How to generate personal income 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 receiving loans.
In the programs 1C ZUP and 1C Accounts department (8.2 and 8.3), the certificate is formed 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 certificate 2-NDFL in configuration 1C 8.3 ZUP 3.0
In this configuration, you can create help of two types:
- 2-personal income tax for employees
- 2-personal income tax for transfer to the tax authorities
We will use the demo database, which is supplied with the program. It already has 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, we go to the menu "Taxes and contributions", then go to 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. Details of the form, which must be filled in, are underlined with a red dotted line. In fact, this is the organization, employee, and year for which help is needed.
In the middle of the document is a large "Fill" button. After filling in the necessary details, click on it. The program will fill in the document:
Note that the document can be generated in the context of OKATO / KPP and tax rates or consolidated. To select an option, use the “Generate” field. If you select the certificate print in the context of OKATO / KPP, you need to correctly fill in the appropriate attribute below.
On the tab "Personal data" you can edit the personal data of the employee. If after editing the data will differ from the previously entered (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-PIT)". Here is an example, part of the help form:
Note! A new form of certificate 2-NDFL has been issued in accordance with the order of the Federal Tax Service dated 10.30.15 No. MMV-7-11 / [email protected] It must be used from 12/08/2015.
Please note that the entry “Not for transfer to the tax authority” is present in the header of the document.
That's right, because we formed 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 made in paragraph 2-NDFL for transfer to the IFTS in the section "Taxes and contributions".
If you study the program in the demo database, then clicking on the button in the form of the “Create” list and then clicking on the “Fill in” button (after filling out all the required details), you will see a list of employees, not a form, to fill out data for one employee.
Do not be alarmed, it should be so. If you write down the document and click the "Print" button, you will see a list of forms for printing. The fact is that the tax registry basically (or past a certificate) requires a registry of certificates. Just in this document it is formed and you can print it. The registry is attached to the file uploaded to electronic media.
To create and upload a file, you need to click the "Upload" button:
If your organization is connected and configured to upload reports via the Internet, you need to use the "Send" button.
The printed form of the 2-NDFL certificate for each employee practically does not differ from the above.
After the certificates are accepted by the tax authority, you need to check the box “The certificates are accepted by the tax authority and archived.” After that, the document will be marked with a tick in the list.
Reference 2-NDFL in 1C Accounting 3
The formation and printing of certificates 2-PIT in this configuration is not much different from the same process in the program "Salary and personnel management 3". One gets the impression that this module was written by 1s programmers simultaneously for accounting and payroll, which, in general, is fair.
In this section we indicate where the certificate 2-NDFL in 1C Accounting. Filling out the documents should not cause questions, it is similar to the above.
To enter the “2-personal income tax for employees” list form, go to the “Salary and Personnel” menu, followed by the corresponding link. For the formation of certificates for the IFTS all the same.
Based on materials: programmist1s.ru
The tax office wants to know everything. And not only about whether all the taxes paid by your organization. In addition to its taxes, any organization or individual entrepreneur that has employees or has entered into civil contracts for the performance of work and 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 is a tax agent in relation to his employees. How can I check whether he fulfilled his duties or not, and whether the employee paid everything what he should have? Just by looking reporting.
For many years, such information has been submitted in the form of certificates in the form of 2-personal income tax. A separate certificate is compiled for each employee. So, the accountant must know how to fill out a 2-personal income tax certificate.
1. Rules for filling out a 2-personal income tax certificate
3. How to fill out a certificate 2-PIT
5. Information on tax base and tax
6. Where to pass certificates 2-NDFL
7. Help 2-personal income tax in 1s 8.3
So, let's go in order. If you don’t have time to read a long article, watch a short video below, from which you will learn all the most important articles on the topic.
(if the video is not clearly visible, 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-personal income tax certificate
Form 2-NDFL "Certificate of personal income", according to which reports are currently being submitted, was approved by order of the Federal Tax Service of Russia dated 10.30.15. MMV number [email protected] The same regulatory documents approved the rules for filling out a 2-NDFL certificate.
Inquiries are provided:
- For individuals who received income from which the organization withheld tax - to the tax no later than April 1 of the next year (paragraph 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 no later than March 1 of the following year (Clause 5, Article 226 of the Tax Code of the Russian Federation).
Also, information on how to fill out a 2-NDFL certificate is useful not only for a tax report. 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 for the amount of personal income tax) 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 the practical situation in the life of the organization, and on its basis we will draw up an example of filling out a 2-NDFL certificate. In parallel, we will discuss important theoretical points.
We calculate the personal income tax for each month of work and for the year as a whole to Oleg Alekseevich Osetrov, manager of the Wise Gudgeon LLC. The salary of an employee is 35,000 rubles. per month.
In addition to payment for hours worked, paid:
- Holiday - 10,000 rubles.
- The allowance for temporary disability - 7500 rubles.
Osetrov has children:
- Born in 1994, a full-time student;
- The son of a born in 2002, a student of the school.
The application for the provision of children's deductions Sturgeon wrote. Supporting documents for deductions are.
On July 5, 2016, Osetrov’s daughter graduated from a university, therefore, from August 2016, a tax deduction for her is no longer provided. Further, the Sturgeon deduction gets only for the youngest child - a schoolboy.
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 the provision of property deduction for 2016 in the amount of 1,500,000 rubles. and a tax deduction notice. The deduction will be provided from June 2016.
Income taxed at a rate of 13% for dividends and 35%, in 2016, the Sturgeon did not receive.
All income, deductions and accrued personal income tax for this employee are presented in the table.
In addition to salary, the employee received financial 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 in November, children’s deductions will not be provided. Only taxable income is used to calculate this limit.
Pay attention to entering data on the paid material assistance in the certificate 2-NDFL. If an employee had material assistance in the year that was not fully taxed on personal income tax, regardless of the amount, then you do not need to enter it in the certificate.
If there was the usual help, which is not taxed only within 4000 rubles, then it is reflected in the certificate.
3. How to fill out a certificate 2-PIT
Now that we have all the source data for the example, we will look at the steps how to fill out the 2-NDFL certificate.
In the column, the sign of help should be indicated:
1 - if information is provided on the income of an individual and 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);
“Correction number” - the field is filled in upon delivery of the initial certificate, and upon delivery of updated information. If the certificate is primary, then you need to put the number 00, for the specified - 01, 02, etc.
It is possible to cancel the 2-NDFL certificate, which the company passed in error. To do this, in the field “Adjustment number”, set the value to 99, and in the certificate fill out only sections 1 and 2 with information about the organization and the individual. Such a canceling certificate will have a new date of compilation, but the old number (i.e. the number of that old erroneous certificate).
In what cases may this be required? For example, if you mistakenly handed over several certificates to one employee, you handed over a certificate to an employee who has not been working with you for a long time, etc.
Filling out a certificate begins with the entry of information about the tax agent in Section 1: TIN / KPP, name of organization or full name of an individual individual entrepreneur, OKTMO code, telephone.
Section 2 reflects information about the individual who received the income: TIN, full name, citizenship, date of birth, passport details, place of residence. For foreigners, there are also fields: TIN in the country of citizenship, address of residence in the Russian Federation, country code of residence and address in the country of permanent residence (one of the addresses is indicated).
In the field “Taxpayer Status” one of the following is indicated:
- 1 - residents
- 2 - non-residents
- 3 - highly qualified specialists
- 4 - immigrants who live abroad (i.e., they are participants in a state program to assist in the voluntary resettlement of compatriots living abroad who are not tax residents)
- 5 - non-resident refugees and granted temporary asylum in the Russian Federation
- 6 - foreigners who work on the basis of a patent.
According to the organization and individual, we filled out sections 1 and 2.
Further, the 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 of the tax period (year). The heading of this section reflects the personal income tax rates for which the section is filled. In our example, there will be one section, because all income received by the employee is taxed at a rate of 13%.
For each month, the column Amount of income indicates the total amount of income received by the employee for the month. If in a certain month the employee had the right to receive a professional tax deduction, as well as a deduction for income taxed by personal income tax not in full, then the deduction code and its amount are indicated.
Incomes that are completely exempt from personal income tax do not include, for example, maternity 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. MMV-7-11 / [email protected] To complete the form in our example, we need:
Revenue Codes:
- 2000 - salary
- 2760 - financial assistance
- 2012 - vacation
- 2300 - temporary disability allowance
Deduction Codes:
- 503 - non-taxable limit for maternal care
- 114 - for the first child
- 115 - for the second child
- 311 - property
Section 4 summarizes the data on the deductions in accordance with their codes; the total value of each deduction is indicated. Here are deductions that are not related to the specific amount paid (unlike the deductions indicated in section 3 - for material assistance, professional deductions).
In section 4 we write down deductions for children - for the first and second children separately, and property deduction. Here, deductions for the employee himself, as well as social and investment, can be indicated.
To enter data on the property deduction, you must have a Notification from the tax authority, which confirms the right of the employee to use it.
5. Information on tax base and tax
Section 5 summarizes the income, determines the tax base, and calculates personal income tax. Reflects the total amount of income - the total value of the column Amount of income from Section 3. The next line records the tax base, which can be found as the difference between the total amount of income and the amount of tax deductions (the sum of deductions for Sections 3 and 4).
On the line Tax amount calculated, the calculated tax amount is recorded, i.e. the product of the tax base at the tax rate. Next, fill in the lines with data on the amount of tax withheld, transferred, excessively withheld and not withheld.
For sturgeon:
The total amount of income received is 423,500 rubles.
The amount of deductions - 9800 (first child) + 14 000 (second child) + 238 200 (property) + 4000 (non-taxable maternal assistance) \u003d 266 000 rubles
The tax base is 157,500 rubles.
The amount of tax is 20,475 rubles.
If different rates were used for employee 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 bids used.
For companies where foreign employees from visa-free countries work, a line with data on fixed advance payments is useful.
6. Where to pass certificates 2-NDFL
Tax agents submit certificates in the form of 2-NDFL to the tax office at their place of registration. Such a requirement is prescribed in paragraph 2 of Article 230 of the Tax Code. That is, at the location of the organization (or unit) or at the place of residence of an individual registered as an individual entrepreneur.
Hand over inquiries in electronic form via telecommunication channels through an electronic document management operator. Writing certificates on paper is allowed only if for a year the number of citizens who received income from a tax agent is less than 25 people.
From January 1, 2016, a fine was introduced for tax agents for submitting documents containing inaccurate information. A fine will be issued if the tax authorities reveal errors in the form of 2-personal income tax. The amount of the fine is 500 rubles for each certificate with inaccurate information.
Therefore, carefully study how to fill out a 2-personal income tax certificate and avoid mistakes. And if you suddenly noticed a mistake, then run to fix it until the tax authorities found it before you.
7. Help 2-personal income tax in 1s 8.3
For those who keep records in the 1C: Bookkeeping program - see how to fill out a 2-NDFL certificate in 1C: Bookkeeping in a video format.
What problematic questions do you have about filling out 2-NDFL certificates? Ask them in the comments!
How to fill out a 2-personal income tax certificate on a practical example
According to the legislation, the employer, acting as a tax agent, is obliged to submit to the IFTS data on the calculated and paid personal tax (PIT) for all employees who were paid cash, material remuneration or were provided with another form of financial benefit. Form Data “Help 2-personal income tax” are provided to the Federal Tax Service Inspectorate no later than April 1 or the first business day after the specified date, if a holiday falls on that date. The certificate shall indicate all income, deductions from taxable amounts, taxes and other deductions for each 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 upon his application for personal purposes, confirming his income, expenses and taxes paid.
How the certificate 2 personal income tax in 1C 8.3 will be generated, we will show on an example "1C: Enterprise Accounting 3.0" (configuration in version 3.0.54.20). By the way, filling 2-NDFL in 1C ZUP 3.0 is similar to the considered example. The following is a step-by-step instruction for generating 2-NDFL certificates.
Preparation and verification
For the correct calculation of personal income tax should be entered all the necessary data for employees:
- Salary, vacation and sick leave;
- Standard, personal, social, professional deductions;
- All other income and withholding from them.
Payroll is entered by documents in the section "Salary and personnel / Salary / All accruals" (Fig. 1). Also, sick leave and holidays are introduced here. Withholdings, personal income tax and contributions to funds are automatically generated in the documents (Fig. 1).
Fig. 1
Other documents on personal income tax are located in the section (Fig. 2). Here you can also generate certificates 2-NDFL. Consider some commonly used types of documents.
Fig.2
- the document indicates deductions for children and personal deductions (Fig. 3). For standard deductions, the validity period is indicated: in the header of the document, the general attribute is the month of the start of the deductions, and in the table the month of the expiration of each deduction.
Fig.3
- the document takes into account all other income received, accruals and withholding taxes, as well as some types of deductions. All operations 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 document header.
Fig.5
Filling out a 2-NDFL certificate for transfer to the IFTS
You can create help in the section "Salary and personnel / personal income tax / 2-personal income tax for transfer to the IFTS" or by selecting the appropriate document in the section In the journal that opens, click Create new help is created. First you need to fill in the header of the document (Fig. 6):
- Year - year (reporting period) for which a certificate is issued at the Federal Tax Service Inspectorate;
- OKTMO / PPC - territorial reference of the organization at the place of tax reporting. Fill in the section “The main thing is the Organization” in the card on the bookmark “Registration with the tax authorities”;
- IFTS (code) / with checkpoint - details of the tax inspection;
- Type of Help; - may take values "Annual Reporting" and “On the impossibility of withholding personal income tax”;
- Buttons “Initial”, “Corrective”, “Canceling” - indicate the status of the certificate.
Fig.6
Filling in the 2-NDFL certificate by clicking the button "Fill". Button "Number" needed for manual entry of employees, which in turn is done by the button "Selection". Prior to the document, the correctness of the entered data can be checked with the button "Verify". 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 help, you need to do it by pressing the button "Spend". Sending to the Federal Tax Service Inspectorate can be done via a universal data exchange file in xml format by button Unload.
When a 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 there is the possibility of on-line verification of the calculation. In the menu item Send / Check Online. If an error occurs, you can see the reason (the line will be red during the check, 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 can not save and print the certificate obtained in this way.
Filling out a 2-personal income tax certificate for an employee
All standard, personal, social and property deductions can be seen in the employee’s card in the line “Tax and income” (sections “Salary and personnel / HR accounting / Employees” or “Directories / Employees”) link “Standard and property deductions, rate are provided ...”. The rate is determined by whether the employee is a citizen of Russia or not. Here you can enter or correct a standard deduction or a deduction notification (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 the section “Salary and personnel / personal income tax / All documents on personal income tax” in the opened log click the button Create. First you need to fill out the document header (Fig. 7):
- Year - reporting period for which information is provided to the employee;
- Employee - an employee in the state or working under a short-term contract who received income in the organization (s) during the specified reporting period;
- To shape - indicates the territorial reference at the place of registration in the tax office:
- "Summary" - data is provided in the sum for all places of work. For example, if an employee during the reporting period moved from one branch (separate division) to another or at the same time worked part-time at different branches;
- “In the context of OKTMO / KPP codes and tax rates” - with reference to the tax office.
- IFTS - the territorial tax inspection is indicated.
After setting all the fields, we form the help button "Fill".
Consider the example of accruing personal income tax at two rates - 13 and 35%. In the left part of the table data on salary and other employee incomes will be displayed. In this case, bookmarks "thirteen%" and "35%". On the right side of the table are all valid deductions (Fig. 8). 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 Central Bank refinancing rate or receiving a loan at interest below this rate, from gifts received, lottery wins, etc.
Fig. 9
In 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. In the indicated period, the refinancing rate was 9%. If the loan interest rate is lower than the Central Bank rate, then according to the law, 2/3 of the difference in these interest rates is subject to taxation. The financial benefit of the employee in this case is 764 rubles. in July (31 days) and the same in August (31 days). The monthly calculation is 150,000 rubles. * (9% - 0%) * 31/365 approximately - 764 rubles. This amount will be taxed at a rate of 35%. In the reference 2-PIT, the income received is reflected on the corresponding tab (Fig. 9). Help 2-PIT for employees is provided in print (button "Income statement (2-PIT)").