Transfer of personal income tax 1s 8.3. Generating personal income tax reporting

In this article I want to consider aspects of the calculation and withholding of personal income tax in 1C 8.3, as well as the preparation of reports in forms 2-NDFL and 6-NDFL.

Setting up registration with the tax authority

This is the most important setting; without it, you will not be able to submit reports to regulatory authorities. Let's go to the "Organizations" directory (menu "Main" - "Organizations"). Having selected the desired organization, click the “More...” button. From the drop-down list, select “Registration with tax authorities”:

You must carefully fill out all the details.

Setting up payroll accounting

These settings are made in the “Salary and Personnel” section – “Salary Settings”.

Let’s go to “General Settings” and indicate that accounting is maintained in our program, and not in an external one, otherwise all sections related to personnel and salary accounting will not be available:

On the “Personal Income Tax” tab, you need to indicate in what order standard deductions are applied:

On the “ ” tab, you need to indicate at what rate insurance premiums are calculated:

Any accruals to individuals are made according to the income code. For this purpose, the program has a reference book “Types of personal income tax”. To view and, if necessary, adjust the reference book, you need to return to the “Salary Settings” window. Expand the “Classifiers” section and click on the “NDFL” link:

The personal income tax calculation parameters settings window will open. The reference book is located on the corresponding tab:

To set up personal income tax taxation for each type of accrual and deduction, you need to expand the “Salary Calculation” section in the “Salary Settings” window:

In most cases, these settings are sufficient 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, for 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 the calculation and payment of tax to the budget, you can use “ “. It is located in the “Reports” menu, section – “Standard reports”.

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 date the document is posted 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.

Transfer of personal income tax to the budget in 1C ZUP

In this article we will consider the issue of accounting for personal income tax, as well as the execution of transactions for transferring this tax to the budget in the configuration Salary and personnel management 3.1. According to the law, the current amount of this tax is 13% of the total accrual amount minus deductions. The most common are deductions for children, property deductions and others. Deductions are applied as follows - they are deducted from the tax base of an employee of the organization before personal income tax is calculated and withheld. Personal income tax individuals are withheld from almost all income, such as wages, vacation pay, financial assistance and others.

Let's move on to processing operations in the program. Select the “Salary” section and then the “Salary and contributions calculation” item. We create a document, select the month for which the accrual will occur, and select the organization. Next, fill in the data on the “Accruals” tab. For convenience, this can be done by clicking the “Fill” button, but you can also select employees one by one. After which the tabular part will be filled out and the personal income tax will be calculated for each employee on the “personal income tax” tab.

If there are deductions for any employees, the tax amounts will be determined taking into account these deductions. After that, all that remains is to post the accrual document, as a result of which tax will be withheld and the data will be included in the tax accounting register.

Next, the salary slip is registered. This can be a statement to the cashier or bank, if the organization uses, for example, a payroll project, or statements to accounts. As a rule, the deduction and transfer of personal income tax occurs at the same time. There is a corresponding setting in the document for this purpose.

Let’s go to the “Payments” section and select the “Statements to the cashier” item. Let's create a new document and fill it out. To see whether personal income tax is transferred along with your salary or not, you need to click on the link “Payment of wages and personal income tax transfer”.

If necessary, click the “Print” button to generate a printed form “Register of transferred personal income tax amounts.” In the event that personal income tax is not transferred in full or the date of transfer does not coincide with the date of salary payment, you must uncheck the “Tax is transferred along with salary” checkbox.

After which the link “Enter personal income tax transfer data” will appear. Click and you will be taken to the document list form “Transfer of personal income tax to the budget.” Here it is necessary to reflect a new document on the transfer of personal income tax to the budget, as a result of which it will be reflected in the accounting registers. In addition, the document will create a register of tax amounts that were paid by employees of the organization. This will allow you to assess whether personal income tax amounts have been calculated and distributed correctly.

The completed document will look like this:

All that remains is to carry it out and also, if necessary, create a “Register of transferred personal income tax amounts.”

If an exchange with accounting is configured, then this document can be reloaded and after that the corresponding transactions will be created in it. There are also various external processing that allow you to transfer personal income tax with the distribution of amounts among employees.

If you still have questions about working with printing price tags and labels in 1C 8.3 Trade Management, we will be happy to answer them as part of a free consultation.