How to keep alimony in 1s 8.2 zup. Accounting info. Changing retention rules

Carrying out documents on alimony in the 1C 8.3 Accounting program.

Situations in life are not so rare when an employee must pay child support for his children. In this case, the employer company receives a writ of execution, or a notarized agreement on the payment of alimony (which has the force of a writ of execution) is provided.

The accountant must withhold a certain amount from the employee's salary and transfer it to the recipient. Is it possible to process an operation for calculating alimony directly in 1C Accounting 8.3, without resorting to the help of payroll programs?

Yes, you can. Let's look at what this requires.

Settings for calculating alimony in 1C

First of all, in the accounting parameters of the 1C database on the “Salaries and Personnel” tab, there must be a “checkbox” - “Keep records of sick leave, vacations and executive documents”:

Creating a writ of execution

If the program setup is completed, then in the “Salaries and Personnel” section of the program in the “Salary” document list, the “Writs of Execution” item will appear. It is this document that serves to reflect the payment of alimony in 1C.

Let’s create a document “Writ of Execution”. Here, in addition to the employee himself, you will need to indicate the recipient of alimony by selecting him from the directory of counterparties (where the recipient’s data must first be entered).

Below you need to enter the period for withholding alimony and select the method of calculating it, which is indicated in the writ of execution - a fixed amount, a percentage of the salary or shares.

The document is posted using the “Post” button, but it does not generate transactions and movements in the program, but serves only to prepare the deduction. The deduction of alimony itself is reflected in the 1C payroll document.

Deduction of alimony from an employee when paying wages in 1C

We will calculate the salary for the required month: we will create a “Payroll” and perform automatic filling. We see that on the “Employees” tab of our payer, in the “Deductions/Other” column, the amount of alimony has appeared, calculated by the program based on the data from the “Writ of Execution” document and the employee’s salary.

The payer is also displayed on the “Deductions” tab. Here you can see details: type of deduction and recipient.

When carrying out “Payroll”, the deduction of alimony will be reflected in the accounting registers by posting to the debit of account 70 from credit 76.41 “Calculations based on writs of execution of employees.”

The employee's payslip also contains information about the withheld amount of alimony:

Based on materials from: programmist1s.ru

One of the possible grounds for withholding amounts from an employee’s salary is a writ of execution received by the organization or a written statement from the employee himself, who has expressed a desire to voluntarily pay alimony. A.V. talks about how to issue a writ of execution in the program “1C: Salary and Personnel Management 8” and calculate deductions from an employee’s salary in this article. Yarvelyan, Sea Data CJSC.

Calculations based on writs of execution. Regulatory regulation

The types of enforcement documents are listed in Article 12 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” (hereinafter referred to as Law No. 229-FZ). One type of enforcement document is a writ of execution. Mandatory information that must be indicated in the executive document is listed in Article 13 of Law No. 229-FZ. In particular, the writ of execution must indicate the reason and amount of deductions from the employee.

In accordance with Articles 81 and 104 of the Family Code of the Russian Federation (hereinafter referred to as the RF IC), alimony can be paid both as a share of the earnings of the person obligated to pay alimony, and in a fixed sum of money.

According to Article 81 of the RF IC, in the absence of an agreement on the payment of alimony, alimony for minor children is collected from their parents monthly in the amount of: for one child - 1/4; for two children - 1/3; for three or more children - 1/2 of the parents' earnings.

Article 138 of the Labor Code of the Russian Federation (hereinafter referred to as the “Labor Code of the Russian Federation”) states that the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by law - 50% of wages due to the employee. When deducting from wages under several executive documents, the employee must in any case retain 50% of the wages. The same article regulates cases in which the amount of deductions from wages can reach, but should not exceed 70%.

The types of accruals from which alimony must be withheld are named in the List of types of wages and other income from which alimony for minor children is withheld, approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841 (as amended by Decree of the Government of the Russian Federation of August 15, 2008 No. 613) (hereinafter referred to as the List of Charges). According to paragraph 2 of subparagraph "c" of the List of Accruals, alimony is withheld, including from benefits for temporary disability and unemployment - but only by a court decision and a court order for the collection of alimony or a notarized agreement on the payment of alimony.

According to paragraph 4 of the List of Accruals, the collection of alimony from the payer’s income is carried out after taxes are withheld from this income in accordance with tax legislation, in particular, after personal income tax is withheld. Let us recall that if any deductions are made from the income of an employee-taxpayer by his order, by a court decision or other authorities, they do not reduce the tax base for personal income tax (clause 1 of Article 210 of the Tax Code of the Russian Federation).

Registration of the writ of execution

Data on all executive documents, agreements on the payment of alimony, as well as statements from employees about their desire to pay alimony are registered in the 1C: Salary and Personnel Management 8 program using the document Performance list(see Fig. 1). After creating and posting a document from its form, you can print Card for registration of executive documents.

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The document must indicate the organization in which the payer is registered and in which the executive document is registered. If the payer works part-time in another organization of the enterprise, another writ of execution must be registered in the program.

Information about the start date of the executive document (field Period from in the form of a document) is not mandatory for the correct operation of the program. Data is required on the date from which the executive document begins to be valid in this organization (field Hold with). This date may not coincide with the start date of the writ of execution (for example, when the payer changed his place of work), but it is from this moment that the program registers the need to deduct the amounts under the writ of execution from the employee’s salary on a monthly basis.

Information about the expiration date of the writ of execution is necessary in order to stop deductions from the employee’s wages at the right time. The program will allow you to enter a document Performance list without indicating the period of its validity, but in this case the moment of termination of deductions will need to be tracked manually. Obviously, if we are talking about a writ of execution that is valid until the debt is paid, then it is impossible to indicate the expiration date of its validity. But this is not necessary: ​​the program will automatically stop deductions as soon as the employee fully repays the amount of debt specified in the document.

Values ​​of the details located in the section Hold, determine the algorithm for calculating the amounts of deductions. As already mentioned, amounts under enforcement documents can be calculated both as shares of earnings and as a fixed sum of money.

You can specify the calculation method used for a specific executive document by selecting one of the switch values: Percentage of earnings; Fixed amount.

If the value is selected Percentage of earnings, this means that the monthly withholding amount will be calculated as the sum of all accruals included in the withholding base, minus the amount of personal income tax, multiplied by the percentage specified in the Amount field and divided by 100. It should be noted that the amount of withholding in this case is set exactly percentage, and not a share of earnings, that is, if according to a writ of execution it is necessary to withhold a quarter of income, details Size should be set to 25.

If the value is selected Fixed amount, then the amount indicated in the field will be deducted from the employee’s salary monthly Size sum. The amount is indicated in the currency of regulated accounting.

Field Before payment intended for executive documents according to which the payer repays the debt. This field indicates the amount of debt that needs to be repaid.

When registering a writ of execution, it should be taken into account that the total amount of deductions from an employee’s salary cannot exceed 50%, and in some cases - 70% of earnings (Article 138 of the Labor Code of the Russian Federation).

Therefore, if an employee is a payer under several executive documents, it is necessary, if possible, to indicate the amount of deduction in them in such a way that the total percentage of deductions does not exceed the permissible value.

If the amounts under the writ of execution are delivered to the recipient using a postal order, the cost of such a transfer (postal fee) must be withheld from the payer's earnings. The amount of postal fee for a writ of execution is determined in percentage terms and is specified in the field Postage. If the field Postage filled out, to the employee when holding the document Performance list another permanent hold is assigned Postage. The amount of the specified deduction will be calculated together with the rest of the planned deductions by the document Payroll.

In general, the postage rate is calculated depending on the amount of the transfer according to a special scale established by Russian Post. Also, the money transfer tariff depends on where the money will be sent - within Russia or abroad. However, nowadays, when transferring funds, preference is increasingly given to bank accounts and plastic cards rather than postal transfers. But even if the amounts under the writ of execution are transferred by mail, it is easy to predict which section of the scale the transfer amount will fall into and calculate the percentage of the postal fee, since the amount of earnings, and therefore the transfers under writs of execution for each employee, as a rule, is from month to month stable. If the employee’s earnings change significantly from month to month, the amount of postage must be edited manually when it is calculated - in the document Payroll.

If alimony is withheld, including from temporary disability benefits, the document must have the flag Take into account sick leave. In this case, the base for calculating the amount of deduction will also include amounts accrued on sick leave.

In chapter Details of the writ of execution the type of writ of execution (writ of execution or agreement to pay alimony) and the authority that issued it are indicated. This data is used in the program only to generate a report on writs of execution and a card for recording the writ of execution.

In field Recipient the recipient of the amounts under the writ of execution must be indicated. Information about all recipients is stored in the directory Counterparties, in which, for ease of use, a special folder can be created, named, for example, Recipients under writs of execution.

Entering data about the recipient of alimony

Since recipients of writs of execution are a special type of counterparty, they do not need to indicate an INN, KPP, or contract. In the directory Counterparties field must be filled in Name, it is assumed that the last name, first name and patronymic of the alimony recipient will be used as the name (see Fig. 2). Important information for such counterparties is:

• address - for those citizens to whom alimony amounts are transferred via postal order;
• bank account - for those to whom amounts under writs of execution are transferred to a bank account.

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The address of the alimony recipient is indicated either manually or using an address classifier. By default, the system prompts you to enter information about the actual address, however, as always when working with contact information, the user has the opportunity to create his own types of contact information, for example, postal address or registration address.

It should only be noted that only the address specified as Actual address of the counterparty.

Data about the counterparty's bank account is stored in the directory Bank accounts. The counterparty may have several bank accounts, but the main one is only one. Therefore, only the bank account selected as the main one for the counterparty can be displayed in reports. When filling out bank account information, it is advisable to indicate only the bank in which the account is located and the account number. Can also be recommended in the field Purpose of payment indicate in full the account details necessary to make the payment (see Fig. 3). Such actions are necessary so that bank account data can be conveniently displayed in the report.

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An option is possible when the recipient is paid alimony at the cash desk of the enterprise. For this kind of counterparties, it is also convenient to create a “fictitious” bank account, in which, for example, indicate “cash desk” as the number. This technique will subsequently allow you to select from all amounts withheld in the billing period those that must be paid through the cash register.

If the recipients' passport details are required to transfer alimony, they can also be entered in the field Purpose of payment along with bank account details.

Calculation of deduction amounts according to executive documents

To calculate the amounts of deductions under executive documents, predefined types of calculations from the plan of types of calculations are used Organizational retentions:

• Deduction on the writ of execution by percentage;
• Deduction according to the writ of execution by percentage excluding BL;
• Withholding on a writ of execution percentage up to the limit;
• Withholding according to the writ of execution percentage up to the limit without taking into account the BL;
• Deduction under a writ of execution in a fixed amount;
• Withholding under a writ of execution in a fixed amount up to the limit;
• Postal collection on writs of execution.

When posting a document Performance list depending on the values ​​of the document details located in the section Hold, one of the specified deductions according to the writ of execution is assigned to the employee as a planned one.

Also, depending on filling in the details Percent document, the employee is assigned a calculation type as a planned deduction Postal collection on writs of execution.

The calculation methods for these deductions are already configured and cannot be changed by the user. On the Accounting tab, for each of the mentioned deductions, the method of reflecting the deduction amounts in accounting is indicated. By default, the following posting is selected for all calculation types:

Debit of account 70 "Settlements with personnel for wages"
Credit to account 76.41 "Calculations based on executive documents of employees"

Bookmark Other each type of deduction contains a list of basic types of calculation - that is, a list of types of accruals from which amounts are deducted under writs of execution. Obviously, filling out the list of basic accruals does not make sense for deductions under writs of execution with a fixed amount. Also, the list of basic charges is not specified for the calculation type Postage, since the amount of postal fees is calculated in a specific way: its value depends not on the amount of charges, but on the amount of deduction under the writ of execution. For these types of calculations, the tab Other not displayed.

It should be noted that since August 30, 2008, the composition of the list of basic accruals for deductions under writs of execution, named in the List of accruals (Resolution of the Government of the Russian Federation of August 15, 2008 No. 613), has changed. To reflect legislative changes to the program, you must manually edit the list of base charges for each deduction.

The amounts of deductions under writs of execution and the amounts of postal fees are calculated monthly by the document Payroll. When filling out a document on the tab Other deductions lines are created for each valid writ of execution registered in the program and, if necessary, the postal fee for it (see Fig. 4). In each line of the bookmark corresponding to the deduction for a writ of execution or postal fee, a link to the document is automatically indicated Performance list, who registered the need for these deductions.

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The amounts of deduction for writs of execution are calculated using the formulas specified in each type of calculation. For fixed amount deduction, this is the amount specified in the executive document; for percentage deduction, this is the sum of all charges specified as base for this type of calculation for the billing period minus the personal income tax amount, multiplied by the percentage specified in the document and divided by 100.

After calculating the document, it is necessary to check, firstly, that the total amount of deduction for each employee does not exceed the share of earnings allowed by law in accordance with Article 138 of the Labor Code of the Russian Federation - this is relevant for employees who are payers under several executive documents. Also, if necessary, you need to adjust the amount of postage for each writ of execution in accordance with the calculation scale established by Russian Post.

Deductions under writs of execution “to the limit” automatically terminate when the debt is fully repaid. Deductions under other writs of execution are terminated automatically either in connection with the termination of the validity period of the writ of execution or in connection with the dismissal of the employee.

Accounting of deductions

Reflection of the amounts of deductions under executive documents in accounting is carried out at the end of the month using the document Reflection of salaries in regulated accounting. The method of reflection for each type of deduction is indicated in the calculation type form. If the posting template is not specified in the form of calculation, the amounts of this deduction will not be reflected in regulated accounting.

Payment under writs of execution

The program "1C: Salary and Personnel Management 8" is intended for calculating salaries and registering their payment to employees. Its functions do not include reflection of the transfer of funds to counterparties. Therefore, the system reflects only the fact of deduction from the employee’s salary of amounts under writs of execution and postal fees. The fact of paying alimony lies outside the functionality of the program - this event must be reflected in the accounting program.

In order for the amounts withheld from the earnings of alimony payers to successfully reach their recipients, the payroll accountant must provide the financial department of the organization’s accounting department with information about to whom, where and for what amount the funds need to be transferred.

Report on writs of execution

All information about withheld amounts under enforcement documents can be obtained using the report Writs of execution(see Fig. 5). In addition to obtaining analytical information, the report can also be used to transmit data on upcoming alimony payments to the financial accounting department.

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Using such a report, you can generate a list of recipients to whom alimony amounts need to be transferred by mail, indicating the address, transfer amounts and postal fees. To do this, in the report settings form, you need to go to the tab Report columns select fields:

• Withheld according to writs of execution;
• Postage;
• Recipient;
• Address of the recipient.

At the same time on the bookmark Selection and sorting selection needs to be added Executive document. Postage percentage with comparison view Not equal and zero value (see Fig. 5).

This report will also help collect information about all alimony payments that need to be paid through the cash register. If, when entering data about counterparties, the designation was entered as a bank account number for those who receive alimony at the enterprise's cash desk Cash register, a similar report can be generated with the following settings:

• on the bookmark Columns two fields selected: Withheld according to writs of execution And Recipient;
• on the bookmark Selection and sorting a new selection has been made with comparison view Contains and meaning Cash register.

In order to collect information about upcoming alimony transfers through the bank, you need to go to the tab Columns select fields Withheld according to writs of execution, Recipient And Recipient. Main bank account. Destination text. And on the bookmark Selection and sorting add selection Recipient. Main bank account. Account number with comparison view Does not contain and meaning Cash register and selection Recipient. Main bank account. Account number with comparison view Not equal and an empty value.

Of course, the given report options are only illustrative examples of how information about deductions based on writs of execution can be presented. The user is provided with all the opportunities to generate the types of reports that he will need for his work*.

Note:
* Read more about the capabilities of selection and sorting mechanisms in 1C:Enterprise.

Thus, the report on writs of execution allows you to solve a whole set of tasks, including both analysis of deductions for an arbitrarily long period, and interaction with the financial department of accounting to provide data on the transfer of alimony.

Withholding alimony in 1C: Accounting 8

We work with alimony in 1C: Accounting 8

In the 1C: Accounting program there is no separate document for accounting for alimony. However, this operation can be processed. To do this, you need to create the “Alimony” accrual type. In the menu, select “Salary” - “Accruals of the organization.” In the list of accruals, add a new accrual by clicking the “Add” button.

The fields must be filled in as follows:

• Name – “Alimony”
• Code - in order
• Reflection in accounting – “do not reflect”
• Personal income tax - leave the field empty
• Insurance premiums – “Income that is not subject to insurance premiums”
• FSS (accident insurance) – “Not taxed”
• Type of accrual under Art. 255 TK – empty field
• UST – “Not subject to UST taxation”

In the end, everything should turn out the same as in this picture

Click on the “OK” button and save the “Alimony” accrual.

Then you need to create a document called “Entering information about planned accruals for employees of organizations.” To do this, you need to find the item of the same name in the “Salary” menu and add a new document.

In the tabular part of the document, we indicate the employee from whom alimony must be withheld. Select “Alimony” in the “Accruals” column. In the action column we set “Start”. Then you should select the date from which the deduction begins and the amount of alimony with a minus sign

It should look something like this

Then click on the “OK” button, save the document and proceed to accrual.

To do this, go to the “Salary” menu and open the “Payrolls for employees of organizations” journal. In the journal itself, click on the “Add” button and create a new document. In it, click on the “Fill” button - “By planned accruals” and automatically fill out the tabular part.

As shown in the figure, in the tabular section, the employee’s salary and the amount of alimony are entered automatically.

Now you need to click on “OK” and post the document. To see the accounting entries after the salary has been accrued, you need to create the document “Reflection of salaries in regulated accounting”. It will be filled out automatically, however, it will not include the amounts of alimony withheld.

If an employee of an organization is obliged to pay alimony, then, as a rule, the organization receives a writ of execution. An alimony payment agreement certified by a notary may also be presented. Let's look at how to draw up a writ of execution in 1C ZUP 8.3, as well as how to calculate and calculate alimony.

In order for “1C: Salary and Personnel Management 8.3” to automatically calculate alimony and deduct it from the employee’s salary, you must enter the appropriate one in the program. It can be created in the journal “Alimony and other deductions” or “Writs of Execution” (both of these journals are available in the “Salaries” section).

When filling out the document 1C ZUP “Writ of Execution” indicate:

• employee;
• holding period(if the end date for alimony payments is unknown, it does not need to be filled out);
• recipient(it should be created in the directory of counterparties and then selected) and its address;
• method of calculating alimony– a fixed amount, percentage or share (in the case of calculation by percentage, you need to choose from earnings or from the cost of living, and also indicate whether sick leave is taken into account in the calculation);
• do you need to stop holding? upon reaching a certain limit;
• Will the funds be transferred through a payment agent?(if yes, then it also needs to be entered into the directory of counterparties and selected);
• in case of using a payment agent– indicate at what tariff his remuneration will be calculated (the program already contains tariffs of Russian Post and Sberbank, if necessary, you can change them or add new ones).

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To indicate the details of the writ of execution that came to the organization, you need to click the link: “In printed forms it is displayed as “Writ of Execution”. The document details have not been specified...". After this, the link will take the form “Display in printed forms”. In the fields that open, you can select the type of document - a writ of execution or an agreement on the payment of alimony, and also enter its details - the number, when and by whom it was issued. Details are entered as text.

After filling out the document “Writ of Execution” you need to post it. The document allows you to print a card for recording executive documents.

If the conditions for collecting alimony have changed, you should enter and fill out another document called “Changing the conditions of the writ of execution.” It can be created on the basis of a previously entered writ of execution or directly in the journal “Alimony and other deductions”.

Calculation and accrual of alimony in 1C ZUP

After the program document “Writ of Execution” (or, if necessary, “Changing the terms of the writ of execution”) is completed and posted, the program will automatically, according to the specified conditions, calculate alimony and deduct it from the employee’s salary. These operations are performed by the document "".

Deductions under writs of execution, as well as remunerations of paying agents, are displayed on the “Deductions” tab.