How to fix 1c personal income tax withheld. How can you return excessively withheld personal income tax? Setting up payroll accounting

Procedure for the return of overpaid personal income tax amounts

Note 1

The Tax Code of the Russian Federation, namely, Article 231, defines the procedure for returning excessively withheld personal income tax. The refund must be made by a tax agent. If there is no tax agent, the refund is carried out by the tax authority at the taxpayer’s place of registration.

Too much personal income tax withholding from a taxpayer’s income can be detected by both the taxpayer himself and the tax agent. If the fact of an overpayment of personal income tax is discovered by a tax agent, he is obliged to inform the employee about it. This must be done within ten days from the day this fact was discovered.

The amount of personal income tax that was excessively withheld must be returned to the employee-taxpayer based on his written application.

It is also worth noting that the Tax Code does not indicate a clear form and method for informing an employee of the fact of excessive personal income tax withholding, as well as its amount. This suggests that this procedure can be carried out in any form.

The refund of the amount of over-withheld personal income tax is carried out within three months, starting from the day the tax agent received the corresponding application from the taxpayer. The refund must be made from the amounts of this tax that are subject to payment to the budget on account of future payments, both for this taxpayer and for other employee-taxpayers, from whose income the tax agent withholds this type of tax.

Note 2

Transfer of overpaid personal income tax amounts to an employee is carried out only in non-cash form.

Very often there are situations when the amount of personal income tax that is subject to transfer to the budget is not enough to refund the tax to the employee on time. In this case, the employer should apply for a tax refund to the tax office with an application for a refund of the excessively withheld tax amount.

Reflection of personal income tax returns in the 1C: Accounting program

If personal income tax was withheld from the employee in a larger amount, the program will report this. This can be seen by going to the “Payroll” document. By opening this document and going to the “Personal Income Tax” tab, you can see negative tax amounts.

In the same document, on the “Payment adjustments” tab, the amount to be offset is given. This occurs if the amount of income tax with a minus sign is greater than the amount of accrued tax for the current period.

After this document is completed, a posting will be generated: Dt 70 Kt 68.01, and the posting amount will be negative.

This tax amount is reflected as the organization's debt, which does not increase the amount payable to the employee. Excessively withheld personal income tax is taken into account when calculating the employee’s wages in the following periods and reduces the amount of calculated tax.

If you need to return the excessively withheld amount of personal income tax, then you should draw up a document “Return of Personal Income Tax”.

In order to draw up this document, you need to go to the “Salaries and Personnel” section and select “All documents for personal income tax”. By clicking the “Create” button, we select the document we need, namely “Personal Income Tax Return”.

This document must indicate:

• Date of the document;
• Name of the organization;
• Month of the tax period in which the tax refund occurs;
• An employee to whom a refund of over-withheld tax is made.

In this case, the tabular part of the document is filled out automatically after the required employee has been selected in the “Employee” field. The date of receipt of income, as well as the amount of tax to be refunded, will be automatically entered.

If necessary, you can update the amounts to be refunded by clicking the “Update refund amounts” button, or you can add amounts manually by clicking the “Add” button.

The document “Personal Income Tax Return” itself does not generate postings in the 1C: Accounting program. With its help, only the amount of tax to be refunded is generated, which will subsequently be reflected in the tax accounting registers for personal income tax.

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

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 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 completion, 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”.

Today I will look at step-by-step instructions for accounting for personal income tax (abbreviated as personal income tax) in 8.3 (revision 3.0).

As everyone probably knows, the main tax that is withheld from our salaries is personal income tax. The remaining deductions are mainly paid by the employer (for example, these are contributions to the pension fund and health insurance fund. They are also called “insurance contributions”).

In 2017, the personal income tax rate is still 13% of the total amount of accruals minus deductions.

Deductions may vary. One of the most standard and common deductions is the deduction for a minor child. For the first and second child in 2015, the deduction amount is 1,400 rubles, for the third and disabled child 3,000 rubles.

Deductions for students of adult children and other deductions are also applied, which we will not consider in this article; it is devoted to a different topic.

How are deductions applied? Very simple. They are deducted from the tax base before personal income tax is calculated and withheld.

For example:

The employee's salary is 40,000 rubles. He must pay tax on this amount. But if he has a minor child, then we are obliged to apply a deduction! And the tax will be taken from the amount of 40,000 – 1,400 = 38 600 rubles Total payable to the employee (if he has no other deductions or obligations) 38,600 – 13% = 33 582 ruble Personal income tax will remain 5 018 rubles

So, we roughly figured out how personal income tax is calculated. Let's now see how personal income tax accounting operations are reflected in 1s 8.3, and use an example to check the amount to be withheld.

Withholding personal income tax in 1C ZUP 8.3

Personal income tax is withheld from almost all income of individuals. This is directly salary, vacation pay, financial assistance, and so on.

Let's look at step-by-step instructions for withholding personal income tax using the example of a payroll document in the 1C ZUP 3.0 program.

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Go to the “Salary” menu, then follow the link in the ““ menu. In the list form window, click the “Create” button and select “Calculation of salaries and contributions.” A window for entering data will open. It is necessary to indicate the month of calculation and the organization in which the employees work. Naturally, the obligatory data is also the employees for whom the accrual takes place.

You can select employees one by one using the “Add” button, or you can use the “Fill” button. In this case, the tabular part of the document will be filled in automatically by employees of the selected organization. This is the button I will use. The demo database already contains organizations and employees.

Here's what I got:

Let’s go to the “Personal Income Tax” tab and see if the program calculated it for us correctly and if it calculated it at all:

Let's check the retention calculation. Unfortunately, none of the employees in the demo database have standard deductions, at least for a child. But let’s leave it as it is, it will be easier for us to check the calculation, and, in addition, I have already described deductions in previous articles. Believe me, all of them are taken into account correctly in the calculation.

So what do we have? The salary of employee Elena Frantsevna Simutina is 55,000 rubles and the personal income tax rate is 13%. There are no deductions. Let's calculate 55,000 – 13% = 7,150 rubles. The program calculated correctly.

When posting the document, tax will be withheld, that is, personal income tax data will be included in the tax accounting register 1C 8.3. We will see this deduction in the statement to the cashier for. In the same statement we will indicate whether we have transferred the tax or will do it later.

Transfer of personal income tax to the budget

To register the transfer of personal income tax to the budget in 1C ZUP 8.3, you need to go to the “Payments” menu, click in the “See” section. See also" link "Personal income tax transfers to the budget".

Let’s click the “Create” button and first create a “Statement for the cash register”:

The procedure for collecting and returning personal income tax is regulated by Article 231 of the Tax Code of the Russian Federation. Taxpayers have many questions, so we will dwell on the most common cases, and also give recommendations on how to reflect actions for recalculation, collection and return of personal income tax in the programs of the 1C: Enterprise 8 system.

Additional tax assessment

The current rules for collecting personal income tax have not changed. Consequently, if for some reason the tax agent did not withhold personal income tax from the income of an individual or did not withhold the tax in full, then the missing amounts must be recovered from the taxpayer. Tax may be under withheld for the following reasons:

• by mistake if you provided an extra deduction or incorrectly indicated the income code;
• there was a recalculation for the previous period, and income increased;
• the individual has lost his tax resident status.

If the employee continues to work and receive income, then after correcting the error, recalculation or change of status, during the next personal income tax calculation in the accounting programs of the 1C: Enterprise 8 system, the missing amount will be automatically calculated and withheld.

If non-payment of tax is discovered when there is no way to withhold the tax (if the employee quits or the tax period has ended), then the organization will not be able to collect personal income tax. Paragraph 5 of Article 226 of the Tax Code of the Russian Federation states that if it is impossible to withhold from the taxpayer the calculated amount of personal income tax, the tax agent is obliged to inform the taxpayer and the tax authority at the place of his registration in writing about this and the amount of tax using a certificate of form 2-NDFL, approved by order of the Federal Tax Service of Russia dated 11/17/2010 No. ММВ-7-3/611@.

To do this, you need to generate a 2-NDFL certificate in the program in paper or electronic form and send it to the taxpayer and the tax authority at your place of registration. For 2011 cases, this must be completed no later than January 31, 2012.

Personal income tax refund

Tax may be overcharged for the same reasons as undercharged.

The general procedure for the return and offset of overpaid and collected taxes is established by 79 of the Tax Code of the Russian Federation. The new version of paragraph 1 of Article 231 of the Tax Code of the Russian Federation (came into force on January 1, 2011) clarified the rules for the return of personal income tax to an individual from whom the tax agent, for any reason, withheld excessive tax.

If the reason for over-withheld tax is a changed state of deductions or income, then from the beginning of the current year the tax agent is obliged to inform the individual from whom he previously over-withheld tax about each such fact within 10 business days from the day the agent became aware of it. In this case, the excessively withheld amount of personal income tax is indicated. The form of the message is not regulated and can be arbitrary.

The amount of tax withheld in excess is subject to refund based on a written application from the taxpayer (paragraph 1 of Article 231 of the Tax Code of the Russian Federation). Therefore, we recommend that tax agents (employers) include a phrase in their message about the need to write such a statement. It should also be noted that the refund of the overly withheld tax amount to the taxpayer is possible only in non-cash form. Therefore, the taxpayer’s application must indicate the bank account to which the funds due to him should be transferred.

The message can be given to the taxpayer or sent by mail.

The requirement that appeared in the Tax Code of the Russian Federation last year to promptly inform the taxpayer about the existing overpayment of tax is not accompanied by regulations for recording the fact of detection of excessive withholding of personal income tax from the taxpayer’s income. The liability of the tax agent for failure to inform the taxpayer is also not provided for.

Having received an application from the taxpayer for the return of the excessively withheld amount of personal income tax, the employer decides from what funds it will be returned. The refund is possible at the expense of personal income tax amounts subject to transfer to the budget system of the Russian Federation on account of upcoming payments both for this taxpayer and for other taxpayers from whose income the agent withholds tax (paragraph 3, clause 1, article 231 of the Tax Code of the Russian Federation). The method for making a refund is selected based on the amount of tax being refunded and the deadline set for its refund. The agent must return the tax to the taxpayer within three months from the date of receipt of the relevant application from the taxpayer. Since the beginning of this year, the tax agent has been legally granted the right to refund overpaid tax at his own expense, without waiting for funds to be received from the tax authority (paragraph 9, clause 1, article 231 of the Tax Code of the Russian Federation). However, the Russian Ministry of Finance has repeatedly reminded (letters from the Russian Ministry of Finance dated May 11, 2010 No. 03-04-06/9-94, dated August 25, 2009 No. 03-04-06-01/222) that personal income tax refunds need to be made only from tax amounts , withheld from payments of this individual.

In order to return personal income tax in 1C:Enterprise 8, you need to enter a document into the database Personal income tax return: Desktop of the program “1C: ZUP 8”-> bookmark Taxes and fees -> Personal income tax refund(Fig. 1).

Rice. 1

Based on the submitted document, money should be transferred: Menu Action -> Based on -> Salary to be paid(Fig. 2).

Rice. 2

But please note that there is no liability for failure to inform about over-withheld tax. In addition, an informed employee is not obliged to insist on the return of personal income tax. That is, if the employee continues to work and has not submitted an application for a tax refund, then during the next personal income tax calculations in the 1C:Enterprise 8 programs, the excess accrued amount will automatically be taken into account when calculating personal income tax. The Tax Code of the Russian Federation does not prohibit the continuation of the offset of over-withheld tax in the next tax period. For example, an employee overpaid personal income tax was discovered in December. This situation will occur in 2011 for employees who have a third child or a disabled child. Let us remind you that Federal Law No. 330-FZ of November 21, 2011 increased standard deductions for personal income tax for children retroactively, i.e. from January 1, 2011.

If employees submit applications and provide documents stating that the child is disabled or the third in the family, it will be necessary to enter information about these deductions from 01/01/2011 (Fig. 3). Take advantage Assistant for editing deductions for children, to facilitate the replacement of deductions for third and subsequent children. Commands for calling the Assistant on the Desktop of the program “1C: Salaries and Personnel Management 8” -> tab Taxes -> Editing deductions for children and in the menu Taxes and fees.

Rice. 3

If a deduction for a disabled child has already been established, its amount will change automatically. These employees will be overpaid in taxes. Employees may not have time or may not want to submit an application for a personal income tax refund. When submitting the 2-NDFL report to the Federal Tax Service, the tax agent will indicate the amount of the overpayment there. The taxpayer may not apply to the Federal Tax Service for a tax refund. A tax agent - an organization - can continue to count overpayment amounts when making calculations in 2012. This approach is implemented in the 1C:Enterprise 8 programs.

If an overpayment of personal income tax is detected when the employee no longer works for the organization, then the tax agent reports the overpayment of tax at the end of the tax period in the 2-NDFL report to the tax authority and notifies the taxpayer about this, and the taxpayer must receive a refund of the over-withheld amounts. contact the tax office at your place of residence.

Recalculation of taxes when acquiring Russian resident status

An excessively withheld amount of personal income tax also arises in the event of a change in the taxpayer’s status from a non-resident to a resident of the Russian Federation. A non-resident paid personal income tax at a rate of 30%. After an individual is recognized as a tax resident of the Russian Federation, the specified income in accordance with paragraph 1 of Article 224 of the Tax Code of the Russian Federation is subject to taxation at a rate of 13%.

Until 2011, such overpayments were subject to refund. Legislative changes have confused users. The prohibition on the return of overpayment of personal income tax that arose in connection with a change in the taxpayer’s status does not mean that it is not necessary to recalculate the tax at a rate of 13% and take into account the overpayment in the next assessments.

Letters from the Ministry of Finance of Russia dated 08/12/2011 No. 03-04-08/4-146 and the Federal Tax Service of Russia dated 06/09/2011 No. ED-4-3/9150 indicate that the tax agent calculates, withholds and pays personal income tax amounts to the budget system of the Russian Federation with taking into account the tax status of the taxpayer determined on each date of payment of income. Having determined at a certain date the change in the status of a non-resident to the status of a resident, when calculating personal income tax, it takes into account the amounts that were previously accrued at a rate of 30%.

Users of 1C:Enterprise 8 programs do not need to do anything in this case. It is enough to indicate only the change in taxpayer status and the recalculation will be made automatically when calculating personal income tax.

Letter of the Ministry of Finance of Russia dated November 22, 2010 No. 03-04-06/6-273 indicates two cases in which tax refunds can only be made to the Federal Tax Service: change of Russian resident status, property deduction.

If an employee applies to an employer for a property tax deduction not from the first month of the tax period, the deduction is provided starting from the month of application.

A refund of over-withheld tax can be made by the tax authority when the taxpayer submits a tax return to the inspectorate based on the results of the tax period.

The Ministry of Finance repeatedly indicates in its letters that those amounts of tax that were withheld in the prescribed manner before receiving the taxpayer’s application for a property tax deduction and the corresponding confirmation from the tax authority are not “excessively withheld.”

However, representatives of the Federal Tax Service of Russia in a letter dated 06/09/2011 No. ED-4-3/9150 indicate that the refund of over-withheld tax when changing the status of a resident of the Russian Federation can be carried out by the tax agent-employer during this tax period.

In a letter from the Ministry of Finance of Russia dated September 28, 2011 N 03-04-06/6-242, Deputy Director of the Department of Tax and Customs Tariff Policy S.V. Razgulin replies that the above letter from the Federal Tax Service is a request to the Ministry of Finance of Russia, to which there were appropriate explanations were given. And the letter of the Ministry of Finance dated August 12, 2011 No. 03-04-08/4-146, which was issued in response to a request from the Federal Tax Service, clearly indicates that in accordance with paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation, the provisions of which came into force on January 1, 2011. , the refund of the amount of personal income tax to the taxpayer in accordance with the status of a resident of the Russian Federation acquired by him is carried out by the tax authority with which he was registered at the place of residence (place of stay). The refund is made when the taxpayer submits a tax return at the end of the specified tax period, as well as documents confirming the status of a tax resident of the Russian Federation in this tax period, in the manner established by Article 78 of the Tax Code of the Russian Federation.

Thus, if an employee of an organization acquires the status of a tax resident of the Russian Federation, the tax amount is refunded based on the results of the tax period by the tax authority.

Users of the 1C:Enterprise 8 programs only need to indicate the date of change of taxpayer status and the recalculation will be made automatically when calculating personal income tax.

Sometimes an enterprise encounters a situation where personal income tax is over-withheld from an employee. In this case, in the billing period in the “Payroll” document on the “Personal Income Tax” tab, a negative tax amount is indicated.

Also in the document, on the “Payment Adjustments” tab, the amount to be offset is indicated if the amount of tax minus is greater than the amount of accrued tax for the current period.

In my example, I added employee P.P. Pirogov. standard tax deduction for children from October, accordingly for October the program recalculated the tax and the amount was minus. Between October and November (billing month) the difference is 208 rubles, which is shown on the “Payment Adjustments” tab.

If the negative amount for October were less than the amount for November, then there would not be such a difference.

When posting the document, a posting Dt 70 Kt 68.01 with a negative amount is generated.

This tax amount will be reflected as a debt of the organization, which does not increase the amount payable to the employee. Excessively withheld personal income tax will be taken into account when calculating salaries in the following months and will reduce the amount of calculated tax.

If you need to return the excessively withheld amount of personal income tax, you can return it by filling out the document Return of personal income tax in 1C Accounting 8 ed. 3.0.

To do this, go to the “Salaries and Personnel” section, then “More” and “All personal income tax documents”. Click on the “Create” button and select the desired document “Personal Income Tax Return”.

We indicate the date of the document and, if necessary, change the organization (if the database keeps records for several organizations at once).

Then, in the “Employee” field, select the employee to whom the over-withheld tax is returned.

The tabular part of the document will be filled in automatically after specifying an employee. The date of receipt of income and the amount of tax to be refunded at the appropriate rate will be indicated.

In our example, this is a tax at a rate of 13%.

If necessary, you can update the amounts using the “Update refund amounts” button or add amounts manually using the “Add” button.

Document “Return of Personal Income Tax” in 1C Accounting 8th ed. 3.0 does not generate transactions, only the amount of the returned tax will be reflected in the personal income tax register.

Please note that based on paragraph 4, clause 1, art. 231 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 17, 2011 No. 030406/931, the return to the taxpayer of excessively withheld tax amounts will be carried out by the tax agent in non-cash form by transferring funds to the taxpayer’s bank account, which is indicated in his application.