1s 8.3 zup personal income tax calculation. Changes in the calculation of personal income tax due to changes in the Russian Tax Code

Since 2011, a number of changes introduced to Chapter 23 of the Tax Code of the Russian Federation by Federal Law No. 229-FZ of July 27, 2010, have come into force. In particular, starting from 2011, tax agents are required to keep personal income tax records in tax accounting registers, the forms of which are proposed to be developed independently. In the program "1C: Salaries and Personnel Management 8" (release 2.5.32) the tax register form has already been implemented. E.A. talks about the new form and changes related to the accounting and calculation of personal income tax. Gryanina, independent consultant.

paragraph 1 of article 230 of the Tax Code of the Russian Federation

Tax amount calculated

Amount of tax withheld

Tax amount transferred

.

In the register Calculations of tax agents with the personal income tax budget Coming Consumption Transfer of personal income tax to the budget.

List of documents Transfer of personal income tax to the budget of the Russian Federation can be called from the menu Taxes and contributions -> Transfer of personal income tax to the budget of the Russian Federation Taxes, paragraph Transfer of personal income tax to the budget of the Russian Federation(see Fig. 1).

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In the header of the document Transfer of personal income tax to the budget of the Russian Federation

In the tabular section Employees Fill in -> Individuals

Fill in -> Tax amounts

When posting a document Transfer of personal income tax to the budget of the Russian Federation Calculations of tax agents with the personal income tax budget.

Accounting for transferred personal income tax amounts for each taxpayer

The form of the tax register for personal income tax is not regulated by law, however, the new version of paragraph 1 of Article 230 of the Tax Code of the Russian Federation lists information that must be contained in the tax register. The composition of this information has been expanded compared to the data in Form 1-NDFL, which was used previously. In particular, now tax agents must additionally take into account the amounts of personal income tax actually transferred for each individual, indicating the date of transfer and details of the payment document. This amount will also need to be indicated in the information on the income of individuals in Form 2-NDFL for 2011. Thus, since 2011, tax agents must take into account three tax amounts for each individual:

Tax amount calculated- how much tax was assessed to be withheld from the income of an individual;

Amount of tax withheld- how much tax was actually withheld when paying income to an individual;

Tax amount transferred- how much tax was actually transferred to the budget system.

To register the amounts of the transferred tax in the program "1C: Salary and Personnel Management 8" a new document has been created Transfer of personal income tax to the budget of the Russian Federation. To record the amounts subject to transfer and actually transferred to the budget for each individual - a new accumulation register Calculations of tax agents with the personal income tax budget.

In the register Calculations of tax agents with the personal income tax budget with a "+" sign (by type of movement Coming) the amounts of tax withheld from individuals, subject to transfer to the budget, are reflected with a “-” sign (by type of movement Consumption) - transferred tax amounts. The balance in the register shows the amount of tax withheld from employees, but not yet transferred to the budget - it is this data that is used to automatically fill out the program document Transfer of personal income tax to the budget.

Please note that the document date and payment date must be no earlier than the first day of the month following the billing period.

After updating the program version, it is necessary to register the transfer of personal income tax in the information database in relation to all income received by taxpayers starting from 01/01/2011. It is recommended to register personal income tax transfer upon payment.

List of documents Transfer of personal income tax to the budget of the Russian Federation can be called from the menu Taxes and contributions -> Transfer of personal income tax to the budget of the Russian Federation or from the program desktop: bookmark Taxes, paragraph Transfer of personal income tax to the budget of the Russian Federation(see Fig. 1).

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Personal income tax transfers are registered in the program separately for each month of the tax period, for each tax rate and OKATO+KPP code.

In the header of the document Transfer of personal income tax to the budget of the Russian Federation you should indicate: the date of payment, the month of the tax period for which the tax was transferred, details of the payment order for payment of the tax, the tax rate, in the case of separate divisions - specify the OKATO/KPP code, and enter the total amount of the transferred tax at this tax rate and code OKATO/KPP.

In the tabular section Employees- indicate how much tax was transferred for each specific taxpayer. The list of employees can be filled in automatically by command Fill in -> Individuals who received income. The list will include all individuals for whom tax amounts for transfer are registered in the program. The amount for each individual will be calculated by proportional distribution of the total amount indicated in the header of the document. If necessary, the amounts in the tabular section can be adjusted manually. The total tax amount for all taxpayers must coincide with the amount indicated in the header of the document.

If the list of employees in the document is selected manually, then the command is used to distribute the total tax amount between employees Fill in -> Tax amounts(allows you to fill out tax amounts without refilling the list of individuals).

When posting a document Transfer of personal income tax to the budget of the Russian Federation the amounts of transferred tax for each individual indicated in the tabular part are recorded in the accumulation register Calculations of tax agents with the personal income tax budget.

The distribution is made in proportion to the amount of tax to be transferred for each individual (the balance according to the accumulation register Calculations of tax agents with the budget for personal income tax). For example, if, for some reason, only 50% of the total amount of personal income tax withheld from employees is paid to the budget, then for each individual a transfer of half the amount of tax withheld from him will be registered.

Tax accounting register for personal income tax

To compile a tax accounting register for personal income tax, a new report has been added to the program Tax accounting register for personal income tax. The report can be called using the submenu item of the same name Taxes and fees or from bookmarks Taxes program desktop.

Using this report, you can generate tax accounting registers for personal income tax for the selected tax period for all employees of the organization at once or only for a selected list of individuals.

The personal income tax register form implemented in the program fully complies with the requirements for the composition of information specified in paragraph 1 of Article 230 of the Tax Code of the Russian Federation. Let us recall that in accordance with paragraph 1 of Article 230 of the Tax Code of the Russian Federation, the tax register must contain information that allows identification of the taxpayer, the type of income paid to the taxpayer and tax deductions provided in accordance with established codes, the amount of income and the date of their payment, the status of the taxpayer, the dates of withholding and tax transfers to the budget system of the Russian Federation, details of the corresponding payment document.

The Register includes 7 sections.

Section 1 contains information about the tax agent.

Section 2 contains information about the taxpayer (recipient of income). Paragraph 2.9 provides information about the tax status of the taxpayer in table form. For designation, the same taxpayer status codes are used as for form 2-NDFL: 1 - tax resident, 2 - non-resident, 3 - highly qualified foreign specialist.

Section 3 provides information about a taxpayer's right to standard tax deductions. This information is filled in based on the deduction data specified for the individual in the form Entering data for personal income tax(see Fig. 2).

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Section 4 provides information on the calculation of the tax base and personal income tax. Section 4 is formed separately for each OKATO/KPP code. If during the tax period an employee worked and received income in various separate divisions, then the Register of this employee will contain several sections 4. Section 4 consists of several subsections.

Subsection Calculation of personal income tax at the rate of __% is formed separately for each tax rate. In the subsection, by month of the tax period, the codes and amounts of income received by the taxpayer, the amount of taxable income and calculated tax are given. For income taxed at a rate of 13%, an additional table is displayed with information about the tax deductions actually provided to the taxpayer.

In subsections Tax calculated, Tax withheld And Tax transferred The amounts of calculated, withheld and transferred tax are given accordingly by month of the tax period and tax rates. A separate column indicates the date of the transaction: calculation, deduction, transfer of tax. For the amounts of the transferred tax, details of the payment order are additionally displayed (see Fig. 3).

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Section 5 indicates the total amounts of tax deductions actually provided to the taxpayer for the tax period as a whole. The information is displayed in the context of OKATO/KPP codes and deduction codes.

Section 6 provides the total amounts of income and tax based on the results of the tax period, broken down by OKATO/KPP codes and tax rates.

Section 7 specifies information about the submission of taxpayer income certificates in Form 2-NDFL.

Changes in the calculation of personal income tax related to changes in the Tax Code of the Russian Federation

Since 2011, the procedure for calculating personal income tax for individual cases has changed.

Newly in 2011, tax is calculated in case of providing an employee with property deductions. The changes apply to the month from which the deduction begins to apply. In accordance with the new edition of Article 220 of the Tax Code of the Russian Federation, property tax deductions are provided for employee income received starting from the month the employee submitted an application for such a deduction. Previously, the deduction was provided for income from the beginning of the tax period, regardless of the month in which the employee submitted the application. When calculating personal income tax in the month of submission of the application, the program recalculated the tax from the beginning of the year, and it was possible to return or offset the amount of tax on income for previous months. In 2011, tax recalculation for the months of 2011 preceding the month the employee submitted the application is not performed.

In addition, the procedure for calculating tax when an employee acquires the status of a tax resident of the Russian Federation has changed. In accordance with the new edition of Article 231 of the Tax Code of the Russian Federation, recalculation and refund of tax when a taxpayer acquires tax resident status is carried out by the tax inspectorate itself. Previously, the tax agent could recalculate and return the tax in this case, so the program recalculated the tax at a rate of 13% for the entire tax period. In 2011, when an employee acquires the status of a tax resident of the Russian Federation, the tax from the beginning of the year is not recalculated, but begins to be calculated at a rate of 13% from the month of change of status.

Examples of tax calculation for these cases are discussed in the ITS reference book “Maintaining personnel records and settlements with personnel in 1C programs.”

Change in personal income tax calculation related to the personal income tax calculation subsystem

Let us note one more change in the program related to the personal income tax calculation subsystem. The location where information about an employee's tax status is entered has changed. Previously, input was carried out in the form of entering data on the citizenship of an individual. Now the taxpayer status is indicated on a special page of the form Entering data for personal income tax(called from the individual’s data form using the button Personal income tax, or from the field Status directory Employees) - see fig. 4.

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 payroll 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.

Today we will look at what tools and functionality the 1C program has for calculating personal income tax and its correct reflection in tax accounting.

The taxation procedure is entered when setting up the calculation type.

Fig.1

The code from Fig. 1 can be selected in “Types of personal income tax”, where each element is assigned a taxation percentage and indicates whether it relates to wages.

The income category allows you to clarify the date of its receipt in the statement, which was originally indicated in the settlement document. To indicate the procedure for calculating the income tax of dismissed employees, in the directory of the same name, select the calculation procedure.

Fig.2

To indicate the option for calculating taxes for other income of individuals, the corresponding reference books are also used.

Fig.3

You can indicate the income code directly in the document field.

Fig.4

Deductions are stored in “Types of personal income tax deductions”.

Advance tax payments for foreign citizens are recorded in the document of the same name “Advance payments for personal income tax”. The statement on the legality of the advance offset is located in “1C-Reporting”.

In the personal income tax registers in 1C 8.3, settlement documents record the taxable base and the calculated tax, which is determined as of the date of actual receipt of income.

Tax on all kinds of benefits, vacation pay and other interpayments is displayed in the documents immediately on the planned date of payment.

The actual receipt of income for types of calculations whose income code indicates “Corresponds to wages” is dated by the last day of the month of accrual or the date of dismissal.

Fig.5

Income is recorded in “Accrual…”, “Premium”, etc.

Fig.6

Fig.7

The tax withholding dates back to the date of payment entered on the payroll. The actual date of payment is also recorded by the documents “Confirmation of payment of income” and “Confirmation of salary transfer”.

When calculating the withholding, a basis document is filled out, according to which the amount of income is recorded, which is subsequently taken into account in line 130 in the 6-NDFL report.

To display in reports, the transferred tax is displayed in the salary payment statement when specifying the “Tax along with salary” attribute or a separate form “Transfers to the budget”. The timing of the transfer depends on the type of income. The deadline is registered in the system upon deduction and is used when compiling the 6-NDFL report.

The following reports are available for personal income tax analysis:

• Monthly analytics;
• Tax accounting register for personal income tax;
• Consolidated 2-NDFL.

If it is necessary to recalculate the tax in the ZUP for any reason, then use the document “Recalculation of income tax for individuals”, located in the “Taxes and Contributions” menu. Here the tax is recalculated from the beginning of the tax period indicated here.

Fig.8

To adjust the accounting for the type of tax under consideration in 1C ZUP, a specialized document “Personal Income Tax Accounting Operation” is used. It allows you to edit tax registers:

• Deductions provided upon notification of the DO;
• Standard and social deductions provided;
• Calculations of tax agents/taxpayers with the budget for personal income tax;
• Income accounting for personal income tax calculation.

Standard deductions are entered into the system using the document “Application for personal income tax deductions”. The procedure for calculating standard deductions is set in the accounting policy settings in the organization’s card: property – in the “Notification of the Notification of the Right to Deductions”, professional – in the “Certificate of Acceptance of Completed Work”, “Author’s Order Agreement”.

If tax is overdeducted for an employee, then in the current period it will be calculated with a “minus”. If for the current month its total amount for an employee is negative, it will not be withheld and will not be accepted for offset against future payments. In settlement documents, personal income tax for offset can be seen on the “Payment Adjustments” tab. In the next period, the system will automatically reduce the withheld tax by the amount of the adjustment, but you can also return the tax using “Refund”.

Correct accounting of personal income tax in the system depends on the correct completion of registration with the tax authority in the department/organization card. Upon registration with the tax authority, relevant reports are collected in the ZUP. Based on the deadline for issuing income, the deadline for transfer is calculated, which is displayed in the registers when posting.

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"Documentation" — “HR Accounting” — “ Recruitment" 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"Documentation" — “Calculation of 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.”

Separation of military duty and personal income tax according to account 663

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