Reflection of wages in accounting. Reflection of salary in accounting Document reflection of VAT accrual

We will not consider payroll in detail, but we will analyze the postings that are generated in accounting after the calculations are completed for each employee.

Stages of work on accounting for salaries in the organization:

• payment of income tax and contributions.

To account for all transactions related to remuneration, account 70 “Settlements with personnel for remuneration” is used. Accruals are reflected on the credit of this account, personal income tax, other deductions and salary payments are reflected on the debit. Postings on payroll, deductions, accrual of personal income tax and insurance premiums are usually made on the last day of the month for which the salary is accrued. Postings on the payment of wages and the payment of personal income tax and contributions - on the day of the actual transfer (issuance) of funds.

Payroll

Payroll costs are written off to the cost of products or goods, therefore, the following accounts correspond with account 70:

• for a manufacturing enterprise - account 20 "Main production" or account 23 "Auxiliary production", 25 "General production costs", 26 "General (managerial) expenses", 29 "Service production and farms";
• for a trading enterprise - 44 account "Expenses for sale".

The wiring looks like this:

D20 (44.26,…) K70

This posting is made for the total amount of accrued salary for the month, or for each employee, if accounting on account 70 is organized with employee analytics.

Payroll deductions

Deductions from salaries reduce the amount of accruals and are debited to account 70. As a rule, all employees have one deduction - this is personal income tax. Here, account 70 corresponds with account 68 “Calculations on taxes and fees”, posting:

D70 K68

In postings to other deductions, the credit account changes, depending on where it goes. For example, when withholding a writ of execution in favor of a third party, account 76 “Settlements with various debtors and creditors” is used, posting:

D70 K76

Calculation of insurance premiums

Account 70 does not participate in postings on insurance premiums, because they are not accrued to employees and are not deducted from their wages.

Insurance premiums are charged to the cost of production, i.е. pass through the debit of accounts 20 (26.29, ...) or 44 in correspondence with account 69 “Calculations for social insurance and security”. 69 accounts usually have sub-accounts for each installment. Wiring:

D20 (44, 26, ...) K69

Payment of wages

After the salary is accrued on the credit of the 70th account, and on the debit of the 70th account personal income tax and other deductions are withheld, the rest is paid to the employees. Payment can be made both from the cash desk and through the bank (money is transferred to the accounts of employees from the organization's current account), i.e. Account 70 corresponds either with account 50 "Cashier", or with account 51 "Settlement account", posting:

D70 K50(51)

Transfer of personal income tax and contributions

Not later than the day following the day of payment of wages, the organization is obliged to pay personal income tax. Insurance premiums, including injury premiums, are paid by the 15th day of the following month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Wiring:

D68 K51 - personal income tax paid

D69 K51 - contributions paid

Example of payroll with postings

Employees were paid salaries for March 2019, withheld personal income tax, calculated insurance premiums. Accounting for account 70 is conducted without analytics for employees, for account 69 - with sub-accounts for each contribution. Payroll and contributions are charged to account 20.

04/10/2019 - salary paid, personal income tax paid,

04/15/2019 - insurance premiums were paid to the PFR, FMS, FSS.

Contributions:

• in the PFR (22%) - 16,500 rubles
• in the FMS (5.1%) - 3,825 rubles
• FSS (2.9%) - 2,175 rubles
• FSS injuries (0.9%) - 675 rubles

Postings for all transactions:

date	Wiring	Sum	Contents of operation
31.03.2019	D20 K70	75 000	Salary accrued
	D70 C68.nfl	9 750	Withheld personal income tax
	Insurance premiums paid:
	D20 K69.pfr	16 500	- in the FIU
	D20 Q69.fms	3 825	- in the FMS
	D20 K69.fss1	2 175	- in the FSS (temporary disability)
	D20 K69.fss2	675	- in the FSS (injuries)
10.04.2019	D68.nfl C51	9 750	Listed personal income tax
	D70 K50	65 250	Paid salaries of employees from the cash desk
15.04.2019	Insurance premiums listed:
	D69.pfr K51	16 500	- in the FIU
	D69.fms K51	3 825	- in the FMS
	D69.fss1 K51	2 175	- FSS (temporary disability)
	D69.fss2 K51	675	- FSS (injuries)

Keeping accounting records in the online service Kontur.Accounting is convenient. Quick start of a primary organization, automatic payroll calculation, collaboration with the director.

In order to ensure the unity of the payroll accounting methodology, the enterprise maintains analytical and synthetic accounting of payroll settlements with personnel. Analytical accounting data must correspond to the turnover on synthetic accounting accounts.

Synthetic accounting of wages and payroll calculations is kept on the passive balance account 70 “Payrolls”.

The Credit of the account reflects the amount of accruals for all types of basic and additional wages, bonuses, temporary disability benefits, pensions for working pensioners, income from securities and other payments.

The debit of the account reflects the paid amounts of remuneration, bonuses, benefits, as well as deductions from the accrued amounts and amounts accrued but not paid within the prescribed period.

The credit balance shows the amount of accrued but not paid wages.

The amounts of the accrued basic and additional wages are distributed according to the areas of costs, i.e. are written off from the credit of the balance sheet account 70 “Payment of labor” to the debit of the corresponding balance accounts: 20 “Main production” - the main wages of employees directly involved in the production process, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses" - 29 "Production and economy services" - wages of workers not employed in the main production, etc.

At the same time, their amounts are recorded in the statement of accounting for production costs for orders, articles, workshops, and on their basis - in journals - warrants No. 10 and 10/1. They also reflect the amount of accrued wages to workers during the holidays.

Analytical accounting of payroll calculations is carried out in the following forms of accounting documentation: timesheet and payroll calculation, payroll, payroll, payroll, personal account, book of settlements with depositors, register of deposited wages, order for piecework work.

Analytical accounting of payroll and payroll calculations is carried out in the following main areas:

• - for each employee, regardless of the time of his work at the enterprise;
• - by types of charges;
• - by sources of payments;
• - by structural divisions;
• - by types of manufactured products, rendered services, performed works.

At the workplace of the calculator, the main direction of analytical accounting is the organization of accrual accounting for each specific employee.

accounting wages payroll audit

Typical accounting entries for accounting for accruals and deductions from wages:

The salary is calculated based on tariffs and official salaries: - employees of manufacturing enterprises - employees of trade, trade-purchasing, supply organizations	20,23,25,26
Overpaid wages paid to the cashier
Benefits for temporary disability and other accruals are accrued at the expense of extra-budgetary funds
Amounts owed to employees at the expense of other enterprises, third parties, etc. have been accrued.
Calculation of remuneration to employees at the expense of profit
Restoration of the amounts of shortfalls previously attributed to employees
When creating reserves in the prescribed manner, accrued: - holiday pay - rewards at the end of the year
Wages paid from the cash desk to employees
Personal income tax withheld
Deductions were made from the employee's salary to pay off the loan amount
Deductions on writ of execution in favor of third parties
Salary not received on time
Withheld from the employee's salary the debt on the advance payment issued under the report
Amounts deducted from the wages of the perpetrators in repayment of shortages in excess of the norms of loss and losses from damage

Payroll calculations are related to the determination of the total amount accrued to each employee.

Accrual of direct wages to time workers and salaries is carried out in the Timesheet and calculation of wages.

Accrual to pieceworkers is carried out according to the time sheet and in orders or other documents of the same type. After completing the task, the foreman closes the order and enters in it the number of products received or work performed, indicates the hours worked, the total amount of wages and the percentage of additional payment, the cost accounting codes to which the accrued wages relate, as well as the presence of marriage.

Where appropriate, they usually use enlarged, complex rates and prices, as well as multi-day (accumulative) primary documents (for a week, ten days, two weeks, a month, for a cycle of an operation or work) instead of one-time and one-day orders. Regardless of the accepted wage system, in order to determine the amount of wages to be paid to employees, it is necessary to determine the amount of earnings per month, reflect all accruals and make all deductions. These calculations are usually made in the payroll (in which the data is generated from the time sheet and the accumulation sheet). In some organizations, instead of a payroll, a separate payroll and payroll are used.

At the end of the payroll, after the last entry, a final line is drawn for the total amount of the payroll. An expenditure cash warrant is drawn up for the amount of wages issued, the number and date of which are entered on the last page of the statement.

One line is assigned to each employee in the statement. Sheets are used for settlements with employees for the whole month.

Thus, the due earnings are shown in these statements by structural divisions and services of the organization and types of payments, i.e. in the context, which is necessary to control the use of the wage fund and the preparation of various certificates and reports.

In practice, there are various deviations in the technological and production processes that require additional payment. Such deviations and additional payments include: work overtime, work on weekends and non-working holidays, work at night, combination of professions, failure to comply with labor standards (job duties) through no fault of the employee, downtime due to the fault of the employer, product defects not due to the fault of the employee, hard work, work with harmful and (or) dangerous and other special working conditions.

Surcharges must be documented with the following documents: a) additional operations not provided for by the production technology - a piecework order, which usually contains some kind of distinctive sign (for example, a bright line on the diagonal); b) deviations from normal working conditions - a sheet for additional payment, which is issued for a team or an individual worker. It indicates the number of the main document (work order, statement, etc.), to which an additional payment is made, the content of the additional operation, the reason and the culprit of the additional payments and the price.

Article 136 of the Labor Code of the Russian Federation establishes that wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

The amount of the advance is determined in the document on the accounting policy of the enterprise. As a rule, it is 30-40% of earnings.

For the amount of advances issued, entries are made in the accounts:

Dt 70 “Settlements with personnel for wages” Kt 50 “Cashier”

There are strict deadlines for paying wages from the cash desk - three days from the date of receipt of cash in a bank institution. On these days, it is allowed to keep cash at the cash desk in excess of the established limit.

Amounts accrued but not paid within the established period are reflected as follows:

Dt 70 “Settlements with personnel for wages”

Kt 76/4 "Settlements with various debtors and creditors" sub-account "Settlements on deposited amounts".

If wages are not received on time, then in the payroll opposite F.I.0. employee with a special stamp or by hand, the mark “deposited” is made, and the amounts not issued are called deposit and are surrendered to the bank.

On the front side of the payroll, the cashier makes a record of its closure. In this case, the amounts of cash and deposited wages are indicated. A register of unpaid wages is compiled for deposited amounts. The closed payroll and the register of unpaid wages are transferred by the cashier to the accounting department, to the accounting department. After checking them, the accountant writes out an expense cash warrant for the amount of wages issued, draws up and transfers it to the cashier for compiling a cashier's report.

In the accounting department of the enterprise, accounting of deposited amounts is kept in the Book of Accounting for Deposited Amounts. The book opens for a year. Accounting is carried out in the context of production units (shops, departments). The amount of debt on unpaid wages is recorded for three years. After this period, it is included in the income of the enterprise as non-operating income. The payment of deposit amounts is formalized by an expense order or payroll.

In the 1C: SCP program, the documents "Payroll" and "Payment of wages" do not provide any accounting and tax entries. For the purpose of reflecting wages in regulated accounting in 1C: UPP, a special document "Reflecting wages in regulated accounting" is used. The "Cost Items" directory in 1C: UPP is an analytics for cost accounts in accounting and tax accounting. Let's add two new elements to the "Cost Items" directory (Figure 1).

Figure 1. Cost Items

We created the article "Salary (General Household Expenses)" to record the salaries of management personnel on it.

We created the article "Salary (Product Costs)" to record the salaries of production personnel on it.

To create various ways of reflecting the "basic" salary of employees and individual planned and one-time charges and deductions in accounting and tax accounting, use the reference book "Methods of reflecting wages in accounting".

Each element of the directory represents the correspondence of accounts with the specified analytics elements, if the accounts require it.

There are several predefined elements in this directory.

If necessary, the directory is supplemented by the user independently.

Tax entries are not included in this directory. They are generated automatically.

Let's create in the directory "Methods of reflecting wages in accounting" template entries for reflecting wages in regulated accounting in 1C: SCP (Figure 2).

Figure 2. Ways of reflecting wages in regulated accounting.

Using the reflection method "General business expenses 26 account", entries will be created to reflect the salary of the management personnel of the enterprise. As an expense item, we note the item "Salary (General Household Expenses)".

Using the reflection method "Main production 20 account" in 1C: SCP, transactions will be created to reflect the salary of the production personnel of the enterprise. As an item of expenditure, we note the item "Salary (Product Expenses)".

Setting up accounting entries for accruals

Reflection of salary in regulated accounting are the wires.

Postings for accruals can be entered in several ways. Consider the possibilities of entering transactions and then arrange them in order of priority.

Accounting for the basic earnings of employees of organizations

It is possible to specify the rules for reflecting the earnings of employees of the organization in the form of the reference book "Organizations". In this case, the information register "Accounting of the main earnings of the organization" is used.

Let's open the directory "Organizations" and select the organization SFD MebelStroyKomplekt plant (Figure 3).

Figure 3. Reflection of the earnings of employees in the form of a reference book "Organizations".

On the "Payroll accounting" tab, by clicking "Set payroll accounting for the organization", the register "Payroll accounting for employees of the organization" will open. In order for the entire salary of employees of the organization SFD MebelStroyKomplekt Zavod to be accounted for according to the reflection method "General expenses 26 account", we add the following entry to the register (Figure 4).

Figure 4. General business expenses account 26.

Accounting for the basic earnings of employees of departments of organizations

Let's open the directory "Subdivisions" and select the subdivision Administration of the Southern Federal District of the organization Southern Federal District MebelStroyKomplekt plant (Figure 5).

Figure 5. 1C: SCP. Subdivision Directory.

On the Payroll Accounting tab, by clicking "Set Payroll Accounting for Department Employees", the register "Salary Accounting for Department Employees" will open. In order for the entire salary of employees of the Administration of the Southern Federal District to be taken into account according to the method of reflection "General expenses 26 account", we add the following entry to the register (Figure 6).

Figure 6. Payroll tab.

In order for the entire salary of employees of the Southern Federal District Workshop to be taken into account according to the reflection method "Main production account 20", open the Southern Federal District Workshop division in the directory and add the following entry to the register (Figure 7).

Figure 7. Accounting for basic earnings.

Document Accounting for the main earnings of employees of the organization in regulated accounting

To register changes in the reflection of the salary of employees of an organization in regulated accounting, the document "Accounting for the main earnings of employees of an organization in regulated accounting" is used (Interface Payroll organizations / menu Payroll / Enter information about accounting for employees' earnings). The document can be entered on the basis of employment or personnel transfer.

The document, when carried out, makes an entry in the information register "Accounting for the main earnings in the regular accounting for employees of organizations." For the employee Bashirova, we will select from the reference book "Methods of reflecting wages in accounting" the method of reflecting "Test 25 account" (Figure 8).

Figure 8. Accounting for basic earnings in regulated accounting.

Document Entering the distribution of the basic salary of employees of the organization

The document allows you to register the distribution in the accounting of the basic earnings of employees according to several methods of reflection in a given proportion for the month specified in the document. You can find the document: interface Payroll organizations / menu Payroll / Enter information about the distribution of the main earnings of employees.

With the help of the document, we will appoint Bashirova I.V. distribution of earnings: 20% according to the method "General business expenses account 26", 80% according to the method "Main production account 20" (Figure 9).

Figure 9. Distribution of basic earnings.

Document Entering information on the regulated accounting of planned accruals of employees of organizations

For registering changes in the reflection of permanent accruals of employees of organizations in regulated accounting, with the exception of the main earnings (the accounting rules for which are registered by the document "Accounting for the main earnings of employees of an organization in regulated accounting"), the document "Entering information on the regulated accounting of planned accruals of employees of organizations" is intended (interface Calculation of salaries of organizations / menu Payroll accounting / Entering information about accounting for planned charges). The document, when carried out, makes an entry in the information register "Regular accounting of planned accruals to employees of organizations."

With the help of the document, we will appoint I.V. Bashirova: salary accounting according to the method "General business expenses 26 account", accounting for the district coefficient according to the method "Main production account 20." (Figure 10).

Figure 10. Entering information about the regulated accounting of planned charges.

Setting up the distribution of accruals and deductions by accounting accounts can be performed in the plans of the types of calculation "Basic accruals of the organization", "Additional accruals of the organization".

Let's open the Plan of types of calculation "Basic accruals of the organization", select the type of accrual Salary by day. On the tab "Accounting and UTII" we will choose the method of reflection "General expenses 26 ch." (Figure 11).

Figure 11. Set up calculation types.

Priority when entering postings for accruals

When filling out the document, postings are determined in accordance with the ways in which they were assigned. In this case, the following priority condition for accruals is observed, depending on the method by which the transaction is assigned (in descending order):

1) postings generated by documents: "Contracts for the performance of work with individuals", "Sick leave accrual of organizations", "Part-time earnings", "Loan agreement"

2) postings entered by the document "Entering information on accounting for planned accruals to employees of organizations"

3) postings entered through the settlement types setup

4) postings entered by the document "Entering information on accounting for the main earnings of employees of organizations"

5) reference book "Subdivisions", information register "Accounting for the salaries of employees of the subdivision"

6) directory "Organizations", information register "Accounting of the main earnings of the organization"

7) reference book "Methods of reflecting wages in accounting" - reflection of accruals by default.

Document Reflection of salary in regulated accounting

For the automated formation of postings for accounting and tax accounting of accrued wages, the document "Reflection of wages in regulated accounting" is intended. When you click on the "Fill" button, the data of the earlier payroll calculation will be reflected in the document in the following section:

· The "Basic accruals" tab will show the expected reflection in accounting and tax accounting of the main accruals to employees (for each employee and type of accrual), based on the rules for reflecting accruals in regulated accounting available in the information base;

· On the tab "Additional charges" - the same in terms of additional charges;

· On the "Postings" tab, consolidated postings for reflecting wages in accounting and tax accounting will be displayed.

Thanks!

To reflect in the program "1C: Accounting 8 (rev. 2.0)" the payments or deductions accrued to employees, it is necessary to fill in the reference books "Methods of reflecting salaries in accounting", "Accruals of organizations" (types of calculation) and enter the correct information in them.

Let's look at a few examples.

Reflection of the salary of production workers

Example: The enterprise has production, while the salary of production workers should be charged to account 20, with the appropriate analytics.

Actions in the program:

1. Information about accounting entries for accrued payments is contained in the reference book "Methods of reflecting wages in accounting" (menu "Salary - Information about accruals" or the "Salary" tab). By default, it has two values ​​":" do not reflect in accounting "and" Reflection of accruals by default "(account 26). To reflect the salary on account 20, we will create a new reflection method, specify the debit account: 20, and the analytics for this account. Credit account: 70. The attribute "Type of accruals" serves to include the accrual in labor costs in accordance with Article 255 of the Tax Code of the Russian Federation.

2. Information about accruals assigned to employees is contained in the reference book "Basic accruals" ("Accruals of organizations", they are also called "types of calculation"). The directory is available through the menu "Salary - Details of accruals" or the "Salary" tab. By default, there is one accrual "Salary by days". Let's create a new accrual, you can use copying. We indicate the created method for reflecting accruals to account 20. Next, it is important to correctly fill in the following details: type of personal income tax: 2000 (Remuneration for the performance of labor or other duties ...), type of income for insurance premiums: Income fully taxable by insurance premiums.

3. In the document "Employment" (or "Personnel transfer") in the field "Type of calculation" for production workers, we indicate the new accrual:

4. At the end of the month, we create the document “Payroll to employees”. When automatically filled in, the types of calculation specified for employees are substituted:

5. We carry out the document "Payroll to employees." Postings were generated in Dt account 20, in accordance with the settings (the figure does not show data for all employees):

6. We create and carry out the regulatory document "Calculation of taxes (contributions) from the payroll." Contributions to the wages of production workers will also be charged to account 20.

Reflection of the fine accrued to the employee

Example: The employee was charged 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.

1. We create a new way to reflect the salary "Penalty". Since this is a deduction, it will be posted to the debit of account 70 and credit 73.02. The type of payment is not specified.

2. Create a new type of calculation (charge) "Penalty". We do not fill in the type of income for personal income tax and the type of accrual for NC. However, the type of income for insurance premiums is required to be filled in, so we select “Income that is not subject to insurance premiums”. Specify the created reflection method:

3. At the end of the month, we create the document “Payroll to employees”. Manually add a line, specify the employee, the type of calculation "Penalty" and the amount in it:

4. We carry out the document "Payroll to employees." The fine is reflected by posting Dt 70 Kt 73.02, in accordance with the settings:

Reflection of sick leave accrual

Example: The employee was on sick leave and received temporary disability benefits. The first two days of illness were paid for by the employer, the costs were charged to account 26. The subsequent days of illness were paid for by the FSS.

Actions in the program:

1. To reflect benefits at the expense of the FSS, we are creating a new way to reflect salaries. Debit account: 69.01 “Social insurance settlements”, analytics: “Insurance expenses”. Credit account: 70, we do not fill in the type of accrual.

2. We create a new type of calculation (accrual) for benefits at the expense of the FSS. Specify the created reflection method. Type of income for personal income tax: 2300 (Temporary disability benefits), insurance premiums: "State benefits of compulsory social insurance 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. The b/l allowance 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 (calculation type) and indicate the corresponding 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 premiums, so we select “Income that is wholly exempt from insurance premiums, except for benefits from the FSS ...”. 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 program "1C: Accounting" is not intended for calculation wages and other benefits. Therefore, the amount of benefits is calculated outside the program. At the end of the month in the program we create the document “Payroll to employees”. We manually add lines, indicate the employee in them, the types of calculation for b / l at the expense of the employer and at the expense of the FSS, the amount of benefits. We also change the amount of the accrued salary for this employee, since the salary is not paid during the illness.

We carry out the document "Payroll to employees." The amounts of salary and b / l at the expense of the employer are assigned to the account. 26, the amount b / l at the expense of the FSS - on the account. 69.01s subconto "Insurance expenses", according to the settings:

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

Let's generate a report "Card for insurance premiums" (menu "Salary - Accounting for personal income tax and taxes (contributions) with a payroll" or the "Salary" tab). The card, in addition to the base for calculating contributions and the contributions themselves, reflects the tax-free 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: a similar article on 1C ZUP 2.5 -

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The document is designed to collect 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 one, after all accruals, contributions and taxes are calculated. Thus, this document must be entered after the document is 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 as a result of . 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 a sick leave; according to Petrov - payment according to salary and work on a day off.

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

Lines are created for each employee in the tabular section. According to Ivanov: the first line is salary payment. Further, information about sick leave is broken down in two lines: separately FSS insurance costs and Costs at the expense of the employer. The accrual for employee Petrov is also divided into two lines: Salary payment and Payment for work on weekends. For employee Sidorov accrual: Payment at the hourly rate and Bonus.

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

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

Go to the tab Accounting policy and other settings - Accounting and payroll. In more detail about all the other settings of the program, I tell 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 comes from the directory of the same name Ways of reflecting 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 reflection method. On the side of the payroll program, the account is not set, since the chart of accounts 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 the way to reflect "26-70" in general for the organization. We indicate that this method of reflection will be valid from October 2016, since we keep records in the database from this month. Click Write and close.

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

For all employees, the Method of reflection "26-70" was filled in. It is not affixed only for sick leave at the expense of the FSS. The program sees that this is an accrual at the expense of the FSS and on the side of the accounting program, the Debit account posting will be 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 Payroll and contributions. Contributions will be treated in the same way 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 wages in accounting”.

This document also has a tab Accrued personal income tax. 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, postings will be generated for the calculated personal income tax for the month. You can read more about accounting for calculated, withheld and transferred personal income tax.

Now let's talk about reflecting holds. Document Payroll and contributions we had two holds.

We are talking about withholding under an executive document and withholding for cellular communications. These deductions are reflected in the tab Withheld salary document Reflection of salary in accounting

On this tab, there is no such thing as a reflection method. The wiring will be determined based on Type of operation. For alimony, the program automatically substituted the type of operation. The program also substituted its own type of operation for holding for cellular communication -. This happened because in the settings of the type of deduction we indicated that this deduction has the purpose "Deduction on account of settlements on other operations" and the type of operation Withholding from other transactions with employees(Section Settings - Holds, where we created the hold type "Cell Hold (over limit)").

The program saw this, and already in the document Reflection of salary in accounting substituted the desired type of operation. What kind of posting is meant by the type of operation Deduction for other transactions with employees, we will see already on the side of the accounting program.

So, we have considered all the tabs of the document Reflection of salary in accounting. Now let's complicate our example a bit.

Here we can specify the reflection method for a particular employee. We choose the reflection method 20-70. This setting will take precedence over the setting in the organization details. The program will see that the reflection method is configured in the employee card and when filling out the document Reflection of salary in accounting for this employee, the reflection method 20-70 will be selected.

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

Let's return to our topic. Let's go through our document. The document is now ready to be transferred to the accounting program.

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

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

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

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

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

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

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

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

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

We do the same for the reflection method 20-70. We put down the account of 20.01 and the cost item - Wages. We restrict ourselves to these settings.

Let's pass the document. Let's open the lines. Let's see what kind of wiring we got.

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

Further, for the rest of the employees, postings D-t 26 K-t 70 were formed, i.e. this is the setting that we set for the organization as a whole (line 3 - 6). The seventh construction site, we have a posting reflecting the fact that sick leave is accrued at the expense of the FSS (Dt 69.01 Kt 70)

Lines 11 to 18 are entries related to insurance premiums. Kt 69 of the account means insurance premiums.

And the last two lines are data related to deductions. According to employee Petrov, alimony, the program sees the type of operation Alimony and other writ of execution. It is written in the program code that this type of operation corresponds to posting Dt 70 Kt 76.41 and it is automatically substituted. Concerning Deductions from other transactions with employees, then the program code states that this type of operation corresponds to posting Dt 70 Kt 73.03.

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