How to pay an advance in 1c 8.3 accounting. "1C Accounting Enterprise" edition "3.0": setting up an advance payment and parsing a new document "Execution list
An advance payment in 1C 8.3 ZUP means a certain prepayment, which is issued in advance on account of the forthcoming wages... If at the time of the advance payment the organization did not have a salary debt to its employee, then this amount is already a debt of the employee himself. If planned, the amount of the advance will be deducted from it.
In this article, we will consider step by step, for beginners, the calculation and accrual of advances in 1C ZUP 8.3.
Advance payment can be calculated in different ways:
- fixed amount,
- % of the employee's payroll,
- calculation of wages for the first half of the month.
Initially, the type of advance payment in 1C ZUP is set by personnel documents, changes in wages, advance payments, etc. Within the framework of this article, we will set up an advance payment when hiring.
We have created an employee hiring, and switched to the "Remuneration" tab. In the lower part of the window, from the corresponding drop-down list, you can select one of the methods for calculating the advance, which were mentioned earlier. In this case, an advance payment to Alexander Matveyevich Vankov will be paid in the amount of 35% of the tariff (wage fund). By default, this value was equal to forty percent.
All this data will be displayed in the employee's card.
In the figure, you can see that the wage fund is 10,000 rubles, therefore, the amount of the advance will be 3,500 rubles.
Advance calculation
The calculation of the advance in the program 1C 8.3 ZUP 3.1 is made only if in the previous paragraph you indicated that it is paid by "Settlement for the first half of the month".
As in the case of payroll, before calculating the advance payment, it is necessary to enter into the program all the days of the employee's absence.
Suppose that our employee S.N.Bazhova took leave without pay for the period from August 7 to August 8, 2017 inclusive. We must reflect this data in the program. At the same time, in order for this failure to appear when calculating the advance, as well as when calculating wages, the "Calculation approved" flag must be set in the document itself.
Now you can proceed to the calculation of the advance. Go to the "Salary" section and select "All charges".
In the list form that opens, click on the "Create" button and select the appropriate item, as shown in the figure below.
The document header is filled in as standard. In this case, we make the accrual until August 15, 2017. After specifying all the data, click on the "Fill" button and all the necessary data will be included in the document automatically.
In the figure below, we see that employee Bazhova S.N. indicated only 9 days worked instead of 11 according to the standard. Thus, the amount of the advance was calculated on the basis of a salary of 70,000 rubles for 9 days.
Please note that, unlike payroll, this document does not actually pay. He only calculates the amount of the advance.
In addition to calculating the advance, this document also reflects deductions, for example, on writs of execution and personal income tax. All these data, as well as the accrued amounts, are subject to manual adjustment. An example is a personal request of an employee to pay a larger or smaller amount as an advance.
Please note that employee Vankov A.M. was not included in the document. This happened because earlier we set him an advance payment in the amount of 35% of the payroll. In this regard, the advance payment can be made without an accrual document.
Advance payment
You can start paying an advance immediately for those employees for whom it is charged either in a fixed amount or as a percentage of the payroll. Be careful, because in this case, those employees who were absent from the 1st to the 15th (for example, unpaid leave, etc.) will not be included in the list.
Go to the "Payments" section and select the "All statements" item.
In the window that opens, you can choose the way in which the advance payment will be made.
In the header of the created document, in the “Pay” field, select the “Advance” item and indicate for which month it needs to be paid. After that, click on the button "Fill.
For those employees whose advance is paid as a percentage of the payroll, or in a constant amount, the amount of the advance will be automatically calculated and included in the tabular section of the document. For those whose advance payment is calculated for the first half of the month, the numbers will also be displayed in the document, if the corresponding accrual described by us earlier was made earlier.
Each employee is obliged to fulfill his duties stipulated by the employment contract in good faith, and each employer is obliged to pay wages in full and on time. As established by article 136 of the Labor Code, wages must be paid at least every half month. The date of its payment must fall within 15 calendar days from the date of the end of the period for which it was charged. Payment for the first half of the month is conventionally referred to as "advance payment".
From point of view civil code payment of an advance payment is an advance payment for the delivery of goods, performance of work or provision of services. One party transfers the advance payment to the other in the presence of counter obligations or contractual relations as security for the fulfillment of its obligations before the commencement of the fulfillment of the counter obligation.
The advance payment must be distinguished from the deposit. The advance payment differs from the deposit, that in case of non-performance of the contract, the transferring party responsible for non-performance of the contract loses the deposit. If the party that accepted the deposit is responsible for the non-performance of the contract, then the deposit is returned in double amount. When issuing an advance payment, this rule does not apply. Advance payment is part of the fulfillment of obligations, and not as a form of security.
Labor legislation does not have a direct definition of the term "advance". The meaning of this term can be interpreted as a certain notional amount that is paid to an employee in the middle of the month and does not directly depend on the quantity and quality of labor. The amount of the previously paid advance is reduced by the wages calculated and paid at the end of the month.
Therefore, instead of the term “advance”, the more formal term is often used - “salary for the first half of the month”. Instead of "Payment of advance payment" - "Payment of wages for the first half of the month", instead of "Accrual of advance payment in 1C ZUP" - "Accrual ..." and instead of "Change advance" - "Change ...", etc. respectively. From this article you can learn how to carry out all these operations in 1C ZUP 3.1 (8.3).
Payment
This can happen in three ways, and each is different:
- Calculation for the first half of the month;
- Fixed amount;
- Percentage of the tariff.
When paying in a fixed amount - the calculation is made without taking into account the hours worked. If it is a percentage of the tariff, the calculation is also made without taking into account the hours worked, and to calculate the amount of wages for the specified period, the entire payroll of the employee is taken into account (all planned charges assigned to the employee). That is, if the payment is configured as a percentage of the tariff, it is not possible to take into account only some of the planned charges when paying. For example, when choosing a method of calculating as a percentage of the tariff, you cannot calculate the amount of wages for the first half of the month only from the size of the salary, without taking into account the monthly bonus.
The method of calculating payments in 1C ZUP 3.1 is assigned to each employee. The purpose of the method is made in the document "Recruitment". The method is indicated on the "Remuneration" tab (Fig. 1).
Rice. 1If the method is selected - "Fixed amount", then a field will appear where you need to enter the amount for the period. If "Percentage of the tariff", then a field will appear where you will need to enter the percentage of it.
When, using 1C ZUP 3.1, an organization begins to calculate the salary in which another program was previously used for the calculation, the method of accrual can be assigned in the document "Initial staffing" (Fig. 2).
Rice. 2
You can see the method of accrual assigned to a specific employee directly in the employee's card (Fig. 3) in the “Advance” attribute.
Fig. 3
Data correction
You can change the previously assigned method using the documents:
- HR translation;
- Personnel translation by list;
- Change in wages;
- Advance payment change.
In order to change the method of calculation in the document "Personnel transfer", you need to enable the checkbox "Advance" on the "Remuneration" tab and select new way accruals (Fig. 4). With the help of the document "Personnel transfer", you can change the method for one employee.
Rice. 4
To change the accrual scheme in the "Personnel transfer list", you need to fill in the tabular section of the document with information about the employees who need to change the method of accrual. Double-clicking on the employee, in the window that appears, select the "Remuneration" tab, enable the "Advance" checkbox and select the method we need from the list. Possible list values (in order):
- Fixed amount;
- Percentage of the tariff;
- Calculation for the first half of the month (Fig. 5).
With the help of the document "Personnel transfer by list", you can change the method of accrual for several employees.
Rice. 5
To change the payment method in the document "Change in wages", you need to enable the checkbox "Change advance" and select the desired one (Fig. 6). With the help of the document "Change in remuneration", you can change the payment method for one employee.
Rice. 6
To change the method of calculation using the document "Change in advance", you must select a new value in the field "Method of calculating the advance". Having filled in the tabular section with information about employees who need to change the calculation method (by selection or addition method), set a new value for the amount or percentage (for the methods "Fixed amount" or "Percentage of the tariff"), record and post. Using the document "Change in advance", you can change the method for several employees (Fig. 7). In this case, the previous meaning of the method for the employee is shown in the tabular section.
Fig. 7
Accrual
Accrual by the "Settlement for the first half of the month" method is made taking into account the hours worked. Therefore, the document "Accrual for the first half of the month" is intended for accrual in this way. It is available from the "Salary" section (Fig. 8).
Rice. eight
In order to accrue an advance payment by calculation, you must:
- Indicate the month for which the charge will be made;
- The date until which the calculation of the first half of the month is performed (by default, the 15th day of the current month);
- If the calculation of wages is carried out in the context of divisions, then select the division for whose employees it is necessary to calculate the advance;
- Click on the "Fill" button.
After clicking on the "Fill" button, only those employees of the company or the selected department for whom the method is "Calculation for the first half of the month" will be included in the tabular section of the document.
In addition, the tabular section includes only those types of payments for which the "Accrued when calculating for the first half of the month" flag is active (Fig. 9). It should be noted that the tabular section "Accrual for the first half of the month" will not include employees for whom absenteeism was registered with the documents "Vacation", "Sick leave", "Absence (illness, absenteeism, absenteeism)", "Business trip" or the document "Report card »A type of time was registered that corresponds to the absence.
Rice. nine
If the employee has deductions from his salary, then only those that are marked with the checkbox “Withheld when calculating the first half of the month” will be included in the "Calculation for the first half of the month" (Fig. 10). Benefits and contributions are not calculated in our calculation.
Rice. ten
Pay
The payout is registered through:
- Statement to the bank;
- Statement of accounts;
- Statement to the cashier.
They are available in the Payments section. To make a payment, for example, through a bank, you must (Fig. 11):
- Create a new document "Statement to the bank";
- Select the month for which the payment will be made;
- If the calculation of wages is carried out in the context of divisions, then mark the required;
- In the field "Pay" from the list, select the value "Advance";
- From the directory of salary projects, select the required salary project, according to which the transfer of wages is made;
- Click "Fill".
Rice. eleven
After that, the tabular section will be filled with information containing employees and the amount of their advance. The amounts will be calculated in accordance with the established method. The data can be viewed and edited as needed. For example, you can enter missing data on personal account numbers.
After checking and, if necessary, adjusting the tabular section, click on the "Post and close" button.
Sooner or later, every accountant is faced with advance payments (whether to their suppliers or advances from buyers) and in theory knows that, according to the requirements of the Tax Code of the Russian Federation (Article 154, Clause 1; Article 167, Clause 1, Clause 2 ) VAT must be calculated from the advance as of the date of its receipt. How to do this in practice, invoices for advance payment in the 1C 8.3 program - our article today.
Making initial settings
Let's take a look at accounting policy company and check whether the correct taxation regime is indicated in our company: OSNO. In the section "Taxes and reports" in the "VAT" tab, the program gives us a choice of several options for registering invoices for advance payment (Fig. 1) (we need this setting when we act as a seller).
We may not register invoices for advance payment in 1C if:
- the advance was credited within five days;
- the advance was credited by the end of the month;
- the advance was credited until the end of the tax period.
Our right is to choose any of them.
Let's analyze the offset of the issued advances and advances from the buyer.
Accounting in 1C advances issued.
For example, let's take the trade organization LLC "Buttercup" (we), which has entered into an agreement with the wholesale company LLC "OPT" for the supply of goods. Under the terms of the contract, we pay the supplier an advance in the amount of 70%. After that we receive the goods and pay for it finally.
In BP 3.0 we make out bank statement"Write-off from the current account" (Fig. 2).
We pay attention to important details:
- type of operation "Payment to the supplier";
- contract (when posting goods, the contract must be identical to the bank statement);
- interest rate of VAT;
- offset of advance payment with VAT automatically (we indicate a different indicator in exceptional cases);
- when posting a document, we must definitely receive correspondence of 51 invoices with advance account supplier, in our example it is 62.02. Otherwise, an invoice for advance payment in 1C will not be issued.
Having received payment, OPT LLC issues us an advance invoice, which we must also carry out in our 1C program (Fig. 3).
On its basis, we are entitled to accept the amount of VAT in advance for deduction.
Thanks to the checkbox "Reflect VAT deduction in the purchase book", the invoice is automatically entered into the purchase book, and when the document is posted, we receive an accounting entry with the formation of account 76.ВА. Please note that the code of the operation type 02 is assigned by the program independently.
V next month LLC "OPT" ships the goods to us, we receive them in the program using the document "Goods receipt", register the invoice. We do not correct the accounts of settlements with the counterparty, select the "Automatic" for debt repayment. When carrying out the document "Goods receipt", we must definitely receive a posting on the offset of the advance payment (Fig. 4).
When registering the document "Formation of records of the sales book" for February, we get auto fill the tab "VAT recovery" (Fig. 5), and this amount of the recovered VAT gets into the sales book reporting period with opcode 22.
To reflect the final payment to the supplier, we can copy and post an existing document "Write-off from the current account", indicating the required amount.
We form a purchase book, which reflects the amount of our VAT deduction for prepayment with code 02 and a sales book, where we see the amount of VAT recovered after receiving the goods with the transaction type code 21.
Accounting in 1C advances received
For example, let us take the familiar to us organization "Buttercup" LLC (we), which entered into an agreement with the "Atlant" company for the provision of services for the delivery of goods. Under the terms of the contract, the buyer Atlant LLC pays us an advance payment of 30%. Then we provide him with the service he needs.
The method of work in the program is the same as in the previous version.
We make out the receipt of an advance in 1C from the buyer with the document "Receipt to the current account" (Fig. 6), with the subsequent registration of the advance invoice, which gives us accounting entries on the accrual of VAT from the advance (Fig. 7).
You can register an invoice for advance in 1C directly from the document “Receipt to the current account”, or you can use the processing “Registration of invoices for advance”, which is located in the section “Bank and Cashier”. In any case, it immediately enters the sales book.
At the time of the document "Implementation of the service", the buyer's advance will be credited (Fig. 8), and when the document "Formation of purchase book entries" is drawn up (Fig. 9), the amount of VAT from the advance received will be accepted for deduction, account 76.АВ is closed (Fig. . ten).
To check the fruits of his work, an accountant usually only needs to create books of purchases and sales, as well as analyze the report "Analysis of VAT accounting".
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If you still have questions about invoices for advance payment in 1C 8.3 - feel free to ask them to us on the dedicated one. work 7 days a week and help in the most difficult situations in tax and accounting.
How to calculate an advance in 1C: 8.2? How to pay an advance in 1C: 8.2?
The accrual and payment of an advance payment to employees of the enterprise includes several interrelated stages, and begins with the formation of the document "Payroll". This article discusses the procedure for filling out the documents "Salary for the issuance of organizations" and "Payroll" in an abbreviated form, in relation to the advance payment specifically.
First you need to open the "Payroll" tab, which is located on the function panel. Further, in the journal of documents of the same name, you should create a new document using the "Add" button. A field will open where the required details are filled in. Before creating a new charge, you need to pay attention to filling out the production regulated calendar. As soon as the details in the header are filled in, and the choice of the employee is completed, check the "Preliminary calculation" checkbox, which serves mandatory item when calculating an advance.
Then you will need to click the "Fill" and "Calculate" buttons in this example by employee. The information about the selected employee will be filled in, which fully meets the time standards at the time of calculating the advance. Further, the document is recorded and carried out:
Now you should go to the "Salary payable" journal, create a new document in it and fill in its header with the necessary details. Then you need to set the item "Type of payment" in "Advance" and draw up a document by type of payments.
After filling in the information about the accrued advance in automatic mode, we will change the data from "Through the bank" to "Through the cashier" in the column of the "Payment method" menu. This action is needed to form a cash register (cash outflow order) and to pay an advance to an employee through the cashier.
Further, the document is recorded and posted, and then in the journal of salary documents on the generated document by the click method, the item "Based on" is selected, in which the "Expense cash order" is marked, this is necessary for payment through the cashier.
Now we fill in all the required details in the created "RCO" and place this order.
After the completion of all the above operations, the accrual and payment of the advance payment is completed. If all actions were performed carefully and correctly with the correct filling of the required details, then further processes for the payment of the remaining amounts until full accrual for the specified period of time will take into account the operation of the advance payment.