Contract gpkh in 1s 8.2 zup. We are hiring under a gph contract. Let's analyze this issue point by point
This question arises for many accountants who use 1C 8.3 Enterprise Accounting, revision 3.0 in their work
This software product is not intended for automatic accounting of such transactions and you will have to manually fill in the necessary registers in order to correctly attribute the payments of personal income tax and insurance premiums to be reflected in the reporting.
Let's analyze this issue point by point:
So, you have entered into a civil contract with an individual. An individual has performed work / rendered services, which is closed by the document Act of work performed / services rendered. Let's assume that the amount under the contract is 10,000 rubles.
1. Add an individual to the directory
We fill in all the details. In order for individuals with whom a GPC agreement is concluded not to mix with employees of the organization, it makes sense to create a separate folder, for example - “INDIVIDUALS. GPC ". This folder will make it easier for you to fill out the SZV-M report in the future.
2. We make the calculation of remuneration to the contractor
From an accounting point of view, this will be the posting:
DT 26 (44) KT 76.10 - 10,000 rubles. Subconto is an individual.
In 1C, this transaction is reflected by the Operation entered manually:
3. We charge insurance premiums for the amount of remuneration
Fees under GPC contracts are subject to ONLY:
- insurance premiums for compulsory pension insurance in the Pension Fund in the amount of 22%
- insurance premiums to FFOMS in the amount of 5.1%
We make the appropriate postings:
Contributions to the FIU:
Dt 26 (44) CT 69.02.7 - 10,000 * 22% = 2,200 rubles
Contributions to FFOMS:
DT 26 (44) Kt 69.03.1 - 10,000 * 5.1% = 510 rubles
In 1C, the posting data is also reflected in the document Operation entered manually:
4. Withholding personal income tax from remuneration
We form the wiring:
Dt 76.10 Kt 68.01 - 10,000 * 13% = 1300 rubles
In 1C, we form an Operation entered manually.
Attention! In the Debit of account 76.10, it is necessary to indicate an individual in the Subconto. In our example, this is Ivanov Ivan Ivanovich
5. We pay the amount of remuneration to the contractor
This procedure can be performed through cash or bank transfer.
In case of cash settlement, we form transactions (do not forget to deduct personal income tax):
DT 76.10 KT 50.01 - 10,000 - 1,300 = 8,700 rubles
In 1C section Cash documents we draw up an expenditure cash order with the Type of operation - Payment to an employee under a work contract. After posting the document, we check the correctness of the distribution by clicking on the "DtKt" button. Issuance Money should be reflected by Dt on account 76.10 from the sub-account of the individual to whom the payment was made.
In case of cashless settlement, we form transactions (do not forget to subtract personal income tax):
DT 76.10 KT 51.01 - 10,000 - 1,300 = 8,700 rubles
After downloading the statement from the client bank, we check that the transfer of funds to the card of an individual with whom the GPC agreement has been concluded fell into the Operation type - "Transfer to an employee under a work contract". If the document is automatically posted incorrectly, we manually change the type of operation and then check in the movement of the document, the correctness of the posting to the accounting accounts.
6. We transfer personal income tax to the budget
The transaction is reflected by the following transaction:
Dt 68.01 Kt 51.01 - 1,300 rubles
7. We automate operations so that all of the above gets into 6-NDFL reports and Insurance premiums calculation
To do this, you need to fill out two documents:
- For purposes personal income tax accounting- document "Operation tax accounting on personal income tax "(available in the journal of documents" All documents on personal income tax "section" Salary and personnel "). The document is entered separately for each individual who received payments for GPC agreement... We fill in all the tabs in this document
- For the purposes of accounting for insurance premiums - the document "Operation of accounting for insurance premiums" (available in the section "Salary and personnel"). The document is also entered separately for each individual to whom payments were made under the GPC agreement. In this document, we fill in only the tabs "Calculated contributions" and "Information about income"
After these operations, the amounts of personal income tax and contributions will be included in the reports.
8. Filling out the SZV-M report
At automatic filling of the report, individuals who received payments under the GPC agreement, unfortunately, are not included in the list.
Therefore, you will have to add them manually.
We click in the table field with the right mouse button, click add.
We select the individual we need in the directory. If you have created a separate folder for individuals with whom the GPC agreement is concluded, it will be easier for you to find them when filling out the report.
We hope our article was useful and you have no more questions on this topic. Otherwise, we will be happy to advise you, both on this issue and on other issues of working with software products 1C
IN last years our clients more and more often have questions about the correct execution of civil contracts in 1C programs, and therefore we decided to write a short article on this topic.
Immediately I want to draw your attention to the fact that automatic accrual and payment of remuneration under GPC contracts in the 1C: Accounting 8 program are NOT provided.
There is no need to demand everything from this program. This is an excellent tool for bookkeeping and tax accounting, and for full-fledged accounting wages with different work schedules, rates, bonuses, contracts, etc. you need to purchase the 1C: Salary and personnel management program 8.
So, in the article we will consider payments under the GPC agreement in the 1C program: Salary and personnel management 8, edition 3.1.
First of all, let's check whether our program has configured the possibility of registering GPC contracts. To do this, in the section Customization let's move on to the payroll settings:
In the window that opens, set the appropriate checkbox:
The contractor for work under the GPC contract must be included in the directory Staff... If the contractor does not work in our organization, then the employee must be created: in the section Personnel open the list Staff and click on the button Create:
We create a new employee, fill in all the necessary data.
Now we need to register the GPC agreement in the program. This can be done in two ways. First, directly from the employee's card by clicking the button Execute documents:
The second way is in the section Salary open the list of contracts:
And we create a new GPC agreement:
The advantage of the first method over the second is only that when creating a contract from an employee's card, the organization and the employee will be automatically substituted into the contract form. First, we fill in the header of the document: organization, employee, start and end dates of the contract, date of the document, account to which the expenses under this contract will be reflected in the accounting and the department to which these expenses will be reflected:
And now we turn to filling out the terms of the contract. As you can see, the program provides the ability to install three different ways payment under the GPC agreement. Let's take a closer look at how the document works for each of these options.
1) Payment under the contract is made Once at the end of the term. In the terms of the contract, we prescribe the amount of remuneration and check the appropriate box.
If the contract provides that the remuneration under it is subject to insurance premiums for compulsory insurance from accidents, here you also need to check the corresponding box.
Here, at this way payment, you need to indicate the amount of documented expenses that the employee incurred to perform work under the contract. These expenses will be taken as a tax deduction.
After the document is completed and written down, you can generate printed forms of the contract and the act of acceptance and transfer of work (services) performed, which is available by clicking Seal:
Accrual under the GPC agreement can be done in two ways. Using a document. In our example, the calculation will be automatically performed when calculating salaries for December 2017, since the end date of the contract is 12/31/17:
Personal income tax will be calculated automatically by the same documents:
and insurance premiums were charged:
If you need to accrue remuneration under the GPC agreement in the inter-settlement period, then you can use a special document Accrual under contracts (including copyright) In chapter Salary
We create new document, fill in the month, organization and date of the document and click on the button Fill... The program will automatically calculate accruals for contracts and personal income tax. Please note that insurance premiums are not charged with this document. With this method of accrual, contributions will be accrued separately from the accrual under the contract by a document for December.
2) Consider now the second method of accrual According to the acts of work performed:
In this case, the second tab of this document becomes available to us, on which it is necessary to register the acts of work performed. Please note that with this payment method, we do not list the amount of confirmed expenses here. This information will be filled in on a monthly basis when registering an act of completion.
An act can be automatically created on the basis of an agreement by using the button Create based on or on the Acts of completed work tab by clicking Fill:
When registering an act of completed work, we carefully fill in all the details of this document. For example, in our case, the work was not even half done. We indicate the amount under the act and a documented deduction:
Further, the accrual under the agreement is possible in the same two ways as in the first case. Let's calculate the salary for November. According to the created act, the program automatically calculated remuneration for November, and also calculated personal income tax and insurance premiums:
A list of all acts of work performed can be seen in the document Contract:
And also in the list of documents Contracts, In chapter Salary:
3) Well, another possibility of payment under a GPC agreement is payment At the end of the month with monthly advance payments:
How does the program work in this case? So, with this method of payment, the program will monthly, without acts of completion, charge advance payments by any of two documents: or, in the amount specified in the contract:
Please note that if you immediately put down the deduction amount in the terms of the contract, the program will automatically substitute it when calculating the advance payment. And will apply this deduction monthly! Therefore, either remove the amount of deduction with "pens" in the calculation of advance payments, or do not fill it in in the terms of the contract.
The program will also calculate and withhold monthly personal income tax:
And it will charge insurance premiums:
And in the month in which the GPC agreement ends, the remaining amount under the agreement will be automatically charged (minus all advance payments):
And that's all I wanted to tell you about how to work with GPC contracts in 1C: ZUP 8. Let me remind you that in the 1C: Salary and Human Resources 8 program of the previous edition there was only one payment option - at the end of the contract. That is, here, too, the developers took into account the wishes of users and provided for several ways of calculating remuneration under the GPC agreement.
Subscribe to our newsletters and be always up to date with our news.
Your consultant, Victoria Budanova.
The execution of GPC contracts has a number of features.
· When creating an employee on the "General" tab, you must specify the type of contract - "Contract agreement" or "Author's agreement". In this case, the system creates Personnel Number with the letter "d" at the beginning of the number (to highlight employees under GPC contracts). To enter data about an individual, you can use the link "More details about an individual", where you must specify the address of residence, identity card, tax status, TIN codes, SNILS, etc. (for further automatic inclusion of an individual in personal reporting).
In the list of employees, an employee with a GPC agreement will look like this:
· The document “Agreement for the performance of work with an individual” (the interface “Calculation of salaries of organizations” - the menu “Employees” - “Contracts for the performance of work”) is used to formalize the contract. The document must indicate the type of charge, type of payment, cost
For correct reflection in accounting, it is necessary to determine the reflection method by selecting it from the directory "Methods of reflection in regulated accounting", or if there is no suitable one, enter a new one.
Enter deduction code for correct accruals of personal income tax... As a result, the document should look something like this:
2. How to accrue remuneration to an individual in 1C: UPP under a GPC agreement?
When calculating wages with the "Payroll" document, agreements for which the "Monthly" wage type is included in the "Contracts (work)" tab every month until the term of the agreement expires. In case of payment type "Once at the end of the term" - upon the expiration of the term of the contract. The amount of payment is fixed and does not take into account the actual hours worked. The deduction amount is entered manually.
After calculation is calculated personal income tax amount taking into account the amount of the deduction. You can see a preliminary calculation sheet:
3. What taxes and fees are charged under GPC agreements?
Income under GPC contracts is subject to personal income tax, contributions to the Pension Fund of the Russian Federation and the MHIF.
Personal income tax is calculated when calculating salaries. Accrual of insurance premiums is made by a document of the same name. (interface - "Payroll of organizations" - menu "Taxes and contributions" - document "Calculation of insurance premiums").
After entering the month of accrual, organization and division, by clicking the button "fill in and calculate", the tab "Additional charges" will reflect the amount of income accrued under GPC contracts. On the "Contributions" tab - the amounts of assessed contributions:
4. How to pay tax under a GPC agreement in 1C: UPP?
For correct reflection and accounting of the payment of taxes and contributions in the regulated reporting, it is not enough to enter payment documents. To do this, you must enter the documents: “ Personal income tax transfer to the budget "and" Calculations of insurance premiums "(interface -" Payroll of organizations ", menu -" Taxes and contributions "):
· Calculations of insurance premiums.
When filling out the document, you must select the type of payment / accrual, fill in the date of payment, date of the document and press the button "Fill in balances". The document is filled in with balances as of the date of the document.
To control the accrued and paid premiums, you can use the "Insurance premiums record card:"
· Document "Transfer of personal income tax to the budget".
When filling out the document, you must indicate for which month the tax is transferred, fill in the payment date, document date, payment order number, payment amount and click the "Fill" button - "Individuals who received income". The document is filled in, and the payment amount is distributed by physical. persons in proportion to the amounts of taxes accrued for the specified month.
5. How to pay remuneration under a GPC agreement in 1C: UPP?
The document "Salary payable" can be created on the basis of the corresponding document "Payroll" by clicking on the button "Create document for payment of salary". In this case, an already completed document is created. Or you can create a document from the "Payroll" menu - "Cashier, bank" - "Salary payable" document. In this case, you must enter the date of the document, the month of accrual, the method of payment (through the cashier or bank) and click the "Fill" button. The tabular part is filled in by employees who have not been paid their salaries.
The amount payable is filled with deductions. Replace the payment mark with “Paid”.
On the basis of this document, payment documents can be generated:
After the payment document is posted, the salary is considered paid and the personal income tax is withheld, if in accounting policies the organization does not need a simplified accounting of mutual settlements.
To control the accounting for personal income tax, there is a "Register of tax accounting for personal income tax" (menu - "Taxes and contributions"):
6. What reports to check in 1C: UPP settlements with the contracting parties?
You can check the settlements with the contractors with the following reports: menu - "Reports"
· Payslips organizations:
· Payslip in free form:
· To check the completeness of recorded income when calculating insurance premiums and when generating transactions, there is a report "Analysis of accruals for employees of the organization".
7. How to reflect in 1C: UPP all these charges in accounting?
To reflect the accrued salary, taxes and contributions in accounting, there is a document "Reflection of salaries in the reg.accounting"
After filling in the month of accrual, organizing and clicking the "Fill" button in the "Additional charges" tab, the amounts of our agreements will be reflected. Accounting invoices and subconto are issued in accordance with the method of reflection chosen by us during the execution of the contract.
In the "Transactions" tab, transactions are formed taking into account the "Additional charges" tab and the amounts, accrued taxes and contributions.
Only after this document is posted, the amounts of accrued salaries, taxes and contributions will be taken into account in accounting.
8. How are data on GPC contracts reflected in personalized accounting and in the personal income tax certificate?
To prepare data for transmission to the FIU, there is a processing of the same name. (interface "Personnel accounting", menu - "Personalized accounting"). After selecting the reporting period and pressing the "Reform" button, the data under the agreement is transferred to SZV-6:
and in RSV-1 in p. 110,111,114,140,142,144 section 1:
and in pages 200,204,205,207,210,214,215 of section 2.1:
In the help 2-NDFL (menu "Taxes and contributions"): taxable period, an organization and an employee is added.
Thank you!
Send this article to my mail
In this article, we will consider how to draw up a GPC agreement in 1C. Contracts of this type are used in the case of contract or one-time work. The organization is also obliged in this case to transfer insurance premiums.
Settlements under GPC contracts are required to be reflected on account 76 “Settlements with other debtors and creditors”. There are no special operations for the execution of such contracts, therefore, for registration of such operations, manual filling will be required in order to correctly reflect personal income tax payments, to calculate insurance premiums.
Please leave in the comments the topics you are interested in so that our experts will disassemble them in instruction articles and video instructions.
Let's consider an example. The organization OOO "Trading House" Kompleksny "needs to conclude a contract of GPC in 1C with the individual Nikolai Nikolaevich Petrov, who rendered repair services to our organization in the amount of 10 thousand rubles under the contract.
First of all, let's add Mr. N.N. Petrov to the information base. To do this, go to the "References" section and select the item " Individuals”. Also in this directory there is an opportunity to go from the section "Salary and personnel".
In the directory, create new group and let's call it “Under GPC Agreements”. And already in it we will add physical. person - N. N. Petrova. In the future, it will be possible to add other individuals to this group. persons so that they do not mix with employees of organizations.
Next, we proceed to the formation of the document "Operation". We select the section "Operations" and in it the item "Operations entered manually". Create a new document by clicking the appropriate button and fill it in with entries, having previously indicated the organization and content, if necessary, in the header of the document.
The first entry will reflect the accrued contract consideration. In this example, on debit, we will attribute to account 25 "General production costs". In other cases, it is possible to indicate a 20, 23 or 26 account. The second posting is personal income tax. The third and fourth postings are contributions to the Pension Fund and FFOMS. After filling out, write down the document.
Fill out the document, indicating in the header OOO "Trading House" Complex "and employee Petrov NN Fill in the fields on the first tab. You also need to specify the deduction code.
After that, go to the fourth tab with deductions and fill in the required columns.
We carry out the document. Next, you need to enter a document reflecting the calculation of insurance premiums. In the same section, select the item “Contributions accounting operations”. Similarly to the previous document, fill in the header, additionally fill in the month of the billing period. On the tab “Calculated contributions” we indicate the amount of contributions to the Pension Fund of Russia and FFOMS.
In order to keep records of GPC contracts in the program, in the Settings, Payroll section, select the checkbox Payments under civil law contracts are registered.
After that, in the Salary section, a journal of documents Contracts, including copyright documents, will appear.
When creating a document Agreement (work, services), the program allows you to select a payment method:
- at the end of the term with monthly advance payments.
once at the end of the term;
according to the acts of work performed;
An employee can be selected from the Employees list, or created.
If the employee already works under an employment contract or worked before, you can click the Show all link - when choosing an employee, uncheck the Contractor checkbox and select from complete list employees.
In any case, it is necessary that for employment contract, and the same individual was indicated for the GPC agreement.
This will avoid duplication of individuals in the reporting of 2-NDFL, Calculation of insurance premiums, SZV-M, SZV-STAZH and the need to correct the reporting manually.
In the document, you can also fill in the Account, subconto field, or leave it blank. Then the account Дт will be selected the one that is specified for the organization by default.
If the contract provides for insurance against accidents, the checkbox is to be insured against accidents.
In all months from the start date to the end date of the contract, the employee specified in the document is included in the SZV-M report, even if in these months he did not perform work under the contract and there were no payments.
The SZV-STAGE annual report for this employee will contain the start and end dates from the Agreement (work, services) document.
If the payment method is chosen - according to the acts of work performed, then the amounts to the employee will be credited only after the document is entered into the Certificate of work performed.
A document can be created by clicking the Create based on button or by going to the Acts of completed work tab.
After the Acts of Completed Work are created, the amounts of the acts for the month will appear in the Contracts tab of the document Calculation of salaries and contributions for this month by clicking the Fill button.
If the contract specifies one of the ways:
once at the end of the term;
at the end of the term with monthly advance payments,
then, in the same way, in the Contracts tab of the month of the end of the contract or all months of monthly advance payments, the amounts specified in the contract will be included.
If payment under GPC contracts is made separately, in the inter-settlement period, then the program provides for more convenient way calculation, - document Accrual under contracts (including copyright).
You need to create a separate document for each due date.
By clicking the Fill in document button, all acts, all advance payments under contracts, all amounts for the final settlement under the contract in the current month are selected.
The date of payment is set equal to the dates of the acts (for amounts by acts) and the date of the document for advance payments and final settlement.
Lines with a payment date other than the document date must be deleted with the right mouse button-Delete.
After posting the document, you can click the Pay button, and the program will create statements (to the bank, to the cashier, to the accounts - as set for the employee) with the Accrual under contracts operation.
You can create the required list yourself by choosing the Accrual by contracts operation. The program will require you to indicate one or more documents Accrual under contracts for which you need to make a payment.
The document Accrual under contracts does not calculate contributions.
This calculation is performed by the document Calculation of salaries and contributions at the end of the month.
Those. documents Accruals under contracts must be earlier than the general document Accruals of salaries and contributions.
Postings under GPC contracts.
By clicking the Fill in the document Reflecting the salary in the accounting, the amounts under the GPC agreements go with the operation Contract (works, services) and in the personal income tax tab with the personal income tax operation.
After synchronization with the Enterprise Accounting program, these operations will generate transactions for account 70.
In order to create transactions on account 76.10 in the Accounting program, you must manually:
on the Accruals tab, correct the operation for Counterparties Income;
in the personal income tax tab, correct the operation for personal income tax from the income of counterparties.
The settlement procedure for contracts is as follows:
Document Contract (works, services);
If payment is according to acts, then create documents Act of work performed, in them the date of payment;
For each payment date, create a document Accruals for contracts with date = payment date. Clicking the Fill button will display the available acts and payments of the current month.
From the document, click Pay, - statements will be created;
Payroll and contributions-fill. Calculation of contributions;
If the payment is made on the general date of the salary for the organization, then instead of clauses 3-5, the document Calculation of salaries and contributions, the amounts fall into the Contracts tab;
If necessary, account 76.10 -in the document Reflection of salary in accounting, correct