Reflection of salaries in the regular accounting. Reflection of calculation results in accounting and tax accounting
In the 1C: UPP program, the documents "Payroll" and "Payroll" do not provide any accounting and tax transactions... For the purpose of reflecting salaries in regulated accounting in 1C: UPP, there is a special document "Reflection of salaries in regulated accounting". The reference book "Cost Items" in 1C: UPP is an analytics for cost accounts in accounting and tax accounting. Let's add two new elements to the "Cost Items" directory (Figure 1).
Figure 1: Cost Items
We created the article "Salary (General Household Expenses)" to record the salaries of management personnel on it.
We have created the article "Salary (Production Costs)" to record the salaries of production personnel on it.
To create various ways of reflecting the "basic" wages of employees and individual planned and one-time charges and deductions in the accounting and tax accounting serves as a reference book "Ways of reflecting wages in the accounting."
Each element of the directory represents the correspondence of accounts with the specified analytic elements, if the accounts require it.
There are several predefined elements in this reference.
If necessary, the manual is supplemented by the user independently.
Tax transactions are not entered into this directory. They are generated automatically.
Let's create in the directory "Methods for reflecting wages in accounting" template transactions for reflecting wages in regulated accounting in 1C: UPP (Figure 2).
Figure 2. Methods for reflecting wages in regulated accounting.
Using the reflection method " General running costs Account 26 "will create transactions to reflect the salaries of the management personnel of the enterprise. As an expense item, we note the item" Salary (General Household Expenses) ".
Using the method of reflection "Main production 20 account" in 1C: UPP, transactions will be created to reflect the salaries of the production personnel of the enterprise. As an item of expenditure, we note the item "Salary (Production Expenses)".
Setting up accounting transactions for accruals
Reflection of salaries in regulated accounting- these are the wiring.
Accrual transactions can be entered in several ways. Let's consider the possibilities of entering transactions and then prioritize them.
Accounting for the basic earnings of employees of organizations
It is possible to specify the rules for reflecting the earnings of employees of the organization in the form of the directory "Organizations". In this case, the register of information "Accounting of the basic earnings of the organization" is used.
Let's open the directory "Organizations" and select the organization of the Southern Federal District MebelStroyKomplekt plant (Figure 3).
Figure 3. Reflection of workers' earnings in the form of the "Organizations" directory.
On the "Payroll accounting" tab, clicking "Set payroll accounting for the organization" will open the "Payroll accounting for the organization's employees" register. In order for the entire salary of employees of the organization SFD MebelStroyKomplekt plant to be accounted for according to the method of reflection "General business expenses 26 account", we will add the following entry to the register (Figure 4).
Figure 4. General business expenses account 26.
Accounting for the basic earnings of employees of organizational units
Let's open the directory "Subdivisions" and select the subdivision Administration of the Southern Federal District of the organization of the Southern Federal District MebelStroyKomplekt plant (Figure 5).
Figure 5.1C: SCP. Directory subdivision.
On the Salary accounting tab, by clicking "Set salary accounting for department employees", the register "Accounting for department employees salaries" will open. In order for the entire salary of the employees of the Administration of the Southern Federal District to be accounted for according to the method of reflection "General expenses on account 26", we will add the following entry to the register (Figure 6).
Figure 6. Payroll accounting tab.
In order for the entire salary of employees of the Department of the Southern Federal District to be accounted for according to the method of reflection "Main production account 20", open the Department of the Southern Federal District in the directory and add the following entry to the register (Figure 7).
Figure 7. Accounting for basic earnings.
Document Accounting for the basic earnings of employees of the organization in regulated accounting
To register changes in the reflection of the salary of employees of the organization in regulated accounting, use the document "Accounting for the basic earnings of employees of the organization in regulated accounting" (interface Payroll organizations / menu Payroll / Enter information about accounting for employees' earnings). The document can be entered on the basis of hiring or personnel transfer.
The document, when carried out, makes an entry in the information register "Accounting for basic earnings in the regular accounting for employees of organizations". For the employee Bashirova, select from the directory "Ways of reflecting wages in accounting" the method of reflection "Test 25 account" (Figure 8).
Figure 8. Accounting for basic earnings in regulated accounting.
Document Entering the distribution of the basic earnings of the organization's employees
The document allows you to register the distribution in the accounting of the basic earnings of employees in several ways of reflection in a given proportion for the month specified in the document. You can find the document: interface Payroll organizations / menu Payroll / Enter information about the distribution of basic earnings of employees.
Using the document, assign I.V. Bashirova. distribution of earnings: 20% according to the method "General business expenses 26 account", 80% according to the method "Main production account 20" (Figure 9).
Figure 9. Distribution of basic earnings.
Document Entering information about the regulated accounting of planned charges for employees of organizations
To register changes in the reflection of permanent accruals of employees of organizations in regulated accounting, with the exception of basic earnings (the accounting rules of which are registered by the document "Accounting for the basic earnings of employees of an organization in regulated accounting"), the document "Entering information on the regulated accounting of planned accruals of employees of organizations" is intended (interface Payroll of organizations / menu Payroll / Enter information about the accounting of planned charges). The document, when carried out, makes an entry in the information register "Reg. Accounting of planned charges to employees of organizations".
With the help of the document, we assign Bashirova I.V.: accounting for salaries according to the method "General business expenses 26 account" district coefficient according to the method "Main production account 20." (Figure 10).
Figure 10. Entering information about the regulated accounting of planned charges.
Setting up the distribution of accruals and deductions for accounting accounts can be performed in the plans of the calculation types "Basic accruals of the organization", "Additional charges of the organization".
Let's open the Plan of calculation types "Basic accruals of the organization", select the type of accrual Salary by day. On the tab "Accounting and UTII", we will select the method of reflection "General business expenses 26 c." (Figure 11).
Figure 11. Setting up calculation types.
Priority when entering transactions for accruals
When filling out the document, the postings are determined in accordance with the ways in which they were assigned. At the same time, the following priority condition for accruals is observed, depending on the method in which the transaction is assigned (in descending order):
1) postings formed by documents: "Contracts for the performance of work with individuals", "Accrual on sick leave organizations ", "Piecework earnings", "Loan agreement"
2) the entries entered by the document "Entering information about the accounting of planned charges to employees of organizations"
3) transactions entered through the setup of settlement types
4) the entries entered by the document "Entering information about the accounting of the basic earnings of employees of organizations"
5) reference book "Departments", the register of information "Accounting for the salaries of employees of the department"
6) the directory "Organizations", the register of information "Accounting for the basic earnings of the organization"
7) reference book "Ways of reflecting wages in the accounting" - reflection of accruals by default.
Document Reflection of salary in regulated accounting
For the automated generation of transactions for accounting and tax accounting of the accrued salary, the document "Reflection of salaries in regulated accounting" is intended. When you click on the "Fill" button, the data of the earlier payroll calculation will be reflected in the document in the following section:
· On the tab "Basic charges", the expected reflection in the accounting and tax accounting of basic charges to employees (for each employee and type of accrual) will be shown, based on the rules for reflecting charges in the regulated accounting available in the information base;
· On the tab "Additional charges" - the same in terms of additional charges;
· On the "Transactions" tab, summary transactions for reflecting salaries in accounting and tax accounting will be displayed.
Thanks!
The applied solution provides a number of settings for reflecting the regulated salary and related taxes and contributions in the regulated (accounting and tax) accounting.
Setting up the reflection of salaries in regulated (accounting and tax) accounting can be done both for individual charges and for the basic earnings of employees. When reflecting salaries in accounting, the main salary of employees is understood to mean accruals that correspond to the system of remuneration adopted in the organization, for example, salary payments, tariffs, piecework earnings, etc.
Methods of reflection in accounting can be indicated:
- For planned accruals of specific employees. Registration of the reflection method is made by the document Entering information about the regulated accounting of planned charges.
- For basic and additional charges. Props are filled in Reflection in accounting forms of the type of main and additional accrual.
- For basic employee charges. The registration of the reflection method is made by the document.
- For basic payments to employees of the unit. Props are filled in Method of reflection in accounting in the form of a catalog item Subdivisions of organizations.
When reflected in accounting, reflection methods are used in the following sequence:
- if the method of reflection in the accounting of a specific planned accrual of a specific employee is indicated, this method is used;
- if the method of reflection in the accounting of a specific charge is indicated, this method is used;
- if the distribution of basic earnings is registered according to several reflection methods for the current month, these reflection methods are used;
- if the reflection in the accounting of the earnings of a specific employee is indicated, this method is used;
- if the reflection in the accounting of the division's earnings is indicated, this method is used;
- if nothing was specified for the accrual, the method is used Reflection of accruals by default.
As a rule, organizations use two main options for setting up the reflection in the accounting of the basic earnings of employees:
- Customization for each employee. Registered by document Accounting for the basic earnings of employees of the organization in regulated accounting.
- Customization for all employees of the department. Registered in the form Subdivisions of organizations on the bookmark Reflection in accounting.
Document Entering the distribution of the basic earnings of employees of organizations you can change the reflection in the accounting of the basic earnings of employees for the month specified in the field Month.
The document can be used to register the way of reflecting a specific accrual of a specific employee in the accounting. With this document, it makes sense to register planned accruals, which for a given employee must be reflected in the accounting in a different way than basic accruals.
Please note that registration of this reflection method has the highest priority. You can cancel the registration of the reflection in the accounting of a specific accrual for an employee only by registering the reflection in the accounting of this accrual with an empty way of reflecting the document Entering information about the routine accounting of planned employee accruals.
Setting a specific method of reflection in the accounting in the accrual itself makes sense for accruals that must be reflected in the accounting equally for all employees, regardless of the specified way of reflecting the main earnings.
ATTENTION: a similar article on 1C ZUP 3.1 (3.0) -
Hello dear blog readers. In the next article we will talk about the features of the reflection settings. wages v accounting with the help of the relevant document software product 1C Salary and Personnel Management. I have already touched on this topic a little in an article from about the sequence of work with 1C ZUP:. If you have not worked with this section of the accounting program before, then it is better to read the specified article first. Here I will tell you in detail about working with a document and about all possible options reflection settings to fill this document:
- For the entire organization;
- For a subdivision;
- For the type of calculation;
- For an employee using a document "Accounting for the basic earnings of an employee";
- For employee settlement types using document "Entering information about the regulation of accounting for planned charges of employees of organizations."
Let's look at the document's capabilities separately. "Entering the distribution of the basic earnings of the organization's employees", Which allows you to configure the distribution of employee earnings between different ways accounting (postings) in percentage terms. This article is relevant for edition 2.5 of the 1C ZUP program. In version 3.0, this section of accounting has undergone significant changes, which I wrote about in the article.
Accounting for settings
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I have already written about how to set up accounting for the entire organization in the "Organizations" catalog item and how to set up accounting for employees working in a particular department in a separate article located. Also in that publication, I told how to create templates on the basis of which transactions are formed. Therefore, if you are just starting to study this section of the accounting program, then it is better to read the article first, since now I will not return to the indicated questions.
So, each option for setting up accounting has its own priority.
- When generating transactions for a specific employee, for the amounts for a specific type of calculation in the document, the program first checks whether a document has been created for the employee. If such is entered, then in accordance with its settings, the wiring is formed. About the document itself a little later.
- If the document "Entering information ..." was not entered, then the program looks to see if there is setting up accounting for the current type of calculation.
- If for the type of calculation there is no personal accounting settings, then the program looks for the presence of the document. This document already reflects the settings not for each type of calculation, but for all employee charges. In this case, the sum of all employee charges can be distributed among different accounting methods as a percentage.
- If the document "Entering distributions ..." is not entered for the current employee, then the program looks for the document "Accounting for the basic earnings of the organization's employees." It also indicates the way of accounting for earnings as a whole for the employee, but without any distributions.
- If the document "Accounting for basic earnings ..." is not entered for the employee for which the reflection is formed, then the program looks at which setting up accounting costs for the unit in which this employee works.
- If the unit does not have such a setting, then the program calls accounting parameters for the organization.
- If nothing is specified for the organization, then transactions are generated based on a predefined template "Reflection of accruals by default", which was created by the developers in the reference book "Ways of reflecting salaries in regulated accounting."
It is in this sequence that we will consider the documents related to the subsystem of accounting for employees' wages in accounting.
Working with the document "Entering information about the regulated accounting of planned charges"
✅ 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:
This document has the highest priority in the formation of transactions, i.e. the program first of all looks at the presence of this document when forming a posting for the current type of calculation of the current employee. The document is pretty straightforward. It is necessary in the tabular section to indicate the employee, the type of calculation, the date from which this setting will be valid and indicate the reflection method from the corresponding directory. Let's set for employee Aleksandrov that the amounts for the "Salary by day" calculation type are reflected by the posting 20 -> 70, while for the whole organization the reflection is set up by posting 26 -> 70 (examples are conditional).
Now you can create a document "Reflection of salaries in regulated accounting".
And note that this Aleksandrov has accruals for two types of calculations, and in the document "Entering information on the regulated accounting of planned accruals" we configured the reflection only for the salary.
And we will form a document "Reflection of wages in regulated accounting", which I wrote about in detail.
The salary (20,000 rubles) was reflected in accordance with the way we indicated in the document "Entering information ...", but the premium (10,800 rubles) was reflected based on the settings set for the entire organization. Also note that not only the salary was distributed among different accounts, but also insurance premiums from these amounts.
Setting up accounting for a specific type of calculation
Now let's see how the reflection method is configured for a particular type of calculation. Let's open the calculation types that were used in the previous example, and on the "Accounting" tab, set the reflection method for them - 25 -> 70.
Now you can re-fill the document "Reflections of salary in regulated accounting" so that the transactions are formed in accordance with the new conditions. Wherein no need re-fill, recalculate or repost the "Payroll" document, as well as the "Calculation of insurance premiums" document.
Please note that the transactions have changed only for the type of calculation "Personal bonus ..." - 10,800 rubles. and on insurance premiums that were calculated on this premium, and the type of calculation "Salary by day" and insurance premiums on it, remained on account 20.01. The fact is that despite the settings made in the form of "Salary by day" calculation, the document remained "Entering information about the regulated accounting of planned charges"(we introduced it a little earlier), the priority of which is higher for the program than the setting in the form of calculation.
Working with the document "Entering the distribution of the basic earnings of the organization's employees"
✅ 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 instructions for beginners:
Consider now the next priority option for setting up accounting in 1C ZUP - document "Entering the distribution of the basic earnings of the organization's employees." Let's use the same employee as an example. When calculating, we will add another 10,000 rubles for it. by the type of calculation "Bonus from the Administration". We will calculate and post the document.
Since we have one more charge, it is necessary to re-fill the document "Calculation of insurance premiums" and post it.
Now let's create a document "Entering the distribution of the basic earnings of the organization's employees." In it, in the upper tabular section, you must indicate which employee's earnings will be distributed, and in the lower one, indicate between which accounts (i.e. indicate posting templates) and in what proportion (in percent). In order to visually see the distribution in the reflection, I selected in the templates of transactions between which the income is distributed, cost items with the names "Allocation 1" and "Allocation 2".
We post the document and re-fill the document "Reflection of salaries in regulated accounting".
Please note that not the entire salary of the employee was distributed, but only 10,000 rubles, accrued according to the type of calculation "Bonus from the Administration". The fact is that a higher priority document is still in force. "Entering information about the regulated accounting of planned charges" with the setting for the type of calculation "Salary by day" (20,000 rubles) and the accounting setting for the type of calculation "Personal bonus ..." (10,800 rubles) is in effect. This setting also has a higher priority when forming transactions than the document in question. "Entering the distribution of the basic earnings of the organization's employees." This behavior of the program is very convenient when you need to distribute not all types of calculations or not to all employees.
Working with the document "Accounting for the basic earnings of the organization's employees"
This document allows you to enter parameters for reflecting the salary of the specified employee for all of his acting types accruals. However, the priority of the settings entered using this document is less than that of the previously described methods. Let's try to enter this document for employee Aleksandrov. The document is simple. In it, you must indicate in the tabular section of the Employee, the Date from which the record is valid and the Method of accounting for earnings. For clarity, I will create a posting template, where as the Line Item we will indicate an article titled "Doc. "Accounting for basic earnings."
Let's post the document and try to re-fill the document "Reflection of salary in regulated accounting". According to the idea, nothing should change, since the program, when forming transactions, will be guided by the settings previously entered for this employee and his calculation types. These settings have a higher priority.
And after that, we will re-fill the document for reflecting the salary.
Please note that now the entire accrued salary for all types of calculation, as well as insurance premiums from this salary, are reflected as we specified in the document "Accounting for the basic earnings of an employee of organizations".
The next in priority are accounting settings for the entire department, and then for the entire organization. But I have already written about this in detail in one of the previous publications, which can be found.
And that's all for today! There will be new interesting materials coming soon.
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In order to reflect payments or deductions accrued to employees in the 1C: Accounting 8 (rev. 2.0) program, you must fill out the directories "Ways of reflecting salaries in accounting", "Accruals of organizations" (types of calculation) and indicate the correct information in them.
Let's look at a few examples.
Reflection of the wages of production workers
The enterprise has production, while the wages of production workers should be charged to account 20, with appropriate analytics.
Actions in the program:
Reflection of the fine accrued to the employee
The employee was charged a fine, the amount was posted to account 73 “Calculations for compensation for material damage”.
Actions in the program. Of course, it is possible to deflect the fine with a manual operation. But if such an accrual has to be done repeatedly, then it makes sense to enter information into the program to reflect it.
Reflection of accrual on sick leave
The employee was on sick leave, and he was awarded temporary disability benefits. The first two days of illness were paid for by the employer, the costs were charged to account 26. Subsequent days of illness were paid for by the FSS.
Actions in the program:
- To reflect the benefits at the expense of the FSS, we create new way reflections of salaries. Debit account: 69.01 "Social insurance settlements", analytics: "Insurance expenses". Credit account: 70, the type of charges is not filled in.
- We create a new type of calculation (accrual) for benefits at the expense of the FSS. We indicate the created reflection method. Type of income for personal income tax: 2300 (Benefits for temporary disability), insurance contributions: "State benefits of compulsory social insurance paid at the expense of the Social Insurance Fund ". We do not indicate the type of accrual under article 255 of the Tax Code of the Russian Federation, since benefits are not included in labor costs.
- Allowance for b / l at the expense of the employer can be reflected in accounting using the method of reflecting expenses "By default" (account 26). But in order for payments to be correctly taken into account when calculating personal income tax and insurance premiums, you must create an accrual (type of calculation) and indicate the appropriate types of income. We create an accrual, indicate "Reflection of accruals by default", type of income for personal income tax: 2300 (Temporary disability benefits). Benefit is not subject to insurance premiums, therefore we select "Income not subject to insurance premiums in whole, except for benefits at the expense of the FSS ...". We do not indicate the type of accrual under Article 255 of the Tax Code of the Russian Federation, since benefits are not included in labor costs.
- The program "1C: Accounting" is not intended for calculating wages and other payments. Therefore, the amount of benefits is calculated outside the program. At the end of the month in the program, create a document "Payroll to employees". Manually add lines, in them we indicate the employee, the types of calculation for b / l at the expense of the employer and at the expense of the FSS, the amount of the benefit. We also change the amount of the accrued salary for this employee, since the salary is not paid during the illness.
- We carry out the document "Payroll to employees". The amounts of salary and b / l at the expense of the employer are charged to the account. 26, the amount of b / l at the expense of the FSS - on the account. 69.01s subconto "Insurance expenses", according to the settings:
- In order for the payment of benefits at the expense of the Social Insurance Fund to be reflected in the accounting of insurance premiums, it is necessary to create and conduct a regulatory document "Calculation of taxes (contributions) from the payroll". It shapes not only accounting entries, but also movements in the registers of accounting for taxes and contributions, in particular, in the register "Accounting for income for calculating insurance premiums":
Let's generate a report "Insurance premiums card":
Menu "Salary - Personal income tax and taxes (contributions) with payroll" or the "Salary" tab
The card, in addition to the base for calculating contributions and the contributions themselves, reflects the non-taxable amount of the benefit at the expense of the employer, as well as the amount of the accrued benefit at the expense of the Social Insurance Fund.