Accounting for wages in 1c enterprise 8.3. Accounting info. Calculation of average earnings in cases not related to vacation pay

Hello dear blog readers. In this article I will continue overview of opportunities software product "1C Accounting 3.0" for calculating wages and maintaining personnel records. Today we will take a look at the available payroll tools. Let me remind you that in the last article in this series we reviewed. A complete list of materials is presented below:

Payroll

Now let's see what opportunities for calculating wages the program developers have provided here. Let me remind you that all documents and reference books for calculating salaries are located on the Employees and Salaries tab of the main program menu and are grouped in the Salary section.

The first document that we see is "Payroll".Its purpose is clear from the name. The document provides for its monthly entry, at least one document per month must be entered. Let's try to calculate the salaries of our three employees. To do this, create a new one and in the field "Month of accrual"select "April 2014" (employees were hired from April 1, 2014). In field "Subdivision" leave the "Main unit" (we have one) and press the magic button "Fill in". As a result, all tabs in the tabular section will be automatically filled in.

Please note that in the document, above the tabular section, fields appeared, which reflect the total amounts of accruals, deductions (including personal income tax) and the amount of calculated contributions. In the tabular section itself on the tab "Accruals" the lines were automatically filled in in accordance with the data that we entered when hiring employees. I also want to note that despite the presence of such fields as "days." (days) and "hours." (hours), the program does not provide a timesheet and payroll by preemption. In other words, the salary is not automatically recalculated if the month is not fully worked out; this will require the amounts and hours / days to be corrected manually. If such a calculation turns out to be very laborious and problematic for you, I advise purchase a specialized software product for calculating salaries "1C: Salary and Personnel Management 8", which in the basic version will cost only at 2 550 rubles... You can get acquainted with the functionality of the software product in a series of packs -.

There remains one more tab "Contributions". It automatically calculates insurance premiums. Insurance premium rates are kept in a specialized register and are always up to date if you regularly update your programs. Read about how to properly update 1C yourself. The rate of contributions for accidents is set for each organization its own, for this you need to open "Register of information" "Rate of premium for accident insurance."

I will note one very colorful solution of 1C developers (I liked it). To see the total amount of contributions separately for each direction, you can click on the question mark, which is located next to the "Contributions" field (see the picture). The same goes for Holds.

Document "Payroll"when conducting, it generates entries for accrued wages (26 -\u003e 70), for calculated personal income tax (70 -\u003e 68) and calculated insurance premiums (26 -\u003e 69).

Cost account 26 used in my example can be changed. In a directory item "Accruals" (in 1C ZUP it is called "Accrual type"), there is a field "Reflection method", where you can designate another method of reflection for the amounts charged for this type of accrual.

Payment of salaries in 1C Accounting 3.0

After the salary is calculated, it must be paid to our employees. 1C Accounting offers two payment methods:

• Through the bank with documents - "Statement for payment of wages through the bank" + "Payment order" + "Write-off from the current account";
• Through the cashier with documents - "Statement for payment of wages through the cashier" + "Cash voucher" or "Salary deposit".

Bank payment

Let's consider the first option. It is used in the event that the organization pays salaries to bank cards. In the document, you must select the month of payment (In our case, April 2014), Department, in the field "Pay out" indicate what kind of payment is due "Monthly salary" or "Advance" (we choose the first option) and press the button "Fill in"... In this case, the tabular part is filled in automatically with the amounts that the organization owes its employees. You can also print a list of salaries transferred to the bank from the document - "List of transfers"(You can also print from MicrosoftWord).

Pay attention to the field "Salary project"... Using a simple example, I will try to explain how this field can be used. Suppose we have a director (Ivanov) and a chief accountant (Petrova) prefer to keep their salaries on the cards of the Ustoichny bank, and the manager (Sidorova) in the Nadezhny bank. In this case, it is necessary to make two salary payments every month in order to make two different payment orders to two different banks on their basis.

When there are three employees in an organization, you can do this manually, but if we are talking about hundreds of employees, then, of course, it is better to buy 1c salary :-) or at least set up a salary project. Add two banks "Stable" and "Reliable" to the reference book of banks (section of the main menu "Bank and Cashier" Group "References and settings"). Now, let's open the Salary Projects directory. In the main menu, I did not find a link to this directory, so I opened it from the general list of program objects. See drawing.

If you do not have the item "All functions", then go to the settings of the program parameters and check the box "Display the command" All functions ".

So, the Salary Projects reference book. You must enter the organization and the name of the bank. In our case, there will be two elements of this directory.

Now you need to enter information about the personal accounts of our three employees. To do this, in the "Employees and Salary" section of the main menu, open the "Enter personal accounts" item. First, enter information about the personal accounts of the director and the accountant who have accounts with the Sustainable Bank and the corresponding salary project. And then for a manager with a bank account "Reliable".

Now you can return to the document "Statement to the bank". In field "Salary project"select "Salary project:" Stable bank "and press the" Fill "button. As a result, the tabular part of the document will be filled in only by those employees who are related to this salary project. Thus, you can easily distinguish between people who receive salaries on cards of different banks.

On the basis of the document "Statement to the bank", you can create a document "Payment order" and a document "Write-off from the current account", which will generate transactions of the form 70 -\u003e 51.

Cash out

Moreover, it is possible to open the report for viewing not only in the environment of the program itself, but also in an external text editor Microsoft Word.

On the basis of the payment document, you can create a document "Cash out order".

The document "Expense cash order", when conducting, generates transactions of the form 70 -\u003e 50.01. The document also contains a printed form "Expense cash order (KO-2)".

Creation of several cash management offices on the basis of one document "Statement to the cashier"

As you probably noticed directly from the document "Statement to the cashier" you can create one cash management document, where all employees of the payment document will be taken into account. However, sometimes it is necessary to make a cash management document separately for each employee from the list. For this, the developers of 1C have provided a special treatment "Payment of wages by debit orders"... This processing can be found in the main menu section "Employees and Salary"in the link group by "Salary".Actually, in processing, you must select a document "Statement to the cashier"and the cost item, then click the "Create documents" and "Post documents" button.

Salary deposit

Also, on the basis of the document "Statement to the cashier", you can generate a document "Deposit". This document is entered in the event that the employee has received a salary, but for some reason he did not come to the cashier to receive it. In the document entered on the basis, it is necessary to leave those for whom the deposit is being introduced. The escrow document generates transactions of the form 70 -\u003e 76.04. You can also print from it "Register of deposited amounts".

But when using this document, it must be remembered that first you should fill out and post the "deposit" document, and only then create and post the "Cash invoice" document so that it does not include in the transactions the person whose salary was deposited.

Also in the section "Employees and Salary"the main menu of the program has a document "Writing off the deposited salary",which generates transactions of the form . In this regard, it is not entirely clear why there is no document for the payment of the deposited salary, and if it is somewhere in the depths of the program, then why it is not displayed in the menu.

Payroll reports

And of course, the program includes a number of reports on wages. This report can be accessed via the "Salary reports" link located on the "Employees and Salaries" tab. I will list the most popular ones:

• Payroll (T-51);
• Payment slip;
• A brief summary of charges and deductions;
• A complete set of charges, deductions and payments.

The screenshots will present the appearance of the previously listed reports.

Payroll (T-51)

Payroll

Summary of charges and deductions

Complete set of charges, deductions and payments

That's all for today. If you liked this article, you can use the buttons of social networksto keep it at home!

Also, don't forget your questions and comments. leave in comments!

How to calculate salaries correctly in 1C: Accounting 8.3 (revision 3.0)

2017-04-20T10: 46: 11 + 00: 00

I will tell you in detail about how to calculate wages correctly in the new edition of the accounting department in this article.

Of the main differences from the two, for 1C: Accounting 8.3 (revision 3.0), you no longer need to post the document Calculation of taxes with payroll. In the new edition, its functions also fall on the payroll document.

Other useful articles from the same section:

So, let's get down to payroll.

1. To do this, go to the "Salary and personnel" section and select the "All charges" item ():

Do you have a section "Salary and personnel" missing? In this case, go to your organization (section "Main" - "Organizations") and check the box "Employee labor is used":

2. In the payroll journal, click the "New" -\u003e "Payroll" button.

3. In the opened form of a new document Payroll:

• Indicate the month of accrual.
• Specify the department.
• Click the "Fill" button.

4. The list has been filled in by employees, go to the "Accruals" tab. Here select the required type of accrual. By default, salary costs in 1C: Accounting 8.3 are assigned to account 26. If that's exactly what you need, don't change anything. But if you want to attribute wage expenses to another account, you need to create a new accrual (down arrow, show all).

5. In the list of charges that opens, click the "Create" button.

6. In the form of a new charge, fill in the required fields and click the "show all" button in the "Reflection method" field.

7. In the journal of ways of reflecting salaries in accounting, click the "Create" button.

8. Fill in the new reflection method as shown in the picture. In this case, the costs will be charged to account 20. Click "Burn and Close".

9. Select the created reflection view and click the "Select" button.

10. The reflection method was substituted into our calculation. Click "Burn and Close".

11. Select a new method of accrual and click "Select".

12. Select this charge for all employees:

13. Notice that the "Holds" tab has appeared in the document. In it, we could, if necessary, make, for example, withholding alimony.

14. The tab "Personal Income Tax" reflects the accrued income tax. Please note that on all tabs it is possible to correct the calculation. To do this, use the "Correct ..." checkbox. But you need to use this opportunity only as a last resort, it is better to ensure that the program itself automatically calculates correctly.

15. And finally, the main novelty! "Contributions" tab. Now the entire calculation of insurance premiums is available directly from the payroll document. There is no need to carry out any accruals of taxes with payroll.

16. It remains only to click the "Post and Close" button. Done! The salary is accrued.

To use the specified functionality, in 1C 8.3 Accounting, you must perform the following settings: section Salary and personnel → References and settings →:

It must be remembered that the ability to automatically calculate vacation pay, sick leave is available for organizations with no more than 60 employees. The program 1C 8.3 kindly reminds of this.

If the organization is located in the territory where it is necessary to calculate the regional coefficient, then in the 1C 8.3 Accounting 3.0 program, you need to make the following settings:

If the territory in which the organization is located is included in the pilot project of the FSS, then it is necessary to indicate the date from which the calculation of sick leaves was submitted to the FSS. Then in 1C 8.3 we make the following settings:

How to calculate salary step by step in 1C 8.3 Accounting

All documents in 1C 8.3 Accounting necessary for payroll are in the section Salary and personnel → Salary → All charges:

For the correct calculation of wages in 1C 8.3 Accounting, you must perform the following sequence of actions:

• To issue personnel documents: admission, dismissals, personnel transfers. More information about and about in 1C 8.3 can be found in our articles;
• If necessary, calculate sick leave, leave. Read more about calculating vacation pay in 1C 8.3 in;
• Issue a document Payroll.

Important! In 1C 8.3 Accounting, it is the Payroll document that should be drawn up last.

Filling out the Payroll document for example

In this article, we will consider the document step by step. Payrollin 1C 8.3 Accounting . The document is intended:

• To calculate salary charges;
• Accrual of the regional coefficient;
• Northern allowance;
• The same document calculates insurance premiums and personal income tax.

We will consider this document in the following example.

Example. There are three employees working for LLC "Success". The regional coefficient of 25% is charged on wages:

• Vasiliev Sergey Petrovich - director, salary 35,000 rubles, from 03.06.2016. to 16.06.2016 Vasiliev S.V. was sick. The sick leave was calculated on 20.06.2016. On Vasilyeva S.P. there is a writ of execution, according to which 25% of wages must be withheld;
• Aleksandrova Elena Andreevna - chief accountant, salary 20,000 rubles;
• Petrova Galina Vladimirovna - manager, salary 10,000 rubles;
• Manager Petrova G.V. in June, a bonus of 20% of the salary was charged;
• It is necessary to calculate the salary for June 2016.

We will issue a document Payrollin 1C 8.3 Accounting . Let's go to the section Salary and personnel → Salary → All charges → Create → Payroll:

In the created document, you must indicate the month of accrual, in our case - June 2016. The date of the document is always the last day of the month for which wages are calculated, in this case 06/30/2016. Next, we indicate the organization in which we calculate wages.

The document can be formed both as a whole for the organization, and separately for each division. If you need to calculate salaries for each department separately, then in the field Subdivision we will indicate a specific division.

Following the example, we will calculate the salary for the whole enterprise. The tabular section of the document consists of several tabs:

Employees tab

We start by filling out the bookmark Employees. You can use the button Fill in, Pick upor Add.Let's use the button Fill in.All employees who worked in June will be included in the tabular section. When filling in 1C 8.3, wages are automatically calculated:

Let's analyze the calculations performed by the 1C 8.3 Accounting program. On a bookmark Employeeswe see the following information for each employee: how many days and hours worked. Following the example, everyone, except for S.P. Vasiliev, worked for a whole month.

Vasiliev S.P. from 03.06.2016 to 06.06.2016 sick - this is according to the production calendar 9 working days. There are 21 working days in June. So, Vasiliev S.V. worked in June for 12 days. Since the calculation of the sick leave was performed on 06/20/2016, the program 1C 8.3 Accounting calculated the actual hours worked:

In proportion to the time worked in the 1C 8.3 program:

• Salary accruals have been made (25,000 / 21 * 12 \u003d 20,000 rubles);
• The district coefficient was calculated (20,000 * 25% \u003d 5,000), in total 25,000 rubles:

Accruals tab

Detailed information about the charges of each employee can be found on the tab Accruals:

Since, according to the condition of the example, the regional coefficient is calculated, each employee has two lines: salary payment and the regional coefficient. Salary data goes into the document from the employee's card. If additional payments are made to an employee, for example, bonuses, travel expenses, etc., then they must be calculated manually and added to the document.

If additional payments are of a permanent nature, for example, to an employee on a monthly basis, then it makes sense to indicate this accrual when hiring. Then in 1C 8.3 Accounting it will automatically fall into the document Payroll:

I would like to draw your attention to the fact that if the amount charged is not constant, but changes every month, then in the field The size we indicate any number. If this field is left blank, the accrual will not be included in the document Payroll.

The amount charged by the document Sick leave, reflected in the document in a separate column. The same column reflects the amount of vacation pay. If the employee has both vacation pay and sick leave in the month of calculation, then this column will indicate the total amount of charges:

Personal income tax bookmark

Detailed information about personal income tax is indicated on the tab Personal income tax.On the left we will see all employees and the amount of tax withheld. On the right - the standard and property deductions provided to the employee, if any. In the lower part there is a hyperlink by which you can go to the personal income tax register:

If necessary, the calculated personal income tax in 1C 8.3 Accounting can be adjusted manually. To do this, you must enable the function Adjust personal income tax. After that, the tax amount can be adjusted:

It is important to remember: if, after manual adjustment of personal income tax, you disable the function “Adjust personal income tax, then the tax will be automatically recalculated.

In the graph Others all other deductions that are made from the employee's salary will be reflected:

Hold tab

On a bookmark Retention automatically accrued deductions on orders of execution will be reflected:

If an employee has additional deductions, then we simply add them to the payroll document on the tab Hold.

Contributions tab

On a bookmark Contributions Reflected assessed contributions to off-budget funds with a breakdown for each fund:

Filling out the rest of the document fields

The tabular part of the document was considered. Now let's see what numbers are displayed above the tabular section, next to the button Fill in:

In field Assessedreflects the amount of accrued wages on salaries, taking into account the regional coefficient and northern allowances. This amount does not include sick leave accruals and vacation pay:

In field Withheld- the sum of all deductions made from employees' salaries. By clicking on the “?” Icon to the right of the amount, we will see the decoding of the amount. Following the example, the amount consisted of personal income tax and the amount withheld according to the writ of execution:

To reflect payments or deductions accrued to employees in the 1C: Accounting 8 (rev. 2.0) program, you must fill out the reference books "Ways of reflecting salaries in accounting", "Accruals of organizations" (types of calculation) and indicate the correct information in them.

Let's look at some examples.

Reflection of the wages of production workers

Example: The enterprise has production, while the wages of production workers should be charged to account 20, with appropriate analytics.

Actions in the program:

1. Information about accounting entries on accrued payments is contained in the reference book "Ways of reflecting salaries in accounting" (menu "Salary - Information about accruals" or the "Salary" tab). By default, it has two values \u200b\u200b":" do not reflect in accounting "and" Reflection of accruals by default "(account 26). To reflect the salary on account 20, we will create a new reflection method, indicate the debit account: 20, and analytics for this account. Credit account: 70. The requisite "Type of charges" is used to include charges in labor costs in accordance with Article 255 of the Tax Code of the Russian Federation.

2. Information about accruals assigned to employees is contained in the reference book "Basic accruals" ("Accruals of organizations", also called "types of calculation"). The reference book is available through the menu "Salary - Information about charges" or the "Salary" tab. By default, there is one accrual "Salary by day". Let's create a new charge, you can use copying. We indicate the created method of reflecting charges to account 20. Next, it is important to correctly fill in the following details: type of personal income tax: 2000 (Remuneration for performance of labor or other duties ...), type of income for insurance premiums: Income fully taxable by insurance premiums.

3. In the document "Hiring" (or "Personnel movement") in the "Type of calculation" field for production workers, we indicate a new charge:

4. At the end of the month, create a document "Payroll to employees". With automatic filling, the calculation types specified for employees are substituted:

5. We carry out the document "Payroll to employees". Formed transactions in Dt account 20, in accordance with the settings (the figure shows data not for all employees):

6. We create and conduct a regulatory document "Calculation of taxes (contributions) with payroll". Contributions for the wages of production workers will also be charged to account 20.

Reflection of the fine accrued to the employee

Example: The employee was charged a fine, the amount was posted to account 73 “Calculations for compensation for material damage”.

Actions in the program. Of course, you can deflect the fine with a manual operation. But if such an accrual has to be done repeatedly, then it makes sense to enter information into the program to reflect it.

1. We create a new way to reflect the salary "Penalty". Since this is a deduction, it will be posted on account 70 debit and 73.02 credit. We do not indicate the type of charges.

2. Create a new type of calculation (accrual) "Penalty". We do not fill in the type of income for personal income tax and the type of accrual for taxation. However, the type of income for insurance premiums is mandatory, so we select "Income that is not subject to insurance premiums." We indicate the created reflection method:

3. At the end of the month, create a document "Payroll to employees". Manually add a line, in it we indicate the employee, the type of calculation "Penalty" and the amount:

4. We carry out the document "Payroll to employees". The fine is reflected by the wiring Dt 70 Kt 73.02, in accordance with the settings:

Reflection of accrual on sick leave

Example: The employee was on sick leave and received a temporary disability benefit. The first two days of illness were paid for by the employer, the costs were charged to account 26. Subsequent days of illness were paid for by the FSS.

Actions in the program:

1. To reflect the benefits at the expense of the FSS, we create a new way to reflect the salary. Debit account: 69.01 "Social insurance settlements", analytics: "Insurance expenses". Credit account: 70, the type of charges is not filled in.

2. Create a new type of calculation (accrual) for benefits at the expense of the FSS. We indicate the created reflection method. Type of income for personal income tax: 2300 (Benefits for temporary incapacity for work), insurance contributions: "State benefits of compulsory social insurance, paid at the expense of the FSS." We do not indicate the type of accrual under article 255 of the Tax Code of the Russian Federation, since benefits are not included in labor costs.

3. Allowance for b / l at the expense of the employer can be reflected in accounting using the method of reflecting expenses "By default" (account 26). But in order for payments to be correctly taken into account when calculating personal income tax and insurance premiums, you must create an accrual (calculation type) and indicate the appropriate types of income. We create an accrual, indicate "Reflection of accruals by default", type of income for personal income tax: 2300 (Temporary disability benefits). Benefit is not subject to insurance premiums, therefore we select “Income that is not subject to insurance premiums in its entirety, except for benefits from the FSS ...”. We do not indicate the type of accrual under article 255 of the Tax Code of the Russian Federation, since benefits are not included in labor costs.

4. The program "1C: Accounting" is not intended for calculationwages and other payments. Therefore, the amount of benefits is calculated outside the program. At the end of the month in the program, create a document "Payroll to employees". We manually add lines, in them we indicate the employee, the types of calculation for b / l at the expense of the employer and at the expense of the FSS, the amount of the benefit. We also change the amount of the accrued salary for this employee, since the salary is not paid during the illness.

We carry out the document "Payroll to employees". The amounts of salary and b / l at the expense of the employer are charged to the account. 26, the amount of b / l at the expense of the FSS - on the account. 69.01s subconto "Insurance expenses", according to the settings:

In order for the payment of benefits at the expense of the FSS to be reflected in the accounting of insurance premiums, it is necessary to create and conduct a regulatory document "Calculation of taxes (contributions) from the payroll". It forms not only accounting entries, but also movements in the registers for accounting for taxes and contributions, in particular, in the register "Accounting for income for calculating insurance premiums":

We will generate a report "Card for insurance premiums" (menu "Salary - Accounting for personal income tax and taxes (contributions) with payroll" or the "Salary" tab). In the card, in addition to the base for calculating contributions and the contributions themselves, the non-taxable amount of the benefit at the expense of the employer, as well as the amount of the accrued benefit at the expense of the FSS, is reflected.

The personnel worker draws up:

• Employee movement documents (admission, dismissal, etc.);
• Documents of absence of employees (sick leave, vacation, etc.);
• Orders for part-time work, overtime, etc .:

• Approve documents of absence of employees (sick leave, vacation, etc.). Check the box Calculation approved:

• Generate accrual documents, for example, material assistance, parental leave, piecework payment, etc.;
• Issue the document Calculation of salaries and contributions.

This sequence is valid if one person is responsible for personnel documents at the enterprise, and another person is responsible for calculating wages. If both personnel documents and salary documents are drawn up by one user, for example, with full rights, then he enters all the information on the document and approves it. The rest of the sequence of documents remains the same.

Important! If we violate the sequence of paperwork when calculating salaries in 1C 8.3 ZUP, then contributions will be incorrectly charged and personal income tax calculated.

The program 1C 8.3 ZUP has a mechanism for Recalculations. Section Salary → Service → Recalculations. This processing will reflect all documents that need to be recalculated:

How to make payroll in 1C ZUP 8.3 step by step for beginners is discussed in our video tutorial:

Where to find the document Calculation of salaries and contributions

You can draw up the document Calculation of salaries and contributions in 1C ZUP 8.3 in two ways.

The first way

Start page, opens when the program starts. We indicate the month of accrual, then Calculate salary. This option is very descriptive. Allows you to see all documents at once. Convenient navigation through documents, recommended:

For the Start page form, you need to configure settings: Main menu → View → Start page setup. Transfer from the Available forms field to the Left column of the home page - Calculations and payments: Form:

You can also call this processing in 1C ZUP 8.3 from the section Salary → Calculations and payments:

Second way

The second traditional option is working in magazines. Section Salary → All charges. The journal will open, where we will see all the accrual documents:

If we want to see only the documents for calculating salaries and contributions, then select the section Salary → Calculations of salaries and contributions:

Let's consider in more detail the document Calculation of salaries and contributions in 1C ZUP 8.3. This document is intended to:

• To calculate the charges indicated in the employee's card upon admission. For example, salary, hourly rate, etc .;
• Various deductions are made by the same document. For example, for writ of execution, loans, etc. The calculation is made taking into account all deviations approved by the accountant;
• This document also calculates insurance premiums and personal income tax is calculated.

In the document we indicate the month for which the salary is calculated. Tabular parts of the document can be filled in automatically (Fill menu) or manually. On the Accruals tab, we see the result of accruals, taking into account deviations:

Using the Show detailed calculation button, you can view the time rate, hours worked and indicators for calculation:

From the document, you can view the payroll for a specific employee. To do this, select the employee with the cursor and click on the Payroll button:

On the Accruals tab page, recalculations will reflect the recalculations made. Information on this tab appears if after the calculation for the month, changes were made to any data that affect the calculation.

Bookmark of the Agreement. It reflects the accruals under civil contracts, copyright contracts:

Benefits tab. Benefits paid by the Social Insurance Fund are reflected here:

Allocation of benefits tab page. The recalculations of benefits will be reflected here.

The Deductions tab reflects all deductions made to employees, except for personal income tax. For example, deductions for orders of execution:

Personal income tax tab - reflects the calculations for personal income tax:

The Loans tab is designed to display information on loans issued to employees:

On the Contributions tab, we will see detailed information about the assessed contributions for each employee:

Let's consider in detail the information located above the tabular section:

By clicking on the "?" Sign, we will see detailed information about charges, additional charges, deductions and contributions:

The mechanism of work of the payroll document in 1C ZUP 3.0 (2.5) is also discussed in our video tutorial: