Tax deductions for a child in 1s. Features of reflecting standard personal income tax deductions
Good afternoon, I could not write to the salary section of the forum for some reason, the new topic button does not appear. In 1C Salary and personnel management, when adding standard deductions for children, the amount of the deduction is automatically set equal to the size of the salary, with manual correction, the situation does not change, while personal income tax is not charged. How to setup standard deductions to pay salaries to employees.
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In order for personal income tax to be calculated in the program, taking into account the application of standard tax deductions, the right of an individual to standard tax deductions must be specially registered in the program.
The document Application for income tax deduction. The document can be entered from the document journal Applications for deductions(chapter Taxes and contributions - Applications for deductions - button Create - Application for personal income tax deductions), as well as from the employee card (section Human Resources - Employees - link Tax on - link Enter a new application for standard deductions).
In chapter Deductions for children checkbox Change deductions for children is set by default. An employee is entitled to several different types of deductions for children. In this regard, the tabular part lists all deductions for children that should be applied from the specified month tax period by button Add. Each separate deduction (separate child) must correspond to a separate line of the table. On each line, enter:
- in a collumn Deduction- code of the standard tax deduction for the child according to the directory Types of personal income tax deductions. For convenience, the choice is limited only to deductions for children, other types of deductions (personal, etc.) are not offered for selection;
- in column P redistributable up to (inclusive) – last month the year up to which (inclusive) the selected deduction is provided (by default, December of the current tax period is indicated). If necessary, it can be changed, for example, at the end of the year in which the child turns 18 years old. The indication of the month is mandatory, it cannot be left blank;
- in a collumn Document, confirming the right to a deduction, indicate information about the document confirming the right to the deduction provided
Information about the current standard tax deductions provided to an employee can be viewed and also changed in his card (section)
.
When determining the possibility of providing an individual with standard tax deductions, not only income accrued to him in this organization, but also all income from the beginning of the tax period received at previous places of work should be taken into account.
Entering information about income from a previous place of work is carried out in the form Income from a previous job which opens at the link of the same name from the section Human Resources – Employees – link Income Tax
Payroll for the month and the calculation of personal income tax are made using the document Payroll and contributions(chapter Payroll - Payroll and contributions or section Payroll - Create - Payroll and contribution V). By button Fill filling and full calculation of the document is carried out (Fig. 6). At the same time, in the tabular section on the tab accruals lines are entered for all types of accruals assigned to employees in a planned manner.
In this article, I want to consider aspects of accruing and withholding personal income tax in 1C 8.3, as well as preparing reports on forms 2-personal income tax and 6-personal income tax.
Setting up registration with the tax authority
The most important setting, without it it will not be possible to submit reports to regulatory authorities. Let's go to the directory "Organizations" (menu "Main" - "Organizations"). After selecting the desired organization, click the "More ..." button. From the drop-down list, select "Registration with the tax authorities":
You must carefully fill in all the details.
Setting up payroll accounting
These settings are made in the section "Salary and personnel" - "Salary settings".
Let's go to the "General settings" and indicate that accounting is kept in our program, and not in an external one, otherwise all sections related to personnel and salary accounting will not be available:
On the "personal income tax" tab, you need to indicate in what order standard deductions are applied:
On the "" tab, you need to indicate at what rate insurance premiums are calculated:
Any accruals to individuals are made according to the income code. To do this, the program has a directory "Types of personal income tax". To view and, if necessary, correct the directory, you need to return to the "Salary Settings" window. Expand the "Classifiers" section and click on the "NDFL" link:
A window for setting the parameters for calculating personal income tax will open. On the corresponding tab is the mentioned reference book:
To set up personal income tax for each type of accrual and deduction, you need to expand the "Payroll" section in the "Payroll Settings" window:
In most cases, these settings are enough to start accounting for wages and personal income tax. I will only note that the directories can be updated when updating the program configuration, depending on changes in legislation.
Accounting for personal income tax in 1C: accrual and deduction
Personal income tax is charged on each amount of actually received income separately for the period (month).
The amount of personal income tax is calculated and charged with documents such as "", "", "" and so on.
As an example, let's take the document "Payroll":
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On the tab "personal income tax" we see the calculated amount of tax. After posting the document, the following personal income tax transactions are created:
The document also creates entries in the register “Accounting for income for the calculation of personal income tax”, according to which reporting forms are subsequently filled out:
The actual tax withheld from the employee is reflected in the accounting when posting documents:
- The operation of accounting for personal income tax.
Unlike accrual, the tax withholding date is the date of the posted document.
Separately, you should consider the document "Individual income tax accounting operation". It is provided for the calculation of personal income tax from dividends, vacation pay and other material benefits.
The document is created in the "Salary and Personnel" menu in the "Personal Income Tax" section, the link "All documents on personal income tax". In the window with the list of documents, when you click the "Create" button, a drop-down list appears:
Almost all documents that in one way or another affect personal income tax create entries in the register “Taxpayer settlements with personal income tax budget”.
As an example, consider the formation of register entries tax accounting document "Write-off from the current account".
Let's add the document "" (the menu "Salary and personnel" - the link "Bills to the bank") and on its basis we will create a "Debit from the current account":
After conducting, let's see the postings and movements in the registers that the document generated:
Formation of reporting on personal income tax
Above, I described the main registers that are involved in the formation of the main personal income tax reports, namely:
In the window with the list of documents, click the create button and fill in the certificate for the employee:
The document does not generate postings and entries in registers, but is used only for printing.
- (section 2):
The report refers to regulated reporting. You can also go to its design from the "Personal Income Tax" section, the "Salary and Personnel" menu, or through the "Reports" menu, the "1C Reporting" section, "Regulated Reports".
An example of filling out the second section:
Checking withheld and accrued personal income tax
To check the correctness of the calculation and payment of tax to the budget, you can use "". It is located in the "Reports" menu, section - "Standard reports".
One of the standard tax deductions is the deduction for the taxpayer, which is provided to certain individuals, for example, "Chernobyl victims", disabled since childhood, parents and spouses of dead military personnel. Full list individuals who may qualify for a standard deduction is specified in paragraphs. 1, 2, 4 article 218 of the Tax Code of the Russian Federation.
Taxpayers entitled to more than one standard tax deduction are granted the maximum of the applicable deductions. The deduction for children is provided regardless of the provision of other standard tax deductions.
Types of standard tax deductions
Standard tax deductions:
deduction for the taxpayer
This type of standard tax deduction is provided to 2 categories of individuals listed in paragraph 1 of Art. 218 of the Tax Code of the Russian Federation.
deduction per child(ren)
The deduction for a child (children) is provided up to the month in which the taxpayer's income taxed at the rate 13%
and calculated on an accrual basis since the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the employee's income exceeded this amount.
- for the first and second child - 1400 rubles;
- for the third and each subsequent child - 3000 rubles;
- for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles to parents and adoptive parents (6,000 rubles - to guardians and trustees).
If the spouses, in addition to a common child, have a child from early marriages, common child considered third.
Procedure for obtaining a tax deduction for a child (children)
Provided to taxpayers who support a child (children).
Write an application for a standard child tax credit (children) to the employer.
Prepare copies of documents confirming the right to receive a deduction for a child (children):
- certificate of birth or adoption (adoption) of a child;
- certificate of disability of the child (if the child is disabled);
- certificate from educational institution that the child is a full-time student (if the child is a student);
- document on registration of marriage between parents (passport or marriage registration certificate).
If the employee is a single parent (single foster parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.
If the employee is a guardian or guardian, it is necessary to supplement the set of documents with a copy of the document on guardianship or guardianship of the child.
- decision of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;
- an agreement on the implementation of guardianship or guardianship;
- an agreement on the implementation of guardianship over a minor citizen;
- foster family contract.
Contact your employer with an application for a standard tax deduction for a child (children) and copies of documents confirming the right to such a deduction.
To correctly determine the amount of the deduction, it is necessary to line up the order of children according to their dates of birth. The first born child is the oldest child, whether or not a deduction is granted.
If the taxpayer works simultaneously for several employers, the deduction at his choice can be granted only with one employer.
An example of calculating the amount of tax deduction for children
Matveeva E.V. four children aged 16, 15, 8 and 5 years old.
At the same time, her monthly income (wage) is 40,000 rubles.
Matveeva E.V. filed a written application addressed to the employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.
Thus, the total amount of the tax deduction amounted to 8,800 rubles per month.
Every month from January to August, the employer will count on his employee Matveeva E.V. Personal income tax from the amount of 31,200 rubles received from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:
Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.
Thus it is on the hands of Matveeva E.The. will receive 35,944 rubles.
If Matveeva E.V. did not apply for a deduction and did not receive it, then the employer would calculate personal income tax as follows:
personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income minus personal income tax would be 34,800 rubles.
In some cases, for example, for a single parent, the amount of the deduction can be doubled. At the same time, the fact that the parents are divorced and non-payment of alimony does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.
The procedure for obtaining a tax deduction if during the year the standard deductions were not provided by the employer or were provided in a smaller amount
If during the year the standard deductions were not provided by the employer or were provided in a smaller amount, the taxpayer has the right to receive them when submitting a personal income tax return to tax authority place of residence at the end of the year.
In this case, the taxpayer must:
Obtain a certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in the form 2-NDFL.
Prepare copies of documents confirming the right to receive a deduction for a child (children).
Provide the tax authority at the place of residence with a completed tax return with an application for a standard tax deduction and copies of documents confirming the right to receive a standard tax deduction.
* If the submitted tax return calculates the amount of tax to be refunded from the budget, submit an application for a tax refund to the tax authority (together with tax return, or at the end of cameral tax audit).
The amount of overpaid tax is subject to refund at the request of the taxpayer within one month from the date of receipt by the tax authority of such an application, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).
When submitting copies of documents confirming the right to a deduction to the tax authority, you must have their originals with you for verification by a tax inspector.
When withholding personal income tax at a rate of 13%, all employees are entitled to deductions, we will analyze how standard deductions are provided and reflected in the 1C Accounting 8 ed. 3.0.
The provision of standard personal income tax deductions is regulated by chapter 23 tax code Russian Federation. These deductions can be divided into two groups: personal deductions (currently available only to certain individuals) and deductions for children (provided to those individuals who have children).
Standard deductions were also discussed in.
Now there are two types of personal deduction:
- 3,000 rubles, the list of individuals to whom it is provided is specified in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. For example, these are people who suffered at nuclear facilities as a result of nuclear weapons tests and radiation accidents, or who were disabled during the Great Patriotic War, etc.
- 500 rubles, the list of individuals who are entitled to it is indicated in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. For example, these are Heroes Soviet Union or the Russian Federation, persons awarded the Order of Glory of three degrees, persons who have been disabled since childhood, etc.
The deductions for children are provided in the following amounts:
1,400 rubles for the first child and the second child
3,000 rubles for the third and each subsequent child
3,000 rubles for each disabled child under the age of 18 and for each disabled child of group I or II under the age of 24 if the child is a full-time student (student, graduate student, intern, intern).
The amount of the deduction is doubled for each child of a single parent (including a foster, guardian, custodian, adoptive parent).
By general rules the deduction is granted for a child under the age of 18 or under 24 in the case of full-time education. The deduction is due until the end of the year in which the employee's child turns 18 or 24 years old. If education is completed before the child turns 24, the standard deduction ceases from the month following the month in which the education ended.
All deductions are provided on the basis of an employee's application, to which documents are attached that give the right to a deduction (child's birth certificate, certificate from educational institution etc.).
Providing standard deductions in 1C Accounting 8 ed. 3.0
In order for the program to provide standard deductions, it is necessary for each employee to fill out an “Application for personal income tax deductions”, located on the tab “Salary and personnel” in the section “personal income tax”. At the top of the document, the employee to whom deductions are provided and the month from which they are provided are indicated.
In the central part, deductions for children are indicated, and in the lower part, personal deductions of the employee, if he is entitled to them.
The article contains comprehensive information about what a tax deduction for children in 2019 is: an application form, what is the amount of the deduction for a child, the deduction limit, deduction codes for a child, double deduction in favor of one of the parents who is entitled to this type standard tax deductions how to use tax incentives on children.
Tax deduction for children: what is it and who is eligible for the deduction in 2019
The procedure and amounts for granting a tax deduction for children are regulated by article 218 of the Tax Code of the Russian Federation. You can read detailed information about what it is in the corresponding article. In relation to deductions for a child, this is the amount from which 13% is not withheld income tax(personal income tax).
Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.
The 2019 standard child tax credit is for each child:
- under the age of 18;
- for each full-time student, graduate student, intern, student, cadet under the age of 24 (the refund amount is not more than 12,000 rubles).
The right to a refund is lost in the following cases:
- adulthood (or graduation from an educational institution after the age of 24);
- official marriage of the child;
- his death.
Amounts and deduction codes for children in 2019
The deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.
- For the first child (code 114) is 1,400 rubles;
- For the second child (code 115) - 1,400 rubles;
- For the third child (code 116) and subsequent ones - 3,000 rubles;
- For a disabled child in 2019 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
Please note that the indicated amounts in rubles are not the amount that you can return, but the amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under the age of 18, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.
In the same amount, the second parent (guardian) has the right to receive a deduction at the same time if he has taxable income.
Let's look at an example:
In January 2019, Ivanova's salary was 38 thousand rubles. If there are two healthy minor children, she is entitled to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).
From the January salary of Ivanova, 13% of personal income tax will be withheld 4186 rubles. Calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.
If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% \u003d 4,550 rubles.
Thus, it was possible to save 364 rubles.
Required Documents to Claim Child Tax Credit
Usually, the employer submits the necessary data to tax service to issue a deduction for the children of an employee. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2019, you must provide the employer with the following documents:
Important! If the applicant works officially in several places, then the benefit is provided only with one employer.
FAQ on applying for a standard tax deduction for children in 2019:
The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also those in guardianship or care, adopted children, stepdaughters and stepchildren.
Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before the tax deduction is applied).
If the parents are divorced or in a civil marriage
If there is no marriage between the parents of the child, then it is possible for the second parent to receive a deduction upon providing a document confirming that the child is on the taxpayer's support. For example, it could be:
- certificate of registration of the child at the place of residence of this parent;
- notarial agreement of parents on the payment of alimony;
- a copy of the court decision, which contains an explanation of who the child lives with.
Double child allowance for single parent
The legislation does not define the concept of “single parent”, however, as the Ministry of Finance notes, the parent is not the only one if the marriage between the child’s parents is not registered. The absence of the second parent of the child can be confirmed by one of the following documents:
- birth certificate, which lists one parent;
- certificate of the registry office that the second parent is entered in the birth certificate according to the mother (form 25);
- death certificate of the other parent;
- a court decision declaring the other parent missing.
Features and Changes (2019)
The tax deduction for a disabled child in 2019 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child deduction, depending on how the child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by 1.4 to 3 thousand rubles.
Important! If a child has a disability group 1 or 2, then parents can receive benefits until their son or daughter turns 24 (with group 3 - up to 18 years).
Another innovation was that now you can only apply for the deduction to the employer. Neither the tax nor the social services accept the population on this issue. The exception is cases of non-provision of a deduction by the employer or its provision in a smaller amount than it should be. In this case, the taxpayer has the right to independently apply to the tax authority for registration (recalculation) of payments.
It is important to recall the following nuances.
- The last 12 months are taken for calculation, but if the employee was employed not at the beginning of the year, then his taxable income is taken into account. personal income tax from the previous place of work.
- If the tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
- In case of internal matching, it is considered total income for all positions, with external - only income from the main place of work.
- If the income exceeded the allowable limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.
The government has several innovations in the future, but whether they will be implemented is still unknown:
- tenfold increase maximum size 10 times tax deduction for large families;
- with a salary of less than 30 thousand rubles. – full exemption from personal income tax
The amount of the tax deduction for children in 2019 can range from 1400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. Although at the end of 2017 the deputies wanted to consider additional benefits for the standard tax refund for large and low-income families, the issue is still in limbo.