1s 8.3 personal income tax payment register. Setting up payroll accounting

Error: 1C:Accounting 8.3 (edition 3.0) does not see personal income tax transferred to the budget

For many who have switched to 1C:Accounting 8.3 (edition 3.0) since 2014, the program does not see the personal income tax paid. The accrued one sees it, but the paid one does not. What's the matter?

The whole point is that the entries in the register “Calculations of tax agents with the budget for personal income tax” have not been created.

Additions to this register (document payment of wages) mean personal income tax withheld.

And subtraction from this register (by a bank statement document, for example) means that we have transferred the withheld personal income tax to the budget.

Thus, we need to open all the bank statements with which we paid personal income tax and make sure that, along with the postings, there are entries in this register. If there are no entries, re-post the statements, having previously unchecked the “Manual adjustment” checkbox in the transactions. This checkbox may be automatically checked by the program when transferring from 8.2 to 8.3 and interfere with filling the register we need.

Sincerely, (teacher and developer).

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.

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 “Accounting for Income for Calculating 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”.

In the 1C Enterprise program 8.3 Salaries and personnel management, ed. 3, this can be done through the menu for transfer to the Federal Tax Service:

Click the Create button to generate the information:

• Select the type of certificate: Annual reporting with code 1; About the impossibility of withholding personal income tax with code 2;
• When choosing an organization (in our case, it is Kron-Ts) the Federal Tax Service and OKTMO/KPP will be filled in:

By clicking on the Open button opposite OKTMO/KPP, you can see and edit information about registration with the tax authority:

It is the choice of OKTMO/KPP in 1C 8.3 that regulates the possibility of submitting individual information 2 personal income tax for a separate division.

We will create the tabular part by clicking on the Fill button:

In this case, the Transferred column will be filled in if the document journal entries Transfer of personal income tax to the budget (menu Taxes and contributions) in 1C 8.3 ZUP rev. 3 have been generated:

The entry Transfer of personal income tax to the budget can be generated directly from the Statement to the cashier or the Statement to the bank if the Tax transferred along with the salary checkbox is checked on the hyperlink Payment of wages and transfer of personal income tax:

For more details on how personal income tax withheld in 1C 8.3 ZUP is taken into account, watch our video:

But let’s return to the formation of Information in Form 2 of Personal Income Tax. By clicking the Print button we can create a Register from 2014 or an additional Register:

Sample of filling out the register of information on income for certificates 2-NDFL in 1C 8.3 ZUP

Since 2014, the register contains the following information in the tabular section: certificate number, full name of the individual, date of birth. This is the form provided for by regulatory documents:

But sometimes tax inspectors ask for expanded information. To submit such information, you can use the Additional Register form from 2014, where the table has 4 more columns with the amounts of income calculated, withheld and transferred tax:

If in the Register the total is the number of certificates, then in the Additional Register the total amounts of income and taxes are also considered.

How to create a register of income information for 2-NDFL in 1C 8.3 Accounting

We use the section Salaries and personnel - 2 personal income tax for transfer to the Federal Tax Service. The rest of the procedure for creating the Personal Income Tax Register in 1C 8.3 is similar to that discussed above:

Filling out the register of information on income 2-NDFL for separate divisions in 1C 8.3 Accounting 3.0 (Professional and basic)

Note that for separate divisions it is possible to automatically fill out 2 personal income taxes only in the 1C 8.3 version of CORP Accounting, where for separate divisions we can indicate our OKTMO/KPP. For this:

• We will hire employees to these separate divisions;
• Then we will calculate wages and withhold taxes in the context of these OKTMO/KPP.

In standard configurations of 1C 8.3 Accounting Basic and PROF there is no such option. But let's look at how to “outwit” the program and still get certificates 2 personal income tax and the Register in 1C 8.3 Basic and PROF accounting.

Method 1. For separate departments with a small number of employees

We fill out 2 personal income taxes according to the main set of OKTMO/KPP, retain only the employees of the separate division, record data on employees, change the OKTMO/KPP set in the header to the required one, restore (manually) the data and create the Register.

This option is acceptable for separate departments with a small number of employees. We proceed from the fact that it is small companies that calculate salaries in accounting.

Step 1

From the Salaries and Personnel menu, we create a new set of personal income tax information for transfer to the Federal Tax Service. When choosing an organization (in our example - Servicelog), OKTMO/KPP 45395000/771001001 were filled in:

It was according to this OKTMO/KPP that the personal income tax was taken into account in the 1C 8.3 program for all employees. But, for example, you need to provide information on Pushkin to Alexander Sergeevich, who worked in a separate unit with another OKTMO/KPP.

Step 2

Click on the Fill button. We fill out the form for all working employees. In this case, all information about them is filled in:

Step 3

We are removing all employees, except for employees of a separate division. Following the example, we leave only A.S. Pushkin in the table. We may need to correct the reference number. You can do the opposite - use the Selection button and immediately select employees for a separate department.

Step 4

We record the data. For example, using a screenshot we will record data on A.S. Pushkin:

Step 5

We change the OKTMO/KPP set in the header of the document to the OKTMO/KPP set of a separate unit:

Step 6

You can ask the programmer to add a checkmark Do not change table data when selecting other OKTMO/KPP and register this option in the 1C Accounting 3.0 configurator. Then you wouldn’t have to fill in the data manually. But so far there is no such daw. The data is reset, but using previously taken screenshots, we restore it manually for the employee.

Step 7

We record the document and create a Register and certificates. The result was a set of information for a separate unit. We create another set of information for all other employees according to the main set of OKTMO/KPP, while removing A.S. Pushkin from the tabular part.

So, despite recording data for one set of OKTMO/KPP, in 1C 8.3 a personal income tax register was formed for another set. But you should always check manually entered data. Of course, this solution is not very beautiful, since it is not done automatically and requires a lot of work.

How to enter OKTMO/KPP of a separate division in 1C Accounting rev. 3

You can enter additional information about registration (another set of OKTMO/KPP) in 1C Accounting edition 3 by clicking on the link More in the organization card:

We enter additional information about registration - another set of OKTMO/KPP:

Method 2

Let's use the trick. The essence of this trick is that we count all employees except employees of a separate department. At the same time, we have installed the main tax inspectorate of the organization. Then we establish the Federal Tax Service Inspectorate of the separate division as the main one for the organization and carry out the calculation, payment and transfer of salaries of the employees of the separate division:

• An undeniable plus: the required OKTMO/KPP are recorded in registers. And we will not only form 2 personal income tax certificates with the Register correctly for a separate division, but also, for example, the Tax Accounting Register for personal income tax;
• Minus This option - do not forget when recalculating, paying wages and when transferring personal income tax, to correctly set the main Federal Tax Service.

So, let's look at how to do this step by step using an example.

Step 1

Our organization Servicelog has IRS 7710 selected in its card:

Step 2

We calculate the salaries of Abdulov and Larionova’s employees, except for employees of a separate division (following the example of Pushkin). We can view movements by register using the DtKt button or using the menu View - Settings of the form navigation panel.

When the Payroll document is open, you can display the required register in the document form for ease of viewing. So, we display the Income Accounting register for calculating personal income tax in the form:

In the register we see that the entry was recorded according to the main inspection selected in the organization’s card:

We pay salaries and transfer personal income tax. Let's look at filling out the Registration details. We are interested in the registers Calculations of taxpayers with the budget for personal income tax and Calculations of tax agents for personal income tax:

Step 3

We change the Federal Tax Service Inspectorate in the organization’s card to the Federal Tax Service Inspectorate of a separate division:

Step 4

We calculate salaries, make payments and transfer personal income tax to the budget for employees of a separate division. In our case, according to Pushkin A.S.

We will receive the necessary entries in the registers, where the registration will already be marked as IFTS 7720:

It is necessary that all fields of 2-NDFL are filled out correctly: income, personal income tax accrued, withheld, transferred. Therefore, we control the register entries - Accounting for income for calculating personal income tax, Calculations of taxpayers with the budget for personal income tax, Calculations of tax agents for personal income tax.

Step 5

Now that records in the registers for employees of a separate division contain correct information about registration with the Federal Tax Service, you can automatically fill out the personal income tax register for a separate division.

Select the required OKTMO and click the Fill button:

Thus, we completed the task of creating a Register of information on income 2-NDFL for a separate division in 1C 8.3 Professional and Basic Accounting.

However, it is more convenient to take into account salaries and prepare reports for organizations with separate divisions in 1C 8.3 ZUP rev.3.

The procedure for submitting 2-NDFL and the accompanying register

When preparing certificates in Form 2 of Personal Income Tax and the Register, you must follow the Procedure for submitting information on the income of individuals and messages about the impossibility of withholding tax and the amount of tax on personal income (approved by Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/576).

The register usually accompanies 2-NDFL certificates submitted to tax agents on paper or floppy disks and flash cards.