2 personal income tax to fill in correctly in 1s. Accounting info
You can generate 2-personal income tax in 1C as follows
- On the employee card Checkout document –
- In the form of a directory list Staff "Create Document" –
- Document Dismissal - Create on the basis of - 2-NDFL for employees:
- Chapter Taxes and contributions– navigation bar: and document journal "All documents on personal income tax"; action bar Create –
- Chapter Reporting, certificates - References to employees - 2-NDFL for employees; action bar
In the document form, you need to fill in the details:
- "Year" for which you need to generate a certificate and the date of the document;
- "Organization" if there are several organizations in the infobase;
- "Employee";
- "Signed"– Full name of the tax agent or his representative.
This certificate can be generated in summary or in the context of OKATO / KPP codes and tax rates. This is what the props are for. "Shape".
"Fill". The document will be filled in automatically:
Depending on the interest rates- each tab is filled in:
Bookmark Personal data check the employee's personal data. If you need to edit any data, you can follow the hyperlink Edit employee card to a directory element Individuals.
After finishing editing the data of an individual, click on the button "Record and Close". Bookmark Personal data information will be automatically updated:
If you edit the personal data of an employee in the document itself, then these details will be highlighted in bold. This method editing is not recommended. You can return by clicking on the button "Revert Fixes":
After filling out and checking the document, in order to get a printed form of help, you need to click on the button "Income Statement (2-NDFL)":
Taxpayer status:
- - the employee is a resident of the Russian Federation;
- - the employee is not a resident of the Russian Federation;
- - the employee is a highly qualified specialist;
- - the employee is a member state program voluntary resettlement of compatriots living abroad;
- – the employee is a foreigner and has refugee status or received temporary asylum in the Russian Federation;
- – the employee is a foreigner and works on the basis of a patent.
Sections 3 and 5 are completed for each of the tax rates in one certificate:
The code of the tax agent is manually edited: 1 - tax agent or 2 if an authorized representative.
How to generate a 2-NDFL report for submission to the tax authorities
- Chapter Taxes and contributions- navigation panel: 2-NDFL for transfer to the IFTS and the document journal All tax documents; action bar
- Chapter Reporting, certificates - 2-NDFL for transfer to the Federal Tax Service And 1C-Reporting; action bar Create - 2-NDFL for transfer to the Federal Tax Service:
Filling in the details is practically no different from 2-personal income tax for employees: the year for which the certificate is created, the date of submission, OKTMO / KPP is indicated.
When compiling the initial certificate, click on the button "Source". Help "Adjustment number" – 00;
When compiling a corrective certificate, click on the button "Corrective". Help "Adjustment number" – 01-98;
When compiling a cancellation certificate, click on the button "Cancelling". Help "Adjustment number" – 99.
Also indicated Help type:
- Annual reporting. In the certificate it has the sign "1";
- On the impossibility of withholding personal income tax, where income from which personal income tax has not been withheld. The tabular part of the document is filled in manually. In the certificate it has the sign "2".
After filling in the required details, click on the button "Fill". The document is filled in automatically if it is not a certificate "On the impossibility of withholding personal income tax":
To obtain a printed form, click on the Print button - Income Statement (2-NDFL). Income statements will be generated individuals:
Watch our video on registering personal income tax deductions in 1C ZUP and Accounting:
Creating a 2-NDFL certificate in 1C 8.3 Accounting 3.0
You can create a 2-NDFL certificate for employees:
- Chapter Salary and personnel- navigation bar personal income tax - 2-personal income tax for employees and magazine All documents on personal income tax; action bar Create - 2-personal income tax for employees:
- On the employee card Checkout document –
- In the form of a directory list Staff, after selecting the required employee and clicking on the button "Create Document" –
- Document Dismissal - Create on the basis of - 2-personal income tax for employees.
2-NDFL for transfer to the tax authorities
- Chapter Reports - 1C-Reporting - Regulated reports:
- Chapter Salary and personnel- navigation bar personal income tax - 2-NDFL for transfer to the Federal Tax Service and the magazine All documents on personal income tax; action bar Create - 2-NDFL for transfer to the Federal Tax Service:
The year is coming to an end and in a couple of months after all the holidays we will start preparing reports 2-NDFL for transfer to the IFTS. In this regard, I looked through the articles and was surprised to find that the issue accounting for personal income tax in 1C ZUP, received virtually no attention. Therefore, starting with this publication, a series of articles on personal income tax accounting will be released in the next month or two. We will look at typical situations that I have encountered while serving my clients.
And in order to make it easier for you to navigate in working with personal income tax in the future, this first article will cover the entire sequence of accounting for personal income tax in 1C ZUP. We will look at the fundamental basic principles. And in the future, when considering narrower issues, I will be able to refer to this article so as not to be distracted from case study. Let me remind you that it was on this principle that a series of articles dedicated to .
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Let's start with where and how in the program 1C Payroll and Personnel Management calculates personal income tax. To begin with, I will consider the simplest case that does not require any additional settings. The employee is a citizen of Russia, a resident, does not have any personal income tax deductions and gets a job with us from the beginning of the year. In this case, you do not need to make any settings for personal income tax accounting for this employee. In the usual way, we reflect the fact of hiring him (about personnel records, see the article in detail).
If an employee has a single planned accrual for a month, for example, “Salary by day” of 100,000 rubles, then to calculate this payment we will use the document “Payroll”, which I wrote about in detail in. When filling out this document on the bookmark "NDFL" an empty line will be automatically created for the calculation of personal income tax. IN this example I have 1 employee in the document, so there is only one line for calculating personal income tax. Usually, as many lines are created as there are employees in the remaining sections (it sometimes does not match if, for example, some employee has income that is not subject to personal income tax).
Next, we must reflect the fact of payment of wages by a document "Payable". You can read the main article, which is devoted to this particular document. So the amount payable in this document will be filled already for deduction of personal income tax calculated earlier. For our example, this is 87,000 rubles. = 100,000 - 13,000. actually withholding personal income tax in 1C ZUP is registered with this document.
The concept of calculated personal income tax and withheld personal income tax
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✅ 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:
And here there is an important feature that should be taken into account immediately, so that later it would be easier to work with the program. It is believed that when calculating personal income tax salaries is calculated, and it will be withheld only at the time of payment of wages. But in the 1C ZUP program, it is possible to set the setting so that at the time of payroll, personal income tax is immediately considered both calculated and withheld. This is done in the accounting parameters on the "Payroll" tab using the checkbox "At accrual of personal income tax to accept the calculated tax for accounting as withheld.
What does it affect. The program has a report "Analysis of accrued taxes and contributions", which includes the option personal income tax report to view income tax information.
Those. report Analysis of accrued taxes and contributions ”is focused not on the month of accrual, but on the date of the document.
If now we check the box in the accounting parameters "When calculating personal income tax, take the calculated tax into account as withheld" and we will definitely re-document the documents “Payroll” and “Salary payable”, we will be able to see in the report “Analysis of accrued taxes and contributions” and calculated personal income tax, and withheld personal income tax in one month.
Transfer of personal income tax to the budget
✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks 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 instructions for beginners:
The next step in working with personal income tax in 1C ZUP is to reflect the fact of paying personal income tax to the budget. To do this, the program provides a document « Transfer of personal income tax to the budget". It can be found on the "Taxes" tab of the program's desktop. This document is quite specific and its work is not always amenable to a logical explanation, so I will talk about it in detail in another publication. Now I note that it is necessary to fill in the relevant information about payment of personal income tax in regulated report 2-NDFL and in Register tax accounting for personal income tax. It follows that it does not require mandatory monthly filling. You can fill everything out immediately before submitting reports to the IFTS, but I do not advise you to do this, although of course the choice is yours.
So, let's fill out this document for the employee from our example. A feature of this document is that the "Amount" field must be specified manually. This amount is distributed among employees who had taxable income in the month. Now I will not go into details of the work of this document, since I am going to consider it in a separate article. For the example under consideration with one employee, the document "Transfer of personal income tax to the budget" must be filled in as shown in the screenshot.
Regulated reporting on personal income tax in 1C ZUP
In terms of automation, personal income tax accounting in 1C ZUP conducted for two main purposes. Firstly, it allows you to automatically generate the correct amounts payable based on the accrued salary and calculated personal income tax. This was discussed when I spoke about the document “Salary payable”. The second goal is the automatic generation of regulated reporting, namely the 2-NDFL report. Let me remind you that this report is generated once a year and must be submitted to the IFTS no later than April 1 of the year following the reporting one.
To generate this report in 1C ZUP there is a special service "Preparation of personal income tax data for transfer to the tax authority". It can be accessed from the "Taxes" section of the program's desktop.
In this article, I have reviewed general principle accounting for personal income tax in 1C ZUP, and also discussed the two main automation possibilities that ZUP provides in terms of working with personal income tax. However, much has not yet been said about personal income tax: about accounting for personal income tax in other payroll documents, about setting up deductions, about working with non-residents and citizens of other countries, and many other important issues. I will write about this in future articles. That's all for today!
That's all for today!
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Answering the questions of our users and customers, today we will consider the process of correctly filling out and generating such a fairly common document as help.
We will consider the process in the configuration of 1C Accounting Enterprise version 8.3. Exactly the same steps to generate a 2-NDFL certificate must be performed in Payroll and Human Resources Management 3.0.
The procedure for generating a 2-NDFL certificate for the tax and separately the procedure for generating a 2-NDFL certificate for employees will be shown. We proceed from the fact that the database of our enterprise is filled with data both in it and in it.
Filling out a 2-NDFL certificate for the tax (IFTS)
To create a 2-NDFL certificate for the tax, you need to go to the "Salary and Personnel" menu while on the main page.
Here the choice becomes available, it is possible to choose options for generating a 2-NDFL certificate. Those. for tax or for employees.
We select “2-NDFL for transfer to the IFTS” and get into the document journal, where the previously generated 2-NDFL certificates are stored for transfer to the tax authority. In our demo database, the log is empty. It is worth noting that if we had several organizations and had 2-NDFL certificates generated for them, then the selection could be performed by selecting the organization from the drop-down list and checking the selection activation checkbox. The journal interface also allows you to search through documents and print references.
Let's generate new document clicking on the "Create" button.
Fill in the required details. Choose a year and specify the organization. Some required details The program will substitute itself based on these data. This is possible with the correct filling of the directory of organizations and the card of the selected organization.
Specify the option that determines the type of help. The program will substitute the date and number automatically; if necessary, they can be edited.
We determine and indicate necessarily how our new certificate will be recorded in the tax, select the type - “Initial”, “Corrective”, “Cancelling”. If the document is corrective, then we will additionally add the number of the correction. Suppose we are making the original, i.e. initial reference.
We check the filled details and click the "Fill" button.
If accounting is configured and maintained correctly, then as a result, a list will be generated in the tabular part. This register of employees is needed to be sent to the tax authority. In case of an attempt to generate a report for an organization or a period in which there was no source data, the program will display a warning.
Now the help document can be recorded and/or posted. After checking the correctness of the generated data, you can upload the certificate in *.xml format for subsequent sending. By clicking on the "Upload" button, we can save the xml file with the desired name to a folder for further processing by the transfer program to the IFTS.
Also, if you have a connection to the relevant services, you can take advantage of the possibility of checking and sending the register of 2-NDFL certificates to the IFTS via the Internet.
And finally, you can print the generated data. To do this, click the interface button of the same name.
We select the option of the printed form we need and the program will generate a printed document. In our case, if you choose to print a certificate, the system will generate certificates for each employee from the list.
Filling out the 2-NDFL certificate
Similarly to the case considered above, we pass from the form home page program by the menu button "Salary and Personnel" and then select "2-personal income tax for employees".
In the journal that opens, also similarly, we click the "Create" button to generate a new document "Help 2-NDFL for employees". The selection by organization is similar to the case with a tax certificate.
The newly created document is now open.
We enter the organization, the fields OKTMO and IFTS will be filled in automatically. This will happen, of course, provided that the registration card of the organization is completely and correctly filled out. Next, choose an employee.
Then we proceed to the choice of the formation option. You can choose a summary formation and formation in the context of OKATO / KPP and tax rates. If we choose the second option, then it will be necessary to carefully edit the fields “OKTMO” and “IFTS” that were automatically filled in earlier.
After generating the certificate, we perform the check by clicking on the appropriate button. If there are inaccuracies in the data, the program will report an error. then, if necessary, we print a 2-NDFL certificate for the employee.
We print the document. It should be noted that if the certificate is generated for previous periods, then its printed form will correspond to the form that was in effect at the time specified in the formation period.
This is how 2-NDFL certificates are formed in the program 1C Accounting Enterprise 8.3 and 1C Salary and Personnel Management 3.0 8.3.
Employees regularly apply to their employer with a request to provide a certificate of income in the form of 2-NDFL. It is also necessary to issue this certificate upon dismissal of an employee, since at a new place of work information is needed on his earnings for the current year in order to correctly determine the right to tax deductions. An employee who is still leaving is provided with a certificate for calculating benefits, containing information for calculating average earnings in the event of temporary disability. Let's talk about how to generate reference data in the 1C program: Salary and personnel management 8 ed. 3.1, and whether the amounts of earnings in these two documents should match.
It is necessary to dismiss the employee with the document "Dismissal".
In order to draw up a certificate of income of an individual in the form of 2-NDFL, the program uses the document “2-NDFL for employees”. To find it, go to the section "Reporting, references" - "References to employees" - "2-NDFL for employees". In the window that opens, click the "Create" button.
In the "Year" field, select the year for which income information is generated, indicate the employee. In the "Form" field, select "Summary", since you need to compile a single certificate for all the employee's income. Click "Fill". The tabs "13%", "30%", "35%", "15%", "9%" will be filled in automatically, they will reflect the accrued monthly income taxed at the specified rates. The right tabular section will display tax deductions, if any.
The "Personal data" tab is filled with data on the individual for whom the certificate is being compiled. This information is reflected in printed form in the section "Data on the individual - the recipient of income". If any data is not filled in or needs to be corrected, you need to change them in the "Individual" card, which can be accessed by clicking on the "Edit" hyperlink. If you edit the data of an individual so that they differ from the data entered earlier, then when posting the document, the program will issue a warning: “Errors were found in the document. Proceed?". If you agree, the document will be posted and it will be possible to print it, but the program does not recommend doing this (because the data in the posted document will differ from the data entered earlier).
To generate and print a certificate, use the button "Income Statement (2-NDFL)".
In the generated 2-NDFL certificate for the employee, there is an additional comment: "Form 2-NDFL is not for transfer to the tax authority."
Now let's talk about the formation of the second document. To draw up a certificate of the amount of earnings for the calculation of benefits, the document "Outgoing certificate for the calculation of benefits" is intended. You can find it in the "Reporting, Help" section. We click "Create". A window appears in which you must specify the date the document was drawn up and the employee for whom you want to generate this certificate. In the "Accounted years" field, select the periods for which you want to provide information.
If changes were made to the credentials, then the certificate must be refilled by clicking the "Fill in the certificate data" button. If there were manual corrections in the help, you must click on the "Update (taking into account the manually corrected)" button.
We fill in the tabs "Data on the insured" and "Data on the insured person", after which we draw up the document. Before generating a certificate, the program checks for the correctness of filling in this document. We form a printed form by clicking the "Print" button. We select the printed form of the certificate: “Reference (in the form of 2013)” or “Reference (in the form from 2011)”.
We've been creating certificates in the form since 2013.
As a result, total amount income taxed in the 2-NDFL certificate, and the amount of wages, as well as other payments and remunerations subject to insurance premiums in the certificate of the amount of earnings for calculating benefits, in this example are the same.
Now consider an example when an employee had periods of temporary disability.
We create a sick leave ("Personnel" - "Sick Leaves") in February from 02/08/2016 to 02/21/2016. The allowance is calculated according to the average earnings: in total - 1713.32 rubles. Since temporary disability benefits due to illness or injury are subject to personal income tax, the tax is calculated from the amount of the sick leave, personal income tax is 233 rubles.
We create another sick leave in June by analogy. For this hospital employee, a total of 979.04 rubles was accrued, and personal income tax is 128 rubles.
Now let's see how our certificates will be formed based on the new conditions.
We form a certificate "2-NDFL for employees". Temporary disability benefits are also included in this certificate and are subject to personal income tax for income type 2300 “Temporary disability benefits”.
We form the "Outgoing certificate for the calculation of benefits". Hospital employees fall into the "Days of sickness, childcare" section. But earnings in general are already less than in the certificate “2-personal income tax for employees” just for the amount of sick leave (189526.66 - 186834.30 \u003d 1713.32 + 979.04). This is due to the fact that in this certificate the total amount of income includes wages and other payments subject to insurance contributions to the Pension Fund and the Social Insurance Fund, and temporary disability benefits, pregnancy and childbirth benefits are not subject to these contributions.
To summarize: the amounts in the two certificates in question may not match, since the 2-NDFL certificate includes income that is taxed on personal income, and the certificate for calculating benefits - income that is subject to insurance premiums. So, in the considered example of accrual for sick leave were included in the 2-NDFL certificate, but were not included in the certificate for calculating benefits.
In 1C console applications, references can be easily generated based on the information contained in the database; later they can be transferred from electronic to paper or sent via the Internet to controllers.
For training, we will use a demo database:
- it is sold together with the licensed version of the program;
- the demo version has already included payments and accruals to conditional full-time workers.
If you have a clean database, you will have to hire a person and pay him a paycheck.
So, we do the following:
- look in the menu "Taxes and contributions";
- go to the subsection "2-NDFL for personnel", as a result of which we find ourselves in the form of a list of references;
- press "Create";
- in the opened window, fill in the fields highlighted in red: year, company, employee;
- then you need to click the "Fill" button - the application will automatically substitute the missing data into empty lines.
The document can be created in the context of OKATO or in summary. The desired option is selected in the "Form" column. The last tab contains information about the employee to whom this document is intended. They can be changed.
Moreover, if the entered data differs, a warning will appear on the screen. But the certificate can still be obtained in paper form.
Note
Before printing, you can run a program check by clicking the appropriate button. To send the document itself for printing, you need to click the "Certificate of Income" button. On it, in addition to the text inscription: "It is impossible to transfer to the Federal Tax Service", for clarity, an icon in the form of a printer is shown.
We create 2-personal income tax in the application "1C: Accounting 8.x"
The creation and printing of 2-NDFL certificates in the version of the application under consideration is almost no different from the actions outlined above for the Payroll and Human Resources program.
But there is a slight difference, without knowing which you can never learn how to draw up a document.
In 1C: Accounting, in order to be in the “2-NDFL for employees” menu, you need to go not to the “Taxes and Contributions” user interface, as in ZUP, but to the “Pay and Personnel” section. But the formation of reporting for tax authorities in the ZUP 3.0 version is completely identical to the creation of reporting documentation in the accounting version.
It is not difficult to create a report in the form of two-personal income tax using the 1C program. Intuitive, it minimizes operator errors. The main thing is not to forget to update the application as soon as the developers notify about this possibility, and keep records correctly.
We form a certificate for the tax
At the end of 2016, the tax authority approved several innovations. A complete list of changes is available in Appendix No. ММВ7 11/ [email protected] dated November 22, 2016.
Program versions with new help forms:
- for "1C: Payroll and personnel management" - 3.0.25 (2.5.98);
- for the accounting version - 3.0.43 (2.0.65).
Creating reports for translation to the tax authority is performed in the "Taxes and contributions" tab:
- create a new document;
- indicate in the header the year and the company for which you are generating reports;
- indicate your codes and the code of the organization for which the report is intended;
- indicate the type of certificate from the three proposed;
- fill in the table with employees automatically (by clicking the "Fill" button) or manually.
If you are working with a demo database, then by pressing the "Generate" button in the list form and specifying all the information, you will see a list of all hard workers instead of data about one person. There were no crashes! After all, a tax registry is needed. This is where it is formed.
The newly created document can be sent immediately to the Federal Tax Service or printed. At the same time, the printed reference for each of the employees of the company or enterprise is almost identical to the document considered earlier. Please note: there is no inscription at the top of the document (“not for tax”).
After the tax authorities accept the certificate, check the box next to the item “References are approved” in the program tax authority and archived."