How to write off an overpayment of wages and personal income tax in a zup after dismissal. How to write off an overpayment of wages and personal income tax in a ZUP after dismissal Debt for an employee search in ZUP 2.5
Mutual settlements with employees in the 1C: Salary and personnel management 8 program are carried out in the context of organizations and departments. In the process of such mutual settlements, both the organization's debt to the employee may arise, and vice versa, the employee may turn out to be the organization's debtor.
The program 1C: Salary and personnel management 8 allows you to track and extinguish both types of debt: employee debt, organization debt.
Debts in a 1C program can arise for various reasons. Here is some of them.
- Manual correction of amounts due... In the document "Salary payable to organizations", the calculator manually corrects the amounts payable. They can be more or less than the amounts charged for payment. Usually the calculator resorts to pens in cases where he cannot get the required amounts by calculation. This is a bad method.
- Partial payout... In case of insufficient funds on the current account or for other reasons, the organization's management may decide to pay part of the salary. To do this, in the document "Salary payable to organizations" should indicate the percentage of payment. As a result, the program will fix the debt to employees.
- No payout... There are situations when an employee actually received a salary, but for some reason the calculator did not reflect this fact in the program.
In the opinion of the calculator, the program does not classify some debts as debts. This is due to the fact that it automatically repays them.
- Rounding off amounts due... In the document "Salary payable to organizations", you can specify the rounding of amounts payable. The amounts discarded as a result are not, in this context, a debt. These amounts are automatically taken into account when paid in next month... Upon dismissal or at the request of an employee, you can simply remove the rounding and everything will be paid up to a penny.
- Recalculation of salaries... Let's pay attention to one more point. For example, an employee was fully paid his salary for May. In June, it turned out that he had been out for several days in May. To do this, you need to issue settlement document"Absenteeism in organizations." From the point of view of the calculator, there is an overpayment. However, the program does not record this overpayment as an employee's debt to the organization. Instead, the 1C: Salary and Human Resources 8 program will offer to recalculate the salary for May.
- Balance less advance payment... Some calculators mistakenly believe that the difference between the salary accrued for the current month and the advance paid earlier is a debt to the employee.
In the "Setting up accounting parameters" form, on the "Payment of salaries" tab, there is a checkbox "Mutual payments on salaries are carried out in the context of the months of its accrual." The name of this flag is misleading me personally. Judge for yourself.
Mutual settlements are accruals different types calculations wages... They are conducted in the context of months. It is easy to verify this by analyzing the following accumulation registers.
- Accumulation register "Settlements with employees of organizations".
- Accumulation register "Monthly salary of organizations".
In them, each record is tied to a specific month of accrual. That is, regardless of the state of the flag "Mutual payments for wages are carried out in the context of the months of its accrual", the 1C program: Salary and personnel management 8 always conducts mutual settlements in the context of months of payroll. Then what is this flag talking about?
Actually the state of the flag determines the way of paying off arising debts... This article is about this. Debt itself does not exist as an accounting object in the program. It is simply the difference between the amount accrued and the amount paid. If it is negative, then there is a debt of the employee to the organization. Positive value indicates a duty of the organization.
Let us consider the consequences of the state of the flag "Mutual payments for salaries are carried out in the context of the months of its accrual." All examples were run on a demo base.
1. Accounting for debts in the context of the months of their formation
In order to organize the accounting of debts in the context of the months of their formation, it is necessary in the "Setting up accounting parameters" form, on the "Payment of salaries" tab, set the checkbox "Mutual payments on salaries are carried out in the context of the months of their accrual."
In fact, mutual settlements are always carried out in the context of payroll months, that is, regardless of the state of this flag.
The state of the flag "Mutual payments for wages are carried out in the context of the months of its accrual" determines the way of repayment of debts of the organization and employees.
Modeling the situation in the demo database will help us figure out how to pay off debt. To simplify the modeling, set the flag "Simplified accounting of mutual settlements". In this case, the document "Salary payable to the organization" independently repays the debt. Enter consumable cash order no need. This is just necessary in order not to enter unnecessary documents.
We will calculate the salary for January, February and March E.I. Akimova, G. D. Vaskina and R.A. Gorin, working in the organization of CJSC "Deltaon". On the last day of each month, we will draw up the documents “Salary payable to organizations”. To simulate indebtedness, we will manually correct the values in the column "To be paid" for the first two employees.
In January E.I. Akim's accountant manually increased the payment amount from 53,253 rubles to 60,000 rubles. As a result, the document recorded in January the employee's debt to the organization in the amount of 6,747 rubles. Please note that the employee's debt in the document is indicated in red and with a minus.
At the same time G.D. Vaskina was paid 1,000 rubles less than required. The fact that the calculation was corrected manually is evidenced by the presence of a picture in the form of a stylized pen in the first column of the table.
In February, the calculator discovered his mistake and decided to fix it manually. For the amount of the overpayment in January, he decided not to pay in February. That is, again in the document "Salary payable to organizations" I manually corrected the amount payable.
Please note that the program displayed the underpaid amount in the "Deferred" column in black and with a plus sign. A little later we will see that the calculator did not actually pay off the employee's debt. Of course, in fact, no one owes anyone. But the program doesn't know about it yet. At the moment, there are two debts hanging in it:
- the employee's debt for January in the amount of 6,747 rubles,
- the debt of the organization to the employee for the same amount.
In March, the calculator, for a reason known only to him, again E.I. Akimova paid a little more than the program charged.
We are considering a simplified model example. In practice, where there are many employees, there are many different types of settlements, the calculator very quickly loses control over the arising debts. Therefore, the program must have mechanisms to quickly detect them. First of all, these are reports.
Let's generate a report "Summary of accruals and deductions by organization" with a selection by employees E.I. Akimova, G. D. Vaskina and R.A. Gorin This is a very popular report among calculators.
We see that at the beginning of January 2012 there is a debt of the organization to employees in the amount of 91,794 rubles. You can itemize this debt by employee. But it is very difficult to determine with the help of this report in what month it was formed. To do this, it is better to use the report "Debt structure of organizations".
In this report, you can clearly see not only to whom our organization owes, but also in what month these debts were formed. Let's assume that this debt was discovered only in December 2011. The question arises how to pay it off. Very simple. We draw up the document "Salary payable to organizations", for example, dated December 27, 2011 and in the "Accrual month" variable we indicate "August 2009".
After submitting this document, again generate the above reports and make sure that the organization's debt to employees for August 2009 has been eliminated. Hot on the heels, we will make very important comments.
The report "The structure of organizations' debt" allows you to determine the month of the formation of the organization's debt to employees.
To pay off the debt of the organization for the last month, it is necessary to draw up a document "Salary payable to organizations" for the month of the debt.
Let us remind you that the salary for March was paid on April 5. Let us now generate a report "The structure of organizations' debt" for the period 01.01.2012-05.04.2012.
Please note that the report generates both the debts of the organization and the debts of employees in the context of months.
- E.I. Akimova overpaid 6747 rubles in January. In February, due to inexperience, the calculator underpaid 6,747 rubles to her, hoping that the program would take into account his debt to the organization. I didn’t take it into account. In March, the calculator overpaid again, but already in the amount of 1,747 rubles.
- G. D. Vaskina the calculator monthly underpaid 1000 rubles.
- R.A. Gorin for the first 4 months has no debts to the organization and the organization has no debts to him.
Different types of debt are paid off in different ways. Let's consider them. Recall that we are considering a situation when the checkbox "Mutual payments for wages are carried out in the context of the months of its accrual" is set.
1.1. Repayment of the employee's debt to the organization
In order to keep the employee's debts to the organization, for example, in April, it is necessary to transfer all or part of the employee's previously formed debts to this month using the Debt Transfer document.
To fill in the tabular part of the document, it is most convenient to use the "Fill \ By debt" button. In this case, the program will automatically find all employees who have outstanding debts.
The command "Fill \ List of employees" opens an auxiliary form in which you must specify the conditions for selecting employees and the "Month of debt arising". Debt amounts in the "Transfer in size" column may appear only after clicking on the "Calculate" button. The fact is that not all employees who meet the selection criteria may have a debt to the organization.
And so the debt was transferred. But, in order to keep it from the employee when paying the salary, it is necessary that there is something to withhold from. That is, we need to calculate the salary for April. After that, as usual, we form the document "Salary payable to the organization".
The document "Salary payable to the organization" repaid the debt of E.I. Akimova in front of the organization. This can be seen with the help of the report "The structure of organizations' debt", but for the period 01.01.2012-07.05.2012.
Negative amounts in the “Final Balance” column have disappeared. That is, there are no employees who owe our organization. However, there is a debt of the organization to its employees.
1.2. Repayment of the organization's debt to the employee
Remember, our calculator overpaid E.I. Akimova 6,747 rubles, and then underpaid the same amount. So he thought to pay off the employee's debt. This is not true.
If the checkbox "Mutual settlements of wages are carried out in the context of the months of its accrual" is set, then the debts of the organization and the debts of employees are accounted for separately. They don't automatically repay each other.
They must be repaid separately.
So, in order to pay off the debt to E.I. Akimova for February, it is necessary, for example, in April to draw up a document "Salary payable to organizations", indicating the month of accrual in February.
The report also shows the organization's debt to G.D. Vaskina. During the quarter, 3000 rubles came up, 1000 rubles a month. To pay off it, you will have to issue three documents "Salary payable to organizations" for January, February and March, respectively.
One document “Salary payable to the organization” cannot pay off the organization’s past debt to the employee together with the payment for the current month.
The procedure for paying off employees' debts.
- With the document "Payroll to employees of organizations", make payroll for July.
The procedure for repayment of the organization's debts to employees for the past months.
In the current month, we draw up the document "Salary payable to the organization". In the "Accrual month" variable, indicate the month for which the debt is repaid.
2. Accounting for debts without detailing by months of their formation
To organize the accounting of debts without detailing by the months of their formation, it is necessary in the "Setting up accounting parameters" form, on the "Payment of wages" tab, uncheck the "Mutual payments on wages are carried out in the context of the months of its accrual".
Let's repeat our experience, but only with the unchecked "Mutual settlements of wages are carried out in the context of the months of its accrual." And after that, we will again generate the report "The structure of organizations' debt", but for the period 01.01.2012-05.04.2012 the report.
What catches your eye?
- There is no division by month... We see different types of debt, but there is no information in what month it was formed.
- Debts of different types add up... At Akimova E.I. in January there was a debt to the organization in the amount of 6,747 rubles. In February, her salary was underpaid for this amount, that is, the organization had a debt to the employee. As a result, no one owes anyone. The program took into account mutual debts. There was only a debt to the organization in the amount of 1,747 rubles.
- Debt for previous periods is summed up... Our organization owes Vaskina G.D. 3000 rubles. But now, how this debt was formed, now we cannot find out from this report.
Let's calculate the salary for April, pay it and analyze the result of the payment.
E.I. Akimova... If this employee had no debts, then the document would have paid her an amount of 53,253 rubles. Instead, he reduced it by the amount of the employee's debt: 51506 = 53253-1747.
G. D. Vaskina... If the organization had no debts to this employee, then the document would have paid her the amount of 41,847 rubles. Instead, he increased it by the amount owed to the employee: 44847 = 41847 + 3000.
A simple and important conclusion can be drawn from this.
If the checkbox "Mutual settlements of wages are carried out in the context of the months of its accrual" is unchecked, then both types of debts can be repaid with one statement. But not necessarily.
When the checkbox "Mutual settlements of salaries are carried out in the context of the months of its accrual" in the document "Salary to be paid to the organization" in the "Pay" variable, the "Debt" value becomes available. This means that an organization's debts can be paid in two ways.
- Different statements.
- One statement.
Different statements.
First, we draw up the document "Salary to be paid to the organization" with the nature of the payment "Debt". In this case, he will pay off only the debt that was formed at the beginning of the month. Then, as usual, we draw up the document "Salary to be paid to the organization" with the character of payment "Salary".
There is one subtlety here. In the document “Salary to be paid to the organization” with the nature of payment “Debt”, it is impossible to indicate the month for which the payment has already been made as the month of accrual. Only a month in which there was no payment yet. For example, in our example, G.D. Vaska's debt can be repaid in the month of accrual in April, and not earlier.
One statement.
To do this, in the document "Salary payable to the organization" it is necessary to establish the nature of the payment "Salary". In this case, the document will pay total amount the salary for the current month and the organization's previous debts that have run up at the beginning of this month.
By the way, paying in two bills is very convenient way... In this case, in the journal "Salary to be paid to the organization" it will be possible to select documents with the nature of the payment "Debt".
So, what do we have if the checkbox "Mutual settlements of wages are carried out in the context of the months of its accrual" is unchecked.
- The employee's debt is automatically paid off at the next salary payment.
- The organization's debt can be repaid simultaneously with the payment of the current salary (the nature of the payment "Salary") or a separate statement (the nature of the payment is "Debt").
3. Examples of arrears
Regardless of the reason for which this or that debt has arisen, it is repaid in one of the ways described above. Therefore, these examples are given only in order to understand the mechanism of arrears and, if possible, prevent them.
We have already considered the simplest cause of debt. This is when the calculator, at his own discretion, manually corrects the results of the calculations in the salary payment document. Let's look at other examples as well.
3.1. An employee received an advance payment and quit.
A.K. Kalinina received an advance payment on January 16, 2012, and quit her job on January 18. From the analysis of the report "The structure of organizations' debt" it is easy to see that in the demo base behind the organization in front of A.K. Kalinina has a debt of 80,823 rubles, which was formed in August 2009. Let's extinguish it.
Let's make sure that the salary of A.K. Kalinina is equal to 92,900 rubles. After that, we will perform the following operations.
- On January 16, 2012, we will pay an advance payment of 50%, that is, 46,450 rubles.
- We will issue a personnel order for dismissal from January 18, 2012.
- For simplicity, we will assume that no compensation, no deductions, no severance pay should be calculated upon dismissal.
- Let's calculate the salary of the dismissed employee for January.
- We will issue a document for the payment of salaries.
When performing the 5th step, we will notice that the program in the tabular section of the document "Salary payable to organizations", employee A.K. Kalinin does not substitute. She has nothing to pay! Judge for yourself. The employee was paid a salary for January in the amount of 40643.75 rubles. From this amount, personal income tax must be withheld in the amount of 5284 rubles. She is entitled to 35359.75 rubles in her hands. But she has already received 46,450 rubles in advance. Consequently, its debt to the organization is 11090.25 rubles.
Let's make sure the program isn't wrong.
You can make a refund using the document "Receipt cash order" with the operation "Return Money an employee ".
In addition, we must remember that the program does not register personal income tax deduction. Indeed, upon payment of an advance, it is not withheld, and the salary of the dismissed employee was not paid. On the contrary, he should have.
It is possible to make sure that personal income tax is not really withheld by the absence of a corresponding entry in the accumulation register "Personal income tax payments to the budget". Easier according to the report "Register tax accounting on personal income tax ".
It is necessary to register the withholding of personal income tax with the document "Adjustment of accounting for personal income tax, insurance premiums and UST", tab "Personal income tax withheld". There is also an alternative, but completely not obvious way. This is to re-conduct the document "Salary payable to organizations" with the operation "Planned advance".
In a normal situation, personal income tax is not withheld from the advance. But our situation is a little different. The employee received an advance payment and quit. There was payroll, but it did not cover the advance paid. Therefore, when the advance payment is repeated, he withholds personal income tax. It should be remembered that with this withholding personal income tax the program does not check the employee's debt repayment.
You need to apply only one of the ways. Otherwise, there will be a doubling of the withheld personal income tax.
A small retreat or topsy-turvy.
It is known that it is not necessary to withhold personal income tax from advances. In the program, he is withheld while paying wages. However, I somehow came across a database in which everything was exactly the opposite.
Documents "Payment of salaries of organizations" with the nature of payment "Planned advance" withheld personal income tax. But the same documents, with the nature of the payment of "Salary", personal income tax was not withheld. In the end, the program counted everything correctly. Nevertheless, even the calculator of this organization was still uncomfortable. Well, how is that? It doesn't have to be that way!
As is very often the reason is the elementary inability to work with the program. The "error" turned out to be simple, but it was not easy to identify it, since there is no apparent reason for the analysis. And the reason turned out to be in the wrong sequence of actions.
Instead of a sequence: payment of an advance payment, salary calculation, payment of salary, the user first calculated the salary, then paid the advance, then paid the salary. But, if the salary is accrued and the user pays an advance, then the program withholds the advance from the entire amount of the accrued salary.
3.2. An employee received an advance payment after illness
In practice, there was also such a situation.
The employee was sick in the period from 13.04.2012-24.04.2012. After going to work, he received an advance payment on April 26 in the amount of 5700 rubles. In April, he received a salary in the amount of 3489.43. As a result, the employee's debt was formed in the amount of 2210.57.
It is much easier to find this error if the checkbox "Mutual salary payments are carried out in the context of the months of its accrual" is checked. In this case, the report "The structure of debt of organizations" shows us immediately in which month the debt was formed. It remains to analyze the documents of this month with the help of the transcripts of this report.
If the checkbox "Mutual settlements of wages are carried out in the context of the months of its accrual" is unchecked, the report "Structure of organizations' debts" will have to be generated for each month. But even after the month in which the debt was formed is found, it will not be easy to understand the reasons for its formation.
The program allows you to prevent such debts of employees. To do this, in the settings of the accounting parameters, on the "Payment of salaries" tab, set the flag "Consider not outputs" when paying an advance.
3.3. Salary paid and accrual removed
Sometimes it happens. There is a document for the employee "Salary payable to organizations" with the character "Salary". There are no manual adjustments in it. This means that it is filled in on the basis of the data in the registers recorded by the document "Payroll to employees of organizations." However, for some reason, the document "Payroll to employees of organizations" is absent in the database.
This means one thing. For some reason, after the salary was paid, he was removed. This led to the employee's debt to the organization.
3.4. Hidden manual editing
Most of the errors are due to an elementary inability to work with the program. Instead of learning the program, some users tailor it to the desired result. They do not think at all about what the consequences will be. The main thing is that the required amount is in the statement. Here is an example that I had to deal with.
In the document "Salary payable to organizations" there is the nature of the payment "Advance payment for the first half of the month." Not all users know that the payroll for the first half of the month must first be performed. They also do not know that in the program it is possible to pay not only an estimated advance, but also an advance in a fixed amount.
How do such users act. Make a monthly salary calculation. Then they draw up a document "Salary payable to organizations" with the nature of payment "Salary". But since in fact he wants to pay an advance, then after filling in the tabular part, he changes the nature of the payment to "Advance by calculation for the first half of the month" and manually adjusts the payment amount.
Programs with any correction in the first column of the tabular section automatically displays the handle. Indicates that the calculated data has been manually adjusted.
But our user is more cunning than the program. In the second column, he manually sets the checkboxes "Sign of automatic calculation". Now, visually, no one (including the calculator himself) will guess that the calculation has been manually corrected.
4. Caution
Such a situation is quite possible. The calculator worked for some time with the option of accounting for debts by months of their formation. Something he didn't like about this, and he switched to the option without detailing by month of accrual. Or vice versa.
Is it safe to arbitrarily, that is, in any period, change the state of the flag "Mutual salary payments are carried out in the context of the months of its accrual."
For definiteness, we will again rely on our model example. Suppose that in April the debt repayment documents were not completed. In this case, changing the state of the flag "Mutual payments for wages are carried out in the context of the months of its accrual" in one direction or another is quite harmless. You can verify this by generating the report "Structure of debt of organizations". Depending on the state of the flag, it will form the debt either with detailing by month, or without detailing. At the same time, there is no need to repost the documents.
This suggests that regardless of the state of the flag the program always keeps track of debts by month of their accrual... Simply by choosing one or another state of the flag, the calculator chooses a way to pay off the debt.
The situation will be different if the debt is paid off. For example, the accounting was conducted without detailing by month for the entire first quarter. In April, the debt was repaid and the flag "Mutual settlements of wages are carried out in the context of the months of its accrual" was set.
The report "Structure of Debt Organizations" will again show us the debts by months. And this is despite the fact that when the accounting was kept without detailing, all the debt was paid off.
Since we have changed the state of the flag, the program now does not see the previous method of debt repayment... Give her the method that corresponds to the given state of the flag. This means that it is necessary to cancel the previous method of debt repayment and perform debt repayment in a manner consistent with the accounting of debts by month. Of course, the opposite is also true.
These procedures can be quite time consuming. Therefore, it is best to decide from the very beginning which state of the flag "Mutual payments for salaries are carried out in the context of the months of its accrual" is more suitable for you.
Conclusion
The flag "Mutual settlements of wages are carried out in the context of the months of its accrual" has been ESTABLISHED.
The procedure for paying off employees' debts to the organization.
- With the document "Transfer of the debt of employees of the organization", transfer the debt of employees to the month in which it is planned to repay this debt. For example, for July.
- With the document "Payroll to employees of organizations", make payroll for July. This must be done in order for the program to have something to keep the debt from.
- Draw up the document "Salary payable to the organization". With a simplified accounting of mutual settlements, he will also pay off the debt. If the flag "Simplified accounting of mutual settlements" is unchecked, then it is additionally necessary to issue payment documents.
The procedure for repayment of the organization's debt to employees.
In the current month, we draw up the document "Salary payable to the organization". In the "Accrual month" variable, indicate the month for which the debt is repaid (the month the debt was formed).
The flag "Mutual settlements on salaries are carried out in the context of months of its accrual"
- In the current month, it is possible to pay off the employee's debt to the organization only if the salary is accrued to him for this month.
- If the salary for the current month is accrued, then the document "Salary to be paid to the organization" with the value "Salary" set in the "Pay" variable repays both types of debts: Debt of the organization and Debt of the employee.
- If in the document "Salary to be paid to the organization" in the variable "Pay" set the value "Debt", then regardless of the presence of payroll for this period the document will pay off only the organization's debt to the employee.
It is necessary to take as a rule monthly, after each salary payment, independently monitor the arising arrears. To do this, you can use the appropriate reports and treatments.
- The report "Structure of debt of organizations".
- Report "Register of tax accounting for personal income tax".
- Organization Payroll Recalculation processing.
In the "Setting up accounting parameters" form, on the "Payroll" tab, set the "Consider absenteeism" checkbox. This will avoid the occurrence of employee debts to the organization. Any recorded absenteeism in the organization in the first half of the month and the subsequent payment of an advance (excluding absenteeism) will lead to the formation of debt to the organization.
The topic of today's article is the transition of the 1C: Salary and personnel management program from version 2.5 to version 3.0.
The options for transfer will be considered, what and where to transfer, as well as what must be checked after transfer. There are more than enough problems with transferring data between reactions, then we will consider the most common ones and analyze their solution. The developers of the program offer two options for switching from ZUP 2.5 to 3.0. In the article, we will look at the advantages and disadvantages of both options, so that you can draw a conclusion for yourself which transfer method you should use.
Reason for switching to ZUP 3.0 revision
The reason for the transition to the new version of the ZUP is the removal from support from 2018 in version 2.5 of the change in legislation. Firm 1C has published the corresponding information letter No. 22222 dated 11/18/2016. Here are excerpts from this letter regarding the revision of ZUP 2.5:
- The possibility of delivery will be provided annual reporting for 2017;
- There are no plans to support the 2018 legislation in the released updates;
- Users of revision 2.5 of the "Salary and personnel management" configuration of the PROF and basic versions, who for some reason do not want to switch to revision 3 after the end of limited support, can upgrade to a more expensive product 4601546081506 "1C: Salary and personnel management 8 CORP" ...
However, it should be noted that ZUP revision 2.5 in 2018 remains for support in standard solutions of "1C: Management manufacturing enterprise"And" 1C: Integrated Automation ". However, there is no standard data exchange for transferring the results of the RFP calculation from SPM 3.0 to these configurations.
If in the 1st quarter of 2018 there is a change in legislation, then it will no longer be possible to submit reports from ZUP 2.5 Basic or PROF. Therefore, 1C recommends that the issue with the transition to the new edition be resolved in advance.
"1C: Salary and Human Resource Management" version 3.0 has a number of significant advantages over the previous edition:
- Mobile app;
- Employee's personal account (self-service concept);
- More convenient and flexible staffing table(different options for conducting);
- The ability to register two personnel events in one day (for example, hiring on one day and immediately a business trip);
- Functionality for combining positions (various options for combining and calculating wages are provided);
- Duplication of personnel and settlement documents is excluded (now the documents are uniform, access is delimited by roles: personnel officers can see and edit only their part in the document, calculators their own). The problem of not calculated (forgotten) personnel documents disappears. For example, earlier in 2.5, the dismissal of an employee was registered with several documents, now it is one document;
- Implemented payments to former employees, and even not to employees at all, but to third parties individuals(earlier for this it was necessary to issue a "fictitious" hiring);
- The possibility of correcting documents in the current period has been implemented (for example, recalculation of paid leave and the correct reflection of this operation in 6-NDFL);
- The level of automation of the formation of a regulated 6-NDFL report has been significantly improved (in 99% of cases, the report is generated automatically and does not require manual adjustments)
Preparing for data migration
Before starting the data transfer, you need to close the period in the old salary base. Those. calculate wages and it is desirable to register the payment (but this is not critical, it can be reflected already in the new database). You also need to delete all marked objects for deletion. It is advisable to carry out the procedure for testing and correcting the infobase.
Important! Before transferring, you need to update ZUP 2.5 to the latest current release.
To start data transfer, you need to run the corresponding assistant in ZUP 3.0. To do this, you need to go to the "Administration" section and select the "Transfer data from previous programs" option.
A quick tour of data migration options
The developers have provided two options for data transfer. For convention, we will give names to these two options and very short description(more detailed description and the differences will be described later in this article).
« Transfer of balances"- the minimum amount of information is transferred, sufficient to start keeping records in new edition... At the same time, information is not transferred, which obviously cannot be qualitatively transferred due to differences in the accounting methodology or in the structure of programs. This transfer option is used by default (this is the option recommended by the 1C developers). This transfer option can be used starting from any period in the middle of the year, all data will be transferred to the new program to calculate average earnings and submit reports on personal income tax and contributions. But the calculation of wages will be carried out only on the basis of the initial data (all previous periods will not be taken into account).
« Complete transfer"- in this option, data for all past periods is transferred, as a result, in the new ZUP 3.0 database, it will be possible to generate reports for past periods (personnel and calculated). Unused or infrequently used information is being carried, which unnecessarily increases both the transfer time and the likelihood of an erroneous transfer.
Therefore, such an opportunity may be in demand, for example, for organizations with a simple remuneration system, with a small number of employees and the amount of accumulated data.
Note! If in ZUP 2.5 you kept records of management wages (the so-called "management accounting"), then these data will not be transferred to new base not one of the options. This is due to the fact that ZUP 3.0 does not provide for management accounting of wages.
Data transfer step by step
At the first step, we select the type of the initial data source. Or in other words, from which program we will transfer.
At the second step, the transfer wizard will offer you to select the database from which you want to transfer data.
Next, you need to configure. By default, the wizard offers the option "Transfer residuals". For this option, you need to set the start date for accounting in the new database. For example, if we set the date to November, then the balances as of the end of October will be carried over.
- Use the new features of personnel accounting and payroll (the default option is transfer by balances);
- Use the accruals of the previous program (the second option is a full transfer).
If you choose a complete transfer, then you will need to specify the beginning of the calendar year, from which you will need to transfer data.
Transfer of balances
As noted above, for this transfer option, the month of the start of operation should be indicated. The algorithm transfers to the beginning of the specified period all the necessary data for past periods for delivery personal income tax reporting and calculating the average:
- To calculate the average salary (for FSS benefits - for the previous three years, for vacations and other cases - for the previous 15 months);
- For calculating personal income tax and for calculating insurance premiums (if the start date is not January, i.e. not the beginning of the year).
In addition, personnel and calculation data will be transferred (not all data will be transferred, but only those that are used on the date of the start of accounting in new program):
- Data about organizations, departments, positions and employees and everything related to them, for example, work activity, family composition, etc.;
- Types of settlements (accruals and deductions);
- Data for filling in personal cards of employees (T-2);
- GPC contracts;
- Current parental leave;
- Personnel placement of employees as of the beginning of the operation period in the new program;
- Balances due to mutual settlements with employees.
If the employee is no longer working on the transfer date, i.e. was dismissed, the data for this employee will not be transferred to the new program. Or, for example, if the position at the time of the transfer is not occupied by anyone, it will also not participate in the transfer.
A very important point regarding the transfer of settlement types (accruals and deductions). Only regulated calculation methods are involved in the transfer. This means that calculation types in which an arbitrary formula is involved will not be transferred to this variant. They will need to be created and assigned to employees in the new program again.
The staffing table is not transferred, it is created in the new program based on the staffing table as of the date of commencement of operation. Manual adjustments will be required to bring it to target. Moreover, manual adjustment of the staffing table is relevant for both transfer options.
The data for the T-2 card is transferred not by documents, but by entries in the corresponding registers. In the new program, you will have the opportunity to analyze the employee's work history, but you will not be able to "fall through" into the document and correct something in it.
If at the time of the transfer you had employees who were on paid no-shows (for example, sick leave, vacation, business trip, etc.), then this fact will be transferred to a special document "Periods paid before the start of operation".
What does not carry over in this variant:
- Vacancies;
- Salary plugs from the staffing table;
- Types of calculations with arbitrary formulas;
- Information for personnel analysis reports (for example, a set of personnel changes or hired and dismissed employees, etc.);
- Information for calculated analytical reports (for example, a set of charges for the period before the start of operation);
- Information for payment by tariff categories (the difference in calculation methodologies is 2.5 and 3.0). For such employees, it will be necessary to assign new charges provided for this situation in ZUP 3.0 (this is also relevant for the Full transfer option);
- Information about the loans of the employees. In the new database, it will be necessary to re-register information on loans, and taking into account the already partially repaid debt (in a full transfer, loans are transferred);
- Temporary personnel transfers. When the transfer date ends already in the new ZUP database. In this case, there may be a problem with the division and the schedule, namely, after the end of the transfer, there will not be an automatic return to the previous values. This is due to the fact that only the data slice is transferred to the beginning of the operation period, and a situation may arise that the department and schedule are not involved with anyone and, as a result, will not be transferred;
- Details of payment orders for personal income tax. At the time of this writing, all data for reporting 6-NDFL and 2-NDFL are perfectly transferred. But there is no such information as the details of payments for personal income tax. They may be required to form a tax accounting register for personal income tax.
Complete transfer
In this option, in the settings, we indicate the year from which you want to transfer the data. Accordingly, all data from the specified year is transferred, including all documents.
It is important to understand that although the option is conditional and called complete, in fact not all documents are transferred. Some of the information is transferred by records in registers, for example: business trips, absenteeism, sick leave, etc.
Here's what's carried over in this variation:
- Data about organizations, departments, positions and employees and everything related to them, for example, work activity, family composition, etc. Even those data that are no longer used at the time of the transfer (i.e. all those that were valid for the period);
- Accruals and deductions. Everything will be transferred with a regulated calculation method. They also carry over with arbitrary formulas, but they will definitely need to be checked;
- Staffing table. As in the option of transferring the remainders, the staffing table is not completely transferred, but is created in a new database based on the staffing data. Those. the full staffing table is not transferred, manual adjustment will be required;
- Data for calculating average earnings;
- Data for personal income tax accounting and insurance premiums;
- Data on mutual settlements with employees.
List of documents to be transferred (they can be opened and viewed in the new database):
- Recruitment;
- HR translation;
- Dismissal;
- Parental leave (including those that have expired);
- Return from parental leave;
- Performance list;
- Application for deductions for personal income tax;
- Cancellation standard deductions Personal income tax;
- Application for confirmation of the offset of advances on personal income tax.
All other data are transferred directly to accounting registers.
Comparison of transfer options
An important point. In a typical data transfer mechanism, provide for the following scenarios for combining databases:
- Organizations from several ZUP 2.5 bases into one ZUP 3.0 - this migration scenario is supported;
- Organizations from one ZUP 2.5 to separate ZUP 3.0 databases - such a migration scenario is NOT supported (it can be implemented in a non-standard way).
Data transfer result
To see the result of data transfer to ZUP 3.0, you need to go to the "Data at the start of operation" document log.
This journal contains the following types of documents:
- Initial standard placement;
- Wage arrears;
- Periods paid before the start of operation.
The personnel data is transferred to the "Initial staffing" document view. In it, respectively, you can see:
- all employees;
- their positions and the date they were hired;
- divisions;
- current planned charges;
- the number of bets taken;
- option for calculating an advance;
- work schedules;
- as well as the remnants of vacations.
The document "Arrears of wages" contains the following information (the document is available for editing):
- A list of employees;
- Subdivisions;
- The amount owed.
The document type "Periods paid before the start of operation" contains the following (these data will be taken into account when calculating wages):
- A list of employees;
- Payment period;
- Period type (for example, sick leave, etc.).
Information about the employees of the organization is transferred to the standard directory "Employees". It is located in the "Personnel" section. The date of admission is recorded directly on the employee's card (since there is no separate document for this).
Information about deductions of personal income tax transferred to a separate document. This document is located in the section "Taxes and contributions", called the document "Application for deductions for personal income tax" (standard, personal, property and social).
All other documents, including data for the formation of reports, are located in the documents "Data transfers". The documents are located in the "Administration" section.
Information can also be entered in the "Data transfers" documents manually.
In the “Data transfer” document journal, the “Number” field contains the document code (or, in other words, the document type).
Below is the decryption of the codes of the documents "Data transfers":
- TDK- Information about employment contracts;
- RKD- Personnel information for the formation of the T-2 card;
- Rtp- Data on holidays of all kinds;
- IL- Deductions on writ of execution;
- ZP_SZfss- Initial data for calculating average earnings for benefits;
- ЗП_СЗо- Initial data for calculating average earnings for vacation;
- Personal income tax- Data of tax accounting of personal income tax;
- PSS- Benefits for FSS funds, for reflection in 4-FSS;
- SV- Accounting data on insurance premiums.
There are also additional codes for these documents, they are used if you have chosen the full transfer option:
- ДнСост- Information about the absence of employees;
- Rtp- Register of vacations;
- CCA- Actual vacations;
- RFP- Data on all accruals and deductions of employees;
- WIP- Data on all accruals and deductions for employees for the formation of codes, pay slips, etc.;
- ZS- Calculations for loans;
- OT- Detailed data on mutual settlements to generate information about debt;
- DZP- Mutual settlements for depositors.
Checking the transfer
For both transfer options, a totals reconciliation is required. What you should pay attention to first of all:
- Subdivisions;
- Work schedules;
- Types of accruals and retention (the possibility of using new features in edition Z.0);
- Personal data of employees (as an option, you can print personal T-2 cards and distribute to employees for verification against signature);
- The staffing table (in both options of the transfer, you need to complete it manually);
- Leave balances (standard report "Leave balances");
- Planned accruals (standard report "Salary / Analysis of payroll by accruals");
- Planned deductions (universal report on the “Planned deductions” register);
- Wage arrears (standard report "Wage arrears").
There is no special report in ZUP 3.0 to check the data transfer for calculating average earnings. Alternatively, reconciliation can be performed using a universal report (section "Administration" - "Print forms, reports and processing" - "Universal report").
The data for calculating the average is written directly to the registers:
- Accumulation register "Time data for calculating the average (general)";
- Accumulation register "Data on accruals for calculating average earnings (total)";
- Accumulation register "Data of policyholders for calculating average earnings (FSS)";
- Accumulation register "Data on accruals for calculating average earnings (FSS)";
- Register of information "Time data for calculating the average (FSS)".
To reconcile data on personal income tax in ZUP 3.0, you can generate standard reports: Personal income tax card, Analysis of contributions by month, etc.
The best way to reconcile the results of the transfer is to reconcile the payroll results in ZUP 2.5 and ZUP 3.0 for the first periods of operation after the transition.
Question: a debt to an organization from a dismissed employee
Answer:
Question: ZUP 3.0 Refund of personal income tax dismissed employee
Answer:
Question: How to get the tariff rate of a dismissed employee
Question:
When studying 1C ZUP 3 it turned out that the program in the salary reports shows the balance for the month of accrual ( salary balance), and not by month of payment ( accounting balance), as it was in ZUP 2.5. How to modify the program in order to see the balance for the month of payment?
Answer:
✅ Seminar "Life hacks on 1C ZUP 3.1"
Analysis of 15 life hacks for accounting in 1s ZUP 3.1:
✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
Now no modifications are required, this functionality is implemented in a typical configuration, starting from the release ZUP 3.1.4.120.
Let's look at an example. Employee Arsenyeva V.S. in February, the salary was charged.
Payment of salaries takes place already in March 05.03.2018.
Earlier in 1C ZUP 3 in salary reports ( Payroll, Complete set of accruals, Salary analysis by employee etc.) in a similar situation, the fact of payment of the February salary was always included in the reports for February, despite the March payment date, i.e. by month of accrual / payment, not by date of payment.
Now in 1C ZUP 3.1.4 it became possible to implement the formation "Accounting balance", i.e. so that the fact of payment falls into the report of the month in which the payment took place.
For this you need to Additional settings(menu section Customization) set the switch " Show mutual settlements: according to accounting data«.
After performing this setting, you need to reopen the reports, if they were open at the time of changing this parameter, and generate them again. In the report Payroll the February wage payment that occurred in March will go into the March report, and the February report will show the January wage payment made in February. At the same time, the February leaflet at the end of the month will indicate the remainder of the unpaid salary for February (more precisely, not only in the February leaflet, but also in all months where the final payment occurs next month).
We can see a similar picture in the report. Salary analysis by employee and A complete set of charges, deductions and payments. In this case, the report for February will reflect the payment for January and the balance at the end of the month with arrears at the end of February.
To be the first to know about new publications, subscribe to my blog updates:
It is easy to verify this by analyzing the following accumulation registers.- Accumulation register "Settlements with employees of organizations".
- Accumulation register "Monthly salary of organizations".
Return of unduly withheld personal income tax in 1C: Enterprise Accounting 8
We start by calculating wages for November, taking into account the fact that the last working day was November 2.
Open the section "Salary and personnel", "Salary", "All charges" and by the button "Create" add new document for payroll calculation for November.
On the "Personal Income Tax" tab, we see information about the calculated taxes, as well as the amount of deductions applied. The amount of personal income tax to offset is also reflected on a separate line on the Payout Adjustments tab.
We post the document and look at the transactions
Open the tab "Salary and personnel", "Personal income tax", "All documents on personal income tax"
We click the "Create" button and select from the list "Refund of personal income tax"
Fill in the empty fields of the opened document:
- the month in which we make the tax refund;
- the employee to whom we are refunding personal income tax;
- the date of receipt of income and the amount of tax.
We draw and close the document.
To check, we will form a payroll. Open the tab "Salary and personnel", "Salary", "Salary reports" and select "Payroll"
We indicate the period, organization, employee and click the "Generate" button.
- How to get a Metro Cash & Carry card for an individual - getting a card and a list of documents Metro card registration
- An example of a settlement reconciliation act
- How to withdraw money from YouTube (YouTube) and Google Adsense (Google Adsense) to a Sberbank card: A Complete Guide
- Active income: types and creation of sources