Payroll. Automation of payroll accounting Comprehensive automation 1c payroll algorithm

As part of personnel and salary management, you can:

maintain a staffing table,
maintain work and vacation schedules,
take into account the working hours of employees,
form a wage fund,
arrange receptions, transfers, dismissals of employees,
reflect changes in working conditions,
keep military records,
calculate the salary,
carry out settlements with employees,
generate regulated personnel reporting.

Staffing table

To form the staffing structure and the total number of the organization, the staffing table is maintained. Its use reflects:

formation of a unified form T-Z;
reception and transfer of employees;
automatic generation of a list of charges and their size when accepting and transferring employees;
control over the execution of personnel orders and their compliance with the staffing table, over the size of salaries and additions in the form of a range of values (minimum and maximum);
analysis of the compliance of the actual staffing with the staffing table (plan);
description of the place of work, in addition to the position, by the category (category) of this position;
determination for the unit whether it has been formed or has already been disbanded, for the position - whether it is included in the staffing table or has already been excluded.

The staffing table is created automatically according to the current arrangement of workers.

When a subdivision provides for two or more identical positions and working conditions do not differ, then they are described with one position, indicating the number of staff units.

You can specify a non-integer (fractional) number of staff units.

You can maintain a staffing table, both with saving the history of changes, and without saving. If the history of changes is saved, then the determination of whether the divisions have been formed and whether the positions are included in the staffing table is carried out automatically according to the approved staffing table. This information is displayed in the corresponding cards, but is not available for direct editing.

Thanks to special documents, new positions in the staffing table, changes in conditions and the closure of existing ones are described.

Personnel accounting

The applied solution provides for the possibility of keeping records of the company's employees. The employees are individuals with whom an employment contract has been concluded in accordance with the Labor Code of the Russian Federation.

To keep records of employees, the following options are provided:

placing the data of the new employee in the information base;
drawing up an employee's card indicating his full name, date of birth, gender, TIN, SNISL;
filling in additional information about the employee within the framework of his personal card (family, education, qualifications, seniority, income tax, etc.); additional information is filled in by clicking on the hyperlinks.

The personal card of an employee of the enterprise provides access to all his data (personnel documentation, labor activity, accruals, deductions, personal data, etc.).

For each employee entered in the information base, the following operations can be reflected:

Recruitment- the moment of concluding an employment contract with an employee is recorded, this is required to draw up an appropriate order for hiring a person in a unified form T 1.
HR translation- allows you to register changes in working conditions (transfer to another position, to another department, change in the work schedule, terms of remuneration, method of calculation or the amount of advance payment).
Start-up data- allow you to register planned charges. They are automatically applied to an employee of the enterprise every month or at a different frequency during full payroll calculation.
Change in wages- reflects all changes in the current planned charges of the employee, as well as other conditions of remuneration, the method of calculating the advance. The use of charges allows you to keep track of the employee's working time.

It is possible to record various types of charges. So, to record the employee's working time, the following types of charges can be reflected:

salary payment - the size of the monthly salary for a fully worked month is fixed;
salary payment by hour - when calculating the amount of salary, time in hours is taken into account;
payment at the hourly rate - the size of the hourly rate is reflected;
payment according to the daily tariff - the daily tariff rate is indicated;
piecework earnings - the size of the hourly wage rate is reflected.

In addition, the program allows you to reflect other accruals: an allowance for harmful working conditions, for length of service, monthly bonuses, etc.

Planned payroll for employees

There is a possibility of planning the payroll of an employee, taking into account his planned charges. This is necessary for the subsequent analysis of the employee's payroll throughout the enterprise or a separate division.

The application solution provides a number of possibilities for optimizing the work on planning the employee's payroll:

the ability to conduct various analyzes using analytical reports;
payment of an advance payment as a percentage of the tariff;
use to determine the amount assigned to the employee for the additional payment for the combination of positions;
the use of the aggregate tariff rate, which includes percentages and other indicators, when calculating the employee's tariff rate.

The calculation of the size of the employee's payroll is automatic based on known charges and can be edited manually.

Changes in working conditions

In the applied solution, it is possible to reflect changes in the remuneration conditions for several employees at once:

combining positions - calculating an additional payment for combining several positions by an employee, expanding service areas, increasing the amount of work, fulfilling the duties of a temporarily absent employee in parallel with their main duties;

additional payment up to average earnings - the appointment of an additional payment to an employee in the event of a temporary transfer to a less paid position, provided for by law or a collective agreement;
indexation of earnings - a reflection of the increase in the salaries of employees of an enterprise or its subdivision after the indexation of their tariff salaries from the beginning of the month;
change in planned charges - a reflection of changes in the conditions of remuneration of several subordinates;
change in advance - reflects the change in the amount of advance payment to all employees of the enterprise, department or individual employees;
moving to another department - serves to reflect the fact of mass movement of employees between departments of the organization; orders are formed according to the unified form T 5, a separate order is formed for each employee.

Dismissal

Upon termination of an employment contract with employees, an appropriate order is drawn up in the unified form T 8.

Wages cease to be calculated from the date following the date of termination of the employment contract.

The dismissed employee will no longer be taken into account when generating reports for the periods following the date of dismissal.

Upon termination of an employment contract with an employee, the final settlement takes place and a note is formed on its basis - settlement in the unified form T 6:

calculation of the due wages for the period of the month worked until the day of dismissal;
compensation for unused days of the main vacation, as well as additional holidays;
accrual of severance pay in cases established by law;
formation of a statement for the payment of accrued amounts in the inter-settlement period.

After dismissal, an employee may be credited with earnings for the period of employment. To account for the fact of payments to former employees, data on dismissal are used.

For the analysis and optimization of personnel records and the planned labor fund, analytical reports are provided:

personal cards T-2;
personal data of employees;
staff members;
dismissed personnel, etc.

Military registration

The organization has automated the maintenance of military records of employees. Records are kept and information about military registration is kept.

On their basis, information is also automatically filled in to the appropriate section of the employee's personal card.

Also, a record is kept of persons who are in the military register, booked for the enterprise for the period of mobilization and wartime.

The applied solution provides a number of possibilities for maintaining military records that meet the requirements of the methodological recommendations of the General Staff of the RF Armed Forces:

an order on the organization of military registration of citizens, including the reservation of persons in reserve;
a work plan for the implementation of military registration and booking of citizens who are in reserve;
a receipt from an employee on the acceptance of a military registration document;
information about the citizen who is subject to military registration;
information about changes in marital status, education, place of work, position, place of residence;
a list of persons in reserve for the possibility of verifying the registration information on military registration contained in the personal cards of employees;
list of males aged 15 and 16;
information about citizens who are on the military register, as well as about persons who are obliged to be on the military register, but not included in it.

To maintain military records of reserved citizens, special reporting forms are assumed, which are regulated by regulatory enactments. For example, a report on the number of people booked and working.

In order to optimize the maintenance of military records and the preparation of regulated forms, analytical reports are provided:

analysis of military registration cards;
changes in the personal data of employees;
hired and dismissed employees liable for military service, etc.

With the help of these reports, you can maintain up-to-date data on persons liable for military service and employees of draft age.

Control over the recruited and dismissed employees subject to conscription is carried out using the "Draftee" report.

The organization can organize a special military registration of booked persons. For example, the company has positions of flight crews, seafarers, etc.

These specialists can be reflected in the booking reports. These reports are generated taking into account the data in the personal cards of employees.

Data on the number of employees, as well as the citizens booked, is reflected in the report "The number of employees and booked citizens."

Data on the total number of employees, the number, percentage of booked and assigned to the troops are reflected in the report "Report on the number of citizens in the reserve."

Information on the provision of the organization with labor personnel for the period of mobilization and for wartime is reflected in the report "Analysis of the provision of labor resources".

Time tracking

Keeping records of the working time of employees of the enterprise makes it possible to draw up a timesheet according to the unified form T 13 and automatically calculate the time wages.

A work schedule can be assigned to each employee when hiring or reshuffling. It can be replaced with an individual schedule for a specific month.

Deviations of the actual time from the planned one are recorded in the appropriate tool - the time sheet. Recorded variances can be used to calculate charges for variance periods.

Time tracking of full-time employees is carried out in work schedules, which can be both general and individual. When a person is hired or for personnel changes, a general schedule is indicated.

An individual schedule is assigned personally.

Work schedules are filled out taking into account the regulated federal or regional production calendar.

With the help of work schedules, you can keep track of evening and night hours of work.

It is possible to fill in schedules with part-time or cumulative time tracking.

The data on the accounting of working hours are reflected in the report "Time sheet" in the unified form T 13.

Accruals

In the applied solution, you can register amounts for various types of charges.

Among the typical charges:

piecework and time wages;
awards and bonuses;
compensations, incentive payments, various kinds of allowances;
sick leave;
payment of vacation pay, etc.

The list of charges can be expanded if necessary.

All assignments for accruals are used in special documentation to reflect various kinds of operations:

sick pay;
sick leave without payment;
maternity leave;
payment of vacation pay;
vacation compensation;
absenteeism;
payment of travel expenses;
additional payment for combining positions;
failure to appear for unknown reasons;
piecework wages;
awards;
allowances and time wages.

Accruals are made in accordance with the calculation formula:

at a monthly, daily or hourly rate;
a fixed amount;
as an allowance for caring for children up to 1.5 years old;
piece-rate for the actual period of validity of charges;
by the average wage for vacation on calendar days;
additional payment up to average earnings, etc.

Inter-settlement accruals and payments

You can work with accruals accrued not according to personnel documents, but according to specialized ones.

Employees can receive both an annual and a one-time bonus.

Also, employees can be credited with material assistance, for example, in connection with the birth of a child.

The opportunity is provided to record the receipt by the employee of unit income from the employer, which is not wages. This can be compensation for the use of a personal car for work purposes.

Retention

The applied solution can reflect various types of deduction operations:

insurance contributions to state and non-state PF;
union dues;
withholding under a court order of execution or under an agreement on the payment of alimony.

Deductions are calculated in different ways:

fixed amount;
percentage of wages, living wage;
share of salary, living wage.

For employees absent from the workplace, you can keep a separate record.

The fact that employees are absent from work can be reflected through various operations:

vacation;
sick leave;
business trip;
Holiday to care for the child;
unpaid leave;
vacation on average earnings;
absenteeism.

The absence of employees at the workplace is recorded in special documents of the applied solution.

Payroll calculation

The applied solution contains a universal tool for calculating wages in accordance with the accounting policy of the enterprise and the specifics of its work.

The calculation of employee remuneration is associated with other calculations:

payment under civil contracts;
deductions for writ of execution and voluntary insurance premiums;
withholdings for repayment of loans;
withholding personal income tax;
accrual of insurance premiums.

Along with the wages earned, monthly or quarterly bonuses can be assigned.

The amount of salary and insurance premiums accrued to an employee can be attributed to various costs. All reflection methods have their own expense item and analytics. Costs are allocated according to the rules that are established for the expense item.

Earned wages for accounting as part of costs can be assigned to operational accounting using the tool "Reflection of earned wages in financial accounting". The document allows you to reflect the operations of accrual, deduction, personal income tax, contributions.

Payment of wages

Taking into account various charges and deductions, the amount due to be paid is formed. In the application solution, you can prepare salary slips for paying this money. For this, the lists of the company's employees are automatically filled in and the corresponding printed documents are generated.

The statements can be formed without preliminary calculations of the amounts and their accrual, for example, for the payment of an advance.

The amounts due for payment to employees can be paid in cash or by bank transfer.

Payment of wages can be carried out in several ways, depending on the place of payment:

enrollment on a salary card;
transfer to a bank account;
payment through the cashier;
payment through a distributor, in the role of which may be the heads of departments.

Registration of payments to employees of the enterprise is accompanied by the formation of printed or electronic forms of documents.

Registration of the payment of wages can be accompanied by various operations:

advance payment;
payment in the inter-settlement period;
payment of wages for the month.

The accounting of depositors is carried out using the appropriate tools: depositing wages, payment of deposited wages, writing off deposited wages.

Information on accounting of depositors is used to generate the report "Book of accounting of depositors".

Mutual settlements with employees

The opportunity is provided to keep records of loans issued to employees. Loans can be issued immediately in whole or in parts - in tranches. Loans can be repaid in parts or in whole through deduction of amounts from salaries. Employees are given the opportunity to repay the loan at any time.

Keeping records of loans issued to employees implies:

registration of the conditions for the provision of a loan by the organization;

fixing the fact of a one-time loan issuance;
fixing the fact of issuing a loan in separate tranches;
reflection of changes in the terms of the contract;
fixing the fact of the return of the loan by the employee.

The amount of accrued payments for the use of hired funds, as well as amounts due to repayment of interest and principal, material benefit and the corresponding personal income tax are calculated automatically.

When calculating interest for the use of borrowed funds, the actual daily balance of outstanding debt is taken into account, taking into account the amounts returned.

Calculation of taxes and contributions

You can keep records of income and accruals of mandatory insurance premiums, as well as prepare the corresponding reports.

To report on insurance premiums, it is necessary to register the deductions of contributions to off-budget funds separately by type of payment.

Personal Income Tax (PIT) is calculated using various instruments.

For the calculation of personal income tax and the formation of tax reporting, the classifier of types of income (personal income tax) is used. The opportunity is provided to take into account social deductions, in addition to property and standard deductions for personal income tax. Social deductions are recorded automatically in the amount of deductions of insurance premiums made to a state or non-state pension fund.

Personal income tax that was withheld from the employee in previous periods can also be recalculated, and the excessively withheld personal income tax can be returned on the basis of a statement from the employee.

For calculating personal income tax, income accounting can be adjusted. You can reflect the receipt of income not related to wages.

The applied solution provides the ability to generate personal income tax reporting, including for presentation to the tax office.

There is a possibility of forming personalized accounting information of the Pension Fund:

employee personal data;
information about seniority, including special types of seniority, which give the right to early pension accrual;
information on insurance premiums, incl. voluntary insurance contributions.

Data can be generated in printed or electronic form.

To submit reports to the territorial body of the pension fund of the Russian Federation, you can use the service "1C-Reporting"

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. The mechanisms of financial motivation can be used as a basis for achieving these goals. In addition, legal requirements must be complied with in the methods of remuneration used.

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

Code	Name	Recommended retail price, rub.
4601546063830	1C: Integrated Automation 8	39 500	Buy
4601546092625	1C: Comprehensive automation 8 for 10 users + client-server	99 500	Buy
4601546080875	1C: Enterprise 8. Client license for 1 workplace	6 300	Buy
4601546080882	1C: Enterprise 8. Client license for 5 workplaces	21 600	Buy
4601546080899	1C: Enterprise 8. Client license for 10 workplaces	41 400	Buy
4601546080905	1C: Enterprise 8. Client license for 20 workplaces	78 000	Buy
Other licenses for 1C: Enterprise 8

Calculation and payment of salaries

In the applied solution, almost all types of payroll calculations used in self-supporting enterprises and associated deductions, taxes and contributions are automated.

To use the time-based wages of an employee, it is enough to indicate the amount of remuneration and the schedule according to which the hours worked will be taken into account when applying for a job.

If, as a result of personnel changes, the employee's work schedule changes, then such events must be documented in the information base.

The work schedules used to track hours worked can be of the following types: five-day, six-day and shift. In the configuration, it is necessary to indicate the duration of the working week and the hours of working time: intervals of work during the working day or shift with the exception of the lunch break. For example, for a 40-hour work week and a five-day work schedule, the working hours can be as follows: from 8-00 to 12-00 and from 13-00 to 17-00 (here it is assumed that the lunch break takes time from 12-00 until 13-00).

Provides for automatic filling of the current calendar of the work schedule, taking into account national holidays, which reflects working days, shortened pre-holidays and postponed days of rest. The list of national holidays is stored in the information base.

All charges of the organization are combined into two large groups:

Basic charges are charges that have a validity period (payment at tariff rates, payment for periods of absence of an employee, etc.).
Additional accruals are accruals characterized by the same accrual date, for example, premiums or dividends. These charges, however, can be calculated based on the amounts previously charged for the basic charges.

The configuration contains a sufficient set of predefined types of charges and deductions. In particular, there are accruals for several types of vacations and several types of downtime during working hours, deduction of alimony, etc. But users can add an unlimited number of their own types of accruals and deductions.

Basic charges can be calculated in the following ways:

at the tariff rate (monthly, daily or hourly) for the actual period of validity of the charge;
piece-rate for the actual period of validity of the accrual;
a fixed amount;
by average earnings for vacation on calendar days;
according to the average earnings for vacation when calculating from working days;
by average earnings for calculating benefits for temporary disability;
by average earnings (for example, to pay for business trips);
as an allowance for caring for a child up to 1.5 years old;
as an allowance for caring for a child up to 3 years old

Additional charges can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);
a fixed amount.

Retentions can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);
for withholding on executive documents (i.e. with a preliminary reduction in the amount of basic charges by the amount of taxes);
a fixed amount.

After entering into the information base information about deviations from the work schedule, about one-time charges and deductions, you can actually calculate wages and related charges.

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

The configuration automatically copes with difficult situations when information about the reasons for the absence of an employee is entered several times. When registering the absence of an employee for an unexplained reason, the salary for the period of absence will not be charged, but if later he brings a sick leave for this period, then at the next salary he will be charged for sick leave for the days of illness.

In organizations with a large staff of employees, it is convenient to calculate salaries and other charges not for all employees at once, but for departments. And if the organization is so large that several configuration users are involved in payroll accounting - payroll calculators , then each calculator can be assigned a specific division with the introduction of this information in the information base. If you specify a calculator when generating documents, then only those employees who are served by the specified calculator will be automatically entered in the tabular section.

To prepare the salary payment, the document "Salary to be paid to the organization" is used.

To distribute the salaries transferred to the bank among the card accounts of employees, a special information exchange mechanism is proposed, developed by 1C in conjunction with the Sberbank of the Russian Federation. The exchange of data on the transferred amounts of wages is carried out using XML files. The proposed mechanism makes it possible to electronically transfer to the bank the information necessary to open the employee's card accounts, receive confirmation from the bank about their opening with the necessary parameters of the card accounts of the employees of the organization, and then organize the regular crediting of salaries to card accounts.

Payroll taxes and contributions

The application solution provides automated calculation of taxes and contributions related to wages. Initial information for each type of calculation is contained in the description of the type of accrual.

When registering the document "Payroll to employees of the organization", the amounts of personal income tax to be withheld are calculated automatically for each employee, taking into account the information about his benefits contained in the infobase. The calculation results are displayed on the corresponding tab.

The calculation of insurance premiums is included in a separate document. Filling in the tabular section of the document and the actual calculation are performed automatically using the initial information contained in the document "Payroll to employees of organizations" and other similar documents.

The user can manually correct the results of the automatic calculation of taxes and contributions.

The configuration provides the formation of all necessary reports on insurance premiums and personal income tax in electronic and paper form.

Personalized accounting for the FIU

Each employee of the enterprise must be insured in the Pension Fund of the Russian Federation, which ensures his pension rights. Individual (personified) accounting is the accounting of information about each employee of the enterprise in the system of the Pension Fund of the Russian Federation. Personalized accounting is carried out in the process of all labor activities of the insured person.

In configuration 1C: Integrated Automation 8 the requirements of the pension legislation are fully taken into account. Personalized accounting is implemented as an integral part of regulated reporting.

In the applied solution, personalized accounting is organized in accordance with the Federal Law "On individual (personified) accounting in the compulsory pension insurance system" and other regulatory documents. The configuration provides automatic filling of the following forms with information about the insured persons - employees of the organization, which are required for submission to the Pension Fund authorities:

personal data of employees - forms ADV-1, ADV-2 and ADV-3;
information about seniority - SZV-K.

Employees' personal data are generated for transfer to the Pension Fund branch as needed. In the case of hiring new employees, forms ADV-1 are created, when the personal data of employees are changed - forms ADV-2, if employees lose insurance certificates - forms ADV-3.

The configuration provides automatic generation of information on the amounts of accrued insurance contributions that must be submitted to the Pension Fund office at the end of the year, as well as when the employee reaches retirement age:

Form SZV-4-1 - about employees who, during the reporting year, had any conditions for the appointment of an early retirement pension, or, if necessary, separate periods of work, periods of childcare, etc .;
forms SZV-4-2 - about employees who do not have conditions for early assignment of retirement pension during the reporting year.
The listed forms can be generated both in paper and in electronic form.

Managerial salary

In addition to the regulated salary, the configuration provides the ability to calculate managerial salaries for the employees of the enterprise. Managerial and regulated salaries can be related to each other as follows:

the managerial salary for the employee is not specially calculated - while his regulated salary is considered the managerial salary;
the management salary is calculated in addition to the regulated salary;
managerial salary and regulated salary are calculated independently of each other; at the same time, payments of the regulated salary are recorded simultaneously and like payments of the managerial salary.

The managerial salary may differ from the regulated salary by algorithms and calculation execution time.

The structure of the managerial salary is made up of accruals and deductions. The list of accruals and deductions for each employee is established when registering hiring and personnel transfers.

Management accruals and deductions can be used as elements of employee motivation schemes. Each specific motivation scheme is matched to a combination of department and position.

And in the personnel document, each employee is also assigned a division and a position. Therefore, a user filling out a personnel management accounting document can choose one of two options for filling out the list of accruals and deductions:

lists of management charges and deductions are filled in manually for each employee specified in the document;
lists of accruals and deductions are filled in automatically according to motivation schemes, which are preliminarily drawn up for combinations of positions and divisions.

The specific values of the amounts of management charges and deductions are established in the document of remuneration.

The procedure for calculating the managerial salary is slightly simpler than the procedure for calculating the regulated salary. The main document for calculating managerial salaries is the "Salary payable" document, which is generated and filled out in an automated way.

The fact of payment of the management salary is recorded by the payroll and cash outflow orders, which are reflected in the management accounting.

Mutual settlements between employees and the enterprise are accounted for in the currency of management accounting, although the payments themselves can be made in arbitrary currencies. For reflection in mutual settlements, the currency of payment will be converted into the currency of management accounting.

With the help of the program 1C 8.2 Complex automation it is quite convenient to calculate wages. Today we will look at the algorithm for calculating wages and insurance premiums.

To calculate wages necessary:

1. In the interface "Payroll of organizations" go to the menu "Payroll" - "Payroll".

2. Using the "Add" button, create a new document.

3. Make sure that the right organization is selected and that the correct payroll month has been set.

4. Above the tabular section, click the "Fill" button and select the desired filling method (usually "For all employees").

5. After the list of employees appears in the tabular section, click the "Calculate" button (recommended calculation method: "Calculate (full calculation)). Check the data that appears.

If you are calculating wages for the first time, then, most likely, the program will ask you for a work schedule. You can fill in the work schedule in the same interface, the "Enterprise" - "Work Schedules" menu. The schedule is filled in automatically by clicking on the "Fill in the schedule" button. To change the parameters of filling the schedule, for example, you can select the mode of operation "One day in two" by clicking on the button "Change the parameters of filling the schedule".

6. Payroll and personal income tax on this end by pressing the "OK" button.

Moving on to accrual of insurance premiums.

1. To calculate insurance premiums, go to the menu "Taxes and contributions" - "Calculation of insurance premiums". Create a new document using the "Add" button.

2. Select your organization, check the month of accrual and press the "Fill in and calculate" button.

In the event that this was not done in advance, you will need to check or set the current rates of insurance premiums. This can be done in the "Account Manager" interface. In the menu "Accounting settings" - "Setting up payroll and personnel management", you must select the "Insurance premiums" tab. Here, in the appropriate lines, you must set the rates of insurance premiums and the maximum value of the base of insurance premiums. Also, do not forget to set the rate of insurance premiums to the FSS against accidents and occupational diseases at the bottom of the table. "Confirm the entered data with the" Apply "button.

3. We carry out and close the document "Calculation of insurance premiums".

In order for the introduced documents reflected in the accounting you need to do the following:

1. We go to the menu "Payroll" - "Reflection of salaries in the regulation."

2. Create a new document using the "Add" button.

3. Choose the right organization and month.

4. Click the "Fill" button. In the lines reflecting the calculation of salaries and insurance premiums, in the field "Subconto Dt" we substitute the cost items "Salary" and "Contributions", respectively.

5. Draw and close the document with the "OK" button.

After these procedures, the corresponding accruals can be seen on accounts 70, 68 and 69 in the balance sheet.

To meet the needs of small companies, the number of which does not exceed sixty employees, with the main type of salary accruals and work on a 40-hour work week schedule, 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 salaries are calculated and issued in 1C Accounting 3.0.

Settings for Payroll, Tax, and Contribution Accounting Options

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

And the first thing that needs to be done for this is to activate “In this program” in the “Payroll accounting and personnel records” group of switches.

Settings for the conditions of accrual and payment of salaries

"ZIK / Reference books 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 directory "Method of accounting for salaries". The specified method will be applied automatically, unless a different accounting method is specified for specific accruals or employees.

Further, in the requisite "Salary is paid", you must specify the date of payment of the salary.

In the case of salary deposit, you will need to set the way of reflection in the accounting of depositors in the "Write-off of deposited amounts" variable.

If the company participates in the pilot FSS project, you need to select the "Sick leave payment" variable from the values of the drop-down list.

Configuring the inclusion of the function for calculating sick leave, leaves and writs of execution

"ZIK / Reference books and settings / Salary settings / Payroll calculation".

Activation "Keep records 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 order", with the help of which the corresponding charges will be realized. Otherwise, all accruals will be made only by the "Payroll" document.

Settings of rates of insurance premiums and rates of premiums for NS and PZ

"ZIK / Reference books and settings / Salary settings / General settings / Payroll accounting procedure / Setting up taxes and reports / Insurance premiums".

Let's pay attention to the "Rate of insurance premiums" *, which allows you to add the value of the required rate from the directory "Types of rates of insurance premiums".

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 the data in "ZIK / Directories and settings / Salary settings / General settings / Accounting procedure salaries / Setting up taxes and reports / Insurance premiums / Additional premiums ”.

The procedure for calculating personal income tax

"ZIK / Reference books and settings / Salary settings / General settings / Payroll accounting procedure / Setting up taxes and reports / personal income tax".

Set up cost items to show premiums

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

By default, taxes and deductions from payroll are reflected in the expense accounts for the same cost item as the accruals from which the calculation was made. In this case, the variable "Accrual cost item" is not filled in. If you need to reflect in accounting insurance premiums or contributions to the FSS from NS and PZ for cost items different from the accrual cost item, you must specify the item in the "Cost item accrual" variable to reflect the accrual, and in the "Cost item" variable indicate where it should come from reflect contributions.

Settings for the main types of charges

"ZIK / Reference books and settings / Salary settings / Payroll / Accruals".

Some types of charges are already present in the program by default. It is 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”).

Main hold settings

"ZIK / Reference books and settings / Salary settings / Salary calculation / Retentions".

"Holding on executive document" is pre-installed in the program. The list of deductions by clicking the "Create" button can be expanded by such categories as:

Union dues;
Performance list;
Paying agent remuneration;
Additional insurance contributions for the funded part of the pension;
Voluntary contributions to NPFs.

"ZIK / Reference books and settings / Salary projects".

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

"ZIK / Reference books and settings / Salary settings / Personnel accounting".

Using the "Full" switch, personnel documents "Recruitment", "Personnel transfer" and "Dismissal" are created. If you set the "Simplified" switch, there are no personnel documents in the program, personnel orders are printed from the employee's card.

Carrying out personnel documents

Before calculating the advance payment or salary, it is necessary to check the input of personnel orders. If "Full" personnel accounting is installed, then all documents can be found in the section "ZIK / Personnel accounting". If personnel accounting is "simplified", then all personnel information is contained in the directory "Employees".

Accrual and payment of advance payment

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

For their automatic filling * in the "Pay out" field, select the "Advance" value and click on the "Fill" button.

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

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

Fixed amount;
% of the tariff.

The fact of issuing an advance from the cash register must be recorded through the document "Cash withdrawal (CSC)" with the operation type "Payment of wages according to sheets", which was created on the basis of the document "Statement to the cash desk". The fact of an advance payment by the bank should be reflected by means of the document "Write-off from the current account" with the operation type "Transfer of wages according to the sheets", created on the basis of the document "Statement to the bank".

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

Calculation of salaries, taxes and contributions for the month

To ensure that the payroll of the company's employees is displayed correctly in the program, we fill in the “Payroll” document, which is located in the “ZIK / Salary” section. The accrual is made by clicking the "Fill" button.

To carry out salary calculation in 1C, use the "Post" button.

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

Payment of wages

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 form a document "Statement to the bank", for the second - "Statement to the cashier".

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

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

Payment of taxes and contributions to the budget

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

The document "Payment order" for the payment of taxes and fees can also be drawn up through the assistant "Payment of taxes and fees". To do this, in the journal of Payment orders, click on the button "Pay / Accrued taxes and contributions". The fact of payment of tax should be recorded in the document "Write-off from the current account" with the transaction type "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 make payroll in 1C 8.3, it is more correct to reflect the payroll of employees using a specialized standard solution "1C: Payroll and Human Resource Management", which even in the basic version contains more detailed functionality and a detailed algorithm for calculating all kinds of payments to employees.

"1C: Salary and Personnel Management 8.0" is a mass-use program for the complex automation of payroll and the implementation of personnel policy of enterprises and organizations. It is successfully used in personnel services and accounting departments, as well as in other departments, whose task is to organize the effective work of personnel.

"1C: Salary and Personnel Management 8.0" is a ready-to-use solution that takes into account the requirements of legislation, the actual practice of enterprises and global trends in the development of methods of motivation and personnel management.

The applied solution "1C: Salary and Personnel Management 8.0" automates the solution of the following tasks:

payroll preparation;

management of financial motivation of personnel;

calculation of taxes and contributions from the wage fund regulated by the legislation;

reflection of accrued wages and taxes in the costs of the enterprise;

management of cash settlements with personnel, including escrow;

personnel accounting and personnel analysis;

automation of personnel records management;

planning staffing needs;

providing business with personnel;

management of competencies, training, certification of employees;

effective planning of personnel employment.

The subject area automated by the application solution "1C: Salary and Personnel Management 8.0" is illustrated by the following diagram.

Scheme 2.1 - Subject area

The program allows you to keep records in a single information base on behalf of several organizations - legal entities, as well as individual entrepreneurs, who, from the point of view of business organization, constitute a single enterprise.

The program maintains two types of accounting in parallel: managerial and regulated. Management accounting is kept for the enterprise as a whole, and regulated accounting is kept separately for each organization.

The program "1C: Salary and Personnel Management 8.0" will be useful to all employees of the company without exception.

The management will have full control over what is happening, set the structure of the enterprise and its constituent organizations, analyze the staff, make management decisions based on complete and reliable information. Powerful analytical reports provide the user with information in arbitrary sections.

The HR department will receive a valuable tool for automating routine tasks, including questioning and preparing reports on employees with different 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 in the Pension Fund, etc.

Submission of regulated reporting to government agencies will become a much less time-consuming process. This is especially true for information for personalized accounting of the Pension Fund (SZV-4, ADV-11) and reporting on personal income tax (2-NDFL).

"1C: Salary and Personnel Management 8.0" was created on the technological platform of the new generation "1C: Enterprise 8.0", which provides high flexibility, customization, scalability, productivity and ergonomics of applied solutions. The package of delivery of the software product includes a typical configuration "Salary and Personnel Management".

For the purpose of accounting, the joint work of the program "1C: Salary and Personnel Management 8.0" with the program "1C: Accounting 8.0" was provided.

In the applied solution, almost all types of payroll calculations used in self-supporting enterprises and associated deductions, taxes and contributions are automated. The main forms of remuneration have been implemented: time-based (using monthly, daily and hourly tariff rates) and piecework forms of remuneration, as well as their variants - time-bonus and piece-bonus forms of remuneration.

If, as a result of personnel changes, the employee's work schedule changes, then such events must be documented in the information base.

There is no need to keep track of the hours worked. The actual time worked will be calculated as the amount of planned time that the employee should have worked according to the schedule, minus the documented deviations from this schedule, when the employee was absent during the working hours specified in the schedule, for example, due to vacation or illness.

In case of piecework wages, in order to calculate the amount of earnings, it is necessary to register monthly the actual output of the employee with special documents - piecework orders. But the work schedule is also required to be indicated, since it is used in some other calculations.

Time tracking

The work schedules used to record the hours worked can be of the following types: five-day, six-day, shift and, in addition, individual.

In the configuration, it is necessary to indicate the duration of the working week and the hours of working time: intervals of work during the working day or shift with the exception of the lunch break. For example, for a 40-hour work week and a five-day work schedule, the working hours can be as follows: from 8-00 to 12-00 and from 13-00 to 17-00 (here it is assumed that the lunch break takes time from 12-00 until 13-00).

The configuration supports summarized work time schedules, as well as reduced work time schedules.

It is possible to enter detailed and / or summary timesheets as primary documents, the data of which is used further when calculating wages; in this case, the hours worked are determined according to the timesheet data, while the existing work schedules will be used only to determine the standard amount of working time.

When forming the time sheet according to the T-13 form in the absence of data on payroll calculations, data on the absence of employees registered in the "personnel" accounting loop are used.

Accruals and deductions

All charges of the organization are combined into two large groups:

Basic charges are charges characterized by a duration in time, i.e. having a validity period (payment at tariff rates, payment for periods of absence of an employee, etc.).

Additional accruals are accruals characterized by the same accrual date, for example, premiums or dividends. These charges, however, can be calculated based on the amounts previously charged for the basic charges.

Each type of charge is characterized by the method of calculation and other parameters.

Basic charges can be calculated in the following ways:

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

piece-rate for the actual period of validity of the accrual;

a fixed amount;

by average earnings for vacation on calendar days;

according to the average earnings for vacation when calculating from working days;

by average earnings for calculating benefits for temporary disability;

by average earnings (for example, to pay for business trips);

additional payment up to average earnings;

as an allowance for caring for a child up to 1.5 years old;

as an allowance for caring for a child up to 3 years old

Additional charges can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);

a fixed amount.

Retentions can be calculated in the following ways:

percentage (of the amounts accrued according to the specified base charges);

for withholding on executive documents (i.e. with a preliminary reduction in the amount of basic charges by the amount of taxes);

a fixed amount.

You can specify that the main or additional accrual is income in kind. Income in kind, for example, includes travel tickets issued to employees of an enterprise. Income in kind differs from income in cash in that it is not taken into account in monetary settlements with employees.

Payroll procedure

After entering into the information base information about the current production of workers, about deviations from the work schedule (including hourly absenteeism), about one-time charges and deductions, you can actually calculate wages and related charges.

To calculate wages, the document "Payroll to employees of organizations" is used.

To perform the calculation, the user should create a new document and specify the most general calculation parameters: month of payroll, organization, etc., after which the rest of the actions - filling in the tabular section of the document and the actual calculation - can be performed automatically. Moreover, all deductions will be automatically calculated: personal income tax, loan amounts for which the maturity date has come, alimony, etc. The calculated deductions will be reflected on the corresponding tabs of the tabular section of the document. The user can change the results manually, after which the subsequent calculations will use the corrected by the user results without automatic recalculation. If the user changes his mind, he can remove this protection and perform an automatic recalculation of the calculation records.

The configuration provides the ability to divide the work of calculating wages into the following stages: first, data on the main and additional charges of employees are entered into the information base; then the data on the repayment of employee loans is entered; at the next stage, personal income tax (personal income tax) is automatically calculated; other deductions are accrued last. Each stage can be formalized as a separate document "Payroll". This payroll procedure can be convenient for large organizations where several employees of the settlement service are involved in payroll.

Another possible principle for dividing work by payroll, which is supported in the "Payroll and Human Resources" configuration, is by department. Individual users - payroll calculators - are assigned responsibilities for calculating payroll in specific departments with the introduction of this information into the information base. If you specify a calculator when generating documents, then only employees of those departments that are served by the selected calculator will be automatically entered in the tabular section.

Provides the ability to automatically calculate wages for the first half of the month, taking into account the data entered at the time of calculation of deviations and the actual production of workers.

Payment of wages

To prepare the payment of salaries, the document "Salaries to be paid to organizations" is used.

The document is generated and filled in an automated way. The document provides for the possibility of registering salary payments through the organization's cash desk, as well as by non-cash transfer of salaries to employees' bank accounts. The configuration provides the formation of all paper printed forms related to the calculation and payment of wages: pay slips, pay slips, etc. each employee) directly from the document form. Additionally, it supports the ability to automatically transfer information about the created cash management services to the information base of the "Enterprise Accounting" configuration.

The configuration contains the necessary means for accounting for the deposited wages. Transfer of salaries to card accounts of employees. To distribute the salary transferred to the bank among the card accounts of employees, a special mechanism for the exchange of information is proposed, developed by 1C together with Sberbank of the Russian Federation . The exchange of data on the transferred amounts of wages is carried out using XML files. To read information from the received file, to generate a file intended for sending to the bank, special processing is used in the "Salary and Personnel Management" configuration.

The proposed mechanism makes it possible to electronically transfer to the bank the information necessary to open the employee's card accounts, receive confirmation from the bank about their opening with the necessary parameters of the card accounts of the organization's employees, and then organize the regular crediting of salaries to the card account.

Modern ergonomic interface of the applied solution "1C: Salary and Personnel Management 8.0" makes available the service capabilities of "1C: Enterprise 8.0":

universal tools for working with printed forms of documents with the ability to send a document by e-mail;

universal group processing of directories and documents;

connection of external processing and restriction of access to their use;

connection of additional printed forms in documents;

connection of additional handlers for filling in tabular sections of documents;

setting the date of prohibition of data change;

user administration tools in 1C: Enterprise mode;

means of separating access to data by workplaces (roles) of users.