Depositing wages in 1s 8.2 zup. What does deposited wages mean?
The fact of payment of the depositor is registered in the program using the document "Expense cash order"With the operation type" Payment of the deposited wages».
The tabular part of the document is filled in with a list of paid depositors. At the same time, it is possible to automatically fill in all the unpaid documents by the date of the document.
To write off debts on unclaimed depositors within three years, the document "Writing off depositors to the income of organizations" is intended.
The amount of debited depositors is indicated in the tabular section of the document.
Deposit of wages
mandatory if the salary is accrued, but the employee has not received it for some reason. This salary should be returned to the bank. And this, I emphasize, is the responsibility of the company. These are the requirements of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U (hereinafter - the Direction).
There are many reasons to deposit wages. For example, an employee's vacation or business trip. Finally, he may just get sick.
Salary deposit
Many companies pay their employees' salaries in cash. To do this, the employer often withdraws the required amount from his bank account and gives the money to his employees. However, not all workers are always present on payday days: someone fell ill, someone was sent on a business trip. What to do with money that the employer could not give out to employees?
According to clause 6.5 of the Bank of Russia Ordinance 3210-U of 03/11/2014, such an amount must be deposited.
Deposited wages
In accordance with clause 1.2 of the NBU Regulation No. 637, deposited wages are cash received by enterprises (entrepreneurs) for payments related to wages, and not paid in set time to individuals. Let's consider how the deposited wages are registered at the cash desk of the enterprise and taken into account in accounting and tax accounting.
First, we note that enterprises have the right to keep in their cash desk the funds received from the bank for salary payments, the amount of which exceeds the established cash limit, for three days (including the day of receipt Money from bank) 1.
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The fact of depositing wages in 1C is registered in the configurations "1C: Salary and Personnel Management 8", rev. 2.5 and "1C: Enterprise Accounting 8.2" using the document "Organization Deposits".
Let's consider how to deposit a salary in the 1C: Enterprise Accounting 8.2 configuration. In order to deposit wages, you can generate a document "Statement for payment of wages" ("Salary" - "Payment of wages" or the "Salary" tab) (see.
How to pay the deposited salary
Deposited wages are wages that employees for some reason could not receive on time, i.e. during the period of payment of earnings established in the organization. This period, within which the cash limit can be exceeded, is set in the amount of three days from the date of receipt of money at the bank.
If the employee does not receive the salary on time, it is deposited.
How to deposit unclaimed wages
If you issue salaries to employees in cash from the cash register, then our article is for you. After all, it is quite possible that someday some of your employees will not be able to receive their salaries on time, for example, due to illness. We will tell you what to do with unclaimed money.
It is possible to keep the money received at the bank for the payment of salaries in the cashier for a maximum of 5 working days, including the day of receipt of the money.
Correct entry of salary deposit ZUP 8.2
On the tab “Unreceived wages”, the fully paid payrolls are indicated with the payment method “through the cashier”, ie. such statements, in which all lines are marked with "paid" / "deposited";
On the tab "Accounting for compensation for delayed wages", the account and analytics for compensation for delayed payment of wages are specified, which are used when transferring data to the configuration "Enterprise Accounting".
Automatic filling.
Self-study guide 1C Salary and UP - depositing salaries in 1C
The accountant must deposit the wages not received by the employee within the period established in the organization for reasons beyond the control of the employer (for example, due to illness or a business trip of the employee).
The amount of salary that was not received by an employee of the organization is subject to escrow. In order to register this amount of non-payment of salaries, it is necessary to select an employee in the document "Salary to be paid to organizations" and in the tabular section of the "Employees" variable and in the "Mark" field, put the value on "Deposited".
Payment of wages should be carried out regularly at any enterprise where the labor of hired personnel is used. Like any other operation, there are some important features that the accountant responsible for calculating salaries in 1C programs must be aware of. In this article, we will figure out how to pay wages in 1C: Salary and personnel management 8 edition 3.
First of all, you need to set up the main payment methods; for this, the program provides several levels.
You can make settings:
1) for organization
2) for a specific unit
3) for a specific employee, if the method of paying him a salary differs from the general one.
In this article, we will consider two ways to pay salaries:
Through the cashier of the enterprise;
Through a bank without a salary project.
If employees receive wages through the organization's cash desk, then it is necessary to set the appropriate setting, and then reflect the fact of payment of salaries with the "Statement to the cash desk" document.
We fill out the document by clicking on the appropriate button, the amount to be paid is automatically determined, taking into account all charges and deductions of the employee for the month, minus the amounts already paid earlier. Also, when filling out the statement, income tax is determined individuals to withholding from this salary.
In this document, it is possible to round off the values of the amounts to be paid and change the percentage of payment if a situation arises when the organization is not able to pay employees a salary in the amount of 100% in this month.
The following printable forms can be obtained from the document.
The document "Statement of transfers to accounts" is needed in order to reflect the payment of wages through a bank without a payroll project.
In this case, it is necessary to indicate this setting in the card of employees for whom this method of payment of wages is used (set the switch to the position "Transfer to a bank account, and specify the account number"). We fill in the document with the date, month of accrual and the nature of the payment. The bank is also indicated here. The tabular section is filled in by clicking the Fill button. If necessary, the data can be added manually by clicking the Add button.
After checking the completed data, the document can be posted, while the organization's debt to employees is written off, and the withholding tax on personal income is registered. It is also possible to set the mark “Submitted for payment” for a document, after which this document becomes unavailable for editing.
If necessary, you can enter information about unaccounted wages. After filling out and carrying out this document, the salary will be considered unpaid, personal income tax is not withheld.
The document has printable forms:
Register of the transferred amounts of personal income tax;
List of salaries transferred to the bank.
In this article, we examined the two most common ways to pay salaries in an organization. In the event that one of the salary payment sheets is not automatically filled in if there is a debt to employees, then, first of all, check the payment settings, which were discussed at the beginning of the article. For example, if a salary payment method is specified for an employee "Through the cashier", and then you want to see it in the automatically filled-in list of transfers to accounts, then you will face certain difficulties, so be careful about the settings.
Quite a lot of enterprises pay wages to their employees in cash from the cash desk. However, it does not always happen that the employee is on the spot on the day of the paycheck. And the question arises what to do with the unpaid salary.
Based on clause 6.5 of the Bank of Russia Ordinance 3210-U dated 11.03.2014, these amounts are subject to deposit. note that new order conducting cash transactions does not require the deposited amounts to be deposited with the bank for safekeeping, however, these amounts, in contrast to the salary, will be taken into account in the amount of the cash limit.
The company can independently set the period during which employees must receive a salary. But this period cannot be more than five days. The dates of payment of the next salary are indicated in the settlement and payment or in the payroll.
On the last day of issuance of wages in the statement, opposite the names of those employees who did not receive money, the entry "deposited" is made. The total amount deposited on this statement is indicated at the bottom of the statement, and the money can be returned back to the bank.
The legislation does not specify the period during which the employer must pay the deposited salary. Therefore, the company must indicate the procedure for issuing such amounts in labor or collective agreement... Deposited wages can be paid to an employee:
- on the day when the next advance is paid,
- on the day when the next salary is paid,
- within a certain number of days after an application for payment is received from the employee (this period must be fixed by the employer in an employment or collective agreement or other local act). The application can be made in writing or orally.
Depositing salaries in 1C Accounting 8 ed. 3.0
The program 1C Accounting 8 ed. 3.0 salary deposit is reflected in the document of the same name. It can be created on the basis of a statement to the cashier.
According to the document, the posting is formed: Dt 70 Kt 76.04
If the amount of the unpaid salary is returned to the bank, the program draws up a document “Cash withdrawal” with the operation type “Cash deposit to the bank”. Located on the "Bank and Cashier" tab.
According to the document, the posting is formed: Dt 51 Kt 50.01
And when paying the deposited salary, it is necessary to fill out the document "Cash withdrawal" with the operation type "Payment of the deposited salary". It is also located on the "Bank and Cashier" tab.
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Cash discipline implies compliance with the limits of storage of cash at the cash desk of an enterprise - entrepreneurs and legal entities do not have the right to keep money in cash in excess of the established limits, the proceeds are handed over to the bank.
Only when wages are paid at the enterprise, there can be more cash, but only for no more than 5 working days, taking into account the date of receipt of funds from the current account. If during this period the money has not been paid to the employees, you need to properly return them to the bank, and the salary deposit operation should be reflected in the accounting records.
How is the deposit of wages reflected in 1C: Accounting?
The fact of untimely payment of funds to employees should be mandatory be registered and recorded with the relevant documents in 1C: Accounting 8.3. If you decide to buy the 1C Simplified 8 program instead of this configuration, then you will not need this instruction - each 1C product has its own specifics and its own special set of tools and forms for keeping records.
To register a deposit operation, you must create an appropriate document - a statement to the cashier. A statement is created on the basis of the deposit of wages that have not been received on time.
From this form, you can immediately print a register of deposited amounts.
At the same time, you can check how the transaction was reflected in the accounting and whether the transactions were formed correctly.
Subsequently (within three years) the employee can receive the money due to him, but usually this happens already in next month after the deposit. To reflect this operation in the accounting, you must select the "Cash withdrawal" section in the "Cashier" menu.
All that remains is to print out an expense cash voucher for the issuance of previously deposited wages.
In this case, the cash flow will be reflected in the corresponding postings.
There are situations when employees do not reclaim the deposited amounts from their own unreceived salaries. The statute of limitations for this is three years, but the employee may resign and not take some of the funds that are due to him.
In this case, the employing organization is obliged to write off the remaining money after three years against its own income. In accounting (program 1C: Accounting 8.3), this is reflected in the main menu section " Initial balances". The operation to write off the deposited salary is carried out using a special assistant for entering balances.
This operation is also recorded in the corresponding postings - account movements can be checked immediately after entering the balances.
But this is not the end of the procedure for writing off to the income of the organization. Next, in the "Salary" section, you will need to post the document "Writing off the salaries of contributors".
In accounting, this will be reflected in the movement of transactions and will end with the write-off of the specified amount to extraordinary income employer.
In a similar way, you will need to do with the deposit of wages in other accounting programs, for example, if you are going to buy 1C Warehouse and work with this product.
The fact of depositing wages in 1C is registered in the configurations "1C: Salary and Personnel Management 8", rev. 2.5 and "1C: Enterprise Accounting 8.2" using the document "Organization Deposits".
Let's consider how to deposit a salary in the 1C: Enterprise Accounting 8.2 configuration. In order to deposit wages, you can create a document "Statement for payment of wages" ("Salary" - "Payment of wages" or the "Salary" tab) (see Fig. 1).
Use the "Add" button to form new statement to pay wages. In the document that appears, select the type of salary payment "From the cash desk". Click "Fill", then the "Calculate" button. The document is automatically filled in.
Next, to the employee whose salary needs to be deposited, in the appropriate column, put the mark "Deposited". The mark can be changed both for an individual employee and for all employees displayed in the document at once.
We carry out the document "Statement for the payment of salaries."
We will make a deposit based on this document.
We go to "Actions", select "Create on the basis", then select "Deposit organizations". The document will be located in "Salary" - "Payment of salaries" - "Deposit documents" (see Fig. 2).
The document for depositing in 1C is generated automatically, then we post it, look at the transactions. The following document is formed: Debit 70 Credit 76.04, where the subaccount is 04 to the account. 76 "Settlements with by different debtors and creditors "and is called:" Settlements on deposited amounts. "
The printed form of the document "Deposition of organizations" is the "Depositor's card".
Rice. 2
Depositing salaries in 1C "1C: Salary and Personnel Management 2.5" occurs in the same way - the same as in "1C: Enterprise Accounting 2.0".
In "1C: Enterprise Accounting 3.0" salary deposit can be created on the basis of the document "Statement for payment of salaries through the cashier" ("Employees and salaries" - "Salary" - "Sheets to the cashier") (Fig. 3).
Rice. 3
The document "Deposit of salary" ("Employees and salary" - "Salary" - "Deposit") (Fig. 4) indicates the sheet on which the salary is deposited in 1C and the list of employees.
Rice. 4