How to reflect the recalculation of personal income tax (NDFL) in the configuration? Recalculation of personal income tax in 1s 8.2
Collection of personal income tax is determined by the requirements of Art. 231 Tax Code. Often, when it is necessary to change the percentage or amount, questions arise, so we will answer the main ones here and tell you how to recalculation of personal income tax in 1C ZUP.
There are three main points where you may need to conduct 1C ZUP 3 recalculation of personal income tax. Let's tell you more about each of them.
Additional tax charge
The moment when personal income tax is calculated incorrectly may arise in the following cases:
- a trivial error associated with unnecessary deductions or an incorrectly specified expense code;
- recalculation of wages for the previous period and increase in tax accordingly;
- an individual has lost his resident status regarding the payment of taxes.
Recalculation of personal income tax in 1C 8.2 ZUP is carried out on the basis of the employee’s familiarization with the 2-NDFL certificate.
Return of excessively withdrawn personal income tax back
The reasons may be exactly the same as in the previous case. A message that the tax will be recalculated is sent to the individual by mail or delivered in person. In this case, there is actually no liability of the tax agent for the fact that information regarding changes in the tax rate was not provided.
To make a refund of overcharged tax, that is, to recalculate personal income tax in 1C 8.3 ZUP, you need to post a document created in the “Taxes and Contributions” tab:
After you have created such a document, you need to transfer the required amount of funds: Action - Based on - Salary payable.
Often, a tax deduction is due to the fact that the employee did not provide information about the birth of his third child on time. In this case, you can use an internal tool such as the Child Deduction Editing Assistant, which is preinstalled in each licensed version of 1C.
We are confident that there should be no problems with carrying out such operations in 1C. Unified forms and convenient help will help you cope with even the most difficult cases.
When an employee receives income, the organization, as a tax agent, is obliged to calculate personal income tax on the employee’s taxable income, withhold it and transfer the withheld amount to the budget (Clause 1 of Article 226 of the Tax Code of the Russian Federation).
Excessively withheld personal income tax occurs in the following situations:
- Deductions are provided retroactively.
- When changing status from non-resident to resident.
- Perform any recalculations. For example, when an employee’s salary was calculated for the month, and it later turned out that he had been granted leave without pay.
Deductions provided retroactively
Let's look at how excess is taken into account using an example when an employee wrote an application for a retroactive deduction. In other cases, you need to act in the same way.
For example, an employee submitted an application for a deduction not in January, but in March. Salaries for January and February have already been calculated and personal income tax has been calculated.
How to register the right to a standard tax deduction for personal income tax in 1C ZUP 3.0 (2.5), see our video:
The first event option: when the total personal income tax amount for the current month is positive
In 1C 8.3 ZUP 3.0 This is what the salary calculation for January 2016 looks like: taxable income will be 16,500 rubles. and the tax on it is 2,145 rubles. A similar calculation will be for February 2016:
In March 2016, an employee writes an application to provide her with a deduction for one child:
When calculating your salary for March 2016, let’s pay attention to the personal income tax tab. On the Accruals tab, the calculation will be the same as in January and February:
Firstly, we see that a deduction of 1,400 rubles was applied. (the Applied deductions column is filled in). Secondly, in addition to the line for March 2016, lines for previous months appear. Tax in the amount of -182 rubles. corresponds to the amount of tax that must be recalculated taking into account the deduction, i.e. 1,400 * 13% = 182 rub. Thus, in March, personal income tax will be recalculated and tax amounts for January and February will be taken into account. When paying salary for March, tax will be withheld taking into account this recalculation:
In 1C 8.2 ZUP 2.5 the calculation will be similar. The only difference is how the deduction information will be entered.
In 1C for salary accounting ed. 2.5 in order to assign deductions to an employee, you need to open the individual’s card (Desktop – Personnel records – See also – Individuals or go from the employee’s card to the link “More details about the individual..”), execute the “Personal Income Tax” command in top command bar:
In the Data Entry for Personal Income Tax window, enter information on deductions:
When calculating salary for March 2016, we will also see the recalculation of personal income tax for January and February 2016:
We pay the salary for March, post the document and look at the personal income tax accumulation register and settlements with the budget. In this register, with the type of movement “Expense” (“minus”), the personal income tax withheld is recorded:
You can view the records that were created in the Personal Income Tax Accounts with the Budget register by clicking the Go to – Personal Income Tax Accounts with the Budget button in the open document Salaries to be paid by organizations:
The second version of the event: when the total personal income tax amount for the current month is negative
In the examples under consideration, the tax amount for March 2016 was enough for the total tax amount to be positive for three months. But there are situations when the tax amount for the current month may not be enough and the tax will end up being negative.
IN ZUP 3.0 for example, employee A.I. Sokorina worked only one day in March; the rest of the time she took leave without pay.
Then, when calculating her salary for March 2016, she will have the following calculation:
Taxable income will be 750 rubles, personal income tax on this amount will be 98 rubles. But since the employee is entitled to a deduction, it will not be applied in full, but only for 98 rubles. The remaining amount is 182 – 98 = 84 rubles. will be counted towards the next billing month. Amounts for January and February will also be credited next month. Such amounts that cannot be taken into account in the current calculation appear in the Tax for offset, refund column.
If this column is not visible in 1C ZUP 8.3, you can enable its display using the More – Change form button. This column must always be monitored, since it records excessively withheld personal income tax. Program 1C 8.3 ZUP 3.0 keeps records of such amounts separately and does not offer them for payment:
Let's pay the salary for March and see that the amount payable has not been increased by the amount of excess tax withheld and is equal to 750 rubles:
We will generate a payslip for March. The amount of over-withheld tax is taken into account as a debt owed by the enterprise at the end of the month:
Let's look at the salary summary for March 2016, we will be interested in the personal income tax line:
As you can see, in the total amount of personal income tax (6,545 rubles) there is an amount with excessively withheld personal income tax (-448 rubles), which should not affect the withheld tax. According to the law, the amount of withheld personal income tax must be transferred to the budget, but in the summary we see the amount of calculated personal income tax. Thus, the amount that needs to be transferred to the budget for March should be 448 rubles. more than in the vault.
In the salary payment statement, personal income tax for transfer is recorded in the amount of 6,993 rubles, which is 448 rubles. more than in the vault (6,545 + 448 = 6,993 rubles):
Let's calculate the salary for April 2016 and look at the personal income tax tab:
For employee A.I. Sokorina, the over-withheld personal income tax in the amount of 448 rubles is offset. Now the amount is in the column Tax to be credited, refunded stands with a plus sign:
In the payslip for April, the debt is the amount that does not include excessively withheld personal income tax. Thus, the amount is 448 rubles. was credited. The information displayed in “For reference” tells us this:
We will pay employees salaries for April 2016:
The personal income tax amount according to the code was 8,708 rubles, and the amount needed to be transferred is 8,260 rubles, which is 448 rubles. less. The amount of tax withheld differs from that calculated exactly for the credited amount of excess personal income tax withheld.
If the personal income tax amount in the summary contains negative values, then when transferring personal income tax to the budget, these amounts should not be taken into account. Accordingly, the amount in the summary and the amount when paying personal income tax will never be equal. Also, if negative amounts are offset in the next month, then the amount in the personal income tax summary will not be equal to the amount for personal income tax transfer to the budget.
In addition, the amount of personal income tax withheld in excess can be included in the calculation of the next month. The employee can write a statement and the over-withheld tax will be returned to him.
Changing status from non-resident to resident
If excessively withheld personal income tax arose as a result of a change in status from non-resident to resident, then the tax is not refundable, but can only be offset in the calculation of subsequent months. If at the end of the tax period not the entire amount has been credited, then the organization submits information about the excessively withheld personal income tax to the tax office and the tax office itself returns this amount to the employee after his application.
Excessively withheld personal income tax - what to do?
Let's study how to return excessively withheld personal income tax in the 1C 8.3 (8.2) program for personnel.
How to return excessively withheld personal income tax in 1C ZUP 8.3 (rev. 3.0)
- We generate a tax refund document: section Taxes and contributions – Personal income tax refund:
- A document for payment of salary, in which we already see that the amount is paid in the amount of 1,198 rubles (750 rubles (salary) + 448 rubles (returned personal income tax):
In the payslip we see that an amount of over-withheld personal income tax was generated and in the same month it was offset, that is, returned and paid together in the salary for March 2016:
In the case of a personal income tax refund, you must manually make an entry in the register Calculations of tax agents with the personal income tax budget in order to correctly display personal income tax information for transfer. To do this, we will create a Data Transfers document. In setting up the composition of registers, select the accumulation register Calculations of tax agents with the personal income tax budget. Let’s fill it in as an “expense” with the amount “-448.00”:
Thus, we adjusted the information on the personal income tax transferred to the budget by the amount of the refund.
About possible errors when withholding personal income tax in 1C ZUP 3.0, see our video lesson:
How to return excessively withheld personal income tax in 1C ZUP 8.2 (rev. 2.5)
Let’s say an employee takes leave without saving from 03/01/16 to 03/30/16.
Thus, in March he worked only 1 day:
Let’s calculate his salary for March 2016 and see that a personal income tax amount with a minus sign has been formed, that is, an excessively withheld personal income tax has arisen:
This amount does not increase the amount payable and is stored in a separate personal income tax register for offset. You can view it by clicking on the Go button in the posted Payroll document:
If over-withheld personal income tax occurs, an entry with a “+” sign is placed in the register. In the payslip for March, the debt at the end of the month is 909.45 rubles, of which 364.00 rubles is the amount of excessively withheld personal income tax:
The amount of personal income tax withheld in excess should not increase the amount payable. This is what we see, having generated a document for payment of salary for March 2016. The amount to be paid is 545.45 = 909.45 -364.00 rubles:
When posting a payment document, a zero amount of withheld tax is recorded, and thus a difference arises between the calculated and withheld personal income tax. We can look at the calculated tax in the salary summary or in employee pay slips:
In the summary for March 2016, the amount of personal income tax calculated was 1,716.00 rubles. there is a negative tax amount. You need to transfer to the budget the amount withheld, that is, for March 2016. an amount of 364 rubles must be transferred. more than we see from the vault.
See the amount that must be transferred for March 2016. You can use the report Analysis of accrued taxes and contributions on the date when the salary for March was paid. In our example, this is 04/05/2016. The personal income tax withheld column will indicate the amount to be transferred to the budget:
There are two possible scenarios for working with such personal income tax:
- or read out in the following months;
- or it is returned at the request of the employee.
The amount of excessively withheld personal income tax is counted in the following months
Let's calculate the salary for April 2016. Employee New S.S. taxable income is 12,000 rubles - 1,400 rubles. (deduction) = 10,600 rub. Personal income tax on this income is 10,600 * 13% = 1,378 rubles. – we see this on the personal income tax tab:
When this document is processed, an entry is created in the personal income tax accumulation register for offset, but with a “-” sign, that is, the amount that was previously recorded in this register with a “+” sign in March 2016 was written off by this document:
When paying salary for April, the amount “To be paid” will be more by 364 rubles:
Let's generate a report Analysis of personal income tax on the date of payment of salary for April 2016 (as of 05/04/2016) and see how much needs to be transferred to the personal income tax budget for April 2016. And as can be seen from the report, this amount is 3,094.00 rubles. less than the amount according to the set of 3,458.00 rubles. for 364.00 rub:
If an employee has written an application for a personal income tax refund
We create a document for personal income tax return: Desktop – Taxes – Personal income tax return. When carrying out this document, records are generated in registers.
To be credited to the personal income tax register in an amount equal to the tax refund amount with a “-“ sign. Thus, the excess withheld tax is considered written off:
The monthly salary register for organizations records the amount that will be paid to the employee:
In the personal income tax register, settlements with the budget create an entry with a “-“ sign, which reduces the amount of withheld tax by 364 rubles:
We pay registered personal income tax refund:
When recording a document in the personal income tax register for offset, the amount of calculated tax when calculating the salary for April 2016 will already be different, since the amount was written off earlier by the document Return of personal income tax:
Forming the payment for April 2016, the amount paid is 364 rubles. less than in the previous example:
Let's return to the Analysis of accrued taxes and contributions report and generate it on the date of payment. The amount of withheld tax to be transferred to the budget has not changed compared to the previous example:
In ZUP 2.5, as well as in ZUP 3.0, when returning personal income tax, there is no reduction in the amount of transferred personal income tax in the register Calculations of tax agents with the budget for personal income tax, so you have to manually adjust this amount.
The discrepancy in the amount of personal income tax withheld and personal income tax to be transferred can be seen if you generate a report Analysis of accrued taxes and contributions for the period from April to the date of salary payment:
In order to adjust the amount to be transferred, use the Data Transfer document. We create an entry in the accumulation register Calculations of tax agents with the budget for personal income tax with the type of movement incoming, for the amount of the returned personal income tax with a minus sign, thereby reducing the amount to be transferred:
Let’s generate a report again with the same parameters and see that the amount of personal income tax withheld has become equal to the amount of personal income tax to be transferred:
Summarize. If for some reason you have an overly withheld personal income tax in your calculations, then now you know how to return the overly withheld personal income tax for its correct accounting in 1C programs.
The moment of registration of withheld personal income tax in 1C ZUP 2.5 depends on the checkbox “When calculating personal income tax, take the calculated tax into account as withheld.” Each option, depending on whether the checkbox is checked or not, has its own nuances that require increased attention. See our video for more details:
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In this article I want to consider aspects of the calculation and withholding of personal income tax in 1C 8.3, as well as the preparation of reports in forms 2-NDFL and 6-NDFL.
Setting up registration with the tax authority
This is the most important setting; without it, you will not be able to submit reports to regulatory authorities. Let's go to the "Organizations" directory (menu "Main" - "Organizations"). Having selected the desired organization, click the “More...” button. From the drop-down list, select “Registration with tax authorities”:
You must carefully fill out all the details.
Setting up payroll accounting
These settings are made in the “Salary and Personnel” section – “Salary Settings”.
Let’s go to “General Settings” and indicate that accounting is maintained 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. For this purpose, the program has a reference book “Types of personal income tax”. To view and, if necessary, adjust the reference book, you need to return to the “Salary Settings” window. Let’s expand the “Classifiers” section and click on the “NDFL” link:
The personal income tax calculation parameters settings window will open. The reference book is located on the corresponding tab:
To set up personal income tax taxation for each type of accrual and deduction, you need to expand the “Salary calculation” section in the “Salary settings” window:
In most cases, these settings are enough to start accounting for salaries and personal income tax. I will only note that the directories can be updated when the program configuration is updated, depending on changes in legislation.
Personal income tax accounting in 1C: accrual and deduction
Personal income tax is calculated for each amount of income actually received separately for the period (month).
The personal income tax amount is calculated and accrued using documents such as “ “, “ “, “ “ and so on.
As an example, let’s take the “Payroll” document:
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On the “Personal Income Tax” tab we see the calculated tax amount. After posting the document, the following personal income tax transactions are created:
The document also creates entries in the “Accounting for Income for Calculating Personal Income Tax” register, according to which reporting forms are subsequently filled out:
In fact, the tax withheld from the employee is reflected in the accounting when posting documents:
- Personal income tax accounting operation.
Unlike accrual, the tax withholding date is the date of the posted document.
Separately, you should consider the document “Personal Income Tax Accounting Operation”. It is provided for calculating personal income tax on dividends, vacation pay and other material benefits.
The document is created in the “Salaries and Personnel” menu in the “Personal Income Tax” section, link “All documents on personal income tax”. In the window with a 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 “Calculations of taxpayers with the budget for personal income tax.”
As an example, let’s consider the formation of tax accounting register entries using the document “Write-off from current account.”
Let's add the document "" (menu "Salaries and Personnel" - link "Statements to the Bank") and based on it we will create a "Write-off from the current account":
After this, let’s look at the postings and movements in the registers that the document generated:
Formation of personal income tax reporting
Above, I described the main registers that are involved in the generation of basic personal income tax reports, namely:
In the window with a list of documents, click the create button and fill out the employee certificate:
The document does not generate transactions and entries in registers, but is only used for printing.
- (section 2):
The report relates to regulated reporting. You can also proceed to its registration from the “Personal Income Tax” section, the “Salaries 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 tax accrual and payment to the budget, you can use “ “. It is located in the “Reports” menu, section – “Standard reports”.
Addition of personal income tax amount
If the tax agent did not withhold the personal income tax regulated by current legislation from his employee or withheld an amount less than required, then the missing difference must be recovered from the taxpayer.
If the employee continues to work at the enterprise, then after correcting the error or changing his status (for example, tax resident) when conducting next personal income tax calculation in programs on the platform 1C Enterprise 8 the missing amount will be automatically credited and withheld.
If non-payment of personal income tax is discovered when it is not possible to withhold tax (for example, after the dismissal of an employee or after the end of the tax period), then The company will not be able to collect personal income tax. According to paragraph 5 of Article 226 of the Tax Code of the Russian Federation, in this case the tax agent must notify the taxpayer and the tax authority in writing (at your place of registration) about the impossibility of collecting personal income tax and indicating the amount of tax in Form 2-NDFL, approved by order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3/611@.
To do this, you need to create a system in the program 1C Enterprise 8 certificate 2-NDFL in paper or electronic form and send it to the tax authority at the place of registration.
Refund of personal income tax
If for some reason the tax agent withheld a higher tax rate from the taxpayer’s income, then the difference must be returned. The return and credit of excessively collected and paid tax amounts is regulated by the Tax Code of the Russian Federation (Articles 78 and 79). The new version of clause 1 of Article 231 of the Tax Code of the Russian Federation, which came into force on January 1, 2011, clarifies the procedure for returning personal income tax to a taxpayer from whom the tax agent withheld tax that exceeds the current rate.
If the reason for withholding a larger amount of tax is a change in the status of income or deductions, then from the beginning of the current year the tax agent must notify the taxpayer within 10 days from the day the error was discovered. In this case, it is necessary to indicate the exact amount that was withheld in excess of the established rate. The form of notification to the taxpayer is not established by current legislation, and therefore can be arbitrary.
The amount of personal income tax withheld in excess of the established rate is subject to refund, the basis of which is a written application of the taxpayer (paragraph 1, article 231 of the Tax Code of the Russian Federation). That is why the taxpayer’s notice of over-withheld tax should include a warning about the need to write a written application for a refund. Personal income tax refunds are only possible in non-cash form. Thus, when drawing up an application, the taxpayer must indicate the details of the personal bank account to which the funds will be transferred.
To process a personal income tax refund in programs 1C Enterprise 8, for example, in 1C ZUP 8 ( 1C: Salaries and personnel management 8) you need to perform actions in the following order:
- enter a document into the database Personal income tax refund: Desk programs 1C: Salary and personnel management;
- go to the “Taxes and Fees” tab;
- select the “Personal Tax Return” menu.
- Transfer funds based on the submitted document.
Note! Responsibility for failure to inform about tax withheld in excess of the rate is not provided for by current legislation. An informed employee may reserve the right not to insist on the return of personal income tax. That is, if the employee continues to work and did not submit an application for a personal income tax refund, then during subsequent personal income tax calculations in the programs, the amount withheld in excess of the rate will be credited automatically.
Today we will look at what tools and functionality the 1C program has for calculating personal income tax and its correct reflection in tax accounting.
The taxation procedure is entered when setting up the calculation type.
Fig.1
The code from Fig. 1 can be selected in “Types of personal income tax”, where each element is assigned a taxation percentage and indicates whether it relates to wages.
The income category allows you to clarify the date of its receipt in the statement, which was originally indicated in the settlement document. To indicate the procedure for calculating the income tax of dismissed employees, in the directory of the same name, select the calculation procedure.
Fig.2
To indicate the option for calculating taxes for other income of individuals, the corresponding reference books are also used.
Fig.3
You can indicate the income code directly in the document field.
Fig.4
Deductions are stored in “Types of personal income tax deductions”.
Advance tax payments for foreign citizens are recorded in the document of the same name “Advance payments for personal income tax”. The statement on the legality of the advance offset is located in “1C-Reporting”.
In the personal income tax registers in 1C 8.3, settlement documents record the taxable base and the calculated tax, which is determined as of the date of actual receipt of income.
Tax on all kinds of benefits, vacation pay and other interpayments is displayed in the documents immediately on the planned date of payment.
The actual receipt of income for types of calculations whose income code indicates “Corresponds to wages” is dated by the last day of the month of accrual or the date of dismissal.
Fig.5
Income is recorded in “Accrual…”, “Premium”, etc.
Fig.6
Fig.7
The tax withholding dates back to the date of payment entered on the payroll. The actual date of payment is also recorded by the documents “Confirmation of payment of income” and “Confirmation of salary transfer”.
When calculating the withholding, a basis document is filled out, according to which the amount of income is recorded, which is subsequently taken into account in line 130 in the 6-NDFL report.
To display in reports, the transferred tax is displayed in the salary payment statement when specifying the “Tax along with salary” attribute or a separate form “Transfers to the budget”. The timing of the transfer depends on the type of income. The deadline is registered in the system upon deduction and is used when compiling the 6-NDFL report.
The following reports are available for personal income tax analysis:
- Monthly analytics;
- Tax accounting register for personal income tax;
- Consolidated 2-NDFL.
If it is necessary to recalculate the tax in the ZUP for any reason, then use the document “Recalculation of income tax for individuals”, located in the “Taxes and Contributions” menu. Here the tax is recalculated from the beginning of the tax period indicated here.
Fig.8
To adjust the accounting for the type of tax under consideration in 1C ZUP, a specialized document “Personal Income Tax Accounting Operation” is used. It allows you to edit tax registers:
- Deductions provided upon notification of the DO;
- Standard and social deductions provided;
- Calculations of tax agents/taxpayers with the budget for personal income tax;
- Income accounting for personal income tax calculation.
If tax is overdeducted for an employee, then in the current period it will be calculated with a “minus”. If for the current month its total amount for an employee is negative, it will not be withheld and will not be accepted for offset against future payments. In settlement documents, personal income tax for offset can be seen on the “Payment Adjustments” tab. In the next period, the system will automatically reduce the withheld tax by the amount of the adjustment, but you can also return the tax using “Refund”.
Correct accounting of personal income tax in the system depends on the correct completion of registration with the tax authority in the department/organization card. Upon registration with the tax authority, relevant reports are collected in the ZUP. Based on the deadline for issuing income, the deadline for transfer is calculated, which is displayed in the registers when posting.
