How to set up 1s to fill out 6 personal income tax. Income tax calculated is not equal to withheld

Good afternoon, colleagues. Summer flew by quickly, followed by September. And here again, a report appeared in front of the accountants in the form of 6-NDFL. And although there is still a lot of time before the end of the month and perhaps more than one update of 1C programs will be released, I decided to still try to generate reports for 9 months.

I must say right away that again I will not consider “tricky” situations, for example, an employee was on a month-to-month vacation, then he brought a sick leave. All difficult situations are considered by our experts individually on specific databases. I will consider standard and simple cases, which are the majority. My task is to understand what has fundamentally changed in filling out the report on this magical form.

For a change, I will consider the formation of reports in the program Payroll and personnel management 3.1. For the purity of the experiment, I considered the entire example in two programs and in ZUP 2.5 and in ZUP 3.1. If there is something radically different, then I will definitely write about it.

Well then, let's go.

In July there will be one sick leave, one vacation, in August - dividends. Well, as before, all three months of material gain.

For those who are not familiar with the ZUP 3.1 program, I draw your attention to the possibilities for paying sick leave that were not in the 1C ZUP 2.5 program:

Now let's calculate vacation. This document also has a wonderful opportunity: immediately calculate the salary for the month worked, and also choose the time of payment, as in a sick leave.

As stated in the “Vacation” document, we make the payment in full: both vacation pay and wages for hours worked:

On July 31, we calculate the salary for July. Please note, ZUP 2.5 users, in the new program, insurance premiums are immediately charged in one document. It's comfortable! Various benefits, such as child care allowance, are placed on a separate tab.

Then, at the beginning of August, we pay the salary for July. There is also a sick leave.

In August, we accrue dividends to the founder. In the program ZUP 3.1 in the section "Salary" there is a separate document "Dividends"

This document records the fact of payment of dividends. There are no debts to shareholders, even if they are not employees of the organization, in the program. This point is also important. Remember, in ZUP 2.5, the problem of founders who are not employees was not solved:

To be honest, I don’t want to conduct any more “experiments” in the program. I pay my salary in August. I pay it in September and pay salary for September.

Here are all the accruals for the 3rd quarter:

And here are all the payouts:

Well, let's try to fill out the 6-NDFL reporting (where you can find it in the 1s ZUP 3.1 program)

So, by my favorite “Fill” button, we get such beauty in section 1. I must say right away that in ZUP 2.5 and ZUP 3.1 I got exactly the same results. I checked everything against different reports. Section 1 is filled in, in principle, absolutely correctly, except for one but ... (there is always some kind of BUT ...) Again, line 080 was filled with an amount equal to personal income tax from the salary for September. Which will be withheld from payment in October. Why? DO NOT KNOW. It seems that there were letters from the Federal Tax Service about this line, and in the previous article we considered them. But in general, everything remains the same here:

You will have to rule by hand, as always.

Now let's look at section 2. All dates and amounts for those who submit reports or read my posts for the third time are basically clear. I will focus on two points.

The first is the payment of dividends. Everything seems to be absolutely correct: they paid out on 08/10/16. What about line 120?

But recently there was such a letter of the Federal Tax Service No. GD-4-11 / 14507 dated 08/09/2016, in which it is written in black and white that, according to paragraphs. 3. paragraph 9 of Art. 2261 of the Code, the tax agent pays the withheld personal income tax no later than one month from the date of payment of the money. funds (transfer of securities).

Those. according to this clarification, line 120 should contain the date 09/10/2016. Again, I can not answer the question WHY the program fills like this.

But I was very pleased with the bottom lines 130 and 140. They are not printed and are not transferred to the Federal Tax Service. But on the screen in the program, these lines are visible to us. Why are they? Here are the sums of all 130 and 140 lines of section 2. This is very convenient. By the way, everything is exactly the same in the ZUP 2.5 program. And she gave transfers of personal income tax on dividends the same and there are final lines 130 and 140.

Well, in general, this probably could have ended my experiments. But in the process of “picking” in the ZUP 3.1 program, I found the report “Checking times. 2 6-NDFL":

Of course, I could not pass by and formed this beauty:

After consulting the printed 6-NDFL report, I realized that this table completely coincides with section 2. You can make this report broken down by employee and with information on which document this or that income was accrued.

I find it very helpful and informative. But, I found such a wonderful report only in the Payroll and HR 3.1 program.

Well, again, my article turned out to be very large, although I tried to cover all the main situations with as few documents as possible.

2016 was marked by such a bright event for accountants and accompanying 1C specialists as the introduction of a new form of quarterly reporting 6-NDFL.

Most of the problems went, perhaps, to users of 1C 8.2 (ZUP 2.5). At first, they were strongly recommended to uncheck the box “When calculating personal income tax, take the calculated tax into account as withheld,” then practice showed how much more convenient it was to leave this box.

Also, for the convenience of correcting the confusing situation in the sequence of documents for accrual and payment of wages, 1C manufacturers created an equally confusing document “Chain of personal income tax accounting documents”. Trying to use it adds pain to the exhausted heads of accountants. At the time of the last hours of the deadline for submitting the first 6-NDFL declaration, the amount of information on how to work with this document was extremely scarce.

The procedure for filling out form 6 of personal income tax in 1C ZUP

Section 2 of Form 6-NDFL in 1C ZUP requires a clear chronological order of documents. New requirements increase the level of responsibility for entering each fact of accrual and deduction in the program. After posting each accrual / payment / deduction document, it is necessary to constantly monitor the movement in the accumulation register “Personal Income Tax Settlements with the Budget” - each accrual amount must be closed with the deduction amount, and the dates must correspond to the deadlines specified in Article 223, Article 226 of the Tax Code of the Russian Federation.

According to Article 223 of the Tax Code of the Russian Federation, the determination of the date of actual receipt of income:

According to Article 226 of the Tax Code of the Russian Federation, the deadline for transferring personal income tax:

Menu "Actions" -> Go -> personal income tax calculations with the budget

In ZUP 2.5 there are 2 options for accounting policies for personal income tax. The choice of the option is registered with the flag “When calculating personal income tax, take the calculated tax into account as withheld”:

• unchecked - "normal accounting";
• the checkbox is checked - "simplified accounting".

With “simplified accounting”, the accrual document for the personal income tax register is also a tax withholding document. In "normal accounting", the accrual document is only an accrual document, and the tax withholding is made by the income payment document. At a certain point, in order to make it more convenient to enter different payment dates in the same accrual document for different employees, 1C was improved and this feature was added - a “More…” hyperlink appeared near the salary payment date:

Accounting has long been computerized. Personnel records, as well as income tax records, are also kept on a computer using one of the 1C series programs.

What is this program

Since 2016, every employer with employees is required to report to the state on personal income tax. In particular, it is necessary to submit information on the amounts of calculated and withheld income tax.

A new version of the Payroll and Human Resources program has appeared in the line of accounting programs, designed specifically for accurate accounting of personnel and everything connected with them. In particular, to account for the calculated and withheld income tax on individuals.

With the help of 1C ZUP, you can also correctly fill out a report in form 6 of personal income tax, depending on when the tax was calculated and when it was actually transferred to the budget.

This report must be submitted quarterly. All values ​​are cumulative. Why is it filled in automatically and not manually? If the information is entered correctly into the program, it will fill out the income tax report correctly.

Setting up before work

Before you start working with the program, you need to check all the settings so that the calculation of the calculated and withheld tax is kept correctly. For this, it is necessary to carry out preliminary preparation:

• Open "settings";
• click "accounting options";
• enter the tab "Payroll";
• you can see the checkbox here. It is he who determines how personal income tax will be withheld. If the icon is on, then the moments of calculation and retention will coincide. If the checkbox is unchecked, then only the tax calculation will take place, and the deduction will be made later, after the employee actually receives the amount. That is, when the document "Salary payable" is posted.

The accountant must timely enter into the program all information about hired personnel, then reporting in the form 6 of personal income tax in 1C ZUP will be generated automatically at the end of each quarter.

In the 1C ZUP program, this can be done as follows:

• Open the "Reporting" tab in the main menu. Reference";
• select "1C - Reporting" from the drop-down list;
• then select "Create";
• select "6 personal income tax" from the drop-down menu.

Now you need to specify the period for which 6 personal income tax will be formed in the ZUP. If an accountant on one computer maintains several legal entities at once, then in the window that appears to fill out, you need to select exactly the organization for which, in this case, reporting is generated. If there is only one company, then you do not need to choose anything. It will be written in documents by default.

On a note! In order to always fill out the report correctly, it is necessary to follow changes in tax legislation. This is necessary to comply with the format of the report. If the legislation changes, and the form of the document is new, and the report is submitted according to the old one, then the enterprise will be held liable for tax liability for late submission of tax returns.

After all the necessary initial data has been entered, you must press "Enter", and the system will transfer to the page of the form to be filled out. You need to check all the primary data again:

• Company name;
• the period for which the report is being prepared;
• type of reporting - primary or corrective;
• date of signing;
• other information.

After checking all the information, you need to click the "fill" button and the program, with automatic control, will generate a report, taking all the necessary information from the tax registers for the reporting period. If the primary data was entered into the program correctly, then the document is ready for submission to the IFTS.

But, before submitting, you need to once again check the correctness of filling out the generated report. To do this, you must manually create a payroll. With the correct entry of primary information and timely accounting, the amounts in lines 020 and 040 of reporting in form 6 of personal income tax must match the lines “total accrued” and “total withheld”, respectively, in the manually generated payroll. That is, the sum of the lines in the report must be equal to the sum of the lines in the statement.

If all numbers match, then the report is formed correctly and correctly. But, if there are no matches, you need to look for an error. This process is quite lengthy and thorough, but you can’t do without it. If a mistake is made, this will certainly be revealed during a scheduled inspection by the Federal Tax Service. Then the company will be fined!

On a note! When searching for errors, it is very convenient to use line-by-line decoding. This feature is available in 1C ZUP. To do this, move the mouse cursor over the line for which you want to get the transcript. Then click 2 times on the left mouse button or 1 time on the right mouse button. An additional menu will pop up. Here you need to select "decrypt", and detailed information will become available.

Now it is very convenient to check the calculation in form 6 of the personal income tax with the payroll and look for discrepancies. When they are identified, it is also necessary to find out where they are “pulling from” in order to correct those errors that may fall into other reports.

Particular attention in the formation and verification of report 6 of the personal income tax should be paid to section 2. After conducting each document for the payment of salaries and other funds to employees, it is worth carefully monitoring the withholding of income tax. Receipt of payments, calculation and withholding of tax must coincide with the terms presented in Art. 223 and Art. 226 of the Tax Code of the Russian Federation.

The table below shows cases where the values ​​in lines 040 and 070 may not match:

Sick leave accounting

An employee of the organization fell ill in June, sick leave from June 15 to 22. Day of payment of wages - July 07, according to the Regulations.

On a note! In the fields “date of payment of income for personal income tax” and “date of receipt of income”, you must indicate the actual date when the amount of accrued income was paid to the employee. That is, 07. 07. It is on this that the filling of lines 100 and 110 in section 2 of the report according to form 6 of personal income tax in 1C ZUP depends.

Now the document needs to be posted and checked what movements have occurred in the register for reporting “sick leave accrual”. The register will reflect the fact of tax calculation, and the date of receipt of income - 07.07.

Now you need to calculate this employee's wages for June, that is, for 17 working days. You need to reflect the payroll in the payroll document. After the document is posted, tab 6 of the personal income tax in ZUP 6 of the personal income tax will reflect the calculation of the tax and the date of actual receipt of income - the end of June.

The correctness of the calculation and receipt can be checked in the tab "Individual income tax settlements with the budget". He made 2 “transfers” in the tax register:

• When was payroll tax withheld;
• when the sick leave tax was withheld.

When an accountant starts working with the program, he is faced with a choice of how to work - “with a flag” or without it. For the right choice, you should refer to the Help that is in the program. You can find it in the program settings.

Most specialists prefer to work “with a flag”, that is, when the calculated personal income tax is immediately taken into account as withheld personal income tax. This method is simpler, and the likelihood of tax risks in the form of incorrect accrual and deduction is minimal.

But it can't always be used!

Conclusion

The latest version of the program for personnel accounting is ZUP version 3. But many accountants are used to working in version 2.5. The formation of 6 personal income tax in ZUP 3 occurs in exactly the same way as in version 2.5, but taking into account new features. Here you need to be more careful about the filled lines.

Since this, 2016, a new form of a regulated report on tax for individuals has been introduced. This form is 6-personal income tax.

This report provides for the following reflection:

General funds that are paid to individuals;

The total monetary amounts of deductions in the event that they were not in use;

The total amounts of personal income tax that have been paid over time from the income of employees.

The new declaration was introduced with the hope that the state could:

More control over income;

With personal income tax increase fees;

To be able to prosecute unscrupulous taxpayers.

The declaration form itself consists of 2 sections and a title page:

The first of the sections has totals;

The second section should contain the income that must be actually received, the dates of transfer of the tax, the dates of the tax withheld and the corresponding required amounts.

2016: due dates for 6-personal income tax

What is the procedure for filling out the 6-NDFL declaration form?

When filling out the first section of the form, questions should not arise. In this case, it is necessary to indicate generalized indicators, including: the percentage of the tax, the number of workers of a certain company who received income, and the totals.

It will be more interesting to fill in the second section.

It is here that you need to fill in all the dates of the amount of income, income actually received and the amount of personal income tax withheld from a certain specific income.

In addition, you will need to indicate the date of transfer of withheld personal income tax. But it is worth considering that if different types of income fall on only one date of receipt, but at the same time different tax payment dates, then they need to be posted on different lines. Now there is a lot of talk about the need to fill out the declaration with final information, without analytics on the employees of the enterprise, and it is not at all difficult to fill it out. All of the above is to the contrary.

On the next screen you can see an example of filling out 6-personal income tax on the 2nd sheet:

We offered a simple example for four employees of the firm, for three months at 1 interest rate.

And now let's look at how it is now possible to keep records of personal income tax in the 1C software product called "Salary and personnel management." And also we will figure out what kind of forecasts can be for automating the filling of this declaration.

1C 8.3 3.0: filling out 6- personal income tax and accounting for personal income tax

In this case, we will consider version 1C ZUP 3.0, since in version 2.5 it will be quite difficult to transfer this report form to automatic mode, and most of all, it will not be implemented. The configuration structure of version "2.5" was laid down somewhere decades ago and simply will not support this analytics.

We also note that users of version 1C ZUP 2.5 will have to abandon the setting called "When calculating personal income tax, accept the accrued tax for accounting as withheld."

If we talk about the version of "1C ZUP 3.0", then in this case things are somewhat better. As a last resort, the tax withheld is created directly in the payroll data:

It is also worth noting that ZUP 3.0 also details personal income tax for those documents for which tax was withheld.

In addition, the payment mechanism in version 3.0 is implemented very conveniently.

It is also possible to make a payment from the statement for payment. For this purpose, you must select the link called "Payment of salaries and transfers of personal income tax." After that, you need to check the box with the name "Tax is listed along with the salary" and indicate the document for which the payment was made:

As you can see, in the new configuration, 1C tried as much as possible to lay down all the nuances of personal income tax accounting, which are provided for by the Tax Code of Russia. Perhaps in the near future it will be released, in which the 6-NDFL report form, with correct accounting, will be created automatically. At the moment, in the latest releases of "1C Accounting 8.3" and "1C ZUP 3.0", the declaration already exists in the regulatory reports, but the filling must be done manually. But after that it will be possible to unload in electronic form.