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Deducted at all rates for personal income tax accounting transactions. Deducted for all rates of personal income tax accounting operations 1s 8.3 accounting department incorrectly calculates personal income tax

Withholding personal income tax in 1C: Accounting 8.3

The calculation and withholding of personal income tax is carried out by the employer in accordance with Article 23 of the Tax Code of the Russian Federation. Because Many organizations use the 1C: Accounting 8.3 program for accounting, let’s take a closer look at the settings and documents necessary to correctly reflect personal income tax transactions.

First, let’s turn to the system settings and consider which charges will be subject to personal income tax. To do this, you need to follow the navigation path: Salaries and personnel / Salary settings / Accruals.

For each type of accrual, personal income tax withholding settings are set. Accordingly, when the “Taxed” switch is selected, the tax will be automatically calculated for this accrual.

The income code is selected from the regulated directory “Types of Personal Income Tax”, where the tax rate and additional settings for applying deductions are indicated.

Following the navigation path Main / Settings / Taxes and reports / Personal Income Tax, a setting is set for the correct accounting of tax deductions “On a cumulative basis during the tax period”.

Additionally, the employee’s card contains personalized tax information. The directory is located along the path: Salaries and personnel / Personnel records / Employees; to fill out, you must follow the link in the “Income Tax” field.

  • standard child tax credit;
  • property deductions;
  • social deductions.

Also, the person responsible for reflecting documents indicates the taxpayer status (the default is “resident”) and income from the previous place of work.

Tax calculation in the program is fully automated. When conducting accrual documents, personal income tax amounts are calculated for employees, and also take into account various types of tax deductions. Let's move along the path Salaries and personnel / All accruals to the main payroll document. In the “Personal Income Tax” column, fill in the tax amounts calculated from the amount in the “Accrued” column, taking into account the tax rate for the employee.

By clicking on the tax amount in the line, the user goes to the detailed calculation form, where summary information on the employee is available to check the correctness of the amounts.

Personal income tax withholding is also carried out in the following documents:

  • "Vacation";
  • "Sick leave";
  • "Dismissal";
  • and other intersettlement documents.

To analyze accrued amounts, it is recommended to use the “Personal Income Tax Analysis by Month” report, located along the path: Salaries and Personnel / Salary / Personal Income Tax Analysis by Month. In the report window that opens, you must specify the organization, the “Details by employees” flag if grouping by employees is necessary, and set the analyzed period:

Also a convenient form for analysis is the report “Summary certificate 2-NDFL”, presented in a similar section. This report contains brief information displayed in 2-NDFL certificates and is often used to reconcile amounts.

Still have questions? We will help you with withholding personal income tax in 1C 8.3 as part of a free consultation!

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

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

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

The next important setting is “Salary Settings” in the “Salaries and Personnel” section.

Go to the “General Settings” section and indicate in the item “Payroll and personnel records are kept” - “In this program” so that the corresponding sections are available.

Here we go to the “Personal Income Tax” tab, in which we indicate the procedure for applying standard deductions “On a cumulative basis during the tax period”:

    Tariff of insurance premiums - “Organizations using SOS, except agricultural producers.”

    Accident contribution rate – indicate the rate as a percentage.

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

This reference book can be adjusted; to do this, return to “Salary Settings”, expand the “Classifiers” section and follow the “Personal Income Tax” link:

Then the “Personal Income Tax Calculation Parameters” window opens and go to the desired tab “Types of Personal Income Tax”:

To set up personal income tax taxation based on accruals and deductions, in the “Salary Settings” window, expand the “Salary Calculation” section:

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

Personal income tax is accrued and calculated for each actual income received monthly at the end of the reporting period (month) according to the documents “Payroll”, “Vacation”, “Sick Leave” and others. Let's look at the document “Payroll”.

The tax amounts for each employee will be reflected on the “Personal Income Tax” tab:

The same information can be viewed in transactions:

Based on the document, an entry is created in the register “Accounting for income for calculating personal income tax” and reporting forms are filled out:

    Expenditure cash order for the issuance of cash DS;

The date the document is posted will be the tax withholding date.

Let us pay attention to the document “Personal Tax Accounting Operation”. It is used to calculate personal income tax on dividends, vacation pay and other material benefits. To create a document, you need to go to the “Salaries and Personnel” tab, the “Personal Income Tax” section and click the “All documents on personal income tax” link.

We get into the magazine. To create a new document, click “Create” and select the desired option from the drop-down list:

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

Let's look at the example of the document “Write-off from a current account.” Let’s go to the “Salaries and Personnel” tab and open the “Bank Statements” item:

Let's create this document. And based on this we will write off from the account:

As well as movements across registers.

In this article we will look at working with personal income tax in 1C 8.3 Accounting 3.0 - from settings to operations and reporting.

Tax data

Before you start calculating personal income tax, as well as using most of the functionality, you need to configure it.

Select “Organizations” from the “Main” menu.

Select the organization you want to configure from the list and open its card. In the setup form, fill in the basic data and those located in the “Tax Inspectorate” subsection.

Setting up salary

In the “Salary and Personnel” menu, go to the “Salary Settings” item.

In the general settings, specify that payroll and personnel records will be kept in this program. Otherwise, the remaining settings will simply not be displayed. Next, click on the “Salary Accounting Procedure” hyperlink.

In the list form, select the line corresponding to the organization whose settings you are making. The corresponding form will open in front of you. At the bottom of it, select “Setting up taxes and reports.”

In the window that opens, go to the “Personal Income Tax” section and indicate how these deductions will be applied to you.

Now let's move on to setting up the types of income and deductions used when calculating personal income tax. To do this, in the “Salary and Personnel” menu, select the item we went to earlier – “Salary Settings”.

Go to the “Classifiers” section and click on the “Personal Income Tax” hyperlink.

Check that the data that opens is filled out correctly, especially the “Types of personal income tax” tab.

If necessary, you can also customize the list. Return to the salary setup form and in the “Salary calculation” section, select the appropriate item. As a rule, in a typical configuration delivery there will already be data there.

Personal income tax accounting operations in 1C

Personal income tax is charged not only on wages, but also on vacation and other income, except for income provided for by law (for example, child care benefits).

Let's look at personal income tax in the document "". It is located on the tab of the same name in this document. Deductions also apply here. After posting, this data is included in the postings.

The tax is withheld on the date on which the document is posted. He does not withhold personal income tax on other income, such as,. For this purpose, use the “Personal Tax Accounting Operation”.

In the “Salaries and Personnel” menu, select “All personal income tax documents”. In the list form that opens, create a new document with the type of operation “Personal Income Tax Accounting Transaction”.

The main register of tax accounting for personal income tax in 1C 8.3 is the accumulation register “Calculations of taxpayers with the budget for personal income tax”.

Reporting

The most frequently used reporting documents for personal income tax are: “2-NDFL” and “6-NDFL”. They are located in the “Salaries and Personnel” menu.

The 2-NDFL certificate is only necessary to obtain information and transfer it either to an employee or to the Federal Tax Service.

The formation of 6-NDFL relates to regulatory reporting and is submitted every quarter. Filling is done automatically.

Checking the correctness of personal income tax accrual

If the accrued and withheld personal income tax in 1C 8.3 does not match, you can find errors using a universal report. In the header, select the register “Calculations of taxpayers with the budget for personal income tax” and indicate that it will be formed based on balances and turnover.

Through the menu “More” - “Other”, change the report option. The settings can be made whatever you want. In this example, we removed some fields and grouped by individual.

This report will allow you to check the correctness of personal income tax calculation and withholding.

  • 1 Possible errors when calculating personal income tax in the 1C program 8.2 ZUP 2.5
  • 2 Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program.
  • 3 Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program
  • 4 Possible errors when calculating personal income tax
  • 5 Possible errors in interpayment documents using the example of 1C 8.3 ZUP 3.0
  • 6 Possible errors in interpayment documents using the example of 1C Accounting 3.0
  • 7 Possible errors in interpayment documents using the example of 1C 8.2 ZUP 2.5

Possible errors when calculating personal income tax in the 1C 8.2 ZUP 2.5 program Let's look at the 1C ZUP 2.5 program using the example of the “Vacation” document. Vacation pay was accrued, which was initially planned to be paid on 01/29/2016. In fact, payment is made on 01/28/2016. Therefore, we change the date of payment of income in the vacation accrual document to 01/28/2016.

Some users of the 1s 8.3 program have problems with personal income tax. And how are you?

There are any ways to roll back from the last update and even back a few times. In November everything was still fine. And now I just want to cry stupidly from powerlessness. Added: Jan 19, 2018, 11:27 am Quote: Gennady ObGES on Jan 19, 2018, 05:49 am Just in case, I’ll clarify - the documents were transferred (including those not completed), months re-closed? Well, how can you answer this based on the screenshot and the lack of even minimal information? Gennady ObGES, please tell me what kind of information to provide? I started everything from scratch, consistently made and carried out accruals - statements - payments.

Nothing helps. It is a fact that after the updates the accrual tables changed dramatically. I don't understand the technical details, but there's clearly something wrong with the update.

Personal income tax accounting in 1s 8.3 accounting 3.0

Important! To avoid possible errors in personal income tax, keep track in the 1C 8.3 (8.2) program of the correspondence between the date of income in the income register and the date of income in the tax register, otherwise the program will have errors when calculating tax. When registering any income in the program, the date of actual receipt of income is recorded.
For income with code 2000, this is the last day of the accrual month. For other income, this is the planned payment date from the corresponding accrual document.
When a tax is calculated, the program analyzes what kind of income this tax is calculated on, and determines the date of actual receipt of income, which is recorded in the tax register. Why can there be a difference in the date of receipt of income, which is taken into account in the income register and the personal income tax register? Let's look at it below.

Personal income tax calculated is not equal to withheld

Possible errors in intersettlement documents using the example of 1C 8.3 ZUP 3.0 Using the example of the 1C ZUP 3.0 program in the “Vacation” document, the planned payment date is 01/28/2016, but we will set the document date to 01/30/2016, that is, later than the planned payment date. Let's see it through. Our Tax Registration Register entry was created as of January 30, 2016.

Important

If we pay vacation pay earlier than the document date - January 28, 2016, as planned, we fill out the statement, we see that the withheld personal income tax is not filled out. As of January 28, 2016, there is no calculated tax. Accordingly, when conducting such a statement, personal income tax withheld is not registered.


Attention

If everything is fine with the date of the document and it is earlier than the planned payment date: Then when filling out the statement, everything will also be fine, the tax will be determined. When conducting the Statement, it is recorded as withheld tax.

Problem with personal income tax

Possible errors in interpayment documents using the example of 1C Accounting 3.0 In the 1C Accounting 3.0 program everything is the same. The date of the document is important. Let's look at the example of the “Vacation” document. The planned payment date is 01/28/2016, and we will deliberately set the date of the document later, for example, 01/30/2016. We will post the document. The calculated tax was registered as of 01/30/2016.


After the payment is made, and not in the Statement, namely the “Cash Withdrawal” payment or debit from the current account earlier than the date of the “Vacation” document, the withheld tax is not registered, determined and not recorded in the Register. Therefore, the date of the document is important; if we set it to 01/28/2016 and reschedule the cash issuance, then a record for the withheld personal income tax has been created, everything has been included in the Register and will then be included in form 6-NDFL.

Possible personal income tax errors in 1s 8.3 and 8.2 - how to find and fix

There is also a payment date here, and if this date changes, everything changes automatically. The date of receipt of income for personal income tax also changes automatically.

But, just in case, check. Possible errors when calculating personal income tax Also, when calculating personal income tax, we must pay attention to the date of tax accrual. This is relevant for programs of the third version. The tax accrual date must be strictly before the tax withholding date.

If at the time of withholding the tax, the tax itself has not been accrued, then, in fact, there is nothing to withhold. Important! Track in the 1C program: the dates of intersettlement documents are the date of tax accrual; if at the time of payment the tax is not accrued, it will not be withheld. This is especially true for non-salary income, since the date of the document is fixed as the tax accrual date. Thus, in the third version, the date of the “Vacation” document, the date of the “Sick Leave” document and other documents are also important.

But if we change the date in the main form of the document, the date automatically changes in the “More details about personal income tax calculation” form. It’s easier here, the ZUP 3.0 program. she guarantees us that these dates will coincide.

The only thing is that in the current release of the 1C program there is an error for the “Sick Leave” document. If it is paid with a salary, and we change the date of payment, then in this case the date of receipt of income in the form “More details about calculating personal income tax” does not itself change.


Here you need to recalculate, or change the date in the “More details about personal income tax calculation” form manually. For all other cases, the personal income tax accounting date should change automatically upon the payment date. But just in case, check this moment, make sure the dates match. Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program As for the 1C Accounting 3.0 program, there are also two inter-account documents “Sick Leave” and “Vacation”.
One line in personal income tax with a “minus” dated January 29, 2016, and the second line with a “plus” dated January 28, 2016. In 6-personal income tax, two more groups of lines are added from 100 to 140. In one, everything is reversed, and in the other - everything is charged again. To prevent this situation from arising, carefully monitor the date of receipt of income, which will be recorded in the Income Register, and the date of receipt of income, which will be recorded in the Tax Register.

They must match. Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program. In the 1C ZUP 3.0 program, the date of receipt of income is also taken into account in two registers: the Income Accounting Register and the Tax Accounting Register.

For example, consider the document “Vacation”. The Income Accounting Register contains the date of payment from the main form of the document. And in the Tax Registration Register - the date from the form “More details about the calculation of personal income tax”.

These two dates must match.
In this article we will look at working with personal income tax in 1C 8.3 Accounting 3.0 - from settings to operations and reporting. Content

  • 1 Program settings
    • 1.1 Tax data
    • 1.2 Salary settings
  • 2 Operations of personal income tax accounting in 1C
  • 3 Reporting
  • 4 Checking the correctness of personal income tax calculation