How to make payroll in 1s 8.3. Accounting info

Good afternoon dear blog readers. In this article, I will continue overview of possibilities software product "1C Accounting 3.0" for payroll and personnel records. Today we will get acquainted with the available payroll tools. Let me remind you that in the last material of this series we examined. A complete list of materials is provided below:

Payroll

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

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

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

There is one more tab "Contributions". It automatically calculates insurance premiums. The premium rates are stored in a specialized register and are always up-to-date if you update the programs regularly. Read about how to properly update 1C on your own. The rate of contribution for accidents is set for each organization its own, for this you need to open "Register of Information" "Contribution rate for accident insurance".

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

Document "Payroll" when conducting, it generates postings according to the accrued salary (26 -> 70), according to the calculated personal income tax (70 -> 68) and calculated insurance premiums (26 -> 69).

Cost account 26, which is used in my example, can be changed. In the directory element "Accruals"(in 1C ZUP this is called "Account Type"), there is a field "Method of reflection", where you can designate a different method of reflection for the amounts accrued for this type of accrual.

Payroll in 1C Accounting 3.0

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

• Through bank documents - "Statement for the payment of salaries through the bank"+ "Payment order" + "Debit from current account";
• Through the cashier with documents - "Statement for the payment of salaries through the cashier"+ "Expenditure cash order" or "Salary deposit".

Bank payout

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

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

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

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

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

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

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

On the basis of the “Statement to the Bank” document, you can create the “Payment order” document and the “Debit from the current account” document, which will generate postings of the form 70 -> 51.

Cashout

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

On the basis of the payment document, you can create the document "Outgoing cash order".

The document "Outgoing cash order" generates postings of the form 70 -> 50.01 during posting. The document also contains a printed form "Expenditure cash order (KO-2)".

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

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

Salary deposit

Also, on the basis of the document "Statement to the cashier" you can generate the document "Deposit". This document is entered in the event that the employee's salary was accrued, but for some reason he did not come to the cashier to receive it. In the document entered on the basis, it is necessary to leave those for whom the deposit is entered. The deposit document generates postings of the form 70 -> 76.04. It can also be printed from "Register of deposited amounts".

But when using this document, you must remember that you must first fill out and post the “deposit” document, and only then create and post the “Cash Expense Order” document so that it does not include the person whose salary was deposited in the postings.

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

Payroll reports

And of course, the program provides a number of payroll reports. These reports can be accessed from the Payroll Reports link located on the Employees and Payroll tab. Here are the most requested ones:

• Payroll (T-51);
• Pay slip;
• Brief summary of accruals and deductions;
• A complete set of accruals, deductions and payments.

In the screenshots I will present the appearance of the previously listed reports.

Payroll (T-51)

Pay slip

Brief summary of accruals and deductions

A complete set of accruals, deductions and payments

That's all for today. If you liked this article, you can use social media buttons to keep it for yourself!

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Consider step by step how to issue payroll in the program 1C Accounting edition 3.0. To do this, select the “Salary and personnel” tab in the program menu, then the “Salary” section and go to the “Payroll” item. Press the "Create" button. Fill in the fields:

Month of accrual - for which month the salary will be accrued;

Date – date of calculation for the specified month;

Division - changes as needed.

Let's take a look at the "Invoice" column. It is indicated that the calculation of salaries according to the salary. This type is indicated in the employee's card when applying for a job. Let's check the settings. Let's return to the menu on the tab "Salary and Personnel", the section "Personnel Accounting", the item "Hirings" and go to the employee's card, where the type of accrual "By salary" is selected. Double-click on the inscription to go to the settings. There is an item “Reflection in accounting”, if it is not filled, then we create a new “Payroll accounting method”.

We prescribe the name "Salary (20 account)", in brackets we indicate the account number. This is necessary so that the program understands to which account and for which cost item this wage was accrued. Indicate the cost item "Payment". Click "Record and Bury". In the field "Reflection in accounting" the entered account was displayed. Click again "Record and close" and return to payroll. The document will display the names of employees, the name of the department, the type of accrual, the amount of wages, the number of days and hours worked. If the organization provides for any employee retention, they will be automatically added in the "Hold" tab. Filling can also be done manually, through the "Add" button:

The next tab is "personal income tax". Here, accruals on the income of an individual are automatically calculated. If necessary, they can be adjusted by checking the "Adjust personal income tax" flag. In the field on the right, you can view all the employee's deductions or add new ones. To do this, select the deduction code and specify the amount:

In the next tab "Contributions", which will also be filled in automatically, you can see all the accruals that will be made for the employee. If necessary, they can be changed by checking the box next to the “Adjust contributions” item.

Now data on accrual, deduction and deductions are displayed in the corresponding fields. When you click on the question mark, the program will decipher for what and where the specified amount will be transferred:

Let's check the document and see the postings. One accrual posting, one personal income tax posting and four accrued contributions postings are reflected:

For control, you can view the accumulation register in the "Settlements with an employee" tab. Here you can see the accrual amount and the deduction amount:

You can also check the completion of subsequent tabs. Payroll done. Now you need to pay it through the cashier. Go to the menu tab "Salary and Personnel", the magazine "Vedomosti to the Cashier". If an advance payment was previously paid to the employee, then a record of it will be reflected here. Let's create a salary payment using the "Create" button. The document "Statement for the payment of salaries through the cash desk" opens. We fill in:

Month of payment;

Subdivision;

Pay - select from the drop-down box "Salary per month";

Rounding - no rounding.

Next, press the "Fill" button. Near the name of the employee will be the residual amount that must be paid to him. The program calculates everything on its own based on the advance payment document entered earlier and the created document “Payroll”:

Let's go and see the wiring. You can see that there are no accounting entries. There are only items "Mutual settlements with employees" and "Salary payable":

All that was left was to pay the employee. Through the “Create based on” button, select “Cash withdrawal”. There is nothing to fill out here, just check and conduct. If you look at the postings, then one posting for the payment of salaries will be displayed.

Payroll is a regular operation that almost every accountant faces on a monthly basis. And since it includes not only the registration of direct accruals to employees, but also the accounting of deductions, the calculation of personal income tax and insurance premiums, it becomes clear that you need to be very careful about the program settings and enter the necessary information for the calculation. In this article, we will consider how wages are calculated in the 1C program: Enterprise Accounting 8 edition 3.0.

Registration of accruals is carried out by the document "Payroll"
Open the tab "Salary and personnel", the item "All accruals"

Press the button "+Create" - "Payroll"

Specify the month for which we calculate the salary, the date and click the "Fill" button

And check the data of the document

Accruals, deductions, personal income tax and contributions to all funds are automatically filled in based on the payroll accounting settings and employment orders.

The "Accruals" tab lists the main types of calculations that were assigned to employees (according to the "Employment" document).

The Deductions tab displays various deductions from wages. Writ of execution deductions can be automated. How to do this is described in detail in the article Withholding a writ of execution in 1C: Enterprise Accounting 8 edition 3.0
Other types of deductions are filled in manually: the employee, type and amount of deductions are indicated.

The personal income tax tab automatically reflects the amount of calculated personal income tax, and also shows who received the deduction and in what amount.

On the “Contributions” tab, insurance premiums are automatically calculated, respectively, by funds.

If you check the box “Automatically recalculate the document “Payroll” when editing” in the form of accounting parameters, then the document “Payroll” will be automatically recalculated when manually editing any amount.
Now we draw the document and look at the resulting postings.

How to pay salaries to employees in the 1s Accounting 3.0 program?

"1C: Accounting 8.3" edition 3.0 allows you to automatically calculate employees' salaries, calculate average earnings for sick leave and vacations, calculate personal income tax and mandatory insurance premiums with a payroll, and generate reports.

To perform these functions, you must correctly configure 1C for payroll accounting.

Accounting parameters 1C

Main/ Settings/ Accounting Options

In this form, on the “Salary and personnel” tab, the following options are available for selection:

• personnel and payroll accounting - carried out in 1C Accounting 8.3 or in an external one (1C ZUP);
• how settlements with personnel will be taken into account - in summary for all employees or in detail for each;
• whether the program will need to take into account sick leave, vacations, executive documents;
• whether to automatically recalculate the document "Payroll";
• which variant of personnel records to apply - complete or simplified (in the latter case, personnel documents are not formed as separate objects).

Methods for accounting for salaries in 1C

Salary and HR / References and settings / Payroll accounting methods

This guide is designed to set up in 1C ways of accounting for wages. Each method contains an accounting account and an expense item for allocating salaries. In the infobase, one method has already been created, which is called "Reflecting accruals by default", indicating account 26 and the article "Payment". The accountant can, if necessary, change this method or create new ones.

Charges and deductions

Salary and personnel / Directories and settings / Accruals (Deductions)

Accruals are types of calculation for salaries and other payments. By default, in 1C 8.3, the following are created here: salary, vacations - basic and maternity, sick leave. For each charge is indicated:

• is it subject to personal income tax, income tax code
• type of income for taxation of insurance premiums
• type of expense when calculating income tax
• accounting method (see previous paragraph). If it is not selected, the program will use the Default Accrual Reflection

The accountant can, if necessary, create new accruals for wages and select the required parameters in them. The accrual can be assigned to a specific employee (when hiring or transferring).

Deductions - types of calculation that serve to reflect the amounts withheld from employees. The program has a predefined "Retention on the executive document". It is possible to create new deductions - for example, trade union dues or voluntary pension insurance contributions.

Payroll settings

Payroll and HR/ References and settings/ Payroll accounting settings

These settings are made for each organization separately. The settings form has several tabs.

Payroll accounting. On the tab "Salary" indicate the method of accounting for salaries, which will be the main one for this organization. The program will use it, unless otherwise selected for accrual. Here you can also select the reflection method for writing off the deposited amounts.

Taxes and contributions from payroll. This tab contains parameters for the automatic calculation and calculation of personal income tax and insurance premiums with payroll:

• tariff type for insurance premiums
• the presence of professions for which additional contributions are accrued, the employment of employees in difficult or harmful conditions
• rate of contributions to the FSS for insurance against industrial accidents and PZ
• features of the calculation of personal income tax

Vacation reserves. Here you can enable the possibility of forming a vacation reserve, while indicating the maximum amount of deductions for the year, the percentage of monthly deductions, and the method of accounting.

Territorial conditions. This tab in 1C 8.3 is filled in if the district coefficient or the northern allowance is applied. Please note that the district coefficient is indicated as a fractional number and must be greater than one. For example, if the premium on it is 15%, then you should write here: 1.15. If there is no surcharge, the value will be 1. In the field below, if necessary, select the type of special territorial conditions of the areas.

For periodic details, you must specify the month from which they begin to operate.

Source: programmer1s.ru

To meet the needs of small companies, the number of which does not exceed sixty employees, with the main type of accruals "Salary" and work on a 40-hour work week, 1C has supplemented the functionality of the widely used 1C: Accounting 3.0 with the ability to work with personnel accounting operations. In this article, we will conduct a detailed review of the setup steps, as well as analyze in detail how payroll is calculated and paid in 1C Accounting 3.0.

Settings for accounting for payroll, taxes and contributions

The sequence of payroll in 1C Accounting 3.0, keeping records of calculations in this area and the implementation of subsequent payments initially require settings. Let's turn to the section "ZIK / Directories and settings / Salary settings / General settings", where they can be implemented.

And the first thing to do for this is to activate “In this program” in the group of switches “Payroll accounting and personnel records are maintained”.

Settings for the conditions of accrual and payment of salaries

“ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Salary”.

• First you need to specify the "Method of reflection in accounting", which allows you to select a value from the "Wage accounting method" reference book. The specified method will be applied automatically if no other accounting method is set for specific accruals or employees.

• Next, in the requisite "Salary paid" you must specify the date of payment of wages.

• In the case of salary deposit, you will need to specify the method of reflecting depositors in the accounting in the "Write-off of deposited amounts" variable.

• If the company participates in the FSS pilot project, you need to select the "Payment of sick leave" attribute from the values ​​of the drop-down list.

Setting the inclusion of the function of calculating sick leave, vacations and writ of execution

“ZIK / Directories and settings / Payroll settings / Payroll”.

Activation "Keep a record of sick leave, vacations and executive documents" is responsible for the ability to work with such documents in the database as "Sick Leave", "Vacation", "Executive List", with the help of which the corresponding accruals will be implemented. Otherwise, all accruals will be made only by the document "Payroll".

Settings for insurance premium rates and premium rates for NC and PZ

"ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Tax and reporting settings / Insurance premiums".

If there are additional contributions in the company (a common practice for positions such as miners, pharmacists, flight crew members, etc.), it is necessary to check the box and enter data in the “ZIK / Directories and Settings / Salary Settings / General Settings / Accounting Procedure Salaries/Setting up taxes and reports/Insurance premiums/Additional contributions.

The procedure for calculating personal income tax

“ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Tax and reporting / personal income tax settings”.

Set up line items for insurance premiums

"ZIK / Directories and settings / Salary settings / Reflection in accounting / Cost items for insurance premiums."

By default, taxes and deductions from the payroll are reflected in the cost accounts for the same cost item as the accruals from which the calculation was made. In this case, the attribute "Cost item accrual" is not filled. If you need to reflect in accounting insurance premiums or contributions to the Social Insurance Fund from the NC and PZ for cost items other than the cost item of accrual, you must specify the article in the "Cost item of accrual" variable to reflect the accrual, and in the "Cost item" variable indicate where reflect contributions.

Settings for the main types of accruals

"ZIK / Directories and settings / Payroll settings / Payroll / Accruals".

Some types of charges are already present in the program by default. It is also possible to add new types of accruals to the list of accruals by clicking the "Create" button (for example, "Compensation for unused vacation", "Monthly bonus", "Payment for time on a business trip").

Basic hold types settings

"ZIK / Directories and settings / Payroll settings / Payroll / Deductions".

"Retention on the writ of execution" is pre-installed in the program. The list of holds on the "Create" button can be expanded with categories such as:

• union dues;
• Performance list;
• Payment agent remuneration;
• Additional insurance contributions to the funded part of the pension;
• Voluntary contributions to the NPF.

"ZIK / Directories and settings / Payroll projects".

Data on the personal accounts of employees are entered in the section "ZIK / Salary projects / Entering personal accounts" or in the "Employees" directory using the link "Payments and cost accounting" in the "Personal account number" variable.

"ZIK / Directories and settings / Salary settings / Personnel records".

By means of the “Full” switch, personnel documents “Hiring”, “Personnel transfer” and “Dismissal” are created. If the "Simplified" switch is set, there are no personnel documents in the program, personnel orders are printed from the employee's card.

Conducting personnel documents

Before calculating the advance payment or salary, you must check the entry of personnel orders. If "Full" personnel records are set, then all documents can be found in the "ZIK / Personnel records" section. If personnel records are “simplified”, then all personnel information is contained in the “Employees” directory.

Calculation and payment of advance

If the advance payment is made directly from the cash desk, its calculation is carried out through the document "Statement to the cash desk". The advance payment through the bank is calculated in the document "Statement to the Bank". Both documents can be found in the ZIK/Salary section.

To automatically fill them* in the "Pay out" field, select the value "Advance payment" and click on the "Fill" button.

*Note that for the automatic filling of these documents, the requisite "Advance payment" in the personnel documents "Employment", as well as "Personnel transfer" with "Full" personnel records or a mark in the employee's card with "Simplified" is responsible.

The "Advance" props can be filled in one of two possible ways:

• Fixed amount;
• % of the tariff.

The document "Cash withdrawal" will generate postings Dt 70 - Kt 50.

Calculation of salaries, taxes and contributions for the month

In order for the payroll for employees of the company to be correctly displayed in the program, we fill out the document “Payroll”, which is located in the “ZIK / Salary” section. Calculation is made by clicking the "Fill" button.

To conduct payroll in 1C, use the "Post" button.

The document "Payroll" will allow you to generate a number of postings:

Salary payment

Salaries can be paid to employees, both through the bank and from the cash desk at the place of work. For the first case, it is necessary to generate the document "Statement to the bank", for the second - "Statement to the cashier".

The fact of salary payment is recorded in the “Write-off from the current account”, if the salary payment was made through the bank, or with the help of the “Cash withdrawal” document, when the salary was paid from the cash desk.

The document "Debit from the current account" generates postings Dt 70 - Kt 51.

Payment of taxes and contributions to the budget

You need to create a document "Payment order" with the type of operation "Payment of tax". The type of tax or contribution should be indicated in the "Tax" variable.

The document "Payment order" for the payment of taxes and contributions can also be issued through the assistant "Payment of taxes and fees". To do this, click on the button "Pay / Accrued taxes and contributions" in the journal of Payment orders. The fact of tax payment should be recorded in the document "Write-off from the settlement account" with the type of operation "Payment of tax", created on the basis of the document "Payment order".

We examined the procedure for calculating salaries for employees using the 1C software solution "1C: Accounting 3.0", created on the basis of the latest technological platform "1C: Enterprise". As mentioned at the beginning of this article, the capabilities of the program in this part are not designed to meet the needs of a large enterprise. When the staff exceeds 60 people, and you need to do payroll in 1C 8.3, it is more correct to reflect the payroll of employees using a specialized standard solution "1C: Payroll and Human Resources Management", which even in the basic version contains more detailed functionality and a detailed algorithm for calculating all kinds of payments to employees.