In this article we will look step by step at the entire cycle of payments to employees for labor in 1C 8.3 Accounting: advance payment, payroll and final payment for the month from payment of personal income tax to the budget.

You will learn:

• how salary and personnel records are kept in 1C Accounting 8.3;
• what document is used to document the accrual? wages and contributions;
• where to print payslips;
• how to withhold personal income tax from accrued wages;
• how to create a bank statement and pay advances and salaries to employees;
• when to pay personal income tax to the budget.

On January 31, the Organization calculated and accrued wages for January for the following employees:

Tab. No.	FULL NAME. employee	Days worked	Hours worked	Accrued	Deductions for personal income tax
1	Druzhnikov Georgy Petrovich	20	159	60 000	—
2	Trofimova Lyubov Andreevna	10	80	30 000	1 400
	Total			90 000	1 400

At the same time, personal income tax is calculated and insurance premiums are calculated.

According to the collective agreement, salaries are paid twice a month: on the 25th and 10th.

On February 9 (postponed from February 10), wages were paid for the second half of the month. On the same day, personal income tax was paid to the budget.

Advance payment to bank cards

Setting up settlements with an employee

Monthly advance payment is made to employees before wages are accrued. The advance date is established by a collective or employment agreement. In our example, this is the 25th number.

Payments to employees are made:

• cash from the cash register;
• transfer to bank cards:
  • By salary project;
  • to personal cards of employees.

In our example, we will transfer the advance to personal card employee. To make this possible, let's configure directory Employees way to settle with him. You can go to the directory from the section:

• Directories - Salaries and Personnel - Employees;
• Salary and Personnel - Personnel records - Employees.

From the value in the field Salary payment will depend on what form the statement will take:

• Statement to the cash register- if the value is selected Cash ;
• Statement to the bank type of operation According to the salary project- if selected According to the salary project ;
• Statement to the bank type of transaction To employees' accounts- if the value is selected To a bank account .

In our example we will choose To a bank account: this means that the advance will be transferred to the employee’s personal card.

Statement to the bank

Let's create a document Statement to the bank type of operation To employee accounts . It is available from the section Salary and Personnel - Salary - Statements to the bank.

By button Statement let's choose the right type operations - To employee accounts :

In the created document, you need to pay attention to filling out the fields:

• Type of payment- switch Prepaid expense ;
• Month- the month for which the advance is transferred, in our example - January.

By button Fill The tabular part of the statement will be automatically filled in. In the column To payoff the advance amount specified in the salary settings for the entire organization or in Hiring document by employee.

Upon completion of filling, we will submit the document using the button Conduct or Swipe and close .

Advance payment

When an advance is transferred to an employee, the transaction must be reflected in 1C. For this we will issue document Write-off from current account type of transaction. It can be created directly from a document Statement to the bank by button Pay the statement .

Document Debiting from current account will be filled in automatically. Make sure to fill out the fields:

• date- date of the bank statement on the transfer Money to the employee's card;
• Type of operation - Transfer of wages to an employee;
• Recipient- the employee to whom the advance was transferred;
• Sum- advance amount;
• Expense item - Payment of wages.

Postings

Wiring is generated:

• Dt Kt - payment of wages.

Calculation of wages and insurance premiums

Salaries are paid on the last day of the month. We reflect the operation document Payroll In chapter Salary and personnel - Salary - All accruals - Create button - Payroll.

In the form we indicate:

• Salary for - January: month for which wages are calculated.

By button Fill the tabular section automatically displays all employees for whom there is data for payroll with already calculated data.

Tabular part

• Employee- the employee for whom wages are calculated. Selected from directory Employees.
• Days- number of days worked Production calendar ;
• Watch- number of hours worked Production calendar ;
• Accrued- the total amount of accruals for the employee. Follow the link in the column Accrued The additional form displays a detailed description of all accruals for the employee.

Only monthly accruals specified in the document are automatically calculated Recruitment . In our example, only Payment according to salary.Along with Payment according to salary this could be, for example, a monthly bonus or additional payment for irregular working hours.

If necessary, columns Days , Watch And Accrued can be adjusted manually.

In January 2018, with a five-day working week (40 hours), there are 17 working days, 136 hours.

With Druzhnikov G.P. employment contract issued before January 2018.

Employee Trofimova L.A. has been working since January 18, 2018, so she has 10 working days and 80 hours according to the production calendar.

Salary of Trofimova L.A. - 51,000 rub.

Accrued for January - 51,000 rubles / 17 days * 10 days = 30,000 rubles.

Druzhnikov G.P. salary accrued in full amount: He has completed all his working hours.

If except monthly payments If you need to add additional ones, you need to use the button Accrue .

• Personal income tax- the amount of personal income tax withheld from wages. By clicking on the link in the column Personal income tax the calculation is revealed - a table showing the employee’s income for the current taxable period from the beginning of the year, deductions provided.

In our example, the employees do not have any deductions provided. Personal income tax is calculated at 13% of the total monthly income.

• Contributions- the amount of calculated insurance premiums. Contributions are calculated for each employee. It can be viewed at the link in the column Contributions in additional form.

Postings

Postings are generated:

• Dt Kt - payroll;
• Dt Kt - calculation of personal income tax and its deduction from wages;
• Dt () Kt - calculation of contributions to the Social Insurance Fund;
• Dt () Kt - calculation of contributions to the FFOMS;
• Dt () Kt - calculation of contributions to the Pension Fund;
• Dt () Kt - calculation of contributions to NS and PZ.

The payslip in form T-51 can be printed using the report Payroll (T-51) In chapter Salary and personnel - Salary - Salary reports - Payroll (T-51).

Paying salaries to bank cards

Preparation of payment

You can pay your monthly salary directly from the document Payroll by button Pay out .

The program automatically generates the following documents:

• Statement to the bank type of operation To employee accounts , since, following the example, employees’ salaries are transferred to personal cards;
• Money orders type of operation Transfer of wages to an employee - to transfer salaries to each recipient;
• Payment order type of operation Paying tax - on transfer of personal income tax to the budget.

Salary payment

When we receive confirmation from the bank about the payments made, we create documents Debiting from current account type of operation Transfer of wages to an employee for each employee. This can be done in different ways:

• from document Statement to the bank by button Pay the statement ;
• from document Payment order link Enter a debit document from the current account ;
• by downloading documents from Client-bank programs or directly from the bank, if connected service 1C:DirectBank.

The document will be filled in automatically. Make sure to fill out the fields:

• date- date of the bank statement on which the payment was made;
• Type of operation - Transfer of wages to an employee;
• Recipient- the employee to whom the salary was transferred;
• Sum- amount of salary paid;
• Expense item - Payment of wages.

Postings

– Report on the results of accruals:

• Payroll in form T-51;
• Summary of accrued wages;
• Pay slips;
• Salary analysis for employees.

– Reports on taxes and contributions.

The command for calling all salary reports in 1C 8.3 ZUP 3.0 is located on a special report panel. In each section of the 1C ZUP 3.0 program there is a link to call the panel. For example:

• Section “Salary – Salary reports”;
• Section “Payments – Payment reports”;
• Section “Taxes and contributions – Reports on taxes and contributions”.

The composition of the reports on the panel and their assignment to a particular section can be customized.

In the “Salary Reports” section you can find all salary reports:

• “A complete set of charges, deductions and payments”;
• “Salary analysis for employees” is what was previously called “Payroll in free form»:

Let’s create in 1C ZUP 3.0 “Full set of accruals, deductions and payments”, where a set of accruals is formed:

• Everything accrued by type of accrual,
• Everything that is withheld in terms of types of deductions,
• Everything paid:

In 1C ZUP 3.0 you can see a key difference from the previous version 1C ZUP 2.5, which is the accounting of balances. In 1C ZUP 3.0 there is a “salary balance”. If everything accrued for the current month has been paid, then the balance is zero. That is, there is no balance in the summary, because the entire salary for the current month has been paid.

The payment will be included in the salary report for January, because the month of payment is January. In 1C ZUP 3.0, the most important thing for payment is the month of payment; it is in this month that the paid amount will be included in the reports:

How to view employee salaries for a period in 1C ZUP 3.0

In 1C ZUP 3.0 you can use the accumulation register “Mutual settlements with employees”. In this report you can configure custom fields by movement date:

And by the amount of movement:

This report will compare turnovers. Let's set the register recording period for January, from 01/01/2016 to 01/31/2016. We will also establish an additional selection by movement date from 01/01/2016 to 01/31/2016. The turnover of account 70 is formed:

If you generate a report for the period until February 6, that is, when the salary has already been paid, then there will be no balance, since everything that has been accrued has already been paid:

How to view the “salary balance” in 1C ZUP 3.0

If, based on the results of payments for the current month, some of the employees still owe money, and someone still owes us, then the “Balance based on the results of payments for the month” appears in the salary reports. For example, in January one employee was paid 10,000 rubles more, and another was paid 1,000 rubles less. This can be seen:

• In the report “Full summary of charges, deductions and payments”:

• You can also see the turnover for account 70 in the Universal Report:

• In the section “Payments – Payment reports – Salary arrears:

You can also see the balance in the “Payroll in free form”, in 1C ZUP 3.0 the report is called “Salary Analysis by Employees”. This report contains:

• balance at the beginning of the month,
• number of days and hours worked and not worked for each employee,
• amounts of accruals by types of accruals,
• total according to accruals,
• amount of deductions by types of deductions,
• total of deductions,
• payments for the current month,
• balance at the end of the month:

In 1C ZUP 3.0, the balance will be automatically taken into account during the next salary payment. In our example, next month one employee’s salary will be 10,000 rubles less, and the second employee’s salary will be 1,000 rubles more.

Payroll T-51 in 1C ZUP 3.0

Let's look at how the columns in Payroll T-51 are filled out.

The payslip contains fields that indicate: what has been accrued, what has been withheld, and the amount to be paid. According to the new methodology in 1C ZUP 3.0, the amount to be paid is filled in with the amounts actually paid. Having created a payout sheet in the 1C ZUP 3.0 program, the amount to be paid is determined. This amount goes into column 18 of the payslip and into the pay slips in the Amount to be paid section:

Columns 16 and 17 in Payroll T-51 are the balance at the beginning of the month. The fact that employees were overpaid or underpaid in the current month can be seen in Payroll T-51 for the next month:

The main request for the 1C ZUP 3.0 payroll program is that the user must make sure that everything that is accrued is paid. In 1C 8.3 Accounting 3.0, it is not clear from the accounting balance whether everything has been paid, because, for example, salaries for January are paid in February and at the beginning of the month there is a balance on account 70. By analyzing account 70, it is impossible to determine whether all employees were paid what accrued. Therefore, for 1C ZUP 3.0 they developed a “salary balance” mechanism. And this is convenient, because in 1C ZUP 3.0 you can see: if there is no debt, then everything has been done correctly.

Pay slip in 1C ZUP 3.0

In 1C ZUP 3.0 a very convenient form of payslips is created, as compact as possible for printing. Details of displaying information on payslips can be configured using the “Settings” button:

Using the checkboxes, you can configure the content of information to be printed:

The payslip indicates the accrued amount of income, how much was withheld, actually paid, and the amount paid in salary is indicated as the amount payable:

If you enter everything correctly in 1C ZUP 3.0 and pay wages on time, then there will be no balance. If the statement is filled out automatically, then the 1C ZUP 3.0 program offers to pay everything that has been accrued.

Reports on taxes and contributions in 1C ZUP 3.0

Reports on taxes and contributions in 1C ZUP 3.0 are generated in the Section “Taxes and contributions – Reports on taxes and contributions”:

Time sheet in 1C 8.3 ZUP 3.0 - settings, filling procedure, discussed in the article.

It happens that an accountant makes an error when creating a T-51 payroll, but there is no error in the standard accounting reports. What to do? In this article we will look at:

• Which report should be used to detect the error.
• What settings need to be made to make the report clear.
• How to fix the found error.

Error in Payroll T-51

The organization is required to approve accounting policy forms of primary accounting documents, accounting registers, as well as documents for internal financial statements(Clause 4 PBU 1/2008). Payroll (T-51) is often approved by organizations as a register accounting settlements with personnel with all accruals and deductions for each employee. The 1C program supports automatic completion of the T-51 form.

Quite often, an accountant is faced with the fact that the report is filled out incorrectly, information is missing or incorrectly reflected:

• the amount of debt of the organization (column 16);
• amount to be paid (column 18).

Reconciliation of T-51 data with accounting registers

To check data Payroll (T-51) can be formed account balance sheet report“Settlements with personnel for wages”, section Reports – Standard reports– Account balance sheet.

A discrepancy was detected between account balances and debt to employees for Payroll (T-51) .

In the 1C program it is impossible to generate or identify an error in a report Payroll (T-51) based on salary accounting entries. For this purpose, a special salary and personnel accounting subsystem has been created, which is based on savings registers.

It is movements in wage accumulation registers, and not in accounting accounts, that form records in settlement documents with employees, as well as data for reports on wages, insurance premiums and personal income tax.

Therefore, to analyze errors associated with settlements with personnel, we will monitor the movements register Mutual settlements with employees.

And the report that will help us find the error is Universal report according to metadata, which is generated from the section Administration – Program settings – Printed forms, reports and processing – Universal report.

Setting up the Universal report Mutual settlements with employees

Filling out the report header

In the header you must fill out:

• Period– month for which it was formed Payroll T-51 with an error.
• Accumulation register – data source type.
• Mutual settlements with employees -name of the register, according to which the data in column 18 of the T-51 report is generated.
• Balances and turnover — data for creating a report.

Setting up the report

You can go to settings by pressing the button Settings in the header of the report. After the settings panel opens, click the button View – Advanced.

Tackles tab

On the tab Selections You can set additional selection by objects.

In our example, the selection is specified (there is more than one organization in the database):

• Field –Organization.
• Condition – Equals.
• Meaning – Cozy home OOO.
• Method for displaying the selection field – star, i.e. in the header of the report.

Based on the specified settings, when generating a report, the selection by organization will be automatically set Cozy home. If necessary, the selection organization can be changed directly in the report header.

Fields and sorting tab

On this tab, you set the fields that will be displayed in the columns of the tabular part of the report:

You can sort by Department – ​​Ascending , i.e. in alphabetical order.

Structure tab

Tab Structure sets the set of grouped fields and the order in which the table section headings will be displayed in the report.

When you click on the values Grouped fields opens Group composition , where you can set its type. In our example:

• Subdivision – No hierarchy;
• Employee – No hierarchy.

After which you can Finish editing . After setup is complete Universal report you need to press a button Close and form . The program will generate a report.

Saving settings

In the form that opens, in the fields:

• Name – give the report a name, for example, Mutual settlements with employees.
• Available– select a button:
  • Only for the author – a report with these settings will be available only to the user who created it.
  • All users – the report will be available to all database users.

With this conservation Universal report Mutual settlements with employees the form will be available from the sections:

Generating a report

The generated report with the specified parameters looks like this.

We see that according to employee Kolokoltsev I.F. Consumption exceeds Coming by object Amount of mutual settlements . To understand the reason, it is necessary to decipher the amount Expense by employee.

To get a breakdown of the amounts for an employee, you need to stand on any cell of the line with his last name and, calling up the menu by right-clicking the mouse, click Decipher .

• Registrar – the document on the basis of which the entry was made into the register Mutual settlements with employees .

Then press the button Choose .

We will receive a report with a transcript according to To the registrar :

From the employee report it is clear that one extra Statement to the cash register .

Let's open this document.

Please pay attention to filling out the field:

• Type of payment – Salary;
• Pay– was not produced.

Entries by register

The following entries were made in the register:

• Type of movement – Consumption;
• Type of mutual settlements – Salary payment;
• Deduction group – Paid.

Despite the fact that Sheets to the cash desk dated May 25, 2018 N 4 the payment was not made, it was posted and created an extra entry in the register Mutual settlements with employees .

Examination

After deleting an unnecessary document, a report is generated Payroll (T-51) :

Comparison report Payroll (T-51) With Account balance sheet “Settlements with personnel for wages” shows the absence of discrepancies.

How to change the printed form T-51 for 1C: Accounting 8.2

2015-07-13T13:54:00+00:00

Question text

Hello, Alexey. Please tell me how it is possible to save the settings in 1C 8.2 accounting when creating the T-51 statement for printing so that the statement fits on 1 page (since the number of employees is small). Otherwise, every time you have to edit, remove the gap, remove extra lines. Thank you in advance.

Answer to the question

Unfortunately in 1C 8.2 there is no way. The developers of the printed form intended this gap between title page and the table itself. And the only way to remove it is to edit the printed form itself, but you won’t be able to save this change forever. Therefore, you will have to delete this gap again each time. In 1C 8.3, it would be possible to change the layout once, since it became possible to edit printed forms in user mode without changing the configuration.

Sincerely, (teacher and developer).

The payslip is issued to the employees of the organization upon payment of wages. It contains complete information about all charges and deductions for billing period. The sheet also shows the salary arrears to the employee at the beginning and end of the month. Read this article on how to generate a payslip in 1C 8.3.

The payslip includes all accruals for the employee.

• salary;
• bonuses;
• bonuses;
• compensation;
• sick leave.

For each accrual, the days and hours worked are visible on the sheet. It also indicates the withheld personal income tax and the amount due for issuance. Thus, the payslip provides the employee with complete information about his salary.

The payslip does not have a unified form. 1C has developed its own form, consisting of a header and 3 sections:

1. Accrued
2. Held
3. Paid

The title states:

• title of the document “Payment slip”;
• pay slip period (for which month);
• Full name of the employee;
• employee personnel number;
• the name of your organization;
• the department in which the employee works;
• employee position;
• his salary.

Separate columns indicate wage arrears at the beginning and end of the period. If desired, you can display information on accrued contributions to the payslip. Pension Fund. Where to find a payslip in 1C 8.3 and how to generate and print it in 4 steps, read on.

How to create in the BukhSoft program
payslip

Step 1. Go to 1C 8.3 Accounting in the reports of the “Salary” section

Go to the “Salary and Personnel” section (1) and click on the “Salary Reports” link (2). The salary reports window will open.

Step 2. Fill in the basic details on the payslip in 1C 8.3

Please indicate on your payslip:

• your organization (1);
• employee (2). If you want to generate payslips for all employees, uncheck the box next to the “Employee” field (3);
• start and end date of the period (4).

If you check the box next to “Split by departments” (5), then the payslips will be grouped by departments. To fill out the sheet, click the “Generate” button (6). Information about the employee will appear on the sheet.

The leaflet contains the following information:

• by accrued salary (7);
• number of paid working days according to salary (8);
• withheld personal income tax (9);
• amount to be paid “in hand” (10).

How to display information on accrued contributions to the pension fund on a payslip in the next step.

Step 3. Customize the payslip in 1C 8.3 “for yourself”

If necessary, you can customize the payslip to suit your needs. For example, add information about contributions to the pension fund. You can also create a new report that will reflect the information you need. For example, create separate payslips for the director and chief accountant.

Add information on insurance contributions to the pension fund to the payslip

Click on the “Settings” button (1) on the payslip. The settings window will open.

In the window that opens, check the box next to “Display information about accrued Pension Fund contributions"(2). Next, click the “Close and Generate” button (3).

Now the payslip displays information about contributions to the pension fund deducted from the salary for the billing month (4).

Create and save a new report “Pay slips by managers”

Go to the settings window as in the previous section. Check the box next to “Position” (1). Next, click the “Selection” link (2) and select the positions you need from the directory, for example “ CEO" And " Chief Accountant" Click on them with your mouse. These positions will appear in the window below (3). Click the “Close and Generate” button (4) to generate a new report. Payslips for the two selected positions will open.

You can save any settings to use them in future work. To do this, 1C 8.3 provides the ability to save various report options. To save your settings in a separate report, click the button (5) and click on the “Save report option” link (6). A window will open for saving a new version of the payslip.

In the window that opens, in the “Name” (7) field, write the name of your new report, for example, “Pay slips for management staff.” To save the report, click the “Save” button (8). The new report has been saved.

Now you can see the created report in the HR reports list (9).

Step 4: Print your payslips

Click on the printer icon (1) to print the payslip.