1c 8.3 recalculation of personal income tax. How to reflect the recalculation of personal income tax (personal income tax) in the configuration? How personal income tax is withheld upon payment

In this article, I want to consider the aspects of calculating and withholding personal income tax in 1C 8.3, as well as preparing reports on forms 2-NDFL and 6-NDFL.

Setting up registration with the tax authority

The most important setting, without it it will not be possible to submit reports to the regulatory authorities. Let's go to the directory "Organizations" (menu "Main" - "Organizations"). By choosing the right organization, press the button "More ...". From the drop-down list, select "Registration with the tax authorities":

You need to carefully fill in all the details.

Set up payroll accounting

These settings are made in the section "Salary and personnel" - "Salary settings".

Let's go to "General settings" and indicate that accounting is carried out in our program, and not in the external one, otherwise all sections related to personnel and salary accounting will not be available:

On the tab "Personal Income Tax" you need to indicate in what order the standard deductions are applied:

On the “” tab, you need to indicate at what rate the insurance premiums are calculated:

Any charges to individuals are made according to the income code. For this, the program has a reference book "Types personal income tax". To view and, if necessary, correct the reference book, you need to return to the "Salary settings" window. Expand the "Classifiers" section and click on the "Personal Income Tax" link:

A window for setting the parameters for calculating personal income tax will open. The reference book is located on the corresponding tab:

To set up the taxation of personal income tax for each type of accruals and deductions, you need to expand the "Payroll" section in the "Salary settings" window:

In most cases, these settings are enough to start accounting for wages and personal income tax. I will only note that the reference books can be updated when the program configuration is updated, depending on changes in legislation.

Personal income tax accounting in 1C: accrual and withholding

Personal income tax is charged for each amount of actually received income separately for a period (month).

The amount of personal income tax is calculated and accrued by such documents as "", "", "" and so on.

Take the Payroll document as an example:

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On the tab "Personal Income Tax" we see the calculated amount of tax. After the document is posted, the following personal income tax transactions are created:

Also, the document creates entries in the register "Income accounting for calculating personal income tax", According to which the reporting forms are subsequently filled in:

In fact, the withheld tax from the employee is reflected in the accounting when posting documents:

• Operation personal income tax accounting.

Unlike accrual, the tax withholding date is the date of the posted document.

Separately, the document "Personal income tax accounting operation" should be considered. It is provided for calculating personal income tax from dividends, vacation pay and other material benefits.

The document is created in the "Salary and personnel" menu in the "Personal income tax" section, the link "All personal income tax documents". A drop-down list appears in the window with a list of documents when you click the "Create" button:

Almost all documents, one way or another affecting personal income tax, create entries in the register "Calculations of taxpayers with the budget for personal income tax".

As an example, consider the formation of register records tax accounting document "Write-off from the current account".

Add the document "" (menu "Salary and personnel" - link "Sheets to the bank") and, on its basis, create a "Write-off from the current account":

After conducting, let's see the postings and movements in the registers that the document formed:

Formation of reporting on personal income tax

Above, I described the main registers that are involved in the formation of the main reports on personal income tax, namely:

In the window with a list of documents, click the Create button and fill in the employee reference:

The document does not form transactions and entries in the registers, but serves only for printing.

• (section 2):

The report refers to regulated reporting. You can also go to its registration from the "Personal Income Tax" section, the "Salary and Personnel" menu, or through the "Reports" menu, the "1C Reporting" section, "Regulated reports".

An example of filling out the second section:

Verification of withheld and accrued personal income tax

To check the correctness of the calculation and payment of tax to the budget, you can use "". It is located in the "Reports" menu, section - "Standard reports".

Unnecessarily withheld personal income tax may arise for various reasons. For example, an employee's salary was recalculated for past period, or he belatedly declared his right to tax deductions. According to paragraph 1 of Art. 231 of the Tax Code of the Russian Federation, the amount of excessively withheld personal income tax is refundable. In this article, we will look at how to register a refund to an individual of the amount of excessively withheld tax in the 1C: Enterprise Accounting program 8 edition 3.0.

R Let's take an example: an employee was admitted to the organization of LLC "Maxima" on October 1, 2016. The calculation and payment of wages is carried out on the last day of the month, and for October he was charged wages excluding tax deductions for two minor children. And on November 1, the employee brought the documents necessary to provide a tax deduction, and wrote an application since October. On November 2, 2016, the employee leaves, and when calculating wages for November, a negative personal income tax amount.

We start by calculating wages for November, taking into account the fact that the last working day was November 2. Open the section "Salary and personnel", "Salary", "All charges" and by the button "Create" add new document for payroll calculation for November.

On the "Personal Income Tax" tab, we see information about the calculated taxes, as well as the amount of deductions applied. The amount of personal income tax to offset is also reflected on a separate line on the Payout Adjustments tab.

We post the document and look at the transactions

We click the "Create" button and select from the list "Refund of personal income tax"

Fill in the empty fields of the opened document:
- date;
- the month in which we make a tax refund;
- the employee to whom we are refunding personal income tax;
- the date of receipt of income and the amount of tax.

We draw and close the document. To check, we will form a payroll. Open the tab "Salary and personnel", "Salary", "Salary reports" and select " Payroll»

ATTENTION: a similar article on 1C ZUP 2.5 -

Hello dear site visitors. Today, in another article, we will talk about how in the program 1C 8.3 ZUP 3.1 the process of accounting for various types of personal income tax has been organized:

• Calculated personal income tax
• Withholding personal income tax
• Listed personal income tax

We will consider in detail what documents these types of personal income tax are taken into account and in which registers they are reflected. Consider at specific example how to register in the program an employee's right to a standard tax deduction and how it will be taken into account when calculating personal income tax. Let's consider some other settings that must be taken into account for the correct calculation of personal income tax in the 1C ZUP program, edition 3.

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First, we'll talk about calculated personal income tax... In the program ZUP 3.0 (3.1), this personal income tax is calculated in the documents "Payroll and contributions", as well as in various inter-settlement documents, such as "Vacation", "Business trip", " Sick leave"," Bonuses "," One-time charges "and in some others. First, let's talk about how it is calculated Personal income tax in inter-settlement documents... Today's material, I will analyze on the basis of the information base that we have formed as a result of previous publications, where I talked about and.

Let's look at the inter-settlement document "Sick leave" for the employee A.M. Ivanov. for October. This document is a personnel calculation and when filling it out, the program automatically determines average earnings employee for two calendar years preceding the year of temporary disability. Here, the calculation of sick leave is completely carried out on the basis of average earnings, and personal income tax is calculated... You can view the details of the calculation of this tax by clicking on the button with the image of a green pencil.

In the opened window "More about the calculation of personal income tax" we will see the amount of calculated tax, date of receipt of income, on which it is calculated, possible standard and property deductions if they are registered by employee. In our example, Ivanov A.M. on this moment no deductions for personal income tax. Personal income tax is calculated correctly - 252 rubles, this is 13% of the income of 1,935.49 rubles.

I would like to convert Special attention for props "Due date" in the document "Sick leave". The fact is that it is very important to correctly indicate this date in the inter-settlement documents. For incomes for which the income code is NOT equal to the code 2000 or 2530 (and the hospital income code is 2300), it is by "Payment date" determined "Date of receipt of income", and on this date depends on which month tax period income and personal income tax calculated from it will be charged.

In the document "Sick leave" the date of payment is indicated 05.11 (payment with salary) and is automatically filled in on the basis of it date of receipt of income also 05.11 , which we actually see in the window "More about the calculation of personal income tax". Accordingly, the month of the tax period for personal income tax accounting purposes, we will have November... Where can we see this period? For example, if the employee A.M. Ivanov generate a "Certificate of Income (2-NDFL)", it will be seen that income with the code 2300 (and this is sick leave, in the amount of 1,935.49 rubles for our example) fell into the month of the tax period November... The same will happen in the regulated report "2-NDFL for transfer to the IFTS", if we form it.

It should also be said that the date of receipt of income, which will be determined for the calculated personal income tax in the inter-settlement document, directly affects the filling quarterly report 6-NDFL. I consider in great detail the issue of filling out 6-NDFL in 1C ZUP 3.0 (3.1) in the article

So this sick leave in tax accounting was registered November. We are convinced of this. But it is worth noting that the Month of Accrual in the document "Sick leave" is indicated as October. This means that if we generate salary reports in the program from the Salary section (Salary reports), such as "Payroll", "Full set of accruals, deductions and payments" or "Analysis of salaries by employees (as a whole for the period)" , then in them this sick leave will be attributed to the month October... Consider the example of the Analysis of salaries by employees, we indicate the period from 01.10 to 31.10 and see that the sick leave is included in the report.

Those. the difference is obtained between the month of the tax period this income is registered (NOVEMBER), and by what month of accrual, it is referred to (OCTOBER). It is worthwhile to understand this difference and keep in mind that this situation is normal.

Registration of the calculated personal income tax with the document "Calculation of salaries and contributions" in 1C ZUP 3.1 (3.0)

Now let's see the document "Calculation of salaries and contributions" for October. Here, personal income tax is also calculated (the "Personal income tax" tab) and on the screen below you can see that in this example of personal income tax calculated exactly from the income of employees that are accrued in this document. But in fact, the program analyzes all employee income from the beginning of the year, i.e. Personal income tax is calculated on an accrual basis from the beginning of the year. If the program sees that for some reason in the inter-settlement documents or in previous months the tax was not calculated, but should have been, then this personal income tax will be calculated here, i.e. the program will not lose one income.

To illustrate this point, let's remove personal income tax in the Sick-list document, suppose that for some reason it was not calculated. Let's spend the hospital in this form.

Now, we will recalculate the personal income tax in the document "Calculation of salaries and contributions".

Please note that according to employee A.M. Ivanov in the document "Calculation of wages and contributions" on the personal income tax tab, we now have two lines. In the first line, 1857 rubles. - this is the calculated tax on salary payments in the amount of 14,285.71 rubles. The second line, 252 rubles, is the tax calculated from the sick leave and we can determine this by the date of receipt of income 05.11, which corresponds to the date of payment in the document "Sick leave".

Thus, the date of receipt of income will be the last day of the month for which it was accrued, i.e. 31.10.

The same goes for other employees. Sidorov S.A. in October, payment was charged at the hourly rate and a percentage premium, these types of accruals also have an income code of 2000, respectively, the date of receipt of income on the last day of the month is 31.10.

Employee Petrov N.S. in October, salary payments (by the hour) and payment for work on holidays and weekends were charged, these types of accruals also have an income code 2000, respectively, the date of receipt of income on the last day of the month is 31.10

Thus, the date of receipt of income is determined in accordance with the income code specified in the settings for the type of accrual. For income with code 2000,2530 "Date of receipt of income" is defined as the last day of the month, for which income is accrued, and for other income - by date of income payment.

For clarity, we will form another document "Vacation" for the employee S.A. Smirnov. If you look at the details of the calculation of this personal income tax, we will see that the "date of receipt of income" was also determined by the "payment date" indicated in the document - 07.11

Therefore, I will once again draw your attention to the fact that very important correctly indicate the date of payment of income in inter-settlement documents. In the document "Calculation of salaries and contributions", the date of payment is not required, since the program automatically determines the date of receipt of income based on the month for which income is accrued and sets the last day of this month.

Let's look again at the "Certificate of Income (2NDFL)" for employee A.M. Ivanov. Here we see that the income code 2000 (salary payment) in the amount of 1,4285.71 rubles is attributed to the month of the tax period October, and the income code 2300 (sick leave) in the amount of 1,935.49 rubles - November. But in the salary report "Analysis of salaries by employees" for the period from 01.10 to 31.10, both Salary and Sick leave are indicated.

I would also like to talk about technical side this question, i.e. tell in which registers in the 1C ZUP 3.0 (3.1) program is taken into account numbered Personal income tax (by the way, given question I have already considered in some detail in the article). So, in order for us to view these registers, it is enough to open the document "Calculation of salaries and contributions", i.e. the document in which this personal income tax was calculated and directly in the form of this document display all those registers for which this document is able to make movements. To do this, open the Main Menu - View - Customize the form navigation bar. In the "Available commands" field, select the register we need, it is called "", and it takes into account numbered Personal income tax, click the "Add" button and this register will go to the "Selected teams" field. Click the OK button.

A link appears at the top of the Payroll and Contributions document. "Calculations of taxpayers with the budget for personal income tax", when you open it, you can view the movement of this document on this register. In the register Calculations of taxpayers with a budget for personal income tax there were 4 records, exactly those that are present on the personal income tax tab in the document "Payroll and Contributions".

I want to draw your attention to the fact that this movement is done with a plus sign, that is incoming movement, and means that it is numbered Personal income tax. Expenditure movement with a minus sign for this register is withheld personal income tax... We will talk about it further.

Registration of withheld personal income tax documents "Vedomosti ..." in 1C ZUP 3.1 (3.0)

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Step-by-step instruction for beginners:

Firstly, it is worth noting that in the 1C ZUP 3.1 (3.0) program, registration withheld personal income tax is carried out in the documents "Vedomosti ...":

• "Statement to the bank",
• "Statement of transfers to accounts",
• "Statement to the cashier"
• "Dispenser Disbursement Statement".

For our example, we will form a document "Statement to the bank". The program will automatically fill in the document with those employees whose payment method is specified in the organization's settings, i.e. crediting to the card within the framework salary project(in our example, this is employee A.M. Ivanov and N. Petrov). You can read in detail about the advance payment and salary in 1C ZUP in the article.

When filling out this document, the program analyzes not only the balance owed to the employee (column "For payment") and not only indicates the amount to be paid, but also fills in the column "Personal income tax to be transferred", i.e. the tax that will be withheld when the document is posted. When filling out this column, the program analyzes the remainder by register "Calculations of taxpayers with the budget for personal income tax", is there in this register numbered, but also unrestrained tax. Therefore, if for some reason personal income tax for the previous months was not reflected as withheld, then the program will take it into account when filling out the "Statement ..." document again.

Now let us analyze in more detail, from what it was formed by the employee A.M. Ivanov. To do this, double-click on the amount of 2 109 in the column "Personal income tax to be transferred". The window "Editing personal income tax of an employee" will open, where we see personal income tax in the amount of 1,857 rubles. from salary income (date of receipt of income 31.10) on the basis of the document "Calculation of wages and contributions" and personal income tax in the amount of 252 rubles from sick leave (date of receipt of income 05.11) on the basis of the document "sick leave".

Next, let's see what movements the "Statement to the bank" document will make according to the register For ease of viewing, we will display a link to this register directly in the document form. In the same way as we did in the document "Payroll and Contributions" (Main menu - View - Customize the form navigation bar). So, let's follow the link "Calculations of taxpayers with the budget for personal income tax." Now we see that, in contrast to the document "Payroll and contributions" (receipts with a plus sign), the document "Statement to the bank" makes expendable movement with a minus sign. It is the expenditure movement on this register that reflects the fact withholding personal income tax.

It is immediately worth noting here that it is for the expenditure movements of this register that section 2 is formed in the report "6 personal income tax" (for more details, see the article). And in this regard very important so that the retention period (date) is correct. In fact, this is line 110 in section 2 of the "6 personal income tax" report. The retention date (period) in the register is filled in automatically in accordance with the specified date in the "Statement ..." document. Therefore, once again I draw your attention, very important to correctly fill in section 2 of the report 6 personal income tax, correctly indicate the date in the "Statement ..." document, ie exactly the date when the salary is actually paid and, accordingly, personal income tax is withheld.

Registration of the listed personal income tax documents "Vedomosti ..." in 1C ZUP 3.1 (3.0)

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In the program 1C ZUP 3.1 (3.0) personal income tax listed, as well as withheld, is registered by default in the "Statement ..." documents. Let's consider the listed tax on the example of the document “Statement to the bank”. If we follow the link Payment of salaries and transfer of personal income tax, which is located at the bottom of the document, then some more details of this document will open. By default, the checkbox is checked here. Tax included with salary and that is why the document "Vedomosti ..." registers the fact of transferring personal income tax. In field payment document we can immediately indicate the number and date of the payment, which made the transfer of personal income tax.

Now let's talk about registers. Listed personal income tax reflected in the register. Let's display a link to the register Calculations tax agents with a budget for personal income tax into the form of the document Statement to the bank (Main menu - View - Setting up the form navigation bar) and see its contents. In this register income movement with plus now registers the fact retention Personal income tax, and with a minus - expendable motion registers listed tax.

Now let's talk about an alternative way of registering the fact of transferring personal income tax to the budget. If we do not want to reflect the fact of transferring personal income tax in the document "Statement ...", then the program contains a document "Transfer of personal income tax to the budget"... But why should we not want it?

In this situation, if we reflect the listing Personal income tax document"Vedomosti ...", then in fact in the program this transfer is registered on the date that appears in the Vedomosti itself, ie in our example, the fact of transfer was registered as of 05.11. If we actually listed this personal income tax on the next day, i.e. 6.11 (we have the right to transfer personal income tax no later than the next day after payment of wages, and personal income tax from sick leave and vacation pay no later than the end of the month), and not 5.11, then it turns out that we store not entirely reliable information in the program. Therefore, for a more correct accounting, this listing should be reflected exactly 6.11.

But, nevertheless, I will show how to reflect the transfer of tax by a document "Transfer of personal income tax to the budget".

Let's uncheck the box in the document "Statement to the bank" "The tax is listed together with the salary" and we will conduct a statement. Follow the link Calculation of tax agents with a personal income tax budget and see that now the document only does income movement with a plus sign, i.e. registers only withheld Personal income tax, but the listed one was not recorded.

Next, note that a new link has appeared in the document "Statement to the Bank" Enter data on the transfer of personal income tax... We will use it, and the program will transfer us to the document journal Transfer of personal income tax to the budget... Let's create a new document. We will transfer the tax on 06.11. In the Amount field, we will enter the tax amount that we have indicated in the Statement to the bank document in the column “Personal income tax for transfer” in the amount of 5,266 rubles, i.e. we will list all tax withheld on this statement. Press the button to hold.

The program starts analyzing the register Calculations of taxpayers with a budget for personal income tax in the document "Statement to the bank". She sees that there is an income movement of withholding tax, but there is no expense movement of the listed tax. That is, there is a remainder for this register. The amount of 5,266 rubles is distributed in proportions between all these balances (in the context of the Employee and the Date of receipt of income) and is formed expendable movement, i.e. fact of transfer of personal income tax. Accordingly, we list what is withheld. You can compare. Let's open the register Calculations of taxpayers with a budget for personal income tax in the document “Statement to the bank” and in the document “Transfer of personal income tax to the budget”. That's right, all the tax we have now listed.

So, we have run out of voluminous questions. We figured out what documents in the program 1S ZUP 3.0 (3.1) is registered calculated, withheld and listed tax, as well as in which registers these taxes are taken into account. Now we will talk about personal income tax deductions. We considered the examples given above without taking into account tax deductions.

Registration of an employee's right to provide a standard tax deduction in the 1C ZUP 3.1 (3.0) program

The tax base is defined as the amount of income minus the amount of tax deductions granted. There are five types of tax deductions:

• Standard
• Property
• Professional
• Social
• Partially taxable income

In today's article, we will talk about how to register an employee's right to provide a standard deduction in the program. Let's go to the section "Taxes and contributions" in the journal "Applications for deductions". Let's open it, here we can create documents such as an application for deductions for personal income tax, Cancellation standard deductions Personal Income Tax, BUT Notice of the Right to Deductions. Let's create a document "Application for deductions for personal income tax"... The deduction is provided to the employee Petrov N.S., we indicate the date of the document - 01.11, the month from which this deduction will be applied November... Press the "Add" button and from the list of species offered by the program deductions of personal income tax choose deduction with code 114 (for the first child under the age of 18, for a student full-time training, graduate student, resident, student, cadet, under the age of 24). We indicate the month until which the deduction is provided - December. We carry out the document.

Also in the program, we can view information about the deductions provided directly in the employee's card (section Personnel - Employees directory). Let's open the card of Petrov N.S. and follow the link "Income tax"... A window will open where we will see the deduction provided to this employee, which we just entered with the document "Application for Deductions". If we need to change something in the application, then we can follow the link "Correct the application for standard deductions" directly from the employee's card.

Now let's follow the link Income from the previous place of work, in the tabular section, you should indicate the employee's income from the previous place of work, if he works in our organization not at the beginning of the year and worked this year, somewhere else. This information is necessary in order for the program to track the excess of income for the year for the purpose of accounting for deductions, i.e. stopped providing the deduction in time if the income is exceeded.

Also in this window there is a field where the status of the taxpayer is indicated. I did not mention this right away in order to present the material about where and how people are registered. different kinds Personal income tax and proceeded from the fact that all our employees have taxpayer status - Resident(13%, personal income tax is considered a cumulative total). However, the program supports personal income tax accounting for employees with other taxpayer statuses, such as non-resident, highly qualified foreign specialist and others. And this status is chosen for the employee exactly here. Depending on the selected status, the tax rate and the algorithm for calculating personal income tax are determined. But this is already a topic for other publications.

So, all the necessary information in the program for providing the tax deduction to the employee Petrov N.S. we have contributed, and now we just have to see how it will be taken into account when calculating personal income tax. We will form a document "Calculation of salaries and contributions" for November. The employee was charged a salary in the amount of 30,000 rubles, on the personal income tax tab, we see the calculated tax in the amount of 3,718 rubles, taking into account the applied deduction of 1,400 rubles. The calculation will be as follows: (30,000 - 1,400) * 0.13 = 3,718 rubles.

In today's article, we examined a fairly voluminous material. We talked about where and how it is registered calculated, withheld and transferred personal income tax... Sorted out what tax deductions are provided to employees. In a specific example, the employee's right to provide a standard tax deduction was registered.

In the next article, I will tell you in detail how contributions are taken into account in 1C ZUP 3.0 (3.1). Follow the publications. All the best!)

For the correct accounting of personal income tax in the 1C ZUP 8.3 (3.0) program, we will start with the basic settings.

Step 1. Accounting policy for personal income tax

Setting - Organizations (or Organization Details) - Accounting Policy:

Step 2. Personal income tax deductions

Section Taxes and contributions - Types of personal income tax deductions:

The amount of deduction provided is stored in each type of deduction. If you notice that the wrong amount of deduction is applied when calculating personal income tax, then you can check it by opening the type of personal income tax deduction of interest:

In order for the amount of deductions in the 1C 8.3 ZUP database to comply with the law, it is necessary to maintain the working configuration in the current release, that is, to update it regularly.

At the same time, the procedure for applying standard tax deductions, setting up personal income tax accounting parameters can be studied in the following video:

Step 3. Income subject to personal income tax

Check what income in the 1C 8.3 ZUP program falls into the tax base and with which code there are two ways:

• Open the Taxes, Contributions, Accounting tab in the accrual document (Settings - Accruals):

• Open the list of charges (Settings - Charges) and use the button Setting personal income tax, average earnings, etc.:

Step 4. Information about the taxpayer

The following data is entered through the employee's card using the link “Income tax”:

• Taxpayer status;
• Standard, property and social deductions;
• Notice of Advance Patent Payments;
• Certificate of income from a previous employer:

Step 5. Registration with the tax authority

The organization, as a tax agent, provides personal income tax reporting at the place of registration of the organization or at the place of registration separate subdivisions to the tax authority.
In the 1C program 8.3 Salary and personnel management registration in tax authority can be customized for the respective views.

Important! The subdivision must have the sign “This is a separate subdivision”:

If the organization has a need to keep records by territories, then this functionality must first be included in accounting policy organizations:

Then create a territory (Settings - Territories) and indicate in which IFTS it is registered:

Personal income tax calculation in 1C ZUP 8.3 by example

Personal income tax is calculated in 1C 8.3 ZUP 3.0 in such documents as Payroll and contributions, Vacation, Sick leave, etc. Let's consider the calculation of personal income tax using the example of vacation accrual.

To do this, create a Vacation document:

In the document, personal income tax is calculated. In our example, personal income tax was 2,768.00 rubles.

How reporting on personal income tax is generated in 1C 8.3 ZUP 3.0

When posting the Vacation document, an entry is made in the accumulation registers. On the basis of these registers, various reports on personal income tax are generated, including a 2-personal income tax certificate and a 6-personal income tax calculation. These registers are:

1. Register “Accounting for income for calculating personal income tax”;
2. Register “Calculations of taxpayers with the budget for personal income tax”;
3. Register “Provided standard and social deductions (PIT)”.

How to view entries in accumulation registers when accruing

You can see the records made by the "Vacation" document in the navigation bar of the form. By default, the user does not see this panel.

Let's configure it. To do this, being in an open document, select Main menu - View - Customize form navigation bar:

The Customize Navigation Pane window opens. In the Available commands section, you need to select the register by which you want to view the movements, that is, the records made by the 1C 8.3 ZUP program when posting a document. Then click the Add button.

For example, you need to see what entries were made in the register of Taxpayers' calculations with a budget for personal income tax. For this:

• Select the register on the left of Taxpayers' calculations with the budget for personal income tax;
• Click Add. The line from the Available commands section goes to the Selected commands section;

After such actions, you can see that a navigation bar appeared in the Vacation document form, which always begins with the word "Main", and then the links to the registers that will be added to the selected commands are listed. In the example, it looks like this:

By clicking on this command, you can see the entries made in the register:

You can return to the document form by clicking Main.

In the same way, any registers from the list of available commands are added in the form navigation setup for any documents. You just need to remember that for this setting, the document must be open.

So, let's see what records on the movement of personal income tax in 1C 8.3 ZUP 3.0 were formed with the status of the Vacation document "Posted".

Accumulation register "Accounting for income for calculating personal income tax"

This register contains information:

• on the amount of income in the context of income codes - is included from the calculation of the vacation received on the Accrued tab:

• date of receipt of income - is written into the register from the value of the document variable Payment Date on the tab Main leave:

• and the month of the tax period - from the Month variable in the document header:

The information contained in this register corresponds to the calculated personal income tax. An entry into this register is formed with a “+” (arrival) sign:

The amount of personal income tax is stored in the context of:

• date of receipt of income - enters the register from the requisite of the date of receipt of income, which is in the details of calculating personal income tax:

• tax rates;
• registration with the IFTS - in our example, the IFTS is taken, in which the organization itself is registered.

Accumulation register "Provided standard and social deductions (PIT)"

Entries in this register indicate that the employee is entitled to deductions and by this document they were provided to him:

What you need to pay attention to when holding the "Vacation" document for the correct accounting of personal income tax is attribute "Date of document"(in our example, 01/19/2016) As you can see from the illustrations, this date passes through all the listed registers as the "Period" variable.

How personal income tax is withheld upon payment

In our example, salary payments are made through the distributor, so for this we will generate the Payroll sheet through the distributor:

• Select the month of payment - January 2016;
• The date of the document must correspond to the date of payment, for example, this is 01/22/2016;
• We indicate that we are paying vacation;
• Click on the “Not selected” link to choose which vacation you are going to pay for;
• Finish by clicking Select:

When filling out the document, 1C ZUP 3.0 automatically sets the amount To be paid and the amount of personal income tax to be transferred:

If you slightly change the data in the document, for example, change the date of the document, then the picture will be completely different - in the tabular section, personal income tax is not filled in for the transfer:

The question arises: Why is personal income tax not filled for transfer? It turns out that the date of the document is very important, that is, the date when the payment is formed. Personal income tax, which arose when calculating the vacation, was formed on the date of 01/19/2016. and, accordingly, it cannot be listed earlier than this date, that is, it simply does not exist in the 1C ZUP 8.3 database yet. Records with this personal income tax appear in all registers only from 01/19/2016.

How to view the entries in the accumulation registers when paying out

The document that forms the payment also makes the movement through the registers associated with personal income tax.

Accumulation register "Taxpayers' settlements with the budget for personal income tax"

The record, which is formed by the payment, is formed in the register with the sign “-” (expense) and such personal income tax is considered withheld.

The amount of personal income tax withheld is kept in the context of:

• the date of receipt of income is the date of receipt of income, which can be viewed in the details of calculating personal income tax of the Vacation document itself;
• tax rates;
• registration with the IFTS.

It is the data on withholding tax that then fall into the reporting for 6-NDFL:

Accumulation register "Calculations of tax agents with the budget for personal income tax"

We see that two entries were made to this register:

• + (“Arrival”) - personal income tax withheld;
• - (“expense”) - listed personal income tax:

We propose to consider the nuances of accrual and withholding personal income tax in the program 1C 8.3. And how to properly prepare for reporting on forms 2-NDFL and 6-NDFL.

An important point is the setting in 1C "Registration with the tax authority", which is responsible for submitting reports to tax office... Go to the "Main" menu tab and select "Organizations".

We go to our organization, click "More" and in the drop-down list select the item "Registration with the tax authority":

The next important setting is the "Salary Setting" in the "Salary and Human Resources" section.

Go to the "General settings" section and indicate in the item "Accounting for settlements by wages and personnel records are kept "-" In this program "so that the relevant sections are available.

Here we go to the "Personal Income Tax" tab, in which we indicate the procedure for applying standard deductions "Cumulative total during the tax period":

The rate of insurance premiums is "Organizations applying DOS, except for agricultural producers."

Accident contribution rate - indicate the rate in percentage terms.

All accruals made are generated based on the income code for individuals, which can be viewed in the built-in directory "Types of personal income tax".

This guide can be corrected, for this we return to the "Salary settings", expand the "Classifiers" section and follow the link "Personal income tax":

After that, the window "Parameters for calculating personal income tax" opens and go to the required tab "Types of personal income tax":

For settings taxation of personal income tax for accruals and deductions in the "Salary settings" window, expand the "Payroll calculation" section:

To start accounting for wages and personal income tax, the established parameters are enough. But do not forget to update the configuration to the current one.

Personal income tax is accrued and calculated for each actual income received on a monthly basis at the end of the reporting period (month) according to the documents "Payroll", "Vacation", "Sick leave" and others. Consider the document "Payroll".

The amount of tax for each employee will be reflected in the "Personal Income Tax" tab:

The same information can be viewed in the transactions:

Based on the document, an entry is formed in the register "Accounting for income for calculating personal income tax" and the reporting forms are filled in:

Consumable cash order for cash dispensing DS;

The document posting date will be the tax withholding date.

Let's pay attention to the document "Personal income tax accounting operation". It is used to calculate personal income tax from dividends, vacation pay and other material benefits. To create a document, you need to go to the "Salary and personnel" tab, the "Personal income tax" section and click on the link "All personal income tax documents".

We fall into the magazine. To form a new document, click "Create" and select the desired option from the drop-down list:

An entry in the register "Calculations of taxpayers with the budget for personal income tax" forms almost every document that affects personal income tax.

Let's consider the example of the document "Write-off from the current account". Let's go to the "Salary and personnel" tab and open the "Vedomosti to the bank" item:

Let's create this document... And on the basis of the write-off from the account:

And also the movement on registers.