To reflect payments or deductions accrued to employees in the “1C: Accounting 8 (rev. 2.0)” program, you must fill out the directories “Methods of reflecting salaries in accounting”, “Accruals of organizations” (types of calculation) and indicate the correct information in them.

Let's look at a few examples.

Reflection of salaries of production workers

The enterprise has production, and the wages of production workers should be credited to account 20, with appropriate analytics.

Actions in the program:

Reflection of the fine accrued to the employee

The employee was assessed a fine, the amount was posted to account 73 “Calculations for compensation for material damage.”

Actions in the program. Of course, you can reflect the fine by manual operation. But if such an accrual has to be done repeatedly, then it makes sense to enter information into the program to reflect it.

Reflection of accrual on sick leave

The employee was on sick leave and received temporary disability benefits. The first two days of sickness are paid for by the employer, the costs are charged to account 26. The subsequent days of sickness are paid for at the expense of the Social Insurance Fund.

Actions in the program:

1. To reflect benefits from the Social Insurance Fund, we are creating a new way to reflect salaries. Debit account: 69.01 “Calculations for social insurance”, analytics: “Insurance expenses”. Loan account: 70, type of accrual is not filled in.



2. We are creating a new type of calculation (accrual) for benefits from the Social Insurance Fund. Specify the created reflection method. Type of income for personal income tax: 2300 (Temporary disability benefits), insurance contributions: “State compulsory social insurance benefits paid at the expense of the Social Insurance Fund.” We do not indicate the type of accrual under Article 255 of the Tax Code of the Russian Federation, since benefits are not included in wage costs.



3. A benefit for a bank account at the expense of the employer can be reflected in accounting using the “Default” method of reflecting expenses (account 26). But in order for payments to be correctly taken into account when calculating personal income tax and insurance premiums, it is necessary to create an accrual (type of calculation) and indicate the appropriate types of income. We create an accrual, indicate “Reflection of accruals by default”, type of income for personal income tax: 2300 (Temporary disability benefits). The benefit is not subject to insurance contributions, so we select “Income wholly not subject to insurance contributions, except for benefits at the expense of the Social Insurance Fund...”. We do not indicate the type of accrual under Article 255 of the Tax Code of the Russian Federation, since benefits are not included in wage costs.



4. The 1C: Accounting program is not intended for calculating wages and other payments. Therefore, we calculate benefit amounts outside the program. At the end of the month, we create the document “Calculation of salaries to employees” in the program. We manually add lines in which we indicate the employee, the types of payment for payments at the expense of the employer and at the expense of the Social Insurance Fund, and the amount of benefits. We also change the amount of accrued salary for this employee, since salary is not paid during illness.



5. We carry out the document “Calculation of salaries to employees.” The amounts of salary and wages at the expense of the employer are charged to the account. 26, the amount b/l at the expense of the Social Insurance Fund – to the account. 69.01с subconto “Insurance expenses”, according to the settings:



6. In order for the payment of benefits at the expense of the Social Insurance Fund to be reflected in the accounting of insurance premiums, it is necessary to create and carry out a regulatory document “Calculation of taxes (contributions) from the payroll fund.” It generates not only accounting entries, but also movements in the tax and contribution registers, in particular, in the “Income Accounting for the Calculation of Insurance Premiums” register:

Let's generate a report “Card for insurance premiums”:

Menu “Salary – Accounting for personal income tax and taxes (contributions) from payroll” or the “Salary” tab

The card, in addition to the base for calculating contributions and the contributions themselves, reflects the non-taxable amount of benefits at the expense of the employer, as well as the amount of accrued benefits at the expense of the Social Insurance Fund.

ATTENTION: similar article on 1C ZUP 3.1 (3.0) -

Hello dear blog readers. In the next article we will talk about the features of setting up the reflection of wages in accounting using the corresponding document of the 1C Salary and HR Management software product. I have already touched on this topic a little in an article about the sequence of working with 1C ZUP:. If you have not worked with this section of program accounting before, it is better to first read this article. Here I will talk in detail about working with the document and all the possible options for setting up reflection for filling out this document:

• For the entire organization;
• For the unit;
• For the type of calculation;
• For an employee using a document “Accounting for an employee’s basic earnings”;
• For employee calculation types using a document “Entering information about the regulations for accounting for planned accruals for employees of organizations.”

Let's take a look at the document's capabilities separately. “Inputting the distribution of the basic earnings of the organization’s employees", which allows you to configure the distribution of employee earnings between different accounting methods (postings) as a percentage. This article is relevant for edition 2.5 of the 1C ZUP program. In version 3.0, this section of accounting has undergone significant changes, which I wrote about in the article.

Procedure for accounting settings

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I have already written about how to set up accounting for the entire organization in the “Organizations” directory element and how to set up accounting for employees working in a specific department in a separate article located. Also in that publication, I told you how to create templates on the basis of which transactions are generated. Therefore, if you are just starting to study this section of program accounting, it is better to read the article first, since now I will not return to the indicated issues.

So, each option for setting up accounting has its own priority.

1. When generating transactions for a specific employee, for amounts for a specific type of calculation in a document, first the program looks at whether a document has been created for the employee. If one is entered, then a posting is generated in accordance with its settings. More on the document itself a little later.
2. If the “Entering Information...” document was not entered, then the program looks to see if there is setting up accounting for the current type of calculation.
3. If there is no personal accounting setting for the type of calculation, then the program looks for the presence of the document. This document already reflects the settings not for each type of calculation, but for all accruals of the employee. In this case, the amount of all employee accruals can be distributed among different accounting methods as a percentage.
4. If the document “Entering distributions...” is not entered for the current employee, then the program looks for the presence of the document “Accounting for the basic earnings of employees of an organization.” It also specifies how earnings are accounted for as a whole for the employee, but without any distributions.
5. If the document “Accounting for Basic Earnings...” is not entered for the employee for which the reflection is generated, then the program looks at what setting up accounting costs for a department where this employee works.
6. If the department does not have such a setting, then the program turns to accounting parameters for the organization.
7. If nothing is specified for the organization, then the transactions are generated based on a predefined template "Reflection of charges by default", which was created by the developers in the reference book “Methods of reflecting wages in regulated accounting.”

It is in this sequence that we will consider documents related to the subsystem of employee payroll accounting in accounting.

Working with the document “Entering information on regulated accounting of planned accruals”

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

This document has the highest priority when generating transactions, i.e. The program first of all looks at the presence of this document when generating a posting for the current type of calculation of the current employee. The document is quite simple. You need to indicate in the tabular section the employee, the type of payment, the date from which this setting will be effective and indicate the method of reflection from the corresponding directory. Let's establish for employee Aleksandrov that the amounts for the calculation type “Salary by day” are reflected by posting 20 -> 70, while for the entire organization the reflection is configured with posting 26 -> 70 (the examples are conditional).

Now you can generate the document “Reflection of wages in regulated accounting”.

And please note that this Aleksandrov has accruals for two types of calculations, and in the document “Entering information on regulated accounting of planned accruals” we set up the reflection only for salary.

And we will create the document “Reflection of wages in regulated accounting,” which I wrote about in detail.

The salary (20,000 rubles) was reflected in accordance with what we indicated in the document “Entering information...”, but the bonus (10,800 rubles) was reflected based on the settings established for the entire organization. Also note that not only salaries were distributed among different accounts, but also insurance premiums from these amounts.

Setting up accounting for a specific type of calculation

Now let's see how the reflection method is configured for a specific type of calculation. Let's open the calculation types that were used in the previous example, and on the “Accounting” tab, set the reflection method for them – 25 -> 70.

Now you can refill the document “Salary reflections in regulated accounting” so that the postings are generated in accordance with the new conditions. Wherein no need refill, recalculate or repost the “Payroll” document, as well as the “Calculation of insurance premiums” document.

Please note that the postings have changed only for the type of calculation “Personal bonus...” - 10,800 rubles. and for insurance premiums that were calculated for this premium, and the type of calculation “Salary by day” and insurance premiums for it remained in account 20.01. The fact is that despite the settings made in the form of “Salary by day” calculation, the document remained posted “Entering information about regulated accounting of planned accruals”(we introduced it a little earlier), the priority of which is higher for the program than the setting in the form of a calculation.

Working with the document “Inputting the distribution of the basic earnings of the organization’s employees”

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Let us now consider the next priority option for setting up accounting in 1C ZUP - document “Inputting the distribution of the basic earnings of the organization’s employees.” Let's use the same employee as an example. When charging, we will add another 10,000 rubles for him. according to the type of calculation “Bonus from the Administration”. We will calculate and process the document.

Since we have another accrual, we need to refill the document “Calculation of insurance premiums” and we will carry it out.

Now let's create a document “Inputting the distribution of the basic earnings of the organization’s employees.” In it, in the upper tabular part, you must indicate which employee’s earnings will be distributed, and in the lower part, indicate between which accounts (i.e., indicate posting templates) and in what proportion (in percentage). In order to clearly see the distribution reflected in the transaction templates, I selected cost items with the names “Distribution 1” and “Distribution 2” between which income is distributed.

We post the document and refill the document “Reflection of wages in regulated accounting”.

Please note that not the entire employee’s salary was distributed, but only 10,000 rubles accrued according to the type of calculation “Bonus from the Administration”. The fact is that the higher priority document is still in effect “Entering information about regulated accounting of planned accruals” with the setting for the calculation type “Salary by day” (RUB 20,000) and the accounting setting for the calculation type “Personal bonus...” is valid (RUB 10,800). This setting also has higher priority when generating transactions than the document in question “Inputting the distribution of the basic earnings of the organization’s employees.” This behavior of the program is very convenient when it is not necessary to distribute all types of calculations or not to all employees.

Working with the document “Accounting for the basic earnings of employees of an organization”

This document allows you to enter parameters for reflecting the salary of a specified employee for all his current types of accrual. However, the priority of the settings entered using this document is less than that of the previously described methods. Let's try to enter this document for employee Alexandrov. The document is simple. It must indicate in the tabular section the Employee, the Date from which the entry is valid and the Method of accounting for earnings. For clarity, I will create a posting template, where as a Cost Item we will indicate an article called “Doc. "Accounting for basic income"

Let’s review the document and try to refill the document “Reflection of salaries in regulated accounting.” In theory, nothing should change, since the program, when generating transactions, will be guided by the settings entered earlier for this employee and his types of calculation. These settings have higher priority.

And after that, we will refill the salary reflection document.

Please note that now all accrued salaries for all types of calculation, as well as insurance premiums from this salary, are reflected as we specified in the document “Accounting for the basic earnings of an employee of organizations”.

The next priority is accounting settings for the entire division, and then for the entire organization. But I already wrote about this in detail in one of my previous publications, which you can read.

And that's all for today! Soon there will be new interesting materials on.

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The reference book describes all possible correspondences between payroll records and related taxes and contributions, on the one hand, and accounting and tax accounting entries.

Several reflection methods are predefined:

Reflection of accruals by default




Distribute in proportion to base accruals




Reflection of the share of sick leave at the expense of the employer




Do not reflect in accounting

Way "Reflection of charges by default" is used automatically by the program when the recording method for accruals is not specified when generating accounting entries.

Way “Distribute in proportion to base accruals” It makes sense to indicate only for specific accruals calculated based on the results of other accruals.

Way " Reflection of the share of sick leave at the expense of the employer" used to record the amount of benefits for the first two calendar days. The reflection method will be used if the debit and credit accounts are completed in it. For more information on setting up how benefit amounts should be reflected in accounting, see the document “Accrual on sick leave”.

Way “Do not reflect in accounting” It makes sense to indicate for accruals and deductions, which are reflected directly in the accounting program. The accounting does not reflect both the accruals themselves, for which this method of reflection is specified, and the taxes and contributions calculated from this accrual.

When specifying the reflection method, you do not have to fill in the following details:

The values ​​of the “Divisions” subaccount on expense accounts, they will be selected automatically according to the division in which the employee is registered




The values ​​of the “Employees” subaccount on account 70, they will be selected automatically for employees whose accruals are reflected in accounting




The values ​​of the subconto “Counterparties” on account 76.41 when reflecting deductions on writs of execution, they will be selected automatically according to the recipient data specified in the documents “Writ of Execution”

Accounting methods can be specified:

for planned accruals of specific employees, registration of the method of reflection is carried out by the document “Entering information on the regulated accounting of planned accruals”




for main and additional accruals, the “Reflection in accounting” detail of the form for the type of main and additional accrual can be filled in




for all basic employee accruals, registration of the method of reflection is carried out in the document “Accounting for the basic earnings of employees of an organization in regulated accounting”




for accruals of department employees, on the “Salary Accounting” tab in the form of the directory element “Divisions of Organizations”




for accruals of employees of the organization, on the “Salary Accounting” tab in the form of the directory element “Organizations”

When reflected in accounting, data on reflection in accounting is used in the following sequence:

If a method is specified for recording a specific planned accrual for a specific employee, this method is used




If a method of recording a specific accrual is specified, this method is used




If the distribution of basic earnings is registered in the current month using the document “Entering the distribution of basic earnings of employees of the organization”, this information will be used




If the earnings of a specific employee are reflected in the accounting records, this method is used




If the division's earnings are reflected in the accounting records, this method is used




If the organization’s earnings are reflected in the accounting records, this method is used




If nothing was specified for the accrual, the “Reflection of accruals by default” method is used.

ATTENTION: similar article on 1C ZUP 2.5 -

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The document is intended to contain information on accruals for all employees, deductions and calculated taxes and contributions at the end of the month. The document is created for each month once, after all charges, contributions and taxes have been calculated. Thus, this document must be entered after the document has been calculated for all employees.

Let me remind you that I continue to consider this issue on the basis of the information base that was formed following the results. We had payroll for October for three employees: according to Sidorov - payment at an hourly rate and a bonus; according to Ivanov - payment according to salary and he also had sick leave; according to Petrov - payment according to salary and work on days off.

Let's create a document Reflection of salaries in accounting(Section Salary – Reflection of salary in accounting) and click on the button Fill.

Rows are created for each employee in the tabular section. According to Ivanov: the first line is Payment according to salary. Next, the information about sick leave is broken down into two lines: separately Expenses for Social Insurance Fund and Expenses at the expense of the employer. The accrual for employee Petrov is also divided into two lines: Payment based on salary and Payment for work on weekends. For employee Sidorov, accrual: Payment at an hourly rate and Bonus.

I would like to draw your attention to the fact that in this table section the Reflection Method column is not filled in. It is on the basis of the information in this column that it is determined which accounts will be reflected in this or that accrual. This will become more clear when we begin to consider this document on the side of the accounting program a little lower.

Let's decide how to configure the program so that the Reflection Method column is filled in. The most important setting is located in the organization information. Section Settings – Organization details.

Go to the Accounting policies and other settings tab – Accounting and salary payment. I talk in more detail about all other program settings in the article

Here, for the entire organization, we can define the reflection method that will be applied to the employees of the entire organization. The choice is made from the directory of the same name Ways to reflect wages in accounting.

In our database, a directory element called “26-70” was created, which will tell us that later on the side of the accounting program we will link account 26 to this method of reflection. On the side of the salary program, the account is not specified, since the chart of accounts is in 1SZUP 3.1- No. It is on the side of the accounting program. Therefore, here we should set only the name of the reflection method, but such a name by which we can understand which account, perhaps which analytics, will be tied to this method of reflection on the side of the accounting program.

We choose a way to reflect “26-70” for the organization as a whole. We point out that this method of reflection will be in effect from October 2016, since we keep records in the database from this month. Click Save and close.

After we have saved the change in this directory, let's go to the document Reflection of salaries in accounting and refill it.

For all employees, the Reflection Method “26-70” was filled in. It is not included only for sick leave accruals at the expense of the Social Insurance Fund. The program sees that this accrual is due to the Social Insurance Fund and on the side of the accounting program the posting Debit account is automatically entered. 69.01 Credit account 70.

In addition to accrued amounts, this document contains information about accrued contributions.

Information about insurance premiums is also taken from the document Calculation of salaries and contributions. Contributions will be reflected using the same accounting method that was determined for the accrued amount from which these contributions are calculated. Therefore, accruals and contributions are presented in one tab of the document “Reflection of salaries in accounting.”

This document also contains the Accrued Personal Income Tax tab. Let's move on to it.

On this tab, the program collects personal income tax for employees per month. In the accounting program, based on the information provided, transactions will be generated for the personal income tax calculated for the month. You can read in detail about accounting for calculated, withheld and transferred personal income tax.

Now let's talk about reflecting deductions. In the document Calculation of salaries and contributions we had two holds.

We are talking about deduction under a writ of execution and deduction for cellular communications. These deductions were reflected in the tab Withheld salary document Reflection of salaries in accounting

On this tab there is no such thing as a reflection method. Posting will be determined based on Type of operation. For alimony, the program automatically entered the type of operation. The program also substituted its own type of operation for the deduction for cellular communications - . This happened because in the settings of the type of deduction we indicated that this deduction has the purpose of “Deduction for settlements of other transactions” and the type of operation Deduction for other transactions with employees(Section Settings – Deductions, where we created the type of deduction “Cellular connection deduction (over the limit)”).

The program saw this, and already in the document Reflection of salaries in accounting substituted the required type of operation. We will see what kind of posting is implied by the type of operation Retention for other transactions with employees on the side of the accounting program.

So, we have looked at all the document tabs Reflection of salaries in accounting. Now let's make our example a little more complicated.

Here we can specify the reflection method for a specific employee. Select the reflection method 20-70. This setting will take precedence over the setting in your organization details. The program will see that the employee’s card is configured with a reflection method when filling out the document Reflection of salaries in accounting For this employee, the reflection method 20-70 will be selected.

For the rest of the employees, we did not make such settings in their cards, so the reflection method that is indicated in general for the entire organization will be applied. In the next publication we will look in more detail at other similar settings and their priority, because... This is not the only place where you can customize the way you reflect. The reflection method can be configured at the accrual type level, at the level of some documents, in the Divisions directory and in some other sections of the program. All these settings have their own priority. But I will talk about this in a separate article.

Let's return to our topic. Let's review our document. Now the document is ready to be transferred to the accounting program.

Reflection of salaries in accounting in the 1C Accounting 3.0 program

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Let's move on to the accounting program. Transferring a document Reflection of salaries in accounting produced during synchronization. I will not dwell in detail on setting up and performing synchronization, since I wrote about this in detail, and. But I will note that in 1C Accounting, just like in ZUP, there is a document log Reflection of salaries in accounting. This journal is synchronized with the journal in ZUP and a similar document is created here. The screenshot below shows the document Reflection of salaries in accounting, which was created in Accounting after synchronization.

Since we are performing the transfer for the first time, we should also further configure the reflection methods used. A window will open.

Select the reflection method 26-70 for editing. To do this, press the F2 button or right-click and call up the context menu. Choose Change.

On the salary side, we only specified the name of this method of reflection, but on the side of the accounting program we already have the opportunity to set an accounting account, which implies this method of reflection.

In this case, this method of reflection implies accounting account 26. We indicate the cost item - it will probably be Labor compensation. Save.

We do the same for the reflection method 20-70. We enter the accounting account 20.01 and the cost item - Labor remuneration. Let's limit ourselves to these settings.

Let's review the document. Let's open the wiring. Let's figure out what kind of wiring we got.

The first two lines for employee Sidorov - his salary and bonus were reflected on account 20, i.e. posting D-t 20 K-t 70.

Further, entries D-t 26 K-t 70 were generated for the remaining employees, i.e. This is the setting that we set for the organization as a whole (line 3 - 6). On the seventh construction site, we have a posting reflecting the fact that sick leave is being accrued at the expense of the Social Insurance Fund (D-t 69.01 K-t 70)

Lines 11 to 18 are entries relating to insurance premiums. Set 69 of the account means insurance premiums.

And the last two lines are data related to deductions. For employee Petrov, alimony, the program sees the type of operation Alimony and other writs of execution. It is written in the program code that this type of operation corresponds to the posting D-t 70 K-t 76.41 and it is automatically substituted. Concerning Deductions for other transactions with employees, then the program code states that this type of operation corresponds to the wiring D-t 70 K-t 73.03.

So, today we figured out why we need a document “Reflection of salaries in accounting”, what settings you should pay attention to before filling it out and how transactions are generated in the program 1C Accounting 3.0 based on this document, transferred from 1C ZUP 3.1. In the next publication I will talk in more detail about various settings for reflection methods and about the priority of these settings on the side of the ZUP program.