Personal income tax withheld for 1 s. Setting up payroll accounting
Good day, Elena!
For tax purposes, all accruals made in favor of individuals are taken into account in the program by income codes in accordance with the Federal Tax Service classifier. The income classifier is stored in the directory Types of personal income tax(chapter Salary and personnel – Directories and settings – Salary accounting settings- link Personal income tax: income and deductions– bookmark Types of personal income tax) (Fig. 1). For each type of income, this directory indicates the tax rate at which income of this type received by individuals recognized as tax residents of the Russian Federation is taxed. For most types of income, the tax rate is set at 13%. For some types of income, special rates are established; their size is 15% or 35%. Income individuals who are not tax residents of the Russian Federation are taxed at tax rates of 30% and 15%, therefore, in the directory the tax rates are indicated as follows: 13% (for a non-resident 30%), 13% (until 2015 - 9%, for a non-resident 15%), 35% (for non-residents 30%) – the rate for calculating the amount of tax on the income of non-residents is indicated in brackets.
Setting up taxation various types accruals are made by indicating the personal income tax code (section Salary and personnel – Directories and settings – Accruals) (Fig. 2). If the accrual results are not taken into account when determining the tax base for personal income tax (in accordance with Article 217 of the Tax Code of the Russian Federation), set the switch to the position is not a subject to a tax.
The list of types of tax deductions that, in accordance with Chapter 23 of the Tax Code of the Russian Federation, are provided to individuals by a tax agent when determining total taxable income, is stored in the directory in the program Types of personal income tax deductions(chapter Salary and personnel – Directories and settings – Salary accounting settings- link Personal income tax: income and deductions– bookmark Types of personal income tax deductions) (Fig. 3). The types and amounts of deductions are periodically changed by law. If you update the configuration in a timely manner, these changes will be reflected in the program automatically. Data on tax deductions actually provided to individuals for the year can be obtained using reports - "Summary" certificate 2-NDFL(chapter Salary and personnel – Salary – Salary reports) And Analysis of personal income tax by month. These reports display the amounts of all tax deductions provided to individuals: standard tax deductions, property, social, professional and deductions for certain types of income.
Taxable income for employees in the program is mainly recorded using a document Payroll. The tax base is determined by the cumulative total from the beginning of the year based on accruals registered in the information base.
The document is intended for recording employee income: dividends, material benefits received from savings on interest for the use of borrowed funds, and calculating tax on this income Personal income tax accounting operation(chapter Salary and personnel – Personal income tax – All personal income tax documents).
Tax on income paid along with salary is calculated (calculated) using a document Payroll. The calculation results are placed in the tabular section on the tab Personal income tax(Fig. 4).
Calculation of personal income tax amounts is carried out on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization), in respect of which the tax rate established by clause 1 of Art. 224 of the Tax Code of the Russian Federation (13 percent), accrued to the taxpayer for a given period, with offset of the amount of tax withheld in previous months of the current tax period (paragraph 1, clause 3, article 226 of the Tax Code of the Russian Federation).
Schematically, the calculation of tax in the program is as follows:
- according to the data registered in the program, information on taxable income accrued in his favor in terms of tax rates is summarized for each individual;
- Tax deductions provided to the employee registered in the program are applied (for children, property, social, etc.);
- the amount of tax to be withheld from income is determined on an accrual basis from the beginning of the tax period;
- the amount of previously calculated tax in the current tax period is calculated;
- The amount of tax to be withheld is determined.
The amount of tax applied to income in respect of which other tax rates are applied, as well as to income from equity participation in an organization, it is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer (paragraph 2, paragraph 3, article 226 of the Tax Code of the Russian Federation).
Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Art. 223 Tax Code of the Russian Federation.
In general, the date of actual receipt of income is defined as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).
For income in the form of wages, a special procedure is provided: the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for work duties performed in accordance with employment contract. If the employment relationship is terminated before the end of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be the last day of work for which the income was accrued to him (clause 2 of Article 223 of the Tax Code of the Russian Federation). In the program for income in the form of wages, the date of receipt of income is determined by month of accrual income. For such income, it is the last day of the accrual month. The date is indicated in the column Date of receipt of income document Payroll(Fig. 4).
Note!
From 01/01/2016, when receiving income in the form of material benefits received from savings on interest when receiving borrowed (credit) funds, the date of actual receipt of income when calculating personal income tax is recognized as the last day of each month during the period for which the borrowed (credit) funds were provided . And the date of actual receipt of income when calculating personal income tax in the form of travel expenses (daily allowances above the limit, unconfirmed expenses) is considered to be the last day of the month in which the advance report is approved, after the employee returns from a business trip.
In addition to accounting for calculated personal income tax, the program keeps records of tax actually withheld from employees. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment, but taking into account the specifics established by clause 4 of Art. 226 Tax Code of the Russian Federation. Thus, from 01/01/2016, when paying income in kind to a taxpayer or receiving income in the form of material benefits, the calculated amount of tax is withheld by the tax agent at the expense of any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50% of the amount of income paid in cash.
In the program, the withheld tax is recorded when posting payment documents (transfers) wages: Cash withdrawal, Debiting from current account or Personal income tax accounting operation. The date of tax withholding in accounting will be reflected by the date of the payment document.
When withholding tax, it is also necessary to take into account advance payments for personal income tax for employees who are foreign citizens or stateless persons from “visa-free” countries, temporarily staying in the territory of the Russian Federation, carrying out labor activities for hire in the Russian Federation on the basis of a patent.
Document Recalculation of personal income tax(chapter Salary and personnel - Personal income tax - All personal income tax documents) is intended for recalculation of personal income tax for previous tax periods.
For more information about accounting for the listed personal income tax in the program, see the article of the same name. The timing of tax transfers depends on the income from which personal income tax is withheld.
Note! From 01/01/2016, tax agents are required to transfer the amounts of withheld tax no later than the day following the day of payment of income to the taxpayer, with the exception of certain income.
For income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of withheld tax no later than the last day of the month in which such payments were made.
To analyze data on calculated, withheld, transferred personal income tax for any period, you can generate reports - Personal income tax analysis by month(chapter Salary and personnel – Salary - Salary reports) (Fig. 5), "Summary" certificate 2-NDFL. It is also convenient to use the report to analyze the amounts of withheld and transferred tax Analysis of personal income tax payment.
In order for personal income tax to be calculated in the program taking into account the use of standard tax deductions, it is necessary to register the right of an individual to standard tax deductions (Fig. 6). Entering information about income from a previous place of work is carried out in the form Income from previous job.
According to the conditions of our example, Smirnov A.I. for February 2016, a salary payment in the amount of 18,000 rubles was accrued, as well as financial assistance in connection with the wedding in the amount of 8,000 rubles.
In the tabular section on the tab Personal income tax the calculated personal income tax for the month and the amount of deductions provided are reflected, indicating the codes and amounts of deductions (in our example, the personal standard tax deduction is 500 rubles, the deduction for a child is 1,400 rubles, and the deduction for financial assistance in connection with a marriage is 4,000 rubles. ) (Fig. 7).
For February 2016, the employee’s income is only: 18,000 rubles. (payment based on salary) + 8,000 rub. (financial assistance in connection with marriage) = 26,000 rubles. The tax base, taking into account standard deductions and deductions for financial assistance, is: RUB 26,000. – 4,000 rub. – 1,400 rub. – 500 rub. = 20,100 rub.
The amount of tax to be withheld from an employee’s income for February 2016 is RUB 2,613.
When posting a document Payroll for the amount of calculated tax subject to withholding from employee income, entry Dt 70 Kt 68.01 is generated.
After documenting the payment of financial assistance and wages for February, the withheld tax is recorded (Fig. 8).
Question about 1C Enterprise Accounting 8:
I just can’t figure out how to withhold personal income tax. In the “1-NDFL” tax cards, some employees have accrued tax less than the withheld tax, some have no withheld tax at all, and for others everything is fine. What is the reason, maybe it has something to do with the update?
Answer 1c:
The fact is that in Enterprise Accounting 8, personal income tax reporting is based on accumulation registers. In particular, “1-NDFL” includes data from the accumulation register “NDFL - settlements with the budget.” When calculating personal income tax, an increase occurs - “Income” in this register; when deducting “Expense” - a decrease in the register occurs. But, first of all, let’s check the information register “Personnel Accounting Policy”. What do you set in the value of the requisite “When accruing, accept the calculated personal income tax as withheld”?
This “tick” is responsible for the fact that both income and expenses according to the accumulation register “Personal Income Tax - Settlements with the Budget” occur when posting the “Payroll” document. If this checkbox were not checked, then the register would increase at the time of Payroll, and the decrease would occur at the time of personal income tax withholding, i.e., when posting the “Cash Expenditure Order” document with the selected “Payroll” operation. Clients quite often have a situation where the information register “Personnel Accounting Policy” is filled out after the documents for accrual and payment of wages have been entered and processed. Since it is now difficult to “track” when the personnel accounting policy was filled out, the recommendations are as follows: You need to re-post all documents on the calculation and payment of wages from the beginning of the year. This can be done using group processing of directories and documents, or manually.
More questions and answers on 1C Enterprise Accounting 8:
Comments to “I just can’t figure out how to withhold personal income tax. In the tax cards “1-NDFL”, some employees have less tax accrued, ...":
05/04/2017 at 10:48 flura wrote:
In December 2016, I recalculated personal income tax (-3,060 rubles. A non-resident became a resident), but this amount was not given to the employee, but was reflected in the 2-personal income tax certificate as excessively withheld and transferred. That is, 10,000 were calculated, 13,060 were withheld and 13,060 were transferred. But when the salary is paid, the amount of 3,060 rubles hangs as unpaid. How to put everything in order.
01/13/2017 at 17:31 Natalia wrote:
Hello. Same problem. I removed the checkbox. I reviewed all the documents. The consumables form the movement according to the personal income tax registers incorrectly: for example, 3000 was issued, and the personal income tax withheld was 2350. How can this be corrected? or for consumables, the data on withheld personal income tax does not end up in the personal income tax register at all. Personal income tax calculated and listed is correct
07/22/2016 at 12:55 ABOUT wrote:
does one employee have no withheld personal income tax at all?
Adding a comment:
The report "Tax Card 1-NDFL" is used to compile a "Tax Card for Accounting for Income and Personal Income Tax" for employees of the organization and other recipients of taxable income in the organization in accordance with the order of the Ministry of Taxes of Russia dated October 31, 2003 No. BG-3- 04/583.
Note! For income since 2011, Tax Card 1-NDFL is not used, instead it is used in the Tax Register. accounting for personal income tax.
The nuances of forming the amounts of income, the amounts of calculated and withheld tax in section 3 of the Tax Card
For income received by an individual who is a tax resident, Section 3 forms all taxable income accrued to him in the reporting tax period and taxed at a rate of 13%, in addition to income paid to individual entrepreneurs (including private notaries, private security guards, private detectives ) and not subject to income tax at source of payment.
For income received by an individual who is not a tax resident, Section 3 includes any essentially received income, including income from the sale of property owned by the taxpayer and dividends (income code 1010), and is taxed at a rate of 30% .
When receiving income as wages, the date of actual receipt by the taxpayer of such income is the last day of the month FOR which he was accrued income for work duties performed in accordance with the employment agreement (contract), i.e. the last day of the month of the validity period of accruals registered by the documents “Accrual of salaries to employees of enterprises”, “Accrual of vacation to employees of enterprises”, etc.
When receiving income as a material benefit, the date of actual acceptance by the taxpayer of such income is set as the day the taxpayer pays interest on the loan funds received.
The amount of wages for each reporting month is indicated in the field corresponding to the month for which it was accrued. In the situation of payment to the taxpayer of amounts for the next vacation, other similar payments for unworked time, calculated in accordance with the established procedure according to average earnings, the amounts of such payments are reflected in the cash field (details) of that month. the period for which they were accrued.
In the “Calculated tax” line, select the amount of tax calculated according to the parameters of the “Tax base (since the beginning of the year)” line. For residents, the tax is calculated at a rate of 13%, the calculated tax amount is selected monthly on an accrual basis from the beginning of the tax. gap. For non-residents, the tax is calculated at a rate of 30% at the end of each month.
In the “Tax withheld” line, select the amount of personal income tax withheld by the tax agent from the income actually paid to the taxpayer. For residents, the line is entered on an accrual basis from the beginning of the year, for non-residents - based on the results for each month. Thus, the tax is formed in the month of payment of income to the taxpayer.
Note! In the situation of payment to the taxpayer of amounts in payment of the next vacation for future months, the amounts of calculated tax on vacation amounts will be displayed in the months of the vacation provided, while the amounts of tax withheld will be displayed in the month of payment of vacation amounts, for example, in the month of vacation accrual, in connection with with which in the line “Tax debt due to the tax agent” the overpayment of tax will be reflected, which will be compensated by the end of the vacation.
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 in 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 document posting date 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 from the drop-down list the right option:
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.
Calculation of personal income tax depends on the settings of the types of calculation (accruals) assigned to the employee:
Menu: “Salary – Information about accruals”
In addition, if any employees are entitled to deductions for personal income tax, it is necessary to enter data for them to calculate personal income tax. This can be done from the “Individuals” directory by clicking the “NDFL” button:
Menu or tab "Personnel"
In the personal income tax data entry form that opens, there are three tabs.
On the “Deductions” tab, enter data on standard deductions. The personal standard deduction has not been applied since 2012, so the section “Eligibility for a personal standard deduction” does not need to be completed (however, if payroll is calculated for past periods, this section will have to be completed).
If an employee has children for whom he is provided with standard deductions, the section “Eligibility for standard deductions for children” is filled out. A line is added to it, indicating the start date of the deduction, the end date (optional), the deduction code and the number of children. When you select a deduction code, the “Personal Income Tax Deductions” directory opens, from which you should select the one you need. Deductions for the 1st, 2nd, 3rd and subsequent children are different, so if there are several children, several lines may be required.
Also, in the case of applying deductions, the section “Application of deductions” (below) must be completed, which indicates the organization and start date of application. This is due to the possibility of maintaining records for several organizations in the program: for the same employee, one organization can be the main place of work (deductions are provided in it), and another - a part-time place of work (deductions are not provided in it):
Directory “Personal Tax Deductions”, from which the desired deduction is selected (the directory complies with the law):
On the “Taxpayer Status” tab of the personal income tax data entry form, the status (resident, non-resident, etc.) is indicated, on which the personal income tax rate depends. The default is “Resident”:
On the “Income from previous places of work” tab, you enter data on income from the beginning of the current year, necessary for applying deductions for personal income tax. That is, this tab is filled out for employees entitled to standard deductions who came to this place of work not from the beginning of the year and provided a certificate of income for the previous months.
If any employees are entitled to property deduction, enter the document “Confirmation of the right to property deduction”:
Menu: “Salary – Accounting for personal income tax and taxes (contributions) from payroll” or the “Salary” tab
The document indicates the tax period (year), employees, expenses that give them the right to deduction, and other data from the notification submitted by the employee to the Federal Tax Service (for example, interest on loans). Let’s register a deduction of 2,000,000 rubles for employee Ponomarev:
When calculating personal income tax to an employee, the tax base will be reduced by the specified deduction amount.
Personal income tax accrual
Personal income tax is calculated monthly using the same document that calculates wages: “Accrual of wages to employees.” It calculates personal income tax for each employee, according to the entered data, and generates posting Dt 68.01 Kt 70, as well as movements in personal income tax registers. Result:
It is possible to manually adjust personal income tax and property deductions in the “Calculation of salaries to employees” document itself. To do this, you need to set the “Adjustment of personal income tax calculation” flag in it. On the “Accruals” tab, you can edit the accrual amounts, codes and deduction amounts. Let's register a deduction of 5,000 rubles for employee Klimenko associated with a loss on transactions with securities:
If accruals or deductions have been edited, you must go to the “Personal Income Tax” tab and click “Calculate”. In our example, when calculating Klimenko’s personal income tax, the tax base decreased by the amount of the deduction, and the tax was calculated based on this. In addition, it is clear that personal income tax has not been accrued to Ponomarev, since previously a property deduction was registered for him in an amount exceeding his monthly income. Also on this tab you can directly edit the amounts of accrued tax:
If necessary, the program can register the recalculation of personal income tax and the return of personal income tax using documents of the same name, which are available through:
Menu: “Salary – Accounting for personal income tax and taxes (contributions) from the payroll”
Payment of personal income tax
Payment of personal income tax, like any other transfer of funds through a bank, is reflected in the program by the document “Debit from the current account.”
If we want the amounts of transferred personal income tax to be reflected in the 2-NDFL Certificates and in the register tax accounting, you must enter the document “Transfer of personal income tax to the budget of the Russian Federation”:
Menu: “Salary”
In this document, payment information (date, amount, payment order details) is filled in manually. Then the “Fill” button automatically fills in the physical information. persons who received income and distribution of the payment amount between them. To automatically fill it out, it is necessary that “Personal income tax transfer to the budget” occurs in time after the salary payment document. In addition, physical persons must be filled in with TIN, addresses, and passport details. The document forms movements in the register of settlements of tax agents with the personal income tax budget, and has a printed form “Register of transferred amounts”.
Personal income tax reporting
The document “Certificate 2-NDFL for transfer to the Federal Tax Service” is available through:
Menu: “Salary – Accounting for personal income tax and taxes (contributions) from the payroll” or the “Salary” tab
By clicking the “Fill” button, the document is automatically filled in by individuals who received income. For each physical the person is shown the amounts of income received and calculated, withheld, transferred taxes. Amounts can be changed manually. On the “Taxpayer’s personal data” tab, you can edit your passport data and physical address. faces. The document has a printed form “2-NDFL”, and also allows you to save the data as a file on disk for transmission to the Federal Tax Service in electronic form.
It is necessary that all individuals fill in the TIN codes, registration addresses and information about the identity document, only then will it be possible to print 2-NDFL and record the data as a file on disk.
