For calculations with the budget for taxes and fees in the Chart of Accounts accounting Account 68 “Calculations for taxes and fees” is provided, to which you need to open the corresponding sub-account (for example, “Personal Income Tax”).

Personal income tax accrued: posting

At personal income tax calculation No entry is made from an individual’s income.

Personal income tax withheld: posting

Postings drawn up when withholding personal income tax from the income of employees (other individuals who received payments from tax agent), depend on the specific situation.

Personal income tax withheld from wages: posting

The deduction of personal income tax from employees' salaries is reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 68 “Calculations for taxes and fees”, subaccount “Personal Income Tax”.

Personal income tax withheld from vacation pay: posting

When withholding personal income tax from vacation pay paid to an employee, the same entry is drawn up as when withholding tax from his salary - Debit of account 70 - Credit of account 68-NDFL.

Personal income tax withheld from financial assistance paid to the employee

In this case, a posting is made Debit of account 73 “Settlements with personnel for other operations” - Credit of account 68-NDFL.

Personal income tax withheld when paying money to individuals who are not employees

For example, when paying for work or services under the GPA. Then you need to make a wiring Debit of account 76 “Settlements with different debtors and creditors" - Credit account 68-NDFL.

Personal income tax withheld from the amount of dividends: posting

When withholding personal income tax from the amount of dividends paid, the entries will depend on whether the recipient of the dividends is an employee of the organization or not.

Personal income tax transferred to the budget: posting

Regardless of what income (salary, dividends, etc.) the personal income tax is transferred to the budget, the following entry is drawn up: Debit of account 68-NDFL - Credit of account 51 “Current accounts”.

The chart of accounts and instructions for its use for accounting for all payments made by the organization to its employees are provided.

Maintaining salary on account 70

It takes into account all settlements with personnel:

• on wages, including basic and additional wages, as well as incentive and compensation payments;
• for, benefits and compensations;
• for payment of vacation pay and compensation for unused vacation;
• on deductions from wages to compensate for losses from marriage, shortages, theft, damage material assets, and so on.;
• on payment by employees of trade union dues, utilities and other services;
• based on a court decision, etc.

By credit, the entries in account 70 display the amount of debt of the enterprise/organization to the employee, by debit - the reduction of such debt due to payments wages or other amounts due to employees in accordance with the law, or the occurrence of debt by the employee to the enterprise.

Analytical accounts for account 70 can be opened for groups of employees (by divisions) and for each employee separately.

The main corresponding accounts to account 70 when calculating salaries are determined by the type of activity of the enterprise (organization):

• in production – (for workers in main production), (for workers in auxiliary production), 25 (for workers involved in the management and maintenance of workshops and/or sections), 26 (for employees of plant management and specialists), 29 (for workers in service production and farms);
• in trade and service sector - .

When calculating benefits, accounts intended for settlements with off-budget funds(). When calculating vacation pay and amounts of remuneration for long service, it is used, etc.

All listed accruals are made on the debit of the indicated accounts and on the credit of account 70.

Look step by step instructions for the calculation and payment of salaries in 1C 8.3:

Postings: wages accrued

Basic payroll calculations:

An enterprise (organization), in the event of a shortage of funds, can partially pay employees in kind, but such payments should not exceed 20% of the accrued amount of wages. When paying for labor with products own production it is taken into account according to market prices in accordance with Art. 40 Tax Code of the Russian Federation. Personal income tax and unified social tax on payments to employees in kind are paid on a general basis based on market value products or other material assets issued to employees.

How to display payment of wages, taxes and deductions in transactions

These postings are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's wage debt to employees.

In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay wages at least twice a month. The advance amount should not be less than the salary or tariff rates for the first half of the month worked. The advance payment scheme is shown in Fig. 1.

Rice. 1. Procedure and timing of advance payment.

Deductions from wages can be made only in cases provided for by law. Art. 138 of the Labor Code of the Russian Federation establishes restrictions on the amount of deductions from wages:

• in standard cases – no more than 20% of the salary amount;
• in special cases provided for by law, as well as when deducting from an employee’s earnings under several executive documents - no more than 50% of the salary;
• when an employee serves correctional labor, pays alimony for minor children, or compensates for damage as a result of a crime - no more than 70% of the salary.

The organization sends part of the salary to pay for the employee’s loan at his request. Also, the amount for bank commission for money transfer. What kind of posting should be used to reflect this deduction in the BU and NU?

The deduction of the amount from the salary for transfer to third parties is reflected in the D account. 70 “Settlements with personnel for wages” and To account. 76 “Settlements with various debtors and creditors.” To account 76 open a sub-account, for example, “Payments on behalf of employees.”

The deduction of the bank's commission for transferring payments is reflected in the D account. 70 and Kch. 73 “Settlements with personnel for other operations.”

The rationale for this position is given below in the recommendations of the Glavbukh System and in the article in the Glavbukh magazine, which you can find in the Journal tab.

Purposes for which deductions can be made

At the employee’s initiative, amounts can be withheld from his salary for any purpose. These may be payments* to repay a loan, for goods purchased on credit, in payment of insurance premiums and services cellular communication, on account of membership fees, etc. The indicated amounts are not considered deductions within the meaning of Articles 137 and 138 of the Labor Code of the Russian Federation, since we are talking about the employee’s will to dispose of the accrued salary. In this case, the employee must confirm his desire for deductions in writing.*

By general rule In accounting, the amount of deductions at the request of the employee must be reflected in the entry:

Debit 70 Credit 76*

– payments are withheld from wages at the employee’s initiative.

An example of reflecting in accounting deductions from an employee’s salary on his initiative. The organization applies common system taxation*

According to the manager of Alpha CJSC A.S. Kondratiev (b. 1955) 900 rubles are withheld from his salary monthly. and is transferred to his personal account to the operator mobile communications. Kondratiev’s monthly salary is 16,000 rubles. Kondratiev has no children, so standard tax deductions are not provided to him. The organization pays contributions for insurance against accidents and occupational diseases at a rate of 0.2 percent.

Alpha's accountant makes the following monthly accounting entries:

Debit 26 Credit 70

– 16,000 rub. – Kondratiev’s salary was accrued;

Debit 26 Credit 69 “Settlements with the Pension Fund for the insurance part of the labor pension”

– 3520 rub. (RUB 16,000 ? 22%) - accrued pension contributions to finance the insurance part of the labor pension;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions”

– 464 rub. (RUB 16,000 ? 2.9%) – social insurance contributions have been accrued;

Debit 26 Credit 69 “Settlements with FFOMS”

– 816 rub. (RUB 16,000 ? 5.1%) – contributions accrued for health insurance in FFOMS;

Debit 26 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”

– 32 rub. (RUB 16,000 ? 0.2%) – premiums for insurance against accidents and occupational diseases have been calculated;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”

– 2080 rub. (RUB 16,000 ? 13%) – personal income tax was withheld from Kondratiev’s salary;

Debit 70 Credit 76*

– 900 rub. – money was withheld from Kondratyev’s salary at his request;

Debit 70 Credit 50

– 13,020 rub. (16,000 rubles – 2080 rubles – 900 rubles) – Kondratiev’s salary was issued from the cash register;

Debit 76 Credit 51*

– 900 rub. – money is transferred to the telecom operator.

Deductions from salary to repay a loan (interest on it) issued to an employee by an organization are reflected by posting:

Debit 70 Credit 73*

– the loan amount (interest on it) is withheld from the employee’s salary.

The procedure for taxing salary deductions initiated by an employee depends on who these funds are intended for: a third-party recipient or the organization itself.

If withholdings are to be transferred to a third party recipient, then the organization is only providing remittance services. In this case, the entire amount of the employee’s salary (before voluntary deductions) is included in the calculation of taxes and mandatory contributions. The deductions themselves do not affect the taxation procedure in any way. This order follows from the provisions Tax Code RF Article 8 of the Law of July 24, 2009 No. 212-FZ.

If the recipient of the withheld amounts is the organization itself, they can also participate in the calculation of taxes. For example, * if an organization withholds interest on a loan issued to an employee.

Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health

2. Article: Your actions if the employee’s salary needs to be transferred “outside”

What entries should be made in accounting?

Any transactions related to deductions and payments from the employee’s salary should be reflected in account 76 “Settlements with various debtors and creditors.” Create the necessary sub-accounts for it - for example, “Deductions under writs of execution”, “Alimony”, “Payments on behalf of employees”. Under the loan, these subaccounts will correspond with account 70 “Settlements with personnel for wages”. And by debit - with cash accounting accounts (usually 50 or 51) upon payment of the employee’s obligations.

Maintain analytical accounting in the subaccounts of account 76 both for recipients of payments and for the employees themselves. This information will be sufficient, since the rest of the information can be gleaned from payment documents, accrual and deduction registers, and personal accounts workers.*

Example: The company withholds alimony from an employee’s salary and uses part of his income to repay the loan*

Employee K.I. Petrenko works at Svetoch LLC, this is his main place of work, he is entitled to standard deductions. In January 2011, he received a salary of 21,400 rubles.

In relation to Petrenko, the organization received writ of execution No. 13 for the payment of alimony for a minor child in the amount of 25 percent. In addition, Petrenko submitted an application on January 10, 2011 with a request to transfer 4,500 rubles monthly. to the bank to repay its loan under agreement dated October 1, 2010 No. 14.

Deductions from wages are divided into three groups: mandatory (prescribed by law), at the initiative of the employer (also regulated by labor law), at the request of the employee. Let's look at the main typical wiring on deductions from wages.

Mandatory withholdings include taxes on employee income - personal income tax. For different categories employees have their own tax rate.

Reflected by wiring:

• Debit Credit 68 Personal Income Tax.

To be recorded:

• Debit Credit 76.

Payment of withheld obligations in favor of the claimant is made in a writ of execution or within three days and is recorded by recording:

• Debit 76 Credit.

Transfer costs are borne by the employee (bank commission, etc.).

Example of postings: personal income tax withheld from wages

In the amount of 35,000 rubles. He is a resident, the personal income tax rate is 13%. Alimony in the amount of 7,000 rubles is withheld from him monthly.

Postings:

Employer-initiated deductions

Occurs in case of damage or loss of property (Debit Credit 73.2), debt on accountable amounts (Debit Credit 71). The employer can also deduct part of the funds from the employee’s salary to repay a previously issued loan (Debit Credit 73.1).

Sometimes an employer may mistakenly pay a larger salary. Then part of the overpayment is withheld from the employee.

Another situation: an employee took full paid leave, but quit before the end of the period for which it was taken. Amounts of vacation pay for those days to which the employee is not entitled are withheld (Debit Credit 73).

The employee's salary (RUB 000) was withheld cash to repay a loan in the amount of 5,500 rubles.

Postings:

Deductions initiated by the employee

The employee may request that a certain amount be withheld from his salary each month. This could be amounts to repay a loan from an employer, to charity, voluntary insurance or trade union dues (Debit

We will not consider payroll calculations in detail, but will analyze the entries that are generated in accounting after the calculations are completed for each employee.

Stages of work on payroll accounting in an organization:

• payment of personal income tax and contributions.

To record all transactions related to wages, account 70 “Settlements with personnel for wages” is used. The credit of this account reflects accruals, the debit - personal income tax, other deductions and salary payments. Postings for payroll, deductions, accrual of personal income tax and insurance contributions are usually made on the last day of the month for which salaries are accrued. Postings for salary payments and personal income tax payment and contributions - on the day of actual transfer (issue) of funds.

Wage expenses are written off against the cost of production or goods, therefore the following accounts correspond to account 70:

• For manufacturing enterprise— 20 account “Main production” or 23 account “Auxiliary production”, 25 “General production expenses”, 26 “General (administrative) expenses”, 29 “Servicing production and facilities”;
• For trading enterprise- Account 44 “Sales expenses”.

The wiring looks like this:

D20 (44.26,...) K70

This posting is made for the total amount of accrued salary for the month, or for each employee, if accounting on account 70 is organized with analytics for employees.

Salary deductions

Quick establishment of primary accounts, automatic payroll calculation, multi-user mode, free updates and technical support in online service Contour.Accounting!

Deductions from salary reduce the amount of accruals and go through the debit of account 70. As a rule, all employees have one deduction - personal income tax. Here account 70 corresponds with account 68 “Calculations for taxes and fees”, posting:

D70 K68

In postings for other deductions, the credit account changes depending on where it goes. For example, when holding on writ of execution In favor of a third party, account 76 “Settlements with various debtors and creditors” is used, posting:

D70 K76

Calculation of insurance premiums

Account 70 is not included in postings for insurance premiums, because they are not accrued to employees and are not deducted from their salaries.

Insurance premiums are included in the cost of production, i.e. pass through the debit of accounts 20 (26,29,...) or 44 in correspondence with account 69 “Settlements for social insurance and provision." 69 accounts usually have subaccounts for each contribution. Wiring:

D20 (44, 26, …) K69

Payment of wages

After the salary is accrued on the credit of account 70, and personal income tax and other deductions are withheld on the debit of account 70, the remainder is paid to the employees. Payment can be made either from the cash register or through a bank (money is transferred to the accounts of employees from the organization’s current account), i.e. Account 70 corresponds with either account 50 “Cashier” or account 51 “Cash Account”, posting:

D70 K50(51)

Transfer of personal income tax and contributions

No later than the day following the day of salary payment, the organization is obliged to pay personal income tax. Insurance premiums, including insurance premiums, are paid by the 15th of the following month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Postings:

D68 K51 - personal income tax paid

D69 K51 – fees paid

Example of payroll with postings

Employees were paid salaries for March 2019, personal income tax was withheld, and insurance premiums were calculated. Accounting for account 70 is carried out without analytics for employees, for account 69 - with subaccounts for each contribution. Expenses for salaries and contributions are included in account 20.

04/10/2019 - salary paid, personal income tax paid,

04/15/2019 - insurance contributions to the Pension Fund, Federal Migration Service, and Social Insurance Fund were paid.

Contributions:

• in the Pension Fund of Russia (22%) - 16,500 rubles
• to the Federal Migration Service (5.1%) - 3,825 rubles
• FSS (2.9%) - 2,175 rubles
• FSS injuries (0.9%) - 675 rubles

Postings for all operations:

date	Wiring	Sum	Contents of operation
31.03.2019	D20 K70	75 000	Salary accrued
	D70 K68.NDFL	9 750	Personal income tax withheld
	Insurance premiums charged:
	D20 K69.pfr	16 500	- to the Pension Fund of Russia
	D20 K69.fms	3 825	- to the FMS
	D20 K69.fss1	2 175	- in the Social Insurance Fund (temporary disability)
	D20 K69.fss2	675	- in the Social Insurance Fund (injuries)
10.04.2019	D68.NDFL K51	9 750	Personal income tax listed
	D70 K50	65 250	Employees' salaries were paid from the cash register
15.04.2019	Insurance premiums listed:
	D69.pfr K51	16 500	- to the Pension Fund of Russia
	D69.fms K51	3 825	- to the FMS
	D69.fss1 K51	2 175	- FSS (temporary disability)
	D69.fss2 K51	675	- FSS (injuries)

Keeping accounting records in the online service Kontur.Accounting is convenient. Quick establishment of a primary account, automatic payroll calculation, collaboration with the director.