragraph 2 of article 223 of the Code recognizes the last day of the month for which the taxpayer was accrued the specified income in accordance with the employment agreement (contract)); 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 “Insurance Premiums” section and adjust these settings. 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.