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Deposit in 1s. What does deposited salary mean? All transactions are for the same amount

Payment of wages through the cash register according to the statement

To prepare for the payment of wages, use the document “Salary Payment Statement” ( "or the "Salary" tab). If monthly salaries are paid, the document “Calculation of salaries to employees” must first be completed and posted.

In the “Salary Payment Statement” you must indicate the month for which the salary is paid, the method of payment (through a cash desk or bank), as well as the department (optional). The tabular part can be filled out automatically or manually. To fill it out automatically, click “Fill - By debt at the end of the month”, then “Calculate”. The amounts payable to employees (minus tax) are calculated. Amounts are subject to change. To reflect the payment, you need to mark “Paid” for each employee; you can do this for everyone at once by clicking the “Replace the mark with - Paid” button. But until the payment document is entered, the statement is considered unpaid. We record the statement using the “Record” button. This document is not posted and does not generate accounting entries.

To reflect the payment of money from the cash register, you must enter an expense cash order. You can do this manually (create cash settlement, specify the type of operation “Payment of wages according to statements”, then select the statement), or based on the “Salary payment sheet”. Let's use input based on. A document “Cash expenditure order” has been created with the type of operation “Payment of wages according to statements”, it indicates the statement and the total amount to be paid:

If necessary, fill out the DDS article and details of the printed form, then carry out cash settlement. Postings Dt 70 Kt 50 are generated for each employee:

Now the “Salary Payment Statement” is reflected in the program as paid. If you open it, you can see that a payment document is indicated for each employee, and a payment document for the payroll is also indicated. In addition, the paid statement cannot be changed.

If, nevertheless, there is a need to change the paid statement, you need to find the payment document - in our case, RKO - and cancel it (or delete it). After this, the statement will become available for modification. We must not forget that you will also need to make changes to the payment document or enter it again.

Payment of wages through the cash register using expense orders

If you need to issue expense vouchers for each employee, you can use the appropriate processing.

We create a “Salary Payment Statement”, indicate the payment method “Through the cash register”, fill out the document as usual, mark the employees as “Paid”, write down the document. Then click “Go - Payroll by expense orders.” In the processing form that opens, lines with amounts for employees are already filled in. At the bottom, indicate the date of issue of expense orders, then click “Create documents” and “Post documents”. The created RCOs are displayed in the lines.

For each employee, a document “Cash expenditure order” was created and posted with the type of operation “Payment of wages to an employee”, which generates the posting: Dt 70 Kt 50.

The “Salary Payment Statement” reflects payment by expense orders.

Processing “Payment of salaries by expense orders” is also available through menu “Salary - salary payment" and the "Salary" tab.

Paying salaries through a bank

To reflect the payment of wages through the bank to the personal accounts of employees, it is necessary to indicate in the document “Salary Payment Statement” the method of payment “Through the Bank”, then fill out and record the document. At the same time, employees do not have the “Paid/Not Paid” mark.

Then, based on the statement, the “Payment order” is entered. The amount is entered automatically. As the recipient, you must indicate the bank in which the employees' personal accounts are opened, and you must also indicate the recipient's account. To do this, you will have to enter the bank in the “Counterparties” directory, indicate the account details there, then select the bank and account in the payment order.

After filling out and recording the payment, you need to use the link to enter the debit document from the account. A statement “Write-off from the current account” has been created with the type of operation “Salary transfer”, it indicates the amounts for each employee. When conducting a write-off document, it generates postings Dt 70 Kt 50 for each employee.

In the “Salary Payment Statement”, “Write-off from the current account” is indicated as a payment document:

Deposit

When paying wages through a cash register, a situation may arise when an employee has not received the payment due to him. In this case, the uncollected salary is registered as a deposit.

To reflect this operation in the program, we will first create a “Salary Payment Statement” (payment method “Through the Cashier”) and fill out the document as usual. We will mark the employee whose salary needs to be deposited as “Deposited”, and the rest – “Paid”:

Now, paying the statement will require two operations. We reflect payments from the cash desk to employees who have received a salary using cash register services (as described above). And to reflect the deposit based on the “Gazette”, we enter the document “Deposit”. It is completely filled out, a statement is indicated on the “Unreceived salary” tab, and a list of employees is indicated on the “Employees” tab.

A printed form of the depositor card is available in the “Deposit” document. When posted, the document generates a posting for each employee according to Dt 70 and Kt 76.04 (“Calculations for deposited amounts”):

In the “Salary Payment Statement”, “Deposit” and RKO are indicated as payment documents:

If the employee subsequently receives a deposited salary, the program must manually enter a “Cash Expenditure Order” with the transaction type “Payment of Deposited Salary.” To automatically fill in, click “Fill in - All unpaid documents.” Employees whose salaries were deposited, statements and amounts are automatically entered into the tabular part. You can also fill out the document manually, but it is necessary that the deposit amount and statement be indicated correctly.

When carrying out cash settlement for the payment of deposited salaries, it generates a posting for each employee: Dt 76.04 Kt 50:

Transactions on depositors are reflected in the “Book of Depositors” report ( menu “Salary - Salary payment"or the "Salary" tab):

Documents for depositors are stored in the “Deposit Documents” journal ( menu “Salary - Salary payment"or the "Salary" tab).

If the statute of limitations expires, the deposit debt is written off to the organization’s income using the document “Write-off of depositors to the organization’s income” ( menu “Salary - Salary payment - Deposit documents"or the "Salary" tab).

Today, many organizations pay employees salaries in cash from the cash register. However, it happens that an employee may not be at work on the day he receives his salary. The question then arises: what should be done with unreleased funds?

As stated in paragraph 6.5 of the Instruction of the Bank of the Russian Federation with the number “3210-U” dated March 11, 2014, these funds are subject to deposit. We emphasize that the newly introduced method of conducting cash transactions does not require depositing deposited amounts of funds with the bank. However, unlike wages, these funds will be taken into account in the amount of the cash limit.

The organization can independently set the period during which employees must receive wages. But this period cannot last more than 5 days. And the payroll or payroll statements indicate the exact date of the next payment of wages.

On the last day of payment of salaries, the entry “Deposited” is placed in the statement opposite the names of employees to whom they were not issued. The total amount of funds deposited on this statement must be indicated at the bottom of the information, and the funds can then be returned to the bank.

It should be said that the legislation of the Russian Federation does not indicate how long the organization must pay the deposited funds to its employee. In this case, the company needs to indicate in a collective or labor agreement the procedure for issuing such amounts.

The deposited salary to an employee of an enterprise can be paid:

Within a certain number of days after receiving an application for payment from the employee. The above-mentioned period must be fixed using a specific document: in a collective or employment agreement, etc. It should also be said that this statement can be oral or written;

On the day of payment of the next salary;

On the day of payment of the next advance

"1C Accounting 8": salary deposition

In the accounting program, wage deposits are reflected using a document of the same name, which you can create based on information in the cash register.

According to this document, you need to generate the following entry: “Dt70 Kt76.04”.

In the case of returning the amount of unpaid wages back to the banking institution, a document with the name “Cash Withdrawal” is drawn up in the accounting program. The required type of transaction is called “Cash deposit to the bank”.

And then with this document the following one is formed: “Dt51 Kt50.01”.

And in case of payment of deposited funds, you need to fill out a document named “Cash Withdrawal”, the type of operation is “Payment of Deposited Salary”. Location - “Bank and cash desk” tab.

Based on this document, the following posting is generated: “Dt76.04 Kt50.01”.

Let's consider the features of calculation, accrual, payment, and deposit of wages in 1C: Accounting. Before talking about “salary” actions in the program, let’s consider the general sequence of these actions. The fact is that the system does not have a single document that allows you to calculate wages, accrue them, take them into account in accounting and tax accounts, and pay them. All these actions are carried out by various documents, and usually a certain sequence of actions related to wages is used.

Below is the composition of such a sequence. Not all of the above stages must strictly follow each other.

  1. Registration of an employee for work using a document Personnel > Hiring to the organization. A document can play a similar role Personnel > Personnel transfer of organizations, but it can affect those employees who have already been hired.
  2. Document preparation Salary > Calculation of salaries to employees of the organization. Using this document, you can register in the system information about the amounts of wages accrued to the employee and about the withheld personal income tax. It should be noted that when filling out this document, the accountant is usually forced to resort to independent calculations. This document, in fact, forms payslip by employees of the organization.
  3. Document preparation Salary > Salary payable. In fact, this document is intended to automate the creation payroll.
  4. Decor RKO (Cash desk > Cash order) - if wages are paid through the organization’s cash desk, Outgoing payment order (Bank > Outgoing payment order) if wages are paid through a bank. These documents can be filled out based on a previously created and posted document Salary payable. Moreover, the system provides special processing ( Salary > Salary payment using expense orders), which allows you to automatically generate cash settlements for each employee based on payroll created by the document Salary payable. This processing is needed when wages for each employee are paid on the basis of a separate cash settlement.
  5. Document preparation Salary > Deposit > Deposit for those employees who did not receive wages. Moreover, in the future, the payment of deposited amounts is reflected in a special way - for example, using RKO with the corresponding type of operation. In accordance with the law, if the deposited amounts are not received by the employee within a certain period, they can be credited to the organization’s income by document Salary > Deposit >.
  6. Filling out the document Salary > UST calculation to calculate the Unified Social Tax on wages.
  7. Filling out the document Salary >- to generate entries for payroll accounting in accounting and tax accounting.

As you can see, even simplified payroll accounting requires a lot of work. Let's look at the individual stages of the listed processes. We have already gone through step 1 of the list above - we hired employees and worked on personnel transfers. Therefore, now we will deal with step 2, namely, calculation and payroll.

Preliminary information

The program has only basic payroll capabilities - so the user usually has to make manual adjustments to the payroll calculated by the program or fill out the document used to calculate the payroll manually. The simplified methods of calculating wages, which are provided in 1C: Accounting, are unlikely to satisfy the accountant of an organization that uses various forms and systems of remuneration. As already mentioned, if you need a serious system for automating the HR service and automating work with salaries, it would be best to acquire a specialized software package, such as 1C: Salary and HR Management.

The system has processing Payroll Assistant (Salary > Payroll Assistant).

It contains a numbered sequence of steps that must be completed in the process of preparing the system for payroll, accrual of wages, its reflection in accounting, payment, and deposit. In addition, the processing form contains information about the latest entered documents of various types and other background information.

This processing, along with the tab Salary, which is on Function panels, allows you to improve the convenience of working with the “salary” part of the program and provides an alternative interface for actions that can be found in the main menu item Salary.

Payroll

The payroll operation in 1C: Accounting is carried out using the document ( Salary > Calculation of salaries for employees of organizations).

Let's create a new document for payroll (by clicking Add in the form of a list of documents).

Pay attention to the fields From And Month of accrual. Here in the field Month of accrual automatically set to 01/01/2009, and in the field from - 01/30/2009 - that is, the last day of the month (in our case it is Friday). It is no coincidence that the last day of the month is shown here. The fact is that wages in organizations are usually calculated on the last day of the month for which wages are calculated. This is done so that the accrual of wage income complies with the requirements of clause 2 of Art. 223, ch. 23 "Tax on personal income" of the Tax Code of the Russian Federation. It states the following:

“When receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is recognized as the last day of the month for which he was accrued income for fulfilled labor duties in accordance with the employment agreement (contract). In the event of termination of the employment relationship before the expiration of the calendar month, the date of actual receipt The taxpayer of income in the form of wages is considered to be the last day of work for which income was accrued to him.”

The system automatically fills in the fields with information about the document date and the month of accrual. These fields can be edited manually. For example, if we need to calculate wages for an employee who was fired before the end of the calendar month, we can manually edit the field with the date of our document.

The document has two tabs. Tab Accruals is filled in with a list of employees and contains information about accrued wages. Tab Personal income tax contains data on personal income tax calculated on the basis of data from the Accruals tab.

There are several ways to fill out the tabular parts of the document:

  1. They can be filled in manually using the buttons Add and filling them out, selecting the necessary parameters in the tabular parts and entering the necessary parameters manually.
  2. The table parts can be filled using the command Fill in > Based on planned accruals. This command uses data that is stored in the register. Data is entered into this register when filling out documents on hiring, relocation, and dismissal of employees.
  3. You can use the command Fill in > List of employees. When you select this command, a window will be displayed to set the parameters for selecting employees, after which the table fields will be filled in.
  4. Table parts can be filled using buttons Selection in each of them. Clicking on these buttons opens the organization's employee directory. In addition, the tabular part Personal income tax has a button Calculate- when clicked, personal income tax is automatically calculated based on the data stored in the tabular field of the tab Accruals.

We will try to fill in the fields automatically based on the information register Planned accruals for employees of the organization (Fill in > Based on planned accruals). Let's see what we can come up with:

If we recall the personnel tasks that we solved above, it turns out that we must accrue a salary to Sergei Petrovich Vasiliev in the amount of 20,000 rubles; we hired him at the beginning of the year, we did not make any personnel moves. But with Galina Vladimirovna Petrova, the situation is more complicated.

In the month for which we calculate wages, we first moved her to another position with a lower salary, and then completely fired her on the last working day of the month. In her previous position, Petrova G.V. a salary of 15,000 rubles per month was due, on the new one - 14,000. And judging by the accruals that are reflected in the program window, it may seem that Petrova G.V. a salary of 29,000 rubles was accrued. Actually this is not true. The fact is that the 1C “salary” module, as already mentioned, is built according to a simplified scheme. If personnel movements were made during the month, or the employee’s wage rate changed, when filling out the document, data on accruals will be displayed without taking into account the time worked.

Obviously, the employee’s salary in the last month of her work will consist of two parts - part of the working days will be paid at the old salary, part at the new salary, in addition, upon dismissal she may be entitled to some kind of payments, for example, it turns out that in previous periods, due to an error in calculations, she was underpaid; perhaps something will be withheld from her wages. The accountant must carry out all these calculations independently. We will not delve into the details of calculating wages for G.V. Petrova. Suppose that as a result of calculations it turned out that in the last month she should be credited with 24,500 rubles as wages. Let's set the amount equal to 24,500 rubles - delete one of the lines with information about the “extra” charge, and edit the amount in the other.

After editing the data, switch to the tab Personal income tax, click on the button Calculate, we will answer additional questions from the program with consent. Here's what we got:

It is important to remember that the data in the personal income tax tab is not automatically recalculated. If you manually changed the data on the Accruals tab, you must click on the Calculate button by switching to the Personal Income Tax tab.

The program automatically calculated personal income tax amounts based on those listed in the tabular section Accruals amounts of income and their codes and based on personal income tax data that was entered when filling out information about individuals.

Let us remember that to Vasiliev S.P. tax deductions do not apply to Petrova G.V. A standard tax deduction of 400 rubles is applied. As a result, for Vasiliev S.P. we receive the following personal income tax amount: 20,000 * 13% = 2,600 rubles. For Petrova G.V. we get the following amount: (24500 - 400) * 13% = 3133 rub.. If you get different numbers, check the personal income tax parameters set for individuals in the corresponding directory.

The amounts of personal income tax deductions change periodically. In order to manually change these sizes without waiting for the next program update, you can use the reference book ( Salary > Accounting for personal income tax and unified social tax > Amount of standard personal income tax deductions). This reference book can also be used to clarify the current amounts of deductions established in the program or the correspondence of the amounts of deductions to their codes.

After making sure that the calculations are correct, save and post the document by clicking on the button OK.

After execution, the document generated movements in the following registers:

  • Accumulation register. The amounts due for payment based on the results of the document are recorded here.
  • Accumulation register Personal income tax payments to the budget. It stores the amounts due for payment to the budget based on the results of personal income tax calculations. After all, the organization pays personal income tax for the employee, so it is the organization that is responsible for settlements with the budget. Information about tax deductions is also stored here. Above, setting up personnel accounting policies ( Enterprise > Accounting policy > Personnel accounting policy), we indicated there that when calculating personal income tax, the calculated tax should be taken into account as paid. Therefore, along with records on personal income tax debt, records on the repayment of these debts are also formed. It is clear that these entries will not reduce the real debt to the budget for personal income tax until the calculated amounts are actually paid.
  • Accumulation register Personal income tax information. This register stores data on employee income for the purposes of calculating personal income tax. The calculation of personal income tax depends on the amounts of income accrued to the employee in previous periods; this register is used to store these amounts.

If there is a need to enter data on employee income for the purposes of accounting for personal income tax and unified social tax manually, this can be done using the document Salary > Accounting for personal income tax and unified social tax > Entering income and taxes personal income tax and unified social tax. If there is a need to recalculate personal income tax or return personal income tax, you can use the documents Salary > Accounting for personal income tax and unified social tax > Recalculation of personal income tax, Salary > Accounting for personal income tax and unified tax > Refund of personal income tax.

After finishing working with the payroll document, you can generate some reports. For example, in order to check the accuracy of salary calculations before they are reflected in accounting, you can generate some reports.

Report Salary > Payslip (free form) provides data on accruals and deductions:

This report, as its name suggests, is free-form. With its help, it is convenient to check the accuracy of payroll calculations. But if you need a payroll report, the form of which is approved by law, namely, this is a report in form No. T-51, you need to run the command Salary > Payroll T-51.

You can display employee payslips using the command Salary > Payslips.

Now that wages have been accrued, formed, in fact, payslip, let's start forming payroll, that is, let’s complete step 3 of the list of “salary” operations given above.

Payroll accounting

In order to start paying wages, you need to create the appropriate statement. In particular, this payment statement according to form No. T-53 or payroll - form No. T-49. For this purpose, 1C:Accounting provides a document Salary payable (Salary > Salary payable).

In the picture below you can see the form of this document.

There are a few things you need to know when filling out this document. So, you can fill it out (in particular, we are talking about the tabular part Salary payable) automatically using the commands Fill in > By debt at the end of the month or Fill in > List of employees.

The first option is suitable if you want to fill out a document on materials stored in the register Mutual settlements with employees of organizations. The document will include all employees of organizations to whom the organization owes something. In the second case, you can include employees of certain departments in the automatically generated list and include some other selection methods.

If necessary, you can fill out the table part by selecting employees using the button Selection or by entering information about them after creation manually (using the Add) new rows in the tabular section.

Button Calculate located next to the button Fill, allows, after filling out the tabular part with a list of employees, to calculate the organization’s debt to them and enter the required amounts into the document.

Pay attention to the field Payment method. There are two options available here - Through the cash register And Via bank. When paying through the cash register, there may be situations where the employee has not received wages, which in one of the next steps in accounting for wages will lead to the deposition of unpaid amounts. Accordingly, when paying through a cash register, the payment is processed using a cash receipt order. When paying through a bank, the transfer of funds is processed using a payment order.

Formation document date payroll may be greater than the date of the payroll document.

Let's consider how the table field of the document will be filled after selecting the command Fill in > For debt at the end of the month:

We left the payment method activeThrough the cash register. As you can see, our document has not yet been recorded. After filling out the list of employees, fill in the fieldSumfor each employee. This is done with a buttonCalculate, which is located on the document form toolbar (next to the buttonFill). When you click this button, the system will offer to save the unsaved document. This is what the document looks like after clicking the buttonCalculate:


If necessary, the amounts to be paid can be edited manually.

Pay attention to the field Mark. It may contain the following values:

  • Not paid;
  • Paid;
  • Deposited;

This field is filled in based on the results of salary payments. Payment is made using payroll(form No. T-53) or payroll (form No. T-49). The forms of these statements can be printed from the document. For example, in the picture below you can see the form payroll.


Before it becomes known whether the salary according to the statement has actually been paid (if the payment method is through the cash register), the document Salaries payable to organizations is not carried out. After the funds are paid (or not paid and intended for deposit), the document is opened again, the values ​​in the field are changed Mark With Not paid on Paid or Deposited, after which the document is processed.

Let's assume that Vasiliev S.P. from our example, I received a salary - enter the parameter in the mark field in its line Paid. And Petrova G.V. I didn’t receive my salary, so we decided to deposit it and made a corresponding entry in the field Mark.

By the way, in order to quickly process large lists of employees, it is convenient to use a button to group change the contents of a field Mark. This is a button Replace mark with, which is located in the table field toolbar. For example, you can quickly replace all marks with Not paid on Paid(most employees usually receive their salaries), and for those employees who did not receive their salaries on time, make a note Deposited.

So, we made the necessary marks in the document, saved and processed it (using the OK) and now we will form RKO based on this document. To generate a cash receipt order based on our document, select it in the list of documents and select the context menu command Based on > Cash disbursement order.


In the picture below you can see RKO, filled out based on our document.

Tabular part Salary payment is filled in automatically, we just have to select the appropriate cash flow item ( Salary), print out the necessary printed forms and post the document by pressing the button OK.

As you remember, one of the amounts due for payment under our payroll, turned out to be subject to deposit. Let's enter the document Deposit of organizations based on document Salary payable.

This document has several tabs, which, when entered based on, are filled in automatically. If necessary, you can derive from this document Depositor card. If necessary, you can print a report Book of analytical accounting of deposited wages (Salary > Deposit > Book of deposits).

When depositing unpaid wages through the cash register, a document Deposit of organizations makes movements according to registers Mutual settlements with depositors of organizations, Mutual settlements with employees of organizations, Information on payments to employees of organizations according to payrolls. Also, during its implementation, accounting records of the form are made D70.Employee K76.04.Employee for the amount of deposited wages, and as a subconto Worker the employee whose wages are deposited is used.

To pay deposited wages, you can use RKO (Cash desk > Cash order) with document type Payment of deposited wages. If the person whose salary is deposited does not receive it on time, it is written off as the organization’s income with a document Write-off of depositors as income of organizations (Salary > Depositing > Write-off of deposits to the income of organizations).

So, now we have dealt with the calculation, payment and deposit of wages. But there are still several important operations ahead. The next operation we will perform will be the calculation of the unified social tax. In our classification, this operation is No. 6.

Calculation of contributions for social needs

Before calculating the Unified Social Tax, you need to check the rates of social contributions. This can be done using the menu command Salary > Accounting for personal income tax and unified social tax > Information about unified social tax and Pension Fund rates. When the information register form will open Information on UST and Pension Fund rates on a scale for non-agricultural producers for 2009, it can be filled in automatically by clicking on the button Fill.

These parameters are the same for all organizations, and the premium rate for accident insurance depends on the type of activity in which the enterprise is engaged.

This rate should be filled out independently for each organization for which accounting is maintained ( Salary > Accounting for personal income tax and unified social tax > Contribution rate for accident insurance). Let's assume that our organization is subject to contributions at a rate corresponding to the 6th class of professional risk, that is, the rate will be 0.7%.

Now, to calculate and calculate deductions for social needs, we will use the documentUnified Social Tax calculation (Salary > UST calculation). If before filling out the document (as in our case), the organization’s employees were paid wages, we can create a document and then click the button in its toolbarFill in and calculate. By clicking this button, the document is filled in automatically.


Tab Accrualscontains information about accruals for employees, tabUnified Social Tax calculation(given above ) contains tax calculation.


Of course, you can use more than just the button to fill out this document. Fill in and calculate, but also other ways.

Let's run through the document and see what movements it has generated. The document modified data in two registers. Firstly, this is the accumulation register Calculated UST, where the document records information about the amounts of calculated contributions. Secondly - the accumulation register UST information on income, where records are made about the accrued income of employees.

Now that we have completed the calculation of contributions for social needs, we can move on to reflecting wages in accounting, namely, to paragraph 7 of the above diagram.

Reflection of wages in regulated accounting

For reflection of wages in regulated accounting let's use the document Reflection of salaries in regulated accounting (Salary > Reflection of salary in regulated accounting).

In the figure below you can see the document that we created and automatically filled in with data on how wages, personal income tax withholding and social contributions are reflected in accounting.


Automatic filling of the document is done using the button Fill. He creates the necessary entries in accounting and tax accounting, guided, firstly, by the methods of reflecting wages in accounting, specified for the types of employee accruals, and secondly, by documents Payroll And Unified Social Tax calculation(filled out and posted) for the relevant period. As a result, the document generates transactions. If necessary, the document can be edited manually. If everything is filled out correctly, we can process the document.

When posted, the document generates accounting records of the following type:

During the document posting, changes are made to the accounting register Posting journal (accounting) and to the accounting register Journal of transactions (tax accounting for income tax).

Payroll reports

1C: Accounting provides for the generation of various reports related to remuneration and taxation. In particular, these are the following reports:

  • Salary > Structure of debt to employees. This report allows you to obtain data on debt to employees for a certain period. Information is displayed on the opening balance of settlements, the amount of funds accrued and paid to employees, as well as the final balance of settlements with employees.
  • Salary > Analysis of labor costs. The report allows you to analyze the organization's expenses for wages, including accruals to employees and deductions for social needs in the context of expense accounts (in our case - account 26), accounts for calculations of wages (70), accounts for deductions for social needs (sub-accounts of account 69 ).


  • Salary > Personal income tax and unified social tax accounting > Tax card 1-NDFL. The report allows you to generate a Tax Card for accounting income and personal income tax (form No. 1-NDFL) for employees of the organization in accordance with the order of the Ministry of Taxes and Duties of the Russian Federation dated October 31, 2003 N BG-3-04/583
  • Salary > Accounting for personal income tax and unified social tax > Information on the income of individuals 2-NDFL. The report allows you to generate a Certificate of Income for an individual (form No. 2-NDFL).
  • Salary > Personal income tax and unified tax accounting > Individual unified tax card. The report generates a certificate Accounting card for the amounts of accrued payments and other remunerations, the amounts of accrued unified social tax, as well as the amounts of tax deductions for the year. The card is generated in accordance with Order of the Ministry of Taxes of the Russian Federation dated July 27, 2004 N SAE-3-05/443.
  • Salary > Personal income tax and unified social tax accounting > Individual card according to compulsory pension insurance. Generates a report Individual card accounting for the amounts of accrued payments and other remunerations, the amounts of insurance contributions for compulsory pension insurance for the year.

Documents, reports and other system objects available in the menu HR > Personalized accounting, allow you to prepare reporting forms for personalized accounting for the State Pension Insurance system.

When calculating income tax, the written-off deposited salary must be included in non-operating income (Clause 18, Article 250 of the Tax Code of the Russian Federation). Income is recognized on the last day of the reporting period, in which the statute of limitations for debt confirmed by documents expires (subclause 5, clause 4, article 271 of the Tax Code of the Russian Federation). In this case, no differences arise between accounting and tax accounting. This is due to the fact that at the time of accrual, wages are included in expenses in both accounting and tax accounting. When writing off, both in accounting and tax accounting, the deposited salary is included in income. An example of writing off a deposited salary. The organization applies a general taxation system. Income and expenses are determined by the accrual method. At CJSC "Alfa", the period for issuing salaries is from the 5th to the 10th (inclusive) of each month.

Depositing wages in 1c

You can also fill out the document manually, but it is necessary that the deposit amount and statement be indicated correctly. When carrying out cash settlement services for the payment of deposited salaries, it generates a posting for each employee: Dt 76.04 Kt 50: Transactions on depositors are reflected in the “Book of Depositors” report (menu “Salary - Salary Payment” or the “Salary” tab): Documents on depositors are saved in the journal “ Deposit documents" (menu "Salary - Salary payment" or the "Salary" tab).

If the statute of limitations expires, the deposited debt is written off to the organization’s income using the document “Write-off of deposits to the organization’s income” (menu “Salary – Salary payment – ​​Deposit documents” or the “Salary” tab). Source: Source: 1CStyle.ru – comprehensive maintenance of 1C:Enterprise software products.

Write off the balance in 1s 8 zup

Postings Dt 70 Kt 50 are generated for each employee: Now the “Salary Payment Statement” is reflected in the program as paid. If you open it, you can see that a payment document is indicated for each employee, and a payment document for the payroll is also indicated.

In addition, the paid statement cannot be changed. If, nevertheless, there is a need to change the paid statement, you need to find the payment document - in our case, RKO - and cancel it (or delete it).
After this, the statement will become available for modification. We must not forget that you will also need to make changes to the payment document or enter it again.
Paying salaries through the cash register using expense orders If you need to issue expense orders for each employee, you can use the appropriate processing.

Payment and deposit of salaries in the program "1C: Accounting 8 (rev. 2.0)"

For employees of the management apparatus, the deadline for issuing salaries is the 10th day of each month. This period is provided for in the collective agreement of the organization.


For February 2010, the organization's management staff received salaries from the cash register on March 10th. The financial director of the organization did not show up for his salary (he was ill) and did not receive the amount due to him (RUB 25,200).
This amount has been deposited. The amount of the deposited salary was handed over to the bank three working days after the salary payment deadline. The Alpha accountant reflected the deposit of wages in accounting: Debit 70 Credit 76-4– 25,200 rubles.
– the salary not received by the employee has been deposited; Debit 51 Credit 50–25,200 rub. – the deposited salary is handed over to the bank.

How to write off deposited wages

It is these documents that must be used to calculate the period during which the employee can request the deposited salary. The countdown must be carried out from the day following the last day of the salary payment period (Art.
191

Civil Code of the Russian Federation). This is explained by the fact that salary is an obligation with a certain deadline. The deadline in this case is the salary payment deadline.

And for such obligations, the limitation period begins at the end of the period for fulfilling the obligation (Clause 2 of Article 200 of the Civil Code of the Russian Federation). 2. Determine the expiration date of the statute of limitations (the day on which the deposited salary can be written off).

For an obligation in the form of a deposited salary, the statute of limitations is three years (Article 196 of the Civil Code of the Russian Federation). The legislation does not establish a special limitation period for this case (clause 1 of Article 197 of the Civil Code of the Russian Federation).

The procedure for writing off deposited salary not received by an employee

This article will discuss in detail step-by-step instructions for accounting salaries in 1C: preliminary setup, direct calculation and payment of wages in 1C 8.3 Accounting, as well as a salary project. If you figure it out, everything turns out to be quite simple. Content

  • 1 Program settings
  • 2 How to calculate salaries in 1C
  • 3 Salary payment slip
  • 4 Salary project in 1C 8.3

Setting up the program Before accruing and paying wages in the 1C 8.3 Accounting 3.0 program, you need to configure it correctly.

Important

To do this, select “Accounting Settings” in the “Administration” menu. In the window that appears, select “Salary Settings”.


This section allows you to set up not only your salary, but also personal income tax, insurance premiums and personnel records. Let's look at these settings in more detail step by step:
  • General settings.

Payroll calculation in 1C 8.3 accounting step by step for beginners

It is completely filled out, a statement is indicated on the “Unreceived salary” tab, and a list of employees is indicated on the “Employees” tab. A printed form of the depositor card is available in the “Deposit” document.

When posted, the document generates a posting for each employee according to Dt 70 and Kt 76.04 (“Calculations for deposited amounts”): In the “Salary Payment Statement”, “Deposition” and RKO are indicated as payment documents: If an employee subsequently receives a deposited salary, in the program you must manually enter the “Cash expenditure order” with the transaction type “Payment of deposited salary”. To automatically fill in, click “Fill in – All unpaid documents.” Employees whose salaries were deposited, statements and amounts are automatically entered into the tabular part.

Zup write-off of old debts

Let's consider payment through a bank, since this method is the most common in organizations. In the “Salaries and Personnel” menu, select “Statements to the Bank”.

It will be discussed later. Next, click on the “Fill” button and after the data is automatically included in the document, enter it. See also the video instructions on how to pay an advance: And the calculation and payment of wages in 1C: Salary project in 1C 8.3 In the “Salary and Personnel” menu, in the “Directories and Settings” section, select “Salary projects” and create a new document.

It requires you to provide your banking information. The salary project for an employee is indicated on his card in the “Payments and Cost Accounting” section.

Calculation and payment of wages in 1s 8.3 accounting 3.0 step by step

In this example, we selected the “In this program” item, since otherwise some of the documents we need will not be available. The second setup option involves maintaining personnel and payroll records in another program, for example, in 1C ZUP. The “Salary Accounting Setup” subsection specifies the method of reflecting salaries in accounting, the timing of salary payments, vacation reserves, territorial conditions, etc.

  • Salary calculation. Here we indicate that we will take into account sick leave, vacations and executive documents.

    It is important to remember that this functionality will only work if the number of employees does not exceed 60 people. The types of accruals and deductions are also configured here.

    For convenience, we will also install an automatic recalculation of the “Payroll” document.

  • Reflection in accounting.

There are two main positions: unclaimed debt on deposited wages must be written off after three months in accordance with Art. 392 of the Labor Code of the Russian Federation; unclaimed debt on deposited wages is subject to write-off after three years in accordance with Art. 196 of the Civil Code of the Russian Federation. m231127 01-02-2011, 16:05:26 I have this situation - on account 70 there is a debt to an employee for 2007 - 52 kopecks! The employee quit a long time ago - can I write off this debt to account 91? And after what time do I have the right to write off the debt - after 3 years? because I also have a debt since 2009 - they did not pay an employee 360 ​​rubles, and since the same 2009 - they overpaid one employee by 1 kopeck! I would like to somehow get rid of these tails, the question is, do I only have the right to write it off after 3 years? Yes, write it off and don’t bother.

Write off salary in 1s 8 salary upon expiration

After the expiration of the statute of limitations (3 years) in December 2014, we can write off as expenses debts owed to employees that have not been closed since 2011. Please tell me how this can be done in the ZUP so that they do not show up in the record vicof 1 — 12/24/14 — 16:24 You can make adjustments. Did you congratulate the chief accountant? b-dm 2 — 12/24/14 — 16:25 And then! Well, he congratulated me, I really liked it... the letter, it’s banal, but the contents are original)) b-dm 3 - 12/24/14 - 16:26 (1) and about the correction in more detail? what are we adjusting?) vicof 4 — 12/24/14 — 16:28 (3) Debts. I don’t remember what the register is called, mutual settlements, in my opinion.

Payment of wages through the cash register using a payroll To prepare for the payment of wages, use the document “Salary Payment Sheet” (menu “Salary – Salary Payment” or the “Salary” tab). If monthly salaries are paid, the document “Calculation of salaries to employees” must first be completed and posted. In the “Salary Payment Statement” you must indicate the month for which the salary is paid, the method of payment (through a cash desk or bank), as well as the department (optional). The tabular part can be filled out automatically or manually. To fill it out automatically, click “Fill – By debt at the end of the month”, then “Calculate”. The amounts payable to employees (minus tax) are calculated. Amounts are subject to change.

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Cash discipline implies compliance with the limits for storing cash at the cash desk of an enterprise - entrepreneurs and legal entities do not have the right to keep money in the cash register in excess of the established limits; the proceeds are deposited in the bank.

Only when paying wages can the company have more cash, but only for no more than 5 working days, taking into account the date of receipt of funds from the current account. If during this period the money has not been paid to the employees, it must be properly returned to the bank, and the salary deposit transaction must be reflected in the accounts.

How is the deposit of wages reflected in 1C: Accounting?

The fact of non-timely payment of funds to employees must be recorded in accounting and recorded with relevant documents in 1C: Accounting 8.3. If you decide to buy the 1C Simplified 8 program instead of this configuration, then you will not need these instructions - each 1C product has its own specifics and its own special set of tools and forms for accounting.

To complete the deposit operation, you must create a corresponding document - a statement to the cashier. A statement is created based on the deposit of wages not received on time.

From this form you can immediately print a register of deposited amounts.


At the same time, you can check how the operation was reflected in accounting and whether the transactions were generated correctly.


Subsequently (within three years), the employee can receive the money due to him, but usually this happens in the next month after deposit. To reflect this operation in accounting, you must select the “Cash Withdrawal” section in the “Cashier” menu.


All that remains is to print out the cash receipt order for the issuance of previously deposited wages.


In this case, the cash flow will be reflected in the corresponding transactions.


There are situations when employees do not claim deposited amounts from their own uncollected salaries. The statute of limitations for this is three years, but the employee may quit and not withdraw part of the funds that are due to him.

In this case, the employing organization must write off the remaining money after three years as its own income. In accounting (program 1C: Accounting 8.3), this is reflected in the main menu, section “Initial Balances”. The operation of writing off the deposited salary is carried out using a special assistant for entering balances.


This operation is also recorded in the corresponding transactions - movement on the accounts can be checked immediately after entering the balances.


But the procedure for writing off the organization’s income does not end there. Next, in the “Salaries” section, you will need to post the document “Write-off of the salaries of depositors”.


In accounting, this will be reflected by the movement of entries and will end with the specified amount being written off to the employer’s non-operating income.


You will need to do the same with the deposit of wages in other accounting programs, for example, if you are going to buy 1C Warehouse and work with this product.