For the successful development of the enterprise, it is necessary to use methods of remuneration that contribute to the creation of a business atmosphere and orient employees to increase their personal contribution to the success of the common cause. Mechanisms of financial motivation can be used as a basis for achieving these goals. In addition, the methods of remuneration used must comply with the requirements of the law.

The application solution provides automatic payroll and related taxes and fees in accordance with applicable law.

The application solution fully automates the complex of labor-intensive calculations with personnel, starting from the input of documents on actual production, payment of sick leave and vacations, and ending with the formation of documents for the payment of salaries and reporting to state regulatory authorities. The calculation of accruals and deductions regulated by law, the reflection of the results of calculations in the costs of the enterprise is automated.

The scheme of the main data movements in payroll is shown below.

The following steps can be distinguished in the calculation of wages:

• Occasionally, “conditionally permanent” personnel records information is entered into the information base, which is subsequently used in the calculations of accruals and deductions
• Within a month, documents are entered that characterize the labor indicators of each employee, as well as other documents and information that affect accruals and deductions (sick leave, etc.).
• After the end of the period, the actual calculation of the salary and related taxes and contributions is carried out. Based on the results of this calculation, data on the amounts payable to employees are generated.

The application solution provides the formation of the necessary paper documents, as well as paper and electronic reporting related to payroll.

Personnel Management

Personnel is the most valuable resource of any enterprise. The efficiency of the enterprise as a whole largely depends on competent personnel management. Qualified, proactive and loyal employees can significantly increase the efficiency of the enterprise.

Managing data on hundreds and thousands of employees, carrying out activities for the selection and training of personnel, assessing the qualifications of production and management staff, requires the use of software products that allow you to effectively plan and implement the personnel policy of the enterprise.

Personnel management is not limited to maintaining the personal files of employees and collecting relevant data. Business success requires a modern approach to the selection of personnel, the development of a system for motivating and evaluating the performance of employees. Regular analysis is required to identify general trends and to make rational use of the results obtained.

The applied solution is an automated tool for the personnel policy of an enterprise. The solution helps to assess the professional performance of each employee, identify the most promising people, rationally place personnel, establish effective incentives and a fair wage system.

The application solution automates the following areas of personnel management:

• personnel needs planning;
• solving the problems of providing business with personnel - selection, questioning and evaluation;
• personnel records and analysis of personnel;
• analysis of the level and causes of staff turnover;
• maintaining a regulated document flow.

Automation of personnel management is useful for all employees of the enterprise:

• The management will have full control over what is happening, set the structure of the enterprise and its constituent organizations, analyze the personnel, make management decisions based on complete and reliable information. Powerful analytical reports provide the user with information in arbitrary sections.
• The personnel department will receive a valuable tool for automating routine tasks, the ability to generate flexible reports on employees with various selection and sorting conditions.
• Employees of the enterprise will be sure that at any time they will be able to quickly receive the certificates they need, information about their vacation, personalized accounting data for the Pension Fund, and so on.

The book is devoted to the issues of practical work with the subsystem of payroll and personnel records of the solution "1C: Production Enterprise Management 8". The purpose of the book is to teach users to apply the functionality of the subsystem related to personnel management, keep personnel records and calculate regulated salaries, as well as generate regulated reporting in 1C: Manufacturing Enterprise Management 8.

The book discusses the mechanisms of a typical solution "1C: Production Enterprise Management 8" designed to automate business processes of working with employees of an organization: starting from the moment a potential applicant contacts the company, questioning, testing and selecting candidates, and ending with the calculation of employees' salaries, the calculation of taxes and obtaining the necessary reports.

A cross-cutting example is given in the form of an accessible step-by-step description of the actions necessary to solve a particular task within the subsystem.

The material is intended for users who have knowledge in the field of personnel accounting and payroll, but do not have the skill to work with the corresponding subsystem "1C: Manufacturing Enterprise Management 8" and "1C: Integrated Automation 8".

book price

book structure

Introduction

Chapter 1 Getting Started with a Subsystem

• First step: enter the program
• What is the program menu and other terms used
• Let's get acquainted with the interfaces of the program
• Set up additional rights to work with the program
• Fill in reference books-classifiers
  • Address classifier
  • Classifier of countries of the world
• Fill in the basic information about the enterprise and organization
  • Set up an accounting policy
  • We will form the structure of the enterprise and organizations
• Fill out the calendar and work schedules
  • Scheduled production calendar
  • Create work schedules

Chapter 2. Recruitment

• Determine the need for staff
  • Positions of the organization and enterprise
  • Let's open a new job
• Plan staff salaries
  • Labor cost planning
  • Set up accruals and deductions
  • Determine the proposed scheme of staff motivation
• We will write down the applications of candidates
  • Candidate Application
• Conduct a survey of candidates
• Correspondence with candidates
• Invite selected candidates for an interview
• We will process the recruitment of job candidates
  • Fill in information about the individual
  • Contact Information
  • Employees of organizations
  • Hiring for a company
• How much does it cost to find an employee
• Check the status of the staffing plan
  • Change in staffing plan status
  • Closing a vacancy

Chapter 3. Personnel accounting and personnel records of organizations

• Let's define the differences between personnel accounting and personnel accounting of organizations
• We will draw up the staffing of the organization
  • Staffing setup
  • Information about the staffing units of the organization
  • Unified form T-3
• Hiring employees for the organization
  • We will arrange admission to the organization on the basis of admission to the enterprise
  • We will arrange admission to the organization according to the directory "Employees"
• We will hire employees to work at the enterprise according to regulated accounting data
• Set up a list of responsible persons of the organization
• Let's start tracking vacations
  • We will plan vacations for employees of the enterprise
  • Enter information about the vacation
  • Vacation reports
• Let's start keeping track of vacations of employees of the organization
  • Set the organization's vacation schedule
  • We take into account the actual vacation of the organization
  • Checking the implementation of the vacation schedule
• Take parental leave
• Arranging business trips for employees
• We take into account other absences of employees of the organization
  • Absences and illnesses of employees of the organization
  • Return to work
• Let's see the planned personnel changes
• We will generate a report "Time sheet"
• Arranging employee training
  • Submit an application for training
  • Note the actual passage of training
  • Training Reports
• We will carry out certification of employees
• Arranging the transfer of an employee to another position
  • Personnel transfer of the enterprise
  • Personnel transfer of organizations
• Dismiss an employee by order of the administration
  • Dismissal of the enterprise
  • Dismissal from the organization
• We will generate reports on personnel management
  • Lists of employees
  • Regular arrangement
  • Personnel statistics
• Fill in the personal card of the T-2 employee
• We will generate reports on the number and staffing of employees of the organization

Chapter 4. Military registration of employees of organizations

• Fill in military registration data
• We will form notices to the military registration and enlistment offices
• Fill out the form number 6

Chapter 5

• Initial setup
• Execution of current operations
• Set up calculation types
  • Basic accruals of organizations
  • Additional accruals of organizations
  • Organization Holds
• Set up a base for calculating average earnings
• We will indicate the planned accruals and retention of employees
  • Accounting for planned accruals of employees of the organization
  • Accounting for planned deductions of employees of the organization
• We will create a contract for the performance of work
• We take into account the writ of execution
• We will draw up a loan agreement with an employee of the organization
• Let's calculate one billing period
  • Pay for employee travel
  • Let's enter the initial data for calculating the average earnings
  • We will issue a sick leave for pregnancy and childbirth
  • We take into account the absenteeism of the employee
  • Pay for work on public holidays
  • Pay for overtime hours
  • Register downtime in organizations
  • We will introduce individual work schedules
  • Fill out the timesheet
  • Pay for piece work
  • Calculate the salaries of employees of organizations
  • Arranging financial assistance for an employee
  • Issue a one-time deduction from an employee
  • We will arrange the payment of dividends
  • Check the need to recalculate documents
  • We will pay salaries to employees of the organization through the cashier
  • We will deposit unpaid amounts
• Let's calculate the next billing period
  • Let's use the "Absence Analysis" processing to track employee absenteeism
  • We will pay for the vacation of an employee of the organization
  • We will accrue benefits at the expense of the Social Insurance Fund at the birth of a child
  • Pay for parental leave
  • Pay sick leave for the past period
  • We will calculate and pay the advance
  • Calculate the bonuses for employees of the organization
  • Calculate the dismissed employee
  • Reversing the overtime calculation document
  • We transfer the amount of vacation pay to the employee's card
• Let's see the calculation results
  • Issue pay slips
  • Let's create a payroll
  • We will form a set of charges
  • Check the structure of debt to employees
  • We will analyze the accruals to employees
• Interaction of specialists in personnel accounting and payroll

Chapter 6. Calculation of tax on income of individuals

• Make a property tax deduction
• Entering data for personal income tax for an individual
• Consider additional options for accounting for personal income tax
• We will issue a VAT refund
• Recalculation of personal income tax
• We will form a tax card 1-NDFL
• We will issue a 2-personal income tax form to the employee

Chapter 7. Calculation of the unified social tax and contributions to the PFR

• Check the calculation types settings
• Let's see the rates of UST and PFR
• Features of calculating the UST and contributions to the Pension Fund for organizations paying UTII
• We will calculate the ESN
• We will create an individual card for the UST
• We will form an individual card for the OPS
• Completing the required reporting
  • Prepare a report on advance payments for UST
  • Prepare a report on advance payments to the FIU
  • Let's form a 4-FSS form

Chapter 8. Personalized Accounting

• Let's form a pack of ADV-1
• Let's form a pack of ADV-2
• We will generate information for submission to the FIU on a retired employee

Chapter 9

• We will draw up a scheme for reflecting salaries in accounting
• Let's set the methods for reflecting salaries in accounting
• Set up the reflection of calculation types in accounting
• We will enter information about accounting for the earnings of employees
• We will enter information about accounting for the earnings of employees of the department
• Let's form the postings
• Let's check the turnover of the account 70

Chapter 10. Calculation of wages of employees of the enterprise

• Calculate the salary of an employee
• We will transfer information about accruals for regulated accounting
• We will form a payroll for the enterprise
• We pay wages to the employee

To meet the needs of small companies, the number of which does not exceed sixty employees, with the main type of accruals "Salary" and work on a 40-hour work week, 1C has supplemented the functionality of the widely used 1C: Accounting 3.0 with the ability to work with personnel accounting operations. In this article, we will conduct a detailed review of the setup steps, as well as analyze in detail how payroll is calculated and paid in 1C Accounting 3.0.

Settings for accounting for payroll, taxes and contributions

The sequence of payroll in 1C Accounting 3.0, keeping records of calculations in this area and the implementation of subsequent payments initially require settings. Let's turn to the section "ZIK / Directories and settings / Salary settings / General settings", where they can be implemented.

And the first thing to do for this is to activate “In this program” in the group of switches “Accounting for payroll and personnel records are maintained”.

Settings for the conditions of accrual and payment of salaries

“ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Salary”.

• First you need to specify the "Method of reflection in accounting", which allows you to select a value from the "Wage accounting method" reference book. The specified method will be applied automatically if no other accounting method is specified for specific accruals or employees.

• Next, in the requisite "Salary paid" you must specify the date of payment of wages.

• In the case of depositing salaries, you will need to specify the method of reflecting depositors in the accounting in the "Write-off of deposited amounts" variable.

• If the company participates in the FSS pilot project, you need to select the "Payment of sick leave" attribute from the values ​​of the drop-down list.

Setting the inclusion of the function of calculating sick leave, vacations and writ of execution

“ZIK / Directories and settings / Payroll settings / Payroll”.

Activation "Keep a record of sick leave, vacations and executive documents" is responsible for the ability to work with such documents in the database as "Sick Leave", "Vacation", "Executive List", with the help of which the corresponding accruals will be implemented. Otherwise, all accruals will be made only by the document "Payroll".

Settings for insurance premium rates and premium rates for NC and PZ

"ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Tax and reporting settings / Insurance premiums".

Pay attention to the "Insurance premium rate" *, which allows you to add the value of the required rate from the "Types of insurance premium rates" directory.

If there are additional contributions in the company (a common practice for positions such as miners, pharmacists, flight crew members, etc.), it is necessary to check the box and enter data in the “ZIK / Directories and Settings / Salary Settings / General Settings / Accounting Procedure Salaries/Setting up taxes and reports/Insurance premiums/Additional contributions.

The procedure for calculating personal income tax

“ZIK / Directories and settings / Salary settings / General settings / Payroll accounting procedure / Tax and reporting / personal income tax settings”.

Set up line items for insurance premiums

"ZIK / Directories and settings / Salary settings / Reflection in accounting / Cost items for insurance premiums."

By default, taxes and deductions from the payroll are reflected in the cost accounts for the same cost item as the accruals from which the calculation was made. In this case, the attribute "Cost item accrual" is not filled. If you need to reflect in accounting insurance premiums or contributions to the Social Insurance Fund from the NC and PZ for cost items other than the cost item of accrual, you must specify the article in the "Cost item of accrual" variable to reflect the accrual, and in the "Cost item" variable indicate where reflect contributions.

Settings for the main types of accruals

"ZIK / Directories and settings / Payroll settings / Payroll / Accruals".

Some types of charges are already present in the program by default. It is also possible to add new types of accruals to the list of accruals by clicking the "Create" button (for example, "Compensation for unused vacation", "Monthly bonus", "Payment for time on a business trip").

Basic hold types settings

"ZIK / Directories and settings / Payroll settings / Payroll / Deductions".

"Retention on the writ of execution" is pre-installed in the program. The list of holds on the "Create" button can be expanded with categories such as:

• union dues;
• Performance list;
• Payment agent remuneration;
• Additional insurance contributions to the funded part of the pension;
• Voluntary contributions to the NPF.

"ZIK / Directories and settings / Payroll projects".

Data on the personal accounts of employees are entered in the section "ZIK / Salary projects / Entering personal accounts" or in the "Employees" directory using the link "Payments and cost accounting" in the "Personal account number" variable.

"ZIK / Directories and settings / Salary settings / Personnel records".

By means of the “Full” switch, personnel documents “Hiring”, “Personnel transfer” and “Dismissal” are created. If the "Simplified" switch is set, there are no personnel documents in the program, personnel orders are printed from the employee's card.

Conducting personnel documents

Before calculating the advance payment or salary, you must check the entry of personnel orders. If "Full" personnel records are set, then all documents can be found in the "ZIK / Personnel records" section. If personnel records are “simplified”, then all personnel information is contained in the “Employees” directory.

Calculation and payment of advance

If the advance payment is made directly from the cash desk, its calculation is carried out through the document "Statement to the cash desk". The advance payment through the bank is calculated in the document "Statement to the Bank". Both documents can be found in the ZIK/Salary section.

To automatically fill them* in the field "Pay out" select the value "Advance" and click on the button "Fill".

*Note that for the automatic filling of these documents, the requisite "Advance payment" in the personnel documents "Employment", as well as "Personnel transfer" with "Full" personnel records or a mark in the employee's card with "Simplified" is responsible.

The "Advance" props can be filled in one of two possible ways:

• Fixed amount;
• % of the tariff.

The fact of issuing an advance from the cash desk must be recorded using the document “Cash Withdrawal (RKO)” with the type of operation “Payment of wages according to the statements”, which was created on the basis of the document “Sheet to the cash desk”. The fact of the advance payment by the bank should be reflected by means of the document "Write-off from the current account" with the type of operation "Transfer of wages according to the statements", created on the basis of the document "Statement to the bank".

The document "Cash withdrawal" will generate postings Dt 70 - Kt 50.

Calculation of salaries, taxes and contributions for the month

In order for the payroll for the company's employees to be correctly displayed in the program, we fill out the document "Payroll", which is located in the "ZIK / Salary" section. Calculation is made by clicking the "Fill" button.

To conduct payroll in 1C, use the "Post" button.

The document "Payroll" will allow you to generate a number of postings:

Salary payment

Salaries can be paid to employees, both through the bank and from the cash desk at the place of work. For the first case, it is necessary to generate the document "Statement to the bank", for the second - "Statement to the cashier".

The fact of salary payment is recorded in the “Write-off from the current account”, if the salary payment was made through the bank, or with the help of the “Cash withdrawal” document, when the salary was paid from the cash desk.

The document "Write-off from the current account" generates postings Dt 70 - Kt 51.

Payment of taxes and contributions to the budget

You need to create a document "Payment order" with the type of operation "Payment of tax". The type of tax or contribution should be indicated in the "Tax" variable.

The document "Payment order" for the payment of taxes and contributions can also be issued through the assistant "Payment of taxes and fees". To do this, click on the button "Pay / Accrued taxes and contributions" in the journal of Payment orders. The fact of tax payment should be recorded in the document "Write-off from the current account" with the type of operation "Payment of tax", created on the basis of the document "Payment order".

We examined the procedure for calculating salaries for employees using the 1C software solution "1C: Accounting 3.0", created on the basis of the latest technological platform "1C: Enterprise". As mentioned at the beginning of this article, the capabilities of the program in this part are not designed to meet the needs of a large enterprise. When the staff exceeds 60 people, and you need to do payroll in 1C 8.3, it is more correct to reflect the payroll of employees using a specialized standard solution "1C: Payroll and Human Resources Management", which even in the basic version contains more detailed functionality and a detailed algorithm for calculating all kinds of payments to employees.

The application solution allows you to automate all the main types of payroll calculations used in enterprises, as well as related deductions, taxes and fees.

The most common forms of remuneration have been implemented: time-based (monthly, daily and hourly tariff rates) and piecework, as well as their modifications - piece-bonus and time-bonus forms of remuneration.

When applying time wages, it is enough to indicate the salary and schedule, accounting for hours worked, when registering an employee for work.

There is no need to specifically keep track of hours worked. Actual hours worked is calculated as the amount of planned time that the employee had to work in accordance with the schedule, minus documented deviations, for example, due to illness or vacation.

In the case of piecework wages, in order to calculate the amount of payment, it is necessary to register the actual volume of the employee's output every month using special documents - piecework orders. At the same time, it is also required to indicate the work schedule, because. it is needed for some other calculations.

Work schedules

To account for hours worked, the following types of work schedules can be used: shift, five-day, six-day. The application requires you to set the duration of the working week and hours of working time: working intervals during the day or shift minus the lunch break.

Autocompletion of the work schedule calendar is also available, taking into account national holidays, reflecting working days, shortened pre-holiday days and postponed non-working days. The list of national holidays is included in the information base.

Charges and deductions

All accruals of the enterprise are divided into 2 large groups:

Basic accruals are accruals with a certain period of validity (payment for periods of absence of an employee, etc.).

Additional accruals are accruals with the same date of accrual, such as dividends or bonuses.

The configuration includes a complete set of pre-installed types of accruals and deductions. For example, there are accruals for various types of vacations and several types of downtime, alimony deductions, etc. It is possible to add an unlimited number of custom types of deductions and accruals.

Methods for calculating basic charges:

piecework for the actual period of the accrual;

at the tariff rate (daily, monthly or hourly) for the actual period of validity of the accrual;

fixed amount;

on average earnings for vacation on calendar days;

on average earnings for the calculation of benefits for temporary disability;

by average earnings for vacation when calculated from working days;

percentage (of the amount of the established basic accruals);

by average earnings;

child care allowance for up to 1.5 years or up to 3 years;

Deductions can be calculated in the following ways:

as a percentage (of the amounts for basic accruals);

according to executive documents (with a decrease in the amount of basic accruals for tax collections);

in a fixed amount.

Payroll Process

After entering into the information database about the current production of employees, about deviations from schedules, about one-time deductions and accruals, the calculation of wages and related charges is made directly.

To calculate the salary, the document "Payroll to employees of the organization" is used.

The application allows you to create paper printed forms of all types related to payroll: payroll, pay slips, etc.

The payment of salaries is made using the document "Salary payable to the organization".

Transfer of salaries to bank cards of employees

To distribute salaries among employees' card accounts, a special data exchange mechanism is implemented in the configuration - a joint development of 1C and Sberbank of the Russian Federation. The exchange of information on the amounts of transferred wages is carried out using the XML standard. Such a mechanism makes it possible to transfer to the bank the information in electronic form required to open the employee's salary accounts, receive confirmation from the bank about their opening with the required parameters of the accounts of the organization's employees, and then organize periodic payroll to the bank card account.