Today I will look at step-by-step instructions for accounting for personal income tax (abbreviated as personal income tax) in 8.3 (revision 3.0).
As everyone probably knows, the main tax that is withheld from our salaries is personal income tax. The remaining deductions are mainly paid by the employer (for example, these are contributions to the pension fund and health insurance fund. They are also called “insurance contributions”).
In 2017, the personal income tax rate is still 13% of the total amount of accruals minus deductions.
Deductions may vary. One of the most standard and common deductions is the deduction for a minor child. For the first and second child in 2015, the deduction amount is 1,400 rubles, for the third and disabled child 3,000 rubles.
Deductions for students of adult children and other deductions are also applied, which we will not consider in this article; it is devoted to a different topic.
How are deductions applied? Very simple. They are deducted from the tax base before personal income tax is calculated and withheld.
For example:
The employee's salary is 40,000 rubles. He must pay tax on this amount. But if he has a minor child, then we are obliged to apply a deduction! And the tax will be taken from the amount of 40,000 – 1,400 = 38 600 rubles Total payable to the employee (if he has no other deductions or obligations) 38,600 – 13% = 33 582 ruble Personal income tax will remain 5 018 rubles
So, we roughly figured out how personal income tax is calculated. Let's now see how personal income tax accounting operations are reflected in 1s 8.3, and use an example to check the amount to be withheld.
Withholding personal income tax in 1C ZUP 8.3
Personal income tax is withheld from almost all income of individuals. This is directly salary, vacation pay, financial assistance, and so on.
Let's look at step-by-step instructions for withholding personal income tax using the example of a payroll document in the 1C ZUP 3.0 program.
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Go to the “Salary” menu, then follow the link in the ““ menu. In the list form window, click the “Create” button and select “Salary and contributions calculation”. A window for entering data will open. It is necessary to indicate the month of calculation and the organization in which the employees work. Naturally, the obligatory data is also the employees for whom the accrual takes place.
You can select employees one by one using the “Add” button, or you can use the “Fill” button. In this case, the tabular part of the document will be filled in automatically by employees of the selected organization. This is the button I will use. The demo database already contains organizations and employees.
Here's what I got:
Let’s go to the “Personal Income Tax” tab and see if the program calculated it for us correctly and if it calculated it at all:
Let's check the retention calculation. Unfortunately, in the demonstration database, none of the employees have standard deductions, at least for a child. But let’s leave it as is, it will be easier for us to check the calculation, and, in addition, I have already described deductions in previous articles. Believe me, all of them are taken into account correctly in the calculation.
So what do we have? The salary of employee Elena Frantsevna Simutina is 55,000 rubles and the personal income tax rate is 13%. There are no deductions. Let's calculate 55,000 – 13% = 7,150 rubles. The program calculated correctly.
When posting the document, tax will be withheld, that is, personal income tax data will be included in the tax accounting register 1C 8.3. We will see this deduction in the statement to the cashier for. In the same statement we will indicate whether we have transferred the tax or will do it later.
Transfer of personal income tax to the budget
To register the transfer of personal income tax to the budget in 1C ZUP 8.3, you need to go to the “Payments” menu, click in the “See. See also" link "Personal income tax transfers to the budget".
Let’s click the “Create” button and first create a “Statement for the cash register”:
April has come, which means that the majority of conscientious tax agents have submitted to the tax inspectorate certificates of income of individuals in Form 2-NDFL with adjustment number “00”. But it often turns out that for one reason or another, for one or more employees, an adjustment to 2-NDFL is necessary. How to do it and what rules exist in this regard, read the article.
When to make an adjustment
Many tax agents, especially beginners, are wondering whether it is possible to submit a 2-NDFL adjustment. In fact, it is possible, or rather, it is very necessary.
Thus, from the procedure for issuing a 2-NDFL certificate (approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485, hereinafter also referred to as the Procedure), the following answer to the question of whether it is possible to submit a 2-NDFL adjustment follows: this is not the right, but rather even the responsibility of every tax agent for personal income tax.
If we take the 2-NDFL adjustment for 2017, then it is necessary if the employer in 2018, after submitting the relevant certificate to the Federal Tax Service, recalculated the tax for 2017 and realized that it was necessary to clarify the tax obligations of a particular individual - the recipient of income from him. For example, due to:
- a trivial typo;
- omissions of the enterprise accountant;
- counting error, etc.
In any case, you need to know how to make a 2-NDFL adjustment, since the new certificate corrects inaccurate data from the previous certificate.
Based on letters from the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424, Federal Tax Service dated August 9, 2016 No. GD-4-11/14515, false information (there is no legal definition in the law) is any (!) errors in certificates 2- Personal income tax. For example:
- incorrect amount;
- incorrect TIN;
- error in the income and/or deduction code;
- failure to indicate the amount of personal income tax that could not be withheld;
- errors in personal data of payers (for example, adjustment of passport data in 2-NDFL), etc.
In these cases, an adjustment is made to 2-NDFL 2018. This will be the so-called corrective (clarifying) income certificate.
Read also Deadline for submitting 2-NDFL certificates with sign 2 in 2018
To whom should the adjustment be made?
The law does not regulate in any way how many staff representatives can or should appear on the adjusted certificate. This is simply impossible to predict. Therefore, it is quite possible to adjust 2-personal income tax for one employee.
For what periods is adjustment possible?
Now there is an important nuance related to how to submit a 2-NDFL adjustment. Let us recall that the tax period for income tax is a calendar year (Article 216 of the Tax Code of the Russian Federation). In this regard, adjustment of the 2-NDFL certificate for the Federal Tax Service is possible not only for the past year, but formally for any previous tax period.
Rules on how to submit an adjustment for 2-NDFL
Remember that the 2-NDFL certificate number does not need to be changed when making adjustments. Because the “Adjustment number” in 2-NDFL and the number of the reporting certificate itself are completely different details.
Another nuance on how to correctly submit the 2-NDFL adjustment is its form. Use the form you used to submit your initial income certificate (KND number and the corresponding approval order from the Federal Tax Service).
Understanding how to correctly submit a 2-NDFL adjustment means correctly forming its content. So: in the certificate, include all the indicators - both those that were corrected and those that were correct and remained untouched.
In the header, do not forget to indicate the new date of drawing up the individual’s income certificate.
According to Section II of the Procedure for filling out the certificate, the sign of adjustment in the 2-NDFL certificate is given according to the principle of serial numbers - “01”, “02”, etc.
Thus, the adjustment number in the 2-NDFL certificate in 2018 can take values from “01” to “98”.
Of course, the adjusted 2-NDFL sample is no different in appearance from a regular income certificate for an individual with the index “00”. In it you do not cross out anything or mark it separately in order to draw the attention of tax authorities to the changes made. At the same time, in order not to confuse the Federal Tax Service, it recommends drawing up a cover note in which you name the details of the 2-NDFL certificate that you have corrected.
The document is intended for manual adjustment of accounting data for personal income tax, insurance contributions and social insurance benefits. The document can be used to enter initial balances and restore accounting when implementing the program. We call this document “mysterious” because not many people know about its existence, as well as how to use it correctly.
You can use the document to correct the following data:
- Personal income tax. Accounting for personal income tax is carried out on the tabs “Personal income tax: income and taxes”, “Personal income tax at a rate of 13%” and “Personal income tax withheld”. The entered data is reflected in Tax Cards 1-NDFL and is used when generating certificates in form 2-NDFL for submission to the Federal Tax Service and issued to employees, and the data is also reflected in the 6-NDFL report.
- Insurance premiums. Accounting for insurance premiums to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund is kept on the “Insurance Premiums” tab. The entered data is reflected in individual registration cards for insurance premiums and is used in Calculations for accrued and paid insurance premiums RSV-1 and 4-FSS of the Russian Federation.
- Social insurance benefits. Accounting for social insurance benefits is maintained on the “Insurance Coverage” tab. The entered data is used in the formation of calculations for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (until 2010 year - Payroll statements for funds from the Social Insurance Fund) according to Form 4-FSS of the Russian Federation.
Document input procedure:
Let us consider in more detail in what cases this document can and should be used in the program “1C: Salaries and Personnel Management, edition 2.5” and “1C: Manufacturing Enterprise Management, edition 1.3”.
In order to open the list of documents, you must select the menu item “Payroll calculation by organizations” -> “Taxes and contributions” -> “Adjustment of accounting for personal income tax, insurance contributions and unified social tax”.
Another way to enter this document is through the general journal of documents for accounting for personal income tax and insurance premiums. You can find it either through the main menu, the item “Payroll calculation by organizations” -> “Taxes and contributions” -> “Journal of personal income tax and unified social tax accounting documents”, or on the desktop, “Taxes” tab, link “Journal of personal income tax accounting documents, insurance contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund.”
Types of adjustments:
1. Providing a social tax deduction in the amount of paid pension contributions under non-state pension agreements and/or voluntary pension insurance agreements and/or voluntary life insurance agreements.
Registration of the amounts of provided social deductions under code 327 is carried out in the program using the document “Adjustment of accounting for personal income tax, insurance contributions and unified social tax”. The deduction amounts registered by this document are automatically taken into account when calculating personal income tax in the document “Payroll » . In this case, the application of social deduction is a priority, i.e. before providing standard and property deductions.
2. Reflection in the program of the deduction provided for financial assistance at the previous place of work in the current year. Data is entered on two tabs:
- “Personal income tax: income and taxes” - is filled in so that the deduction is not re-accepted when calculating personal income tax;
- “Insurance contributions” - filled in so that the deduction is not re-accepted as a non-taxable amount when calculating personal income tax;
Let’s review this document and recalculate the document “Registration of one-time accruals”, which was used to accrue financial assistance for the new place of work. The deduction amount will now be zero.
4. Reflection of the amount of compensation for delayed payment of wages in the program to include the amounts of compensation paid in the base for calculating insurance premiums. The amounts of compensation for delayed payment of wages registered in this way will be automatically taken into account when calculating insurance premiums.
The amount of compensation for delayed salary payments is not reflected in the program’s accounting registers; in terms of the program, this compensation is not an accrual; no type of calculation is provided for it. Thus, set up the imposition of insurance premiums to compensate for delayed payment of wages according to the general principle, i.e. It is not possible to specify the type of income in the calculation type form. But it is possible to reflect it in the document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax.” This document can be entered directly from the document Salaries payable to organizations by clicking the Actions button - Register income from compensation, then the document will be filled out automatically or you can fill out the document manually on the insurance premiums tab.
5. Reflection of calculated and withheld personal income tax of individual income. persons from leasing their property to the organization in which he works. Even if an individual is not an employee of an organization - if the organization rents premises, equipment or a car from him - it is his tax agent and is obliged to pay monthly personal income tax on income received by an individual from renting property.
To do this, on the “Personal Income Tax: Income and Taxes” tab, add a new line, select an employee from the “Individuals” directory, and this means that we may not hire him. We also enter an individual there - the tenant, if he is not an employee. We select the date of income, the month of the tax period and the month of registration of income, the income code from the directory “Personal Income Tax Codes”.
For income from rental property, income code 1400 is used: “Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks).”
If a car or other vehicle is rented, then income code 2400 is applied “Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, income received from leasing or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks.”
Enter the amount of income and go to the “Personal Income Tax at a rate of 13%” tab. Here you need to select an employee in the “Tax Calculated” tabular section and manually enter the calculated tax amount. Go to the “Personal Tax Withheld” tab. On the “NDFL Withheld” tab, manually enter the tax rate and the amount withheld.
For the document “Adjustment of accounting for personal income tax, insurance contributions and unified social tax”, the established settings for the parameters of salary calculation are not valid, and even if the flag “When calculating personal income tax, accept the calculated tax as withheld” is checked, they do not apply to this document - this is a document for input manual corrections.
The fact of personal income tax transfer should be reflected in the document “Transfer of personal income tax to the budget of the Russian Federation.”
This document also allows you to reflect personal income tax withheld when canceling the use of the accounting policy “When calculating personal income tax, take the calculated tax into account as withheld” if for some reason the payment document for the employee did not reflect the withholding of personal income tax for the period.
These are the most frequently used features of the document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax”, a document that simplifies the work of an accountant when preparing reports.
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Today I would like to discuss a document whose purpose is not entirely clear to many. This is a document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax”. We'll look at a specific example that I came across in my work.
A clear example of working with the document “Adjustment of personal income tax accounting”
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For simplicity, we will consider accruals for one employee (Petrov) and one month (December).
Let the employee be accrued the standard “Salary by day” and “Salary increment” for this month (read the article for details on how to calculate salary:). We created the accrual type “Salary Supplement” and by mistake (on purpose) on the taxes tab we indicated that income from this accrual is not subject to personal income tax.
In this situation, when calculating wages for December, personal income tax was calculated only from the salary
As a result, when generating personal income tax reporting, income of 2000 rubles will not be taken into account. under the “Salary Supplement” and tax on this income will not be taken into account.
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If such a situation arises when calculating salaries in the last months of the year, then it will be possible to correct the settings of the accrual type and recalculate the salary. But there is often a situation where an error was made at the beginning of the accounting year, but was discovered only when submitting reports.
Let’s create the reports again and note that income has increased from 10,000 to 12,000:
Let's return to the document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax”, in which we will now fill out the “personal income tax at a rate of 13%” tab and post it:
Let's create reports again. Please note that the calculated tax increased from 1300 to 1560:
The report shows that 260 rubles were not withheld for the employee. tax Once again, let’s return to the document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax”, in which we will fill out the “personal income tax withheld” tab and post it:
✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1.
The procedure for collecting and returning personal income tax is regulated by Article 231 of the Tax Code of the Russian Federation. Taxpayers have many questions, so we will dwell on the most common cases, and also give recommendations on how to reflect actions for recalculation, collection and return of personal income tax in the programs of the 1C: Enterprise 8 system.
Additional tax assessment
The current rules for collecting personal income tax have not changed. Consequently, if for some reason the tax agent did not withhold personal income tax from the income of an individual or did not withhold the tax in full, then the missing amounts must be recovered from the taxpayer. Tax may be under withheld for the following reasons:
. by mistake if you provided an extra deduction or incorrectly indicated the income code;
. there was a recalculation for the previous period, and income increased;
. the individual has lost his tax resident status.
If the employee continues to work and receive income, then after correcting the error, recalculation or change of status, during the next personal income tax calculation in the accounting programs of the 1C: Enterprise 8 system, the missing amount will be automatically calculated and withheld.
If non-payment of tax is discovered when there is no way to withhold the tax (if the employee quits or the tax period has ended), then the organization will not be able to collect personal income tax. Paragraph 5 of Article 226 of the Tax Code of the Russian Federation states that if it is impossible to withhold from the taxpayer the calculated amount of personal income tax, the tax agent is obliged to inform the taxpayer and the tax authority at the place of his registration in writing about this and the amount of tax using a certificate of form 2-NDFL, approved by order of the Federal Tax Service of Russia dated 11/17/2010 No. ММВ-7-3/
To do this, you need to generate a 2-NDFL certificate in the program in paper or electronic form and send it to the taxpayer and the tax authority at your place of registration. For 2011 cases, this must be completed no later than January 31, 2012.
Personal income tax refund
Tax may be overcharged for the same reasons as undercharged.
The general procedure for the return and offset of overpaid and collected taxes is established by Articles 78 and 79 of the Tax Code of the Russian Federation. The new version of paragraph 1 of Article 231 of the Tax Code of the Russian Federation (came into force on January 1, 2011) clarified the rules for the return of personal income tax to an individual from whom the tax agent, for any reason, withheld excessive tax.
If the reason for over-withheld tax is a changed state of deductions or income, then from the beginning of the current year the tax agent is obliged to inform the individual from whom he previously over-withheld tax about each such fact within 10 business days from the day the agent became aware of it. In this case, the excessively withheld amount of personal income tax is indicated. The form of the message is not regulated and can be arbitrary.
The amount of tax withheld in excess is subject to refund based on a written application from the taxpayer (paragraph 1 of Article 231 of the Tax Code of the Russian Federation). Therefore, we recommend that tax agents (employers) include a phrase in their message about the need to write such a statement. It should also be indicated that the refund of the overly withheld tax amount to the taxpayer is possible only in non-cash form. Therefore, the taxpayer’s application must indicate the bank account to which the funds due to him should be transferred.
The message can be given to the taxpayer or sent by mail.
The requirement that appeared last year in the Tax Code of the Russian Federation to promptly inform the taxpayer about the existing overpayment of tax is not accompanied by regulations for recording the fact of detection of excessive withholding of personal income tax from the taxpayer’s income. The liability of the tax agent for failure to inform the taxpayer is also not provided for.
Having received an application from the taxpayer for the return of the excessively withheld amount of personal income tax, the employer decides from what funds it will be returned. The refund is possible at the expense of personal income tax amounts subject to transfer to the budget system of the Russian Federation on account of upcoming payments both for this taxpayer and for other taxpayers from whose income the agent withholds tax (paragraph 3, clause 1, article 231 of the Tax Code of the Russian Federation). The method for making a refund is selected based on the amount of tax being refunded and the deadline set for its refund. The agent must return the tax to the taxpayer within three months from the date of receipt of the relevant application from the taxpayer. Since the beginning of this year, the tax agent has been legally granted the right to refund overpaid tax at his own expense, without waiting for receipt of funds from the tax authority (paragraph 9, clause 1, article 231 of the Tax Code of the Russian Federation). However, the Russian Ministry of Finance has repeatedly reminded (letters from the Russian Ministry of Finance dated May 11, 2010 No. 03-04-06/9-94, dated August 25, 2009 No. 03-04-06-01/222) that it is necessary to refund personal income tax only at the expense of tax amounts , withheld from payments of this individual.
In order to carry out a personal income tax return in “1C:Enterprise 8”, you need to enter the Personal Income Tax Return document into the database: Desktop of the “1C: ZUP 8” program > “Taxes and Contributions” tab > “Personal Income Tax Return” (Fig. 1).
Based on the completed document, money should be transferred: Menu “Action” > “Based on” > “Salary payable” (Fig. 2).
But please note that there is no liability for failure to inform about over-withheld tax. In addition, an informed employee is not obliged to insist on the return of personal income tax. That is, if the employee continues to work and has not submitted an application for a tax refund, then during the next personal income tax calculations in the 1C:Enterprise 8 programs, the excess accrued amount will automatically be taken into account when calculating personal income tax. The Tax Code of the Russian Federation does not prohibit the continuation of offset of over-withheld tax in the next tax period. For example, an employee overpaid personal income tax was discovered in December. This situation will occur in 2011 for employees who have a third child or a disabled child. Let us recall that Federal Law No. 330-FZ of November 21, 2011 increased standard deductions for personal income tax for children retroactively, i.e. from January 1, 2011.
If employees submit applications and provide documents stating that the child is disabled or the third in the family, it will be necessary to enter information about these deductions from 01/01/2011 (Fig. 3). Use the Child Deduction Editing Assistant to make it easier to change deductions for third and subsequent children. Commands for calling the Assistant on the Desktop of the “1C: Salary and Personnel Management 8” program > “Taxes” tab > “Editing deductions for children” and in the “Taxes and Contributions” menu.
If a deduction for a disabled child has already been established, its amount will change automatically. These employees will be overpaid in taxes. Employees may not have time or may not want to submit an application for a personal income tax refund. When submitting the 2-NDFL report to the Federal Tax Service, the tax agent will indicate the amount of the overpayment there. The taxpayer may not apply to the Federal Tax Service for a tax refund. A tax agent - an organization - can continue to count overpayment amounts when making calculations in 2012. This approach is implemented in the 1C:Enterprise 8 programs.
If an overpayment of personal income tax is detected when the employee no longer works for the organization, then the tax agent reports the overpayment of tax at the end of the tax period in the 2-NDFL report to the tax authority and notifies the taxpayer about this, and the taxpayer must receive a refund of the over-withheld amounts. contact the tax office at your place of residence.
Recalculation of taxes when acquiring Russian resident status
An excessively withheld amount of personal income tax also arises in the event of a change in the status of the taxpayer from a non-resident to a resident of the Russian Federation. A non-resident paid personal income tax at a rate of 30%. After an individual is recognized as a tax resident of the Russian Federation, the specified income in accordance with paragraph 1 of Article 224 of the Tax Code of the Russian Federation is subject to taxation at a rate of 13%. Until 2011, such overpayments were subject to refund. Legislative changes have confused users. The prohibition on the return of overpayment of personal income tax that arose in connection with a change in the taxpayer’s status does not mean that it is not necessary to recalculate the tax at a rate of 13% and take into account the overpayment in the next assessments.
Letters from the Ministry of Finance of Russia dated 08/12/2011 No. 03-04-08/4-146 and the Federal Tax Service of Russia dated 06/09/2011 No. ED-4-3/9150 indicate that the tax agent calculates, withholds and pays personal income tax amounts to the budget system of the Russian Federation with taking into account the tax status of the taxpayer determined on each date of payment of income. Having determined at a certain date the change in the status of a non-resident to the status of a resident, when calculating personal income tax, it takes into account the amounts that were previously accrued at a rate of 30%. Users of 1C:Enterprise 8 programs do not need to do anything in this case. It is enough to indicate only the change in taxpayer status and the recalculation will be made automatically when calculating personal income tax.
Letter of the Ministry of Finance of Russia dated November 22, 2010 No. 03-04-06/6-273 indicates two cases in which tax refunds can only be made to the Federal Tax Service: change of Russian resident status, property deduction. If an employee applies to an employer for a property tax deduction not from the first month of the tax period, the deduction is provided starting from the month of application. A refund of over-withheld tax can be made by the tax authority when the taxpayer submits a tax return to the inspectorate based on the results of the tax period.
The Ministry of Finance repeatedly indicates in its letters that those amounts of tax that were withheld in accordance with the established procedure before receiving the taxpayer’s application for a property tax deduction and the corresponding confirmation from the tax authority are not “excessively withheld.” However, representatives of the Federal Tax Service of Russia in a letter dated 06/09/2011 No. ED-4-3/9150 indicate that the refund of over-withheld tax when changing the status of a resident of the Russian Federation can be carried out by the tax agent-employer during this tax period. So the employer has a choice of which of the recommendations (the Russian Ministry of Finance or the Russian Federal Tax Service) to rely on when choosing a solution.
In practice, situations often arise when an employee needs to return the excessively withheld amount of personal income tax.
Let's consider the implementation of this situation in the program “1C: Salaries and Personnel Management, edition 2.5”. For clarity, let's consider this situation using a specific example.
The employee wrote an application for a tax deduction for her child from the beginning of the year. I submitted my application at the end of February, when January was already closed. We enter the relevant information into the Individual’s card, indicating that the deduction is valid from January. In February, during the final calculation of salaries in the document “Payroll for employees of the organization”, the system will automatically recalculate the personal income tax for January. The employee will have the amount to be reimbursed (Fig. Payroll for February).
Having generated the Payslip for February, in the section “Debt of the enterprise at the end of the month / including excessively withheld personal income tax at the end of the period,” we see that the company has incurred a personal income tax debt to the employee (Fig. Payslip)
How can we implement the return of excessively withheld personal income tax to an employee in the system?
The tax refund procedure is as follows. First, you need to create a “Personal Income Tax Return” document in the current period on the “Taxes” tab. We fill out the document using the command “Fill in\Employees who have overpaid personal income tax” (Fig. Document Refund of personal income tax).
As a result of the described actions, those employees whose personal income tax is subject to refund will be included in the tabular section.
This amount must then be paid. To do this, we create a document “Salary payable” with the nature of the payment “Personal income tax return”. In this case, the “By document” field appears, where you need to select a document from the document log “Personal Income Tax Refunds” (Fig. Filling out the Salary to be paid document)
Using the “Fill” command, the tabular part is filled in with all employees from this document. The mechanism for paying this amount is similar to the mechanism for paying salaries.
Good afternoon.
This is not the first time I have encountered such a problem in standard 1C 3.0 configurations when calculating wages. In this case, we are talking about both 1C Salary and HR Management 3.0 and 1C Enterprise Accounting 3.0. In 1C, when calculating wages, the amount “Excessively withheld personal income tax” appears on the payroll or payslip. Where did she come from? Where can I watch it? How can I remove it, at least with my hands? How can I stop it from appearing again?
The worst thing is that it affects the amount to be paid to the employee. In most cases, the amount of excessively withheld personal income tax is equal to the personal income tax accrued in the current month, although divergences are possible.
This article will not discuss when excessively withheld personal income tax actually occurs; I will talk about the most common case when it appears in the program, but it should not exist. In editions 3.0, this error is very easy to achieve and it is not immediately clear what to do about it.
So, today I suggest you deal with this problem. I hope many will thank me)) Don’t skimp on your comments, registration takes 5 seconds, I don’t send spam to my visitors
Let's start in order. The first thing I want to tell you is methodology for calculating excessively withheld personal income tax and the reasons for its incorrect appearance.
As you know, in personal income tax cards there is such a thing as “Personal income tax accrued” and “Personal income tax paid”; in practice they are almost always equal, but in theory they can diverge. For example, if the employee was not paid the accrued amount. So, if this is possible, then 1C should keep records of such situations, and they do. For accounting purposes, the accumulation register is used " Calculations of taxpayers with the budget for personal income tax". Accrual documents make the “receipt” movement in it, and payment statements make the “expense” movement.
In this case, personal income tax is taken into account as is known on an accrual basis. Those. the program analyzes all movements since the beginning of the year by the end of this month(verified 100% watched requests). Accordingly, if more was previously paid for an employee than accrued (well, you never know), then the employee must pay these amounts in person. For example, for the entire year, we accrued 3,900 rubles in personal income tax and paid 4,000 rubles, which means that when calculating the current month, we must pay the person 100 rubles more in person.
Now about the cause of the error: You calculated the salary, verified everything and you liked everything, create a payment slip, and post it. In our accumulation register “Calculations of taxpayers with the budget for personal income tax” there is an income made by the document “Payroll” and an expense made by the document “Statement to the Bank”. The amounts of income and expenses are equal, everything is beautiful. After this, you recalculate your salary for some reason without posting the payroll.. You don’t even have to refill the accruals; you just need to adjust the amount manually, and the personal income tax will be recalculated automatically. When calculating, the accrual document ignores its own movements, this is correct, but it sees the movements of our statement. As a result, we have paid personal income tax without accrual, expenses without income. And this amount falls into " Excessively withheld personal income tax".
Now where to see it: You will most likely see this only in the report, or you will notice that after refilling the statement, the payment amounts have increased. The fact is that by default, in 1C Enterprise Accounting 3.0, in 1C Salary and Personnel Management 3.0, the field where this amount is stored is hidden in all documents.
First, let's do the following: in the accrual document form, click the "all actions" button. Next, select “Change shape” from the drop-down menu. Here, if you have activated a plate with personal income tax data in the form, then you will immediately see “tax to offset refund”. Place a checkmark next to it.
Thank you for your attention, see you soon. Write reviews.