How to pay an advance in 1s 8.3 accounting. “1C Enterprise Accounting” edition of “3.0”: setting up advance payment and parsing a new document “Executive List
An advance in 1C 8.3 ZUP means a certain prepayment, which is issued in advance for upcoming salaries. If at the time of the advance payment the organization did not have a salary debt to its employee, then this amount is already owed by the employee himself. With the planned advance amount will be deducted from it.
In this article we will consider step by step, for beginners, the calculation and calculation of advances in 1C ZUP 8.3.
An advance can be calculated in various ways:
- fixed amount
- % of the employee wage fund,
- payroll for the first half of the month.
Initially, the type of accrual of advance payment in 1C ZUP is set by personnel documents, changes in remuneration, advance payment, etc. Within the framework of this article, we will set up an advance for employment.
We created an employee’s hiring, and switched to the “Pay” tab. At the bottom of the window, from the corresponding drop-down list, you can choose one of the methods for calculating advance payments, which was mentioned earlier. In this case, advance payment to Vankov Alexander Matveevich will be paid in the amount of 35% of the tariff (wage fund). By default, this value was forty percent.
All these data will be displayed in the card of the employee.
In the figure you can see that the wage fund is 10,000 rubles, therefore, the amount of the advance payment will be 3,500 rubles.
Advance Calculation
The advance payment in the program 1C 8.3 ZUP 3.1 is calculated only if in the previous paragraph you indicated that it is paid by “Settlement for the first half of the month”.
As with payroll, before calculating the advance payment, it is necessary to include in the program all days of absence of the employee.
Suppose that our employee S. Bazhova took a vacation 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 non-appearance to be credited when calculating the advance payment, as well as when calculating wages, the flag “Settlement approved” must be set in the document itself.
Now you can proceed to the calculation of the advance. Go to the section "Salary" and select "All accruals".
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 accrue until August 15, 2017. After specifying all the data, click on the "Fill" button and all the necessary data will get into the document automatically.
In the figure below we see that the employee Bazhova S. N. indicated only 9 days worked instead of 11 according to the standard. Thus, the advance payment 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 payment, this document also reflects deductions, for example, on writ 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 large or a smaller amount as an advance.
Please note that employee A. Vankov did not appear in the document. This happened because earlier we had set him an advance payment of 35% of the payroll amount. In this regard, the advance payment can be made without an accrual document.
Advance payment
Advance payment can be started immediately for those employees for whom it is charged either with a fixed amount or a percentage of the payroll fund. Be careful, because in this case, those employees who were absent from the 1st to the 15th day (for example, leave without pay, etc.) will not be included in the statement.
Go to the "Payments" section and select "All statements".
In the window that opens, you can choose the method by 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 should be paid. After that, click on the “Fill.
For those employees for whom the advance payment is paid as a percentage of the payroll, or as a constant amount, the advance amount is automatically calculated and will fall into the tabular part of the document. For those for whom the advance payment is calculated for the first half of the month, the figures will also be displayed in the document if the corresponding accrual was described earlier, which we described earlier.
Each employee is obliged to conscientiously fulfill his duties stipulated by the labor contract, and each employer is obliged to pay wages in full and on time. As established by article 136 of the Labor Code, salaries must be paid at least every half month. The date of payment must be 15 calendar days from the end of the period for which it is accrued. Payment for the first half of the month is conventionally referred to as an "advance".
From the point of view of the Civil Code, advance payment is an advance payment for the delivery of goods, work or services. One party transfers the advance to the other in the presence of counter obligations or contractual relations as ensuring the fulfillment of its obligations before the start of the fulfillment of the counter obligation.
An advance must be distinguished from a deposit. The advance payment from the deposit differs that in case of non-performance of the contract, the transferring party responsible for the 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 size. When issuing an advance, this rule does not apply. An advance is a part of the fulfillment of obligations, and not as a form of their security.
Labor legislation does not have a direct definition of the term “advance”. The meaning of this term can be interpreted as some conditional amount that is paid to the employee in the middle of the month and does not directly depend on the quantity and quality of labor. The amount of the advance payment paid decreases the salary calculated and paid at the end of the month.
Therefore, instead of the term “advance”, the more official one is often used - “wages for the first half of the month”. Instead of “Advance payment” - “Payroll for the first half of the month”, instead of “Advance payment in 1C ZUP” - “Accrual ...” and instead of “Advance payment” - “Change ...”, etc. respectively. From this article you can learn how to conduct all these operations in 1C ZUP 3.1 (8.3).
Payment
This can happen in three ways, and each of them has its own differences:
- Settlement for the first half of the month;
- Fixed amount;
- Percentage of the tariff.
When paying a fixed amount - the calculation is made without taking into account the time worked. If it is a percentage of the tariff, the calculation is also carried out without taking into account the hours worked, and for calculating the amount of wages for the indicated period, the entire wage fund of the employee is taken into account (all planned accruals assigned to the employee). That is, if the payment is set 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 a percentage of the tariff, it is impossible to calculate the amount of wages for the first half of the month only from the size of the salary, excluding 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 "Employment". The method is indicated on the tab "Remuneration" (Fig. 1).
Fig. 1If the method “Fixed Amount” is selected, a field appears 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 with the help of 1C ZUP 3.1 the organization in which another program was previously used for calculation began to calculate the salary, the accrual method can be assigned in the document “Initial staffing” (Fig. 2).
Fig. 2
You can see the accrual method assigned to a specific employee directly in the employee’s card (Fig. 3) in the “Advance” requisite.
Fig.3
Data adjustment
You can change the previously assigned method using the documents:
- HR translation;
- Personnel translation by list;
- Pay change;
- Advance change.
In order to change the calculation method in the document “Personnel transfer”, you need to enable the “Advance” checkbox on the tab “Labor remuneration” and choose a new accrual method (Fig. 4). Using the “Personnel Transfer” document, you can change the method for one employee.
Fig. 4
To change the accrual scheme in the "Personnel Transfer by List", you need to fill out the tabular part of the document with information about employees who need to change the accrual method. By double-clicking on the employee, in the window that appears, select the tab “Pay”, turn on the checkbox “Advance” and select the method we need from the list. Possible values \u200b\u200bof the list (in sequence):
- Fixed amount;
- Percentage of the tariff;
- Calculation for the first half of the month (Fig. 5).
Using the document “Personnel Transfer by List”, you can change the accrual method for several employees.
Fig. 5
To change the calculation method in the document “Change in wages”, you need to enable the “Change advance” checkbox and select the one you need (Fig. 6). Using the document “Change in wages”, you can change the calculation method for one employee.
Fig. 6
To change the calculation method using the document “Change advance”, you need to select a new value in the field “Method of calculation of advance”. Filling the tabular part with information about the employees who need to change the calculation method (by the selection or addition method), set a new amount or percentage (for the “Fixed amount” or “Percentage of the tariff” methods), record and post. Using the document “Advance Change”, you can change the method for several employees (Fig. 7). In this case, the previous value of the method for the employee is shown in the tabular part.
Fig. 7
Accrual
Accrual by the method of “Settlement for the first half of the month” is made taking into account the time 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).
Fig. 8
In order to calculate the advance payment by calculation it is necessary:
- Indicate the month for which the accrual will be made;
- The date until which the first half of the month is calculated (by default, the 15th day of the current month);
- If the calculation of wages is made in the context of units, then select the unit for whose employees it is necessary to calculate the advance payment;
- 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 “Settlement for the first half of the month” will get into the tabular part of the document.
In addition, only those types of payments fall into the tabular section for which the flag “Calculated for the first half of the month” is active (Fig. 9). It should be noted that the tabular part “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, non-appearance)”, “Business trip” or the document “Time sheet” »A type of time that corresponds to absence was recorded.
Fig. 9
If an employee has deductions from his salary, then only those of them that are marked with the flag “Held during calculation of the first half of the month” (Fig. 10) will fall into the “Calculation for the first half of the month” (Fig. 10). The calculation of benefits and contributions in our calculation is not performed.
Fig. 10
Pay
Payout is recorded through:
- Statement to the bank;
- Statement of accounts;
- Statement to the cash register.
They are available in the Payouts section. To make a payment, for example, through a bank, it is necessary (Fig. 11):
- Create a new document "Statement to the Bank";
- Choose the month for which payment will be made;
- If the calculation of wages is made in the context of units, then mark the required;
- In the field "Pay" from the list, select the value "Advance";
- From the directory of salary projects, select the necessary salary project, according to which the transfer of wages is made;
- Click "Fill".
Fig. eleven
After that, the tabular part will be filled with information containing employees and the amount of their advance. Amounts will be calculated in accordance with the established method. Data can be viewed and edited if necessary. For example, you can enter missing data on personal account numbers.
After checking and, if necessary, adjusting the tabular part, you need to click on the "Post and Close" button.
Every accountant sooner or later faces upfront payments (whether to their suppliers or advances from customers) and, in theory, knows that according to the requirements of the Tax Code of the Russian Federation (Art. 154, Clause 1; Art. 167, Clause 1, Clause 2 ) from advance payment is necessary to calculate VAT at the date of receipt. About how to do this in practice, invoices for advance payments in 1C 8.3, is our today's article.
Making the initial settings
Let's look at the accounting policies of the company and check whether the correct taxation regime is indicated here: OSNO. In the “Taxes and Reports” section of the “VAT” tab, the program gives us a choice of several options for registering advance invoices (Fig. 1) (we need this setting when we act as a seller).
We may not register invoices for advance payments in 1C if:
- the advance was set off in a five-day period;
- the advance was set off until the end of the month;
- the advance was set off before the end of the tax period.
Our right is to choose any of them.
We will analyze the set-up advances and advances from the buyer.
Accounting in 1C advances issued.
For example, take the trading organization LLC “Buttercup” (we), which has concluded 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 of 70%. After which we receive the goods and pay for it permanently.
In BP 3.0, we issue a bank statement “Write-off from the current account” (Fig. 2).
We pay attention to important details:
- type of operation "Payment to the supplier";
- agreement (upon capitalization of goods, the agreement 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 conducting the document, we must receive the correspondence of 51 accounts with the advance account of the supplier, in our example it is 62.02. Otherwise, the invoice for advance payment in 1C will not be issued.
Having received the payment, OPT LLC issues an advance invoice to us, which we must also hold in our 1C program (Fig. 3).
Based on it, we have the right to accept the amount of VAT in advance for deduction.
Thanks to the checkmark “Reflect VAT deduction in the book of purchases”, the invoice automatically falls into the book of purchases, and when the document is posted, we get an accounting entry with the formation of the account 76.ВA Please note that the code for operation type 02 is assigned by the program independently.
Next month, OPT LLC ships the goods to us, we arrive in the program with the help of the document “Goods Receipt”, register the invoice. We do not fix the accounts of accounting for settlements with the counterparty, select “Automatic” to pay off the debt. When conducting the document “Goods Receipt”, we must receive a posting for offsetting the advance payment (Fig. 4).
When filling out the document “Forming Sales Book Entries” for February, we get the automatic filling of the “VAT Recovery” tab (Fig. 5), and this amount of recovered VAT falls into the sales book of the reporting period with transaction code 22.
To reflect the final payment to the supplier, we can copy and post the existing document “Write-off from the current account”, indicating the required amount.
We form a purchase book, which reflects the amount of our prepayment VAT deduction with code 02 and a sales book, where we see the amount of VAT recovered after receiving the goods with transaction type code 21.
Accounting in 1C advances received
For an example we will take the organization known as “Buttercup” LLC (we), which has concluded an agreement with the company “Atlant” LLC for the provision of goods delivery services. Under the terms of the contract, the buyer of Atlant LLC pays us an advance of 30%. Then we provide him with the necessary service.
The methodology for working in the program is the same as in the previous version.
We make out the advance payment in 1C from the buyer with the document “Receipt to the current account” (Fig. 6), followed by registration of the advance invoice, which gives us accounting entries for calculating VAT from the advance (Fig. 7).
You can register an invoice for advance payment 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 “Bank and cash desk” section. In any case, it immediately falls into the sales book.
At the time of the “Service Implementation” document, the buyer’s advance will be credited (Fig. 8), and when the document “Forming the records of the shopping book” is issued (Fig. 9), the amount of VAT from the advance received will be deducted, account 76.AB is closed (Fig. . 10).
To check the fruits of his work, it is usually enough for an accountant 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 payments in 1C 8.3 - feel free to ask them to us for the highlighted. work 7 days a week and will 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 advance payments 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, with reference specifically to the advance payment.
First you need to open the “Payroll” tab, which is located on the function panel. Next, in the journal of the same name documents, you should create a new document using the "Add" button. A field will open where the required details are filled. Before creating a new accrual, you need to pay attention to filling out the regulated production calendar. As soon as the details in the header are filled in and the employee’s choice is completed, check the “Preliminary calculation” box, which serves as a mandatory item when calculating the advance payment.
Then you need to click the "Fill" and "Calculate" buttons in this example for the employee. Information about the selected employee will be filled in, fully meeting the time standards at the time of calculating the advance payment. Further, the document is recorded and conducted:
Now you should go to the magazine “Salary for payment”, create a new document in it and fill in its heading with the necessary details. Then you will need to set the item “Type of payment” in “Advance” and draw up a document by type of payment.
After filling in the information on the calculated advance in automatic mode, change the data from “Through the bank” to “Through the cashier” in the menu column “Payment method”. This action is necessary for the formation of the cash register (expense cash warrant) and for the payment of an advance to the employee through the cashier.
Next, the document is recorded and held, and then in the journal of wages documents on the generated document, the item “Based on” is selected by clicking on which the “Account cash order” is marked, this is necessary for payment through the cash register.
Now we fill in all the required details in the created "RKO" and carry out this order.
After completion of all the above operations, the accrual and payment of advance payment is completed. If all the actions were performed carefully and correctly with the correct filling in of the required details, then further processes for payment of the remaining amounts until full accrual for the specified period of time will take into account the operation to pay the advance payment.