How to generate a personal income tax report in 1s 7.7. Accounting info
How to create a 2-NDFL certificate in 1C Accounting 8.3?
Most often, 2-NDFL certificates are issued to an employee upon dismissal, as they are required at a new place of work to enter the initial data. But there are times when it is required in other cases. For example, in banks when obtaining loans.
In the programs 1C ZUP and 1C Accounting (8.2 and 8.3), the certificate is generated in the form of a document and, accordingly, it can be printed. Let's see how to do this in each of the programs.
Formation and printing of a 2-NDFL certificate in the configuration 1C 8.3 ZUP 3.0
In this configuration, you can generate certificates of two types:
- 2-personal income tax for employees
- 2-NDFL for transfer to the tax authorities
Let's use the demo database that comes with the program. It already contains accruals and payments to employees, and it will not be difficult for us to generate a certificate. Those who have a clean database will have to hire an employee and make him payroll.
So, go to the "Taxes and contributions" menu, then follow the link "2-personal income tax for employees" and get into the form of a list of references. In this window, click the "Create" button. Form details that must be completed are underlined in red dotted line. In fact, this is the organization, employee and year for which a certificate is needed.
In the middle of the document is a large "Fill" button. After filling in the required details, click on it. The program will fill out the document:
Note that the document can be generated in the context of OKATO / KPP and tax rates or in summary. To select an option, use the "Form" field. If you choose to print a certificate in the context of OKATO / KPP, you must correctly fill in the appropriate details below.
On the "Personal data" tab, you can edit the personal data of an employee. If, after editing, the data differs from those entered earlier (for example, when applying for a job), the program will issue a warning. But the document can still be held and printed.
To print the document, you need to click the "Income Statement (2-NDFL)" button. Here is an example, part of a printable help form:
Note! Came out new form certificates 2-NDFL according to the order of the Federal Tax Service dated 10/30/15 No. ММВ-7-11 / [email protected] It must be applied from 08.12.2015.
Please note that in the header of the document there is an entry "Not for transfer to the tax authority."
That's right, because we generated a 2-personal income tax certificate for employees. Now let's see how to generate a similar certificate for the IFTS.
The formation of such certificates is carried out in paragraph 2-NDFL for transfer to the Federal Tax Service Inspectorate in the section "Taxes and Contributions".
If you are studying the program in the demo database, then clicking the button in the "Create" list form and then clicking the "Fill" button (after filling in all required details), you will see a list of employees, and not a form for filling in data for one employee.
Don't be scared, that's how it should be. If you write down the document and press the "Print" button, you will see a list of forms to print. The fact is that the tax office mainly (or in addition to the certificate) requires a register of certificates. Just in this document, it is formed and you can print it. The register is attached to the file uploaded to electronic media.
To generate and upload a file, you need to click the "Upload" button:
If the organization has connected and configured the ability to upload reports via the Internet, you need to use the "Submit" button.
The printed form of the 2-NDFL certificate for each of the employees practically does not differ from the above.
After the certificates are accepted by the tax authority, you need to check the box "Certificates accepted by the tax authority and archived", After that, the document will be marked with a "tick" in the list.
Help 2-NDFL in 1C Enterprise Accounting 3
The formation and printing of 2-NDFL certificates in this configuration is not much different from the same process in the Payroll and HR 3 program. One gets the impression that this module was written by 1c programmers at the same time for accounting and salary, which, in general, is true.
In this section, we will indicate where the 2-NDFL certificate is located in 1C Accounting. Filling out the documents should not raise questions, it is similar to the above.
To enter the list form "2-NDFL for employees", go to the menu "Salary and personnel", then the corresponding link. For the formation of certificates for the IFTS, everything is the same.
Source: programmer1s.ru
The IRS wants to know everything. And not only about whether your organization paid all taxes for itself. In addition to their taxes, any organization or individual entrepreneur that has employees or has entered into civil law contracts for the performance of work, the provision of services, must withhold and pay taxes to the budget on income received by individuals.
This is due to the fact that the employer in relation to its employees is a tax agent. How can you check whether he fulfilled his duties or not, and whether the employee paid everything he owed? Just by looking at the reports.
For many years, such information has been submitted in the form of certificates in the form of 2-NDFL. A separate certificate is drawn up for each employee. So, the accountant must know how to fill out a 2-NDFL certificate.
1. Rules for filling out a 2-NDFL certificate
3. How to fill out a 2-NDFL certificate
5. Information about the tax base and tax
6. Where to submit certificates 2-NDFL
7. Help 2-ndfl in 1s 8.3
So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.
(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)
In more detail than in the video, we will analyze the topic further in the article.
1. Rules for filling out a 2-NDFL certificate
Form 2-NDFL "Certificate of income of an individual", according to which reports are currently being submitted, was approved by order of the Federal Tax Service of Russia dated 10/30/15. №MMV [email protected] the same regulatory documents the rules for filling out the 2-NDFL certificate have also been approved.
References are provided:
- For individuals who have received income from which the organization withheld tax - to the tax office no later than April 1 of the next year (clause 2 of article 230 of the Tax Code of the Russian Federation).
- For individuals who received income from which the organization was not able to withhold tax - to the tax office no later than March 1 of the next year (clause 5 of article 226 of the Tax Code of the Russian Federation).
Also, information on how to fill out a 2-NDFL certificate will be useful not only for reporting to the tax office. A certificate must also be issued at the request of employees, for example, for a bank (clause 3 of article 230 of the Tax Code).
All indicators in the certificate (except personal income tax amounts) are reflected in rubles and kopecks. The tax amount is shown in full rubles (amounts up to 50 kopecks are discarded, amounts of 50 kopecks and more are rounded up).
Let's look at a practical situation from the life of an organization, and on its basis we will make an example of filling out a 2-NDFL certificate. In parallel, we will discuss important theoretical points.
We calculate the amount of personal income tax for each month of work and for the year as a whole to Osetrov Oleg Alekseevich, manager of the Wise Gudgeon LLC. The salary of an employee is 35,000 rubles. per month.
In addition to pay for hours worked, paid:
- Holiday pay - 10,000 rubles.
- Temporary disability allowance - 7500 rubles.
Osetrov has children:
- Daughter born in 1994, full-time university student;
- Son born in 2002, school student.
Osetrov wrote an application for the provision of children's deductions. There are supporting documents for receipt of deductions.
On July 5, 2016, Osetrov's daughter graduated from the university, therefore, since August 2016, the tax deduction for her is no longer provided. Further, Osetrov receives a deduction only for the youngest child - a student.
In May 2016, Osetrov purchased an apartment. Since he had not used the property deduction before, on June 18, 2016 he brought to the accounting department an application for a property deduction for 2016 in the amount of 1,500,000 rubles. and notice from tax office about the right to a deduction. The deduction will be provided from June 2016.
In 2016, Osetrov did not receive income taxed at a rate of 13% for dividends and 35%.
All income, deductions and accrued personal income tax for this employee are presented in the table.
In addition to salary payment, the employee received material assistance: 2000 rubles. in January, 6000 rubles. in June.
In November, taxable income on an accrual basis since the beginning of the year exceeded 350 thousand rubles, therefore, starting from November, children's deductions will not be provided. Only taxable income is used to calculate this limit.
Pay attention to entering data on financial assistance paid in the 2-NDFL certificate. If an employee had material assistance in a year that was completely exempt from personal income tax, regardless of the amount, then it is not necessary to include it in the certificate.
If there was an ordinary financial aid, which is not taxed only within the limits of 4000 rubles, then it is reflected in the certificate.
3. How to fill out a 2-NDFL certificate
Now that we have all the initial data for the example, we will see step by step how to fill out a 2-personal income tax certificate.
In the reference column, you must indicate:
1 - if information is provided on the income of an individual and the accrued, withheld and transferred personal income tax;
2 - if it is impossible to withhold personal income tax (not later than 1 month after the end of the year);
"Adjustment number" - the field is filled both when submitting the primary certificate, and when submitting updated information. If the certificate is primary, then you need to put the number 00, for clarified ones - 01, 02, etc.
It is possible to cancel the 2-NDFL certificate, which the company submitted by mistake. To do this, in the field "Adjustment number" you need to put the value 99, and in the certificate fill out only sections 1 and 2 with information about the organization and the individual. Such annulment certificate will have a new date of compilation, but the old number (ie the number of that old erroneous certificate).
In what cases might this be required? For example, if you mistakenly submitted several certificates for one employee, submitted a certificate for an employee who has not worked for you for a long time, etc.
Filling out the certificate begins with entering information about the tax agent in Section 1: TIN / KPP, name of the organization or full name of an individual - individual entrepreneur, OKTMO code, phone.
Section 2 reflects information about the individual who received income: TIN, full name, citizenship, date of birth, passport details, place of residence. Foreigners also have their own fields: TIN in the country of citizenship, address of residence in the Russian Federation, code of the country of residence and address in the country permanent residence(one of the addresses is indicated).
In the field "Status of the taxpayer" one of the following is indicated:
- 1 - residents
- 2 - non-residents
- 3 - highly qualified specialists
- 4 - migrants who live abroad (i.e. these are participants state program to assist the voluntary resettlement of compatriots living abroad who are not tax residents)
- 5 - non-resident refugees and those who received temporary asylum in the Russian Federation
- 6 - foreigners who work on the basis of a patent.
According to the information about the organization and the individual, we filled out sections 1 and 2.
Further personal income tax certificate provides detailed information on income and deductions. Section 3 contains information on income received by employees in cash or in kind, for each month tax period(of the year). The title of this section reflects personal income tax rates for which the section is filled. In our example, there will be one section, because all income that the employee received is taxed at a rate of 13%.
For each month, in the column Amount of income, the total amount of income received by the employee for the month is indicated. If in some month the employee had the right to receive a professional tax deduction, as well as a deduction on income subject to personal income tax not in full, then the deduction code and its amount are indicated.
Completely exempt from personal income tax the certificate does not include, for example, child care allowance, maternity allowance.
The codes for filling out the 2-NDFL certificate are taken from the order of the Federal Tax Service dated 10.09.15 No. ММВ-7-11 / [email protected] To fill out the form in our example, we will need:
Income codes:
- 2000 - salary
- 2760 - material assistance
- 2012 - vacation
- 2300 - temporary disability benefit
Withdrawal codes:
- 503 - non-taxable limit on financial assistance
- 114 - for the first child
- 115 - for the second child
- 311 - property
Section 4 summarizes the data on deductions in accordance with their codes, indicating the total amount of each deduction. Listed here are deductions that are not related to the specific amount paid (as opposed to the deductions listed in Section 3 - Financial Assistance, Occupational Deductions).
In section 4, we will write down the deductions for children - for the first and second child separately, and the property deduction. Here, deductions for the employee himself, as well as social and investment deductions, can also be indicated.
To enter data on the property deduction, it is necessary to have a Notification from the tax authority, which confirms the employee's right to apply it.
5. Information about the tax base and tax
Section 5 summarizes income, determines the tax base, and calculates personal income tax. The total amount of income is reflected - the total value of the column Amount of income from Section 3. The tax base is recorded on the next line, which can be found as the difference between the total amount income and size tax deductions(the amount of Sections 3 and 4 deductions).
On the line Calculated tax amount, the calculated tax amount is recorded, i.e. work tax base on the tax rate. Next, lines are filled in with data on the amount of withheld, transferred tax, over-withheld and not withheld.
For Osetrov:
The total amount of income received is 423,500 rubles.
The amount of deductions is 9,800 (first child) + 14,000 (second child) + 238,200 (property) + 4,000 (tax-free financial assistance) = 266,000 rubles.
Tax base - 157,500 rubles.
The tax amount is 20,475 rubles.
If different rates were used for the employee's income during the year, then there will be several sections 3-5. The number of sections 3-5 will be equal to the number of stakes used.
Those companies that employ foreign employees from "visa-free" countries will need a line with data on fixed advance payments.
6. Where to submit certificates 2-NDFL
Tax agents submit certificates in the form 2-NDFL to the tax office at the place of their registration. Such a requirement is spelled out in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. That is, at the location of the organization (or division) or at the place of residence of an individual registered as an individual entrepreneur.
Send inquiries to in electronic format via telecommunication channels through an electronic document management operator. It is allowed to draw up certificates on paper only if for the year the number of citizens who received income from tax agent, less than 25 people.
From January 1, 2016, a fine was introduced for tax agents for submitting documents containing false information. The fine will be issued if the tax authorities reveal errors in the 2-personal income tax form. The amount of the fine is 500 rubles for each certificate with false information.
Therefore, carefully study how to fill out a 2-personal income tax certificate and do not make mistakes. And if you suddenly notice a mistake, then run to correct it until the tax authorities find it before you.
7. Help 2-ndfl in 1s 8.3
For those who keep records in the 1C: Accounting program - see how to fill out a 2-NDFL certificate in 1C: Accounting in video format.
What kind problematic issues Do you have any questions about filling out 2-personal income tax certificates? Ask them in the comments!
How to fill out a 2-NDFL certificate using a practical example
According to the legislation, an employer acting as a tax agent is obliged to provide the IFTS with data on the calculated and paid personal tax (PIT) for all employees who were paid monetary, material remuneration or provided another form of financial benefit. Form Data "Help 2-NDFL" are provided to the IFTS no later than April 1 or the first business day after the specified date, if that date falls on a day off. The certificate indicates all income, deductions from taxable amounts, taxes and other deductions for each to an individual for the reporting tax period.
In addition to this form, there is a personal 2-NDFL certificate form provided by the employer to the employee at his request for personal purposes, confirming his income, expenses and taxes paid.
We will show how the 2 personal income tax certificate will be generated in 1C 8.3 using the example of "1C: Enterprise Accounting 3.0" (configuration in edition 3.0.54.20). By the way, filling out 2-NDFL in 1C ZUP 3.0 is similar to the example in question. Below is step-by-step instruction on the formation of certificates 2-NDFL.
Preparation and verification
For the correct calculation of personal income tax, all the necessary data on employees must be entered:
- Salary, holidays and sick days;
- Standard, personal, social, professional deductions;
- All other income and deductions from them.
accruals wages are entered by documents in the section "Salary and personnel / Salary / All accruals"(Fig.1). Sick leave and vacations are also included. Deductions, personal income tax and contributions to funds are automatically generated in the documents (Fig. 1).
Fig.1
Other documents on personal income tax are in the section (Fig. 2). Here you can also generate 2-personal income tax certificates. Consider some commonly used types of documents.
Fig.2
- the document indicates deductions for children and personal deductions (Fig. 3). For standard deductions, the period of validity is indicated: in the header of the document, the general requisite is the month in which the deductions begin, and in the table, the month in which they expire for each deduction.
Fig.3
- the document takes into account all other income received, tax accruals and withholdings, as well as some types of deductions. All transactions are recorded on a specific date (Fig. 4).
Fig.4
- the document is used to calculate and accrue property and social deductions(Fig.5). The validity period is set in the header of the document.
Fig.5
Filling out a 2-NDFL certificate for transfer to the Federal Tax Service
You can create help in the section "Salary and personnel / personal income tax / 2-personal income tax for transfer to the Federal Tax Service" or by selecting the appropriate document in the section In the opened journal by clicking the button "Create" a new help is created. First you need to fill in the document header (Fig. 6):
- Year- year ( reporting period), for which a certificate is provided to the IFTS;
- OKTMO/KPP- territorial binding of the organization at the place of delivery tax reporting. Filled in section "The main thing is Organizations" on a bookmark card "Registrations in tax authorities» ;
- In IFTS (code) / with checkpoint- details of the tax office;
- Type of references;– can take values "Annual Reporting" and "About the impossibility withholding personal income tax» ;
- Buttons "Initial", "Corrective", "Cancelling"- indicate the status of the help.
Fig.6
Filling in the 2-NDFL certificate is done by clicking the button "Fill". Button "Number" needed when manually entering employees, which in turn is done by pressing the button "Selection". Before posting the document, the correctness of the entered data can be checked using the button "Check". In this case, the verification algorithm embedded in the program will be used. The correctness of the provided calculations and personal information of employees entered in the card will be checked. Before sending, the certificate must be completed by clicking the button "Spend". Sending to the IFTS can be done through the universal data exchange file in xml format by clicking the button "Unload".
When the service is connected "1C-Reporting" you can immediately send the prepared document to the tax office. Menu item "Send / Send to regulatory authorities". Also in this case, it is possible to check the correctness of the calculation on-line. In the menu item "Submit/Check online". If an error occurs, this is how you can see the reason (the line will be red when checking, and the reason is marked).
By double-clicking on any line, you can generate a 2-NDFL reference report in 1C for any employee from the list, but you cannot save and print a certificate obtained in this way.
Filling out a 2-NDFL certificate for an employee
All standard, personal, social and property deductions can be seen in the employee card in the line "Tax and Income"(sections "Salary and personnel / Personnel records / Employees" or "Directories/Employees") link “Standard and property deductions are provided, the rate ...”. The rate is determined by whether the employee is a Russian citizen or not. Here you can enter or edit standard deduction or notification of deduction (Fig. 7). All documents are in the section "Salary and personnel / personal income tax / All documents on personal income tax."
Fig.7
Creating help is similar to the previous example. In chapter "Salary and personnel / personal income tax / 2-personal income tax for employees" or in section "Salary and personnel / personal income tax / All documents on personal income tax" in the log that opens, click the button "Create". First you need to fill in the document header (Fig. 7):
- Year- the reporting period for which information is provided to the employee;
- Employee- an employee in the state or working on a short-term contract, who received income in the organization (s) in the specified reporting period;
- form- the territorial binding is indicated at the place of registration in the tax office:
- "Summary" - data are provided in total for all places of work. For example, if an employee moved from one branch during the reporting period ( separate subdivision) in another or at the same time worked part-time in different branches;
- "In the context of OKTMO / KPP codes and tax rates" - with reference to the tax office.
- IFTS- indicates the territorial tax inspectorate.
After setting all the fields, we form a help button "Fill".
Consider an example personal income tax charges at two rates - 13 and 35%. On the left side of the table, data on the salary and other income of the employee will be displayed. In this case, bookmarks "thirteen%" and "35%". On the right side of the table are all valid deductions (Fig. 8). The amount of deductions will reduce the tax base.
Fig.8
Personal income tax at a rate of 35% is applied in cases of receiving income from deposits at an interest rate higher than the refinancing rate of the Central Bank or receiving a loan at interest below this rate, from gifts received, lottery winnings, etc.
Fig.9
V this example the employee received an interest-free loan from the organization in the amount of 150 thousand rubles for the period from July 1 to August 31, 2017. During this period, the refinancing rate was equal to 9%. If the interest rate of the loan is lower than the rate of the Central Bank, then according to the legislation, 2/3 of the difference between these interest rates. The financial benefit of the employee in this case is 764 rubles. in July (31 days) and the same in August (31 days). Calculation per month - 150,000 rubles * (9% - 0%) *31/365 approximately - 764 rubles. This amount will be taxed at a rate of 35%. In the 2-NDFL certificate, the income received is reflected on the corresponding tab (Fig. 9). Help 2-NDFL for employees is provided in printed form (button "Certificate of income (2-NDFL)").
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