Income in kind in 1c ZUP 3.1.
In the latest releases of the 1C: Salary and Human Resource Management program, many new interesting features have appeared, which it makes sense to talk about in more detail. This review will cover the most useful and relevant ones.
"Accounting balance" in reports
Earlier in the program "1C: Salary and Human Resource Management" in the salary reports, payments were reflected only by the month for which they were made, and not by the date of payment. For example, even if the salary for January to employee Bazin was paid on February 9, 2018, the mark of such a payment was included in the January payroll, and the balance at the end of January for such an employee was displayed as zero (see Fig. 1).
Rice. 1. Payroll in version 3.1.3
This algorithm was not always user-friendly. In particular, problems arose when trying to reconcile the balances by account 70 at the end of the month with data from the salary reports "Analysis of salaries by employees" and "Complete set of charges, deductions and payments."
Starting with version 3.1.4, the developers have provided users with the ability to independently decide which balance - salary or accounting - they want to see in the reports. To select, go to the menu option Setting -> Additional Settings, section Show settlements(see fig. 2).
Rice. 2. Option Additional settings in version 3.1.4
If the switch is in position By month of payroll, then in the reports we will see the salary balance, and the payroll will look the same as in Figure 1. If the switch is set to According to accounting data, then in the reports we will see the accounting balance. The payroll will look like in Figure 3 - at the end of January, the debt to the employee is indicated, and the mark on the payment of the January wages will appear in February. / p>
Rice. 3. Payroll in version 3.1.4
Clarification of the date of receipt of income in the document "Statement"
Clarification of the date of receipt of income in the document "Statement" Since 2016, for the accountant performing payroll accounting, one of the key concepts has become the concept of the date of receipt of income. Today, it is a well-known fact that for income that is not wages, such as vacation pay, sick leave, etc., it is very important to accurately indicate the date of their payment already when accruing. Otherwise, problems with the formation of such a report as 6-NDFL are inevitable. This, of course, creates additional difficulties for the accountant, since the exact date of payment at the time of accrual is not always known. The need to clarify the date of payment in the accrual documents already carried out was one of the main problems of work in the program "1C: Salary and personnel management". However, starting with the 3.1.4 release, the situation has changed.
For charges, a new feature has appeared in the program - Income category... It is filled in automatically by code personal income tax and can take the following values:
- Salary;
- Payment for labor in kind;
- Income in kind;
- Other income from employment;
- Dividends;
- Other income.
For the first three categories (wages, wages in kind, income in kind), the date of receipt of income does not depend on the date of payment. For the rest (other income from employment, dividends, other income) is determined by this very date. Let's consider how in the program "1C: Salary and Human Resource Management" version 3.1.4, the date of receipt of income is specified using the example of Vacation.
So, starting from version 3.1.4, for accrual Vacation main in the tab Taxes, fees, accounting appears new props Income category(see fig. 4). For this specific charge, it is automatically set to the value Other income from employment.
We will accrue vacation pay for the employee Bazin. In the accrual document, we indicate that the payment is made in the off-set period, the preliminary payment date is 02/12/2018 (see Fig. 5). The picture shows that the employee was charged vacation pay in the amount of 28,839.59 rubles and personal income tax was calculated in the amount of 3,745 rubles.
Rice. 5. The preliminary date of payment in the document "Vacation"
Suppose that after the vacation has been calculated, the situation has changed. For any reason, vacation pay was paid not on 02/12/2018, but on 02/09/2018 (see Fig. 6).
Rice. 6. Payment document, version 3.1.4
Please note that in the section Payment of salaries and transfer of personal income tax starting from version 3.1.4, there is a new props Payout date... It is on this date, and not on the date of the document, as it was earlier, that the personal income tax indicated in the tabular part of the “Vedomosti” document will be withheld. By default, the program will fill in the Payment Date attribute with the same date as the document date, however, if desired, you can change it.
After the document "Vedomosti" is posted, two entries will be made in the accumulation register Income accounting for calculating personal income tax (see fig. 7).
Rice. 7. Entries in the accumulation register "Accounting for income for calculating personal income tax", version 3.1.4
Please note that on the old record of receiving income, 02/12/2018, the accrued amount of vacation pay is recorded with a minus sign, and on the new date, 02/09/2018, the same amount with a plus sign. In other words, there is a transfer of income from one date of receipt to another.
To the accumulation register taxpayers with personal income tax budget three entries are made (see Fig. 8).
Rice. 8. Entries in the accumulation register "Taxpayers' settlements with the budget for personal income tax", version 3.1.4
Two entries are made with a motion view Coming... With the help of them, the transfer of calculated personal income tax is also carried out from one date of receipt of income to another. And one entry is made with the kind of movement Consumption... With the help of it, personal income tax is withheld on the changed date of receipt of income - 02/09/2018.
Once again, I would like to emphasize that all these manipulations take place without changing the vacation accrual document. As a result, by filling out the 6-NDFL report for the 1st quarter of 2018, in the second section we will receive a beautiful block concerning the payment of vacation pay (see Fig. 9), which could not have been achieved in previous versions of the program.
Rice. 9 Report "6-NDFL", version 3.1.4
This innovation will undoubtedly make life much easier for users of the "1C: Salary and Human Resource Management" program.
Registration with the tax authority
As you know, individual entrepreneurs sometimes a situation arises when it is necessary to submit 6-NDFL and 2-NDFL reports to the same tax authority, but according to different OKTMO codes. However, in the program "1C: Salary and Personnel Management" there was no opportunity to create such registrations in tax authority... We had to indulge in tricks, which we even talked about separately in one of our earlier publications (The problem of accounting for personal income tax at individual entrepreneurs with several OKTMOs in one tax office in the 1C: ZUP 3.1 program).
Fortunately, the developers have listened to the requests of users, and, starting from version 3.1.4, in the program "1C: Salary and Human Resource Management" for individual entrepreneurs such an opportunity has appeared (see Fig. 10).
Rice. 10 Directory "Registration with the tax authority", version 3.1.4
Date of prohibition to change data
Sometimes users are faced with the need to prohibit making changes to accrual documents even before the payment statements are generated. In this regard, starting from version 3.1.5, a new section for the date of prohibition of editing has been added to the program Payment of wages.
Suppose that we have set a common date for all sections in our program - 02/28/2018 (see Fig. 11).
Rice. 11 Dates of prohibited data changes, starting from version 3.1.5
In this case, it is not possible to make changes or repost the February accrual documents: all the functional buttons in them will be inaccessible (see Fig. 12).
Rice. 12 Document " Payroll and contributions "for February 2018, with the general date of prohibition of editing for all sections set at 28.02.2018
When you try to post a payroll for February, a message appears that this cannot be done (see Fig. 13).
Rice. 13 Statement for the payment of salaries for February 2018
Now let's add a separate ban date for the Salary payment section and set it to a value equal to 01/31/2018 (see Fig. 14). Problems with posting the February statement no longer arise.
Rice. 14 Setting a separate ban date for the "Payment of salaries" section on the program version 3.1.5
In this review, only a small part of the changes that have occurred in the program "1C: Salary and Human Resource Management", starting with versions 3.1.4, 3.1.5, were considered. You can find out about all the innovations on the website its.1c.ru in the section Information about updates software products 1C Enterprise.
The most desirable and long-lasting ones are ahead new year holidays... They are always accompanied by the expectation of a miracle, the smell of tangerines and, of course, gifts. Gifts given out at work bring great joy to employees and little troubles to the accountant. Why small? Because the developers of 1C have automated the process of giving out gifts by creating a special document for this. True, only in the 1C: Salary and personnel management program, ed. 3. In the 1C: Accounting 8 program, the fact of registration of the issuance of gifts is recorded a little more difficult. In this article, I will look at accounting for employee gifts in these two programs.
1) First, consider the work in the program 1C: ZUP 8, ed. 3. First of all, we need to specify the appropriate setting in the program. You can read more about the payroll settings in our article. Setting up the 1C program: Salary and personnel management 8... In the meantime, we will move on to the payroll settings:
And check the box Prizes and gifts are given to employees:
By setting this setting, we get the opportunity to create documents for registering the fact of issuing a gift or prize to an employee. The document is available in the section The salary:
We create new document and carefully fill in the month, date, organization. In field Account, subconto you need to indicate the way these costs are reflected in accounting:
When creating a document, the radio button is checked by default Present, and in the block Personal income tax income code specified 2720 and deduction code 501 :
When the switch is set to Prize, winning a competition income code and personal income tax deduction code are automatically changed:
The gift received by the employee is his income, which is not subject to personal income tax, if its value does not exceed 4000 rubles. and is not subject to insurance premiums. If you do not draw up a donation agreement in writing, and you transfer a gift under an employment contract, then the income in the form of the value of the gift is fully taxed by insurance premiums. In this case, you must select the checkbox in the document. The gift (prize) is provided for by the collective agreement. Insurance premiums from the value of the gift will be charged when calculating the salary for the month:
The date of payment of income in kind is the day that income is transferred to the employee. This date in the document must be indicated in a separate field:
Now we proceed to filling out the tabular section of the document. This can be done as a list using the button Selection or one employee by button Add:
If the amount of the gift for all employees in the document is the same, then it is convenient to use the button Fill in indicators:
In this case, the program will automatically calculate the amount of personal income tax for each line.
If, however, some changes were made in the tabular section or you entered employees into the document manually and made some mistake, for example, you accidentally selected one employee twice, then the program will highlight this line. To automatically correct the error, just use the button Undoing fixes:
In this case, the program will automatically cancel the second deduction of 4000 for the doubled employee and recalculate the personal income tax. But in any case, we will find an error and then we will delete unnecessary lines ourselves.
And of course, you can print out reward orders:
At the same time, the employee will be able to see the cost of the gift in his payroll:
It's so simple, a very pleasant event in the life of the team is drawn up in one document.
2) Now let's move on to the program 1C: Accounting 8, edition 3.
It's not that simple here. And also, given the fact that quite recently the developers have changed ("simplified") the document in the program Payroll, I will try to consider the issue of decorating gifts in as much detail as possible.
Naturally, in 1C: Accounting there is no special document for registering a gift to employees, therefore such income will be accrued by the Payroll document, which means that first we need to create in the program the new kind accrual Gift. To do this, in the Salary and HR section, open the Salary settings:
Here, expanding the payroll settings, open the list of accruals:
By button Create we create a new charge, let's call it Present... Select the income code from the predefined list 2720 and check the box Income in kind... We also point out that these incomes are not subject to insurance premiums. In addition, since the gift is not related to work, its value is not included in the calculation of income tax. Well, here in the accrual card we indicate the method of reflecting expenses in accounting:
After we have set up and saved the new type of accrual, let's formalize the employee's receipt of income in the amount of the value of the gift. To do this, in the section Salary and personnel open the list of all charges and create a new payroll:
Please note that in the latest releases of the program, there are no separate tabs in the accrual document: accrued, personal income tax, contributions. Now all calculations for an employee are in one line. But some buttons were added. Let's figure it out.
The first three buttons will help us fill in the tabular section. Fill in - all employees at once, Add- one by one, Selection- several employees from the general list. Well, let's pick one employee for the sake of simplicity. The salary is automatically filled for this employee, personal income tax and insurance premiums are charged. And we see all the amounts at once in one line:
Of course, you will ask how to understand in which fund what amounts have been charged, how to see the details of personal income tax accrual. Everything is simple here. Each of the amounts in the line is a hyperlink, clicking on which will open a window with a detailed decryption:
You can, of course, also use the button here Add, choose our charge from the list Present and put down the amount of the gift. The program will automatically put down the code and the amount of the deduction:
Then, in the tabular part of the payroll document, personal income tax will be automatically recalculated:
However, I want to show you how to arrange the accrual of a gift using the changes in the program. In particular, the button Accrue... From the proposed list of charges, select Present:
This will open a small window in which you must specify the amount of the gift:
Click on the button OK, and we get a result similar to the previous one:
This method is convenient when you need to reflect the receipt of gifts by several employees of the same value. Then, having specified the amount of the gift once, we will automatically fill in the entire tabular section.
True, I would like to note that the same document automatically accrued our salary for December. And if it comes about New Year's gifts, then maybe it's nothing. (This is me about 6-NDFL and the date of actual receipt of income in the form of a gift. Well, whoever is in the subject, he understood), but there is still more than one holiday ahead of us. And many of them occur at the beginning of the month. This is where several questions arise, to which I have not yet been able to find an answer. Of course, I tried to remove the salary, leaving only the gift in the accruals, changed the accrual date. But I didn't manage to change the date of receipt of income. She remained so on 12/31/17. But I think that by the time we begin to form 6-NDFL for 2017, this problem will be eliminated.
I hope that I was able to show you once again that the calculation of salaries and various charges to employees is still more convenient to carry out in the 1C: Salary and personnel management program.
If the article turned out to be useful to you, share it on social networks. Work in 1C with pleasure. I think that now the need for the correct reflection of gifts in accounting will not overshadow your expectation of the New Year holiday.
Thank you for being with us.
In today's article we will analyze a small topic about how and with the help of which document in the 1C ZUP 3.1 (3.0) program to reflect travel expenses(daily allowance) in excess of the established norm... Per diems, on the basis of Article 217 of the Tax Code of the Russian Federation, are not subject to personal income tax if their amount does not exceed 700 rubles (for each day of being on a business trip in Russia) and 2,500 rubles (for each day of being on a business trip abroad). the amount, then the amount exceeding the established norm is recognized as the employee's income and it is from him that it is necessary to calculate, withhold and transfer personal income tax.
With regard to insurance premiums, in accordance with h. 2 tbsp. 168 of the Labor Code of the Russian Federation the rate for daily allowance is determined in the local normative act or collective agreement organizations, and within this norm, daily contributions are not subject to. If this rate is not less than the rate for personal income tax (Article 217 of the Tax Code of the Russian Federation), then the daily allowance is not reflected in the ZUP within the normal range, since they are not subject to anything and there is simply no point in reflecting them in the program. This is exactly the situation we will consider.
ATTENTION: since 2017 there have been changes
I note right away that in the program, expenses compensated to an employee in excess of the norm are recorded as income in kind, therefore, we will also consider how to set up a new type of accrual in the program for registering such in-kind income . But first things first.
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Employee Sidorov S.A. was on a business trip in Russia from 11/25/2016 to 11/29/2016
For 5 days of a business trip, he was paid a daily allowance in the amount of 7,100 rubles. This amount exceeded the established norm, i.e. in 5 days he should have received 3,500 rubles (700 * 5). Thus, the employee's income was 3,600 rubles (7,100 - 3,500) and it is this amount that we must register in the 1C ZUP 3.1 (3.0) program, in order to withhold personal income tax and insurance premiums from it. The employee travel expense advance report was approved in November, i.e. immediately after returning from a business trip.
To reflect this income, you first need to create a new type of accrual (section Settings - Accruals). So, go to the Accruals journal, click the Create button and in the Name field, indicate the name of the accrual type Travel expenses in excess of the norm.
On the "General" tab, set the following settings:
- in the section "Purpose and order of calculation" in the field "Purpose of accrual" select the value Income in kind... This charge will not be paid to the employee, but it will be recorded for tax purposes. The "Accrual in progress" field is automatically set to According to a separate document... That is, such an accrual will be carried out according to a separate document "Income in kind".
- In the section "Calculation and indicators" the switch The result is entered as a fixed amount installed automatically.
On the tab "Taxes, contributions, accounting" set the following settings:
- in the "Personal Income Tax" section, put the switch opposite "Taxed" and indicate the income code - 4800 "Other income".
- In the "Insurance premiums" section, select the type of income " Income fully taxable by insurance premiums "... Those. per diems paid in excess of the established rate in our example will be subject to insurance premiums. Here we assume that in our example, in the local normative act, the daily allowance rates are determined in the same amount as for personal income tax, i.e. RUB 700 in a day. Therefore, everything in excess of this norm will be subject to contributions. If in your organization the norms are higher and the daily allowance is not subject to contributions, then we set "Income not subject to insurance premiums in its entirety ..."
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ATTENTION: since 2017 there have been changes in the calculation of insurance premiums with per diem in excess of the nom. I talk in detail about these changes and their implementation in ZUP 3.1 in
- In the "Accounting" section, we will indicate the method of reflecting the accrual in accounting and set the switch As asked for an employee.
So, we have installed all the necessary settings in this type of accrual. Let's write down a new type of accrual.
Registration of daily allowances in excess of the established norm using the document "Income in kind" in the 1C ZUP 3.1 (3.0) program
✅ Seminar "Life hacks on 1C ZUP 3.1"
Analysis of 15 life hacks for accounting in 1s ZUP 3.1:
✅ CHECK-LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
In order for the program to be able to register income in kind in the Payroll settings (Settings section), click on the link Setting up the composition of charges and deductions and on the Other charges tab, check the box In-kind incomes are registered... You can read more about the key settings of the program in the article.
The magazine has appeared in the Salary section Income in kind, in which the document is just available Income in kind.
Now we will register the employee's income in the program using the document Income in kind(section Salary - Income in kind).
- In the Month field, select the month November, which will reflect this charge.
- In the Type of income field, select the type of accrual Travel expenses in excess of the norm from the proposed list of accruals with the purpose of Income in kind.
- We will indicate the date of receipt of income on 11/30/2016, i.e. when the expense report was approved. The date of actual receipt of income when calculating personal income tax is the last day of the month on which the advance report is approved after the employee returns from a business trip.
The issue of calculating, withholding and transferring personal income tax in 1C ZUP 3 is discussed in detail in the article.
So, we reflected the employee's income, we will post the document Income in kind... Next, we will accrue the employee's salary for November. The calculation of insurance premiums from per diems paid in excess of the established rate is made in the document Calculation of salaries and contributions... In order to check whether the calculation of insurance premiums is correct, we will form a payroll for the employee for November. In the payroll, income in kind (Expenses for business trips in excess of the norm) in the amount of 3,600 rubles is highlighted in a separate column. This income does not increase the amount payable for this employee, but is included in the basis for calculating personal income tax and insurance premiums.
Let's check the calculation: The basis for calculating personal income tax and insurance premiums was 54,899.07 rubles (51,299.07 rubles (Total accrued to the employee) + 3600 rubles (expenses for business trips in excess of the norm))
Personal income tax: 54,899.07 * 13/100 = 7,137 rubles.
Pension Fund: 54,899.07 * 22/100 = 12,077.80 rubles
FSS: 54,899.07 * 2.9 / 100 = 1,592.07 rubles
FSS (unaccountable): 54 899.07 * 0.200 / 100 = 109.80 rubles
FFOMS: 54 899.07 * 5.1 / 100 = 2799.85 rubles.
The calculation was made correctly, indeed the program took into account travel expenses in excess of the norm when calculating contributions and personal income tax.
!!! ATTENTION: since 2017 there have been changes in the calculation of insurance premiums with per diem in excess of the nom. I talk in detail about these changes and their implementation in ZUP 3.1 in
In today's publication, I told how and for what purposes travel expenses in excess of the established norm are reflected in the 1C ZUP 3.1 (3.0) program.
That's all for today. All the best!!!
Fortunately, the days when wages were paid in products are over. However, some in-kind registration scenarios are still in demand:
mass receipt of passes (with the same amount for all employees);
mass registration of the cost of "free" meals (can be calculated using a formula or entered in a ready-made amount, which is different for different employees);
registration for one employee of the received income
as a result of "unsuccessful" filling advance report;
registration of wages in "grain", that is, in fact, wages
in kind, also sometimes found.
First, a little theory. A clear distinction should be made between “income in kind” received in the form of travel passes or meals in the canteen and “wages in kind”.
Payment for labor in kind Is the payroll
in kind with personal income tax codes:
2530 (Payment for labor in kind);
2791 (Income received by workers in kind as remuneration from agricultural producers paying the unified agricultural tax,
and peasant farms).
Income in kind exists in the form of travel passes, food payments, etc.:
2510 (Payment for the taxpayer of goods, works, services
or property rights, including utilities, food, recreation, training in his interests);
2520 (The cost of goods, works, services received free of charge).
There are other non-cash incomes of employees: for example, excess payments (payment of daily subsistence allowance is higher than a specified indicator) or material benefit received from the purchase of goods and services at a price below market.
The current version of the program implements special charges for registering wages in kind and registering income in kind. Let's see how everything works.
The ability to make payments in kind is optional and the first step is to enable it. This is done when setting up the program for the first time, as well as when setting up the composition of charges and deductions.
Before proceeding with the accrual, it is necessary to set up the appropriate types of calculations. It is important, as I said at the beginning of the article, to distinguish income in kind from wages in kind and to indicate the correct value in the column for the purpose of accrual.
To customize the calculation of wages in kind, we use the calculation formulas that are familiar and beloved by all of us.
When it comes to income in kind, there are several options. In addition to the formula, the result can be entered as a ready-made amount. It is possible to connect a payroll key figure engine.
The most common example is reimbursement of the amount spent on food, depending on the number of meals. To put it into practice, it is necessary to enter the required indicators for calculating wages and fill them out periodically. Also, in the form of setting the appropriate type of calculation, select the desired accrual mode.
Basically, the accrual of these incomes will occur at the final settlement in the "Payroll" document. The only exception is the "By separate document" mode, which can be selected when setting up the type of income calculation in kind. In this case, a special and intuitive document “Income in kind” is used, which appears in the interface immediately after enabling the option to record such rewards.
That is, in fact, all our actions. As a result, we get a correct payroll, in which payments in kind are reflected in the "Accrued" block, and income in kind - in the "For reference" section.
In conclusion, we will summarize our actions for accounting in-kind payment:
1. Enabled this option in the settings.
2. Set up the types of calculation.
3. Calculated or entered the amount of such payment, depending on the conditions (periodically, by amount, by automatic calculation, using indicators, by a separate document or in the final calculation).
4. We rejoiced at the correct payslips and, in general, that we are great!
Easy accounting for you, beautiful numbers and see you in new issues!
In this article, we will look at how to reflect employee income in kind in 1C programs (ZUP, UPP) and how to withhold personal income tax from such income.
Wages can be paid to employees in cash and non-cash forms - when instead of money, the employee is provided with some goods, work or services. Income of an employee in a non-cash form is called income in kind, which can include payment by an organization for an employee of goods, works and services, for example, payment for food, utilities, training - in part or in full. If the employee receives income in kind, then the tax base this income is defined as market price related goods, works and services.
Additional incomes of employees in kind, received by them in addition to the "regular" salary, are registered in the program using the appropriately described additional accrual and the document "Registration of one-time accruals of employees of organizations".
The first thing that needs to be reflected in the program is an additional type of accrual. It should be described in terms of calculation types "Additional charges of organizations". You can open it through the interface "Payroll Organization" in the submenu "Enterprise" - "Set up payroll" - "Additional charges".
In the list of additional charges, create a new item using the "Create" button. In the accrual card, we indicate its name, which will reflect the essence of the accrual, and the code. The accrual code must be unique.
On the "Calculations" tab, set the sequence of calculation "Primary charge" - that is, the calculation of this charge will not depend on the calculations of other charges. We also set the calculation method " Fixed amount"or" Free calculation formula ". If a custom calculation formula is selected, then it must be configured. Some one-time income in kind can be reflected in a fixed amount.
On the "Usage" tab, do not change anything, leave all the default parameters.
On the "Accounting and UTII" tab, set the attribute "Is income in kind". Setting this feature ensures that the amount of accrual does not increase the "amount to be paid" to the employee, and for such accruals the accounting entries with Kt 70 accounts, but postings can be formed for personal income tax and insurance premiums, if the accrual is taxed.
It is also necessary to indicate the way the accrual is reflected in the regulated accounting. In our example, the method of reflecting the accrual is determined by the data about the employee and his planned accruals.
On the "Taxes" tab in the personal income tax group, select and set "Taxed, income code" - as the income code, you can specify 4800 - other income.
On the "Contributions" tab, it is necessary to describe the procedure for taxation of accruals. The switch in the field "FSS, accident insurance (until 2011)" does not affect the accruals after 2011, so it does not matter in which position it is set.
The type of income in the area "UST (until 2010)" has been used since 2011 to set up the assessment of accrual of contributions for insurance against accidents and occupational diseases.
On the "Management accounting" tab, set up the procedure for reflecting the accrual in management accounting. You do not need to fill in the "Other" tab.
After the accrual for in-kind income has been described, you must register the income. Register the fact of receipt by the employee additional income it is recommended using the document "Registration of one-time charges for employees of organizations". You can open the document through the interface "Payroll of organizations", submenu "Payroll" - " Source documents"-" One-time charges ".
Let's create a new document. Income in kind is reflected in this document on the "Additional accruals" tab. Let's add a new line to the tabular section, indicate the employee who received the income, and the previously created type of accrual, which corresponds to income in kind. In the row of the tabular section, in the column "Indicators for calculating the accrual", indicate the amount of accrual. We indicate the period of accrual. After that, by clicking the "Calculate" button, the calculation of the result of accrual and the amounts of personal income tax is performed.
The tab "Personal Income Tax" displays the calculated personal income tax according to the income registered in the document. Here you can recalculate personal income tax by clicking the "Recalculate" button.
After calculating personal income tax, a document should be posted.
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