Financial assistance in 1s 8.3 accounting accrual. Postings on the accrual and payment of material assistance to the employee. Financial assistance payments

Enterprises can provide material assistance to their employees and other individuals. The amount of material assistance is not established in the legislation and is determined by the organization independently.

Based on paragraph 28 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax in an amount not exceeding 4,000 rubles. per year financial assistance, which is provided:

employers to their employees, as well as to their former employees who left due to retirement due to disability or old age;

disabled people by public organizations of disabled people.

In accordance with paragraphs. 3 p. 1 art. 422 of the Tax Code of the Russian Federation, paragraphs. 3 p. 1 art. 20.2 of Federal Law No. 125-FZ of July 24, 1998, lump-sum financial assistance is not subject to insurance premiums if financial assistance is provided:

to individuals to compensate for material damage caused to them or harm to their health in connection with a natural disaster or other emergency circumstance, as well as individuals who suffered from terrorist acts on the territory of the Russian Federation;

an employee in connection with the death of a member (members) of his family;

employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, establishment of guardianship over a child, paid during the first year after birth (adoption (adoption), establishment of guardianship, but not more than 50,000 rubles for each child.

The amounts of other material assistance provided by employers to their employees, on the basis of paragraphs. 11 p. 1 art. 422 of the Tax Code of the Russian Federation are not subject to insurance premiums in an amount not exceeding 4,000 rubles per employee for the billing period.

Accounting for material assistance in 1C Accounting 8 ed. 3.0

Consider accounting for financial assistance in the program using the example of financial assistance for vacation.

Under the terms of the collective agreement, Karavay LLC once a year provides employees with material assistance for annual paid leave in the amount of a monthly salary. In July 2016, an employee of Kremova K.K. leaves for the next annual paid vacation, while he is paid a one-time financial assistance for the vacation. The salary of an employee at the time of granting leave is 25,000 rubles.

For the calculation of material assistance in the program 1C Accounting 8 ed. 3.0, first we will create a new type of accrual. It can be found

In the name we indicate "Material assistance for vacation."

On the personal income tax line, we indicate code 2760 “Material assistance provided by employers to their employees, as well as to their former employees who quit due to retirement.” Income under this code in the amount of up to 4,000 rubles is not subject to personal income tax during the calendar year.

In our example, financial assistance is provided for the first time in a year.

In the column of insurance premiums, we indicate that material assistance is subject to insurance premiums in part, that is, only the amount over 4,000 rubles will be taxed.

For income tax, this type of material assistance will be taken into account in labor costs and we select paragraph 25, art. 255 of the Tax Code of the Russian Federation.

We do not set the checkbox “Included in the base charges for calculating the charges“ District coefficient ”and“ Northern allowance ”.

The reflection method for financial assistance for vacation can be omitted, because. it will be credited to the same account as the employee's salary. Therefore, the program will take the reflection method either from the general setting, or from the method specified in the employee directory.

For other types of material assistance, which are accrued to 91 accounts and are not included in labor costs, it is necessary to create a new method of accrual Dt 91.02 Kt 70.

For the calculation of material assistance in 1C Accounting 8, the document “Payroll” will be used, located in the “Salary and Personnel”, “All Accruals” section. This accrual is a one-time charge, so information can be entered into the document manually. We select an employee, indicate the type of accrual and the amount. According to the document, personal income tax and contributions will also be calculated.

Postings are generated according to the document:

In this case, the accrual of assistance can be issued both at the request of the employee, and at the initiative of the company. You can make a payment in two ways:

• as other expenses;
• included in net income.

In accordance with the law of the Russian Federation, Article 23, Art. 270 of the Tax Code, material assistance that was included in the list of other expenses is not taxed. Thus, material assistance should be posted to account 84.

Thanks to the program "1C: Salary and Personnel Management" 3.1. accruing financial assistance is not only faster, but also much easier, since you can immediately see all the deductions, the amount that the employee will receive and other details related to this type of expense.

Usually, financial assistance is a one-time payment.

Setting up 1C:ZUP 3.1

In some programs, the function of paying financial aid may be disabled. Therefore, you first need to activate it in the document "Material Assistance".

After that, you can apply for financial assistance due to the birth of a child, marriage, loss of a relative or illness.

To register a document for the payment of material assistance, it must first be created and filled out. Enter the following in the fields:

• In the column "Month" - indicate the month of registration of financial assistance in the program;
• Type of payment;
• Payment date;

• Accrued. In this field, enter the amount of assistance;
• The amount of the deduction. This field is calculated automatically;
• personal income tax;
• To payoff. The amount that a person will receive "on hand";
• Contributions. This field is used to enter the premium amount.

Financial assistance is paid inter-settlement or together with wages.

Example of registration of payment of financial assistance in the program

Below we will consider an example of registration of the accrual of financial assistance due to illness to a former employee who has already retired.

To accrue financial assistance to employees who no longer work for the company using this program, you need to go to the calculation settings and activate the payment function for former employees:

After that, in order to see exactly what insurance premium and personal income tax will be for this operation, we set up the directory:

There we select the appropriate type of payment, depending on the reason for the payment (payment in connection with retirement, reimbursement of the cost of medicines, etc.).

Registration of payout operation

Also, this document can be in the form of a printed form:

When the accrual is carried out, you should check the postings.

An enterprise, at the request of its employee or on its own initiative, can accrue and pay material assistance. In this article, I want to tell you how to do this in 1C ZUP 8.3, in the form of step-by-step instructions.

Financial assistance refers to one-time payments. In previous versions of the 1C ZUP program (8.2), to reflect this type of accrual, there was a document “Registration of one-time accruals for employees of organizations”. Now he is gone. Many people have a question, how to accrue financial assistance? I must say right away that there is such an opportunity, but initially it was disabled in the system.

Program settings 1C ZUP for the accrual of financial assistance

To make the “Material Assistance” document available in 1C ZUP 8.3, you need to make two settings. The first is to check the box "Paid financial assistance to employees."

We go to the settings section of 1C Enterprise (the "Settings" menu, then follow the "Payroll" link to go to the payroll settings). In this window there is another link: "Setting the composition of accruals and deductions." We click on it. Another settings window will open. It contains several bookmarks. We are interested in the "Other accruals" tab. This is where the above checkbox needs to be checked:

Now in the "Salary" section, the menu item "Material assistance" will appear.

The second setting that needs to be done is to add an accrual with the “Material assistance” assignment to the list of accruals.

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• On the “Basic” tab, in the “Account purpose” field, select “Material assistance”.
• In the "Accrual in progress" field, specify "According to a separate document".
• In the "Calculation and indicators" section, select the calculation method - a fixed amount.

Basically, this method is used, although it is possible to set a formula for calculation, starting from any indicators. These indicators will appear later in the document for filling out:

Click "Save and Close".

By the way, if you do not go into the settings for the composition of accruals and deductions, but add an accrual with the purpose “Material assistance” to the list of accruals, then the checkbox in the settings will be set by itself, and the menu item will also appear automatically.

Let's start calculating.

Accrual and payment of material assistance in 1C ZUP

By clicking the "Create" button in the form of the "Material Assistance" list, we will create a new document.

Fill in the header of the document. I will pay attention to the props “Type of financial assistance”. Help can be provided for various reasons, so there may be several settings with this purpose. Here we select the calculation we need. Let's add an employee to the table. In the "Result" column, indicate the amount of financial assistance. The deduction code the program prompts us to select "503". When choosing a code, the program should calculate the amount of the deduction for us.

The document has two calculation options:

• automatically;
• manually by clicking the "Recalculate" button.

If the "Automatic calculation in documents" checkbox is not checked in the settings, then a yellow button will appear in the tabular section when changing the details. To recalculate the document, you need to click it.

But here I ran into a problem. In my settings, automatic recalculation was disabled, and to calculate the amount of the deduction, I clicked on the button. The result is like this:

That is, an error occurred, and the amount was not calculated. Perhaps the error has already been fixed in your release of the program, and you will be able to recalculate the amounts without additional settings of the 1s 8.3 program.

The organization can provide financial assistance to their employees and other individuals. Financial assistance is provided in various situations: in the event of the birth (adoption) of a child, in the event of natural disasters, upon retirement, etc.

The amount of material assistance is not established by law, it is determined by the organization independently in each case.

From the point of view of taxation, material assistance should be not subject to personal income tax, partially taxable to personal income tax and fully taxable. This is regulated by Article 217 of the Tax Code of the Russian Federation.

Setting up the types of accruals "Material assistance".

Since different personal income tax codes are intended for different types of material assistance, it is recommended to have several types of material assistance in the database, at least for each income code:

This is a fragment of the reference book "Personal Income Tax Codes" from 1C Salary and Human Resources Management. The personal income tax code is selected for each accrual subject to personal income tax and is used when generating reports (for example, form 2-personal income tax).

All types of accruals used in the organization are stored in the program in plans of types of calculation. For types of calculation that are not basic, not dependent on time, the plan of types of calculation "Additional charges" is intended.

The type of accrual "Material assistance" also applies to additional accruals.

You can open the plan of types of calculation "Additional accruals" from the main menu of the program, the item "Payroll by organizations" -> "Setting up payroll" -> "Additional accruals by organizations" or on the user's desktop, tab "Payroll", hyperlink "Additional accruals".

On the "Calculations" tab, we leave everything unchanged: this is the initial accrual, the calculation method is a fixed amount.

The "Usage" tab is also left unchanged.

On the “Accounting and UTII” tab, you need to set up a way to reflect this accrual in accounting:

It is configured in my demo database, but if you don’t have it, you need to create a new calculation method and configure it:

Material assistance refers to other expenses, and account 91.02 “Other expenses” is selected as a debit account. As an other expense, an element of the directory "Other income and expenses" - "Material assistance" is selected.

To automatically upload accounting entries to 1C Accounting, you must first exchange data with the accounting program (upload data from 1C Accounting and upload to 1C ZUP). Then the analytics necessary to set up postings in the ZUP will be loaded into the program - in our case, this is the “Other income and expenses” directory. Those. the element of the "Material Assistance" directory must be entered into the 1C Accounting database, and not into the ZUP, and then upload the analytics to 1C Salary and Human Resources Management. I will talk about this in one of the following articles.

On the "Taxes" tab, the personal income tax code is indicated:

On the “Contributions” tab, the procedure for taxing the accrual of insurance premiums is configured.

In the requisite "Insurance contributions to the PFR, FSS and MHIF", you must select the type of income "Material assistance at the birth of a child", subject to insurance premiums in part"

The rest of the details can be left unchanged.

We will not consider the rest of the bookmarks.

Calculation of financial assistance.

The accrual and payment of material assistance is a one-time payment. For such accruals, the 1C Payroll and Human Resources program provides for the document “Registration of one-time accruals for employees of organizations”.

You can open the list of these documents using the link on the "Payroll" tab of the user's desktop (or in the main menu, the item "Payroll by organizations" -> "Primary documents" -> "Registration of one-time accruals to employees").

In the list of documents that opens, to enter a new document, click on the "Add" button. The new document form opens. Go to the "Additional charges" tab and use the "Add" button to enter a new line.

We fill in the details of the line: we select the employee to whom we accrue financial assistance, in the column "Accruals" we select the type of calculation we previously introduced "Material assistance at the birth of a child". We enter the amount of financial assistance - 60,000 rubles. After that, click on the "Calculate" button in the top button bar. The document is automatically recorded, and the columns “Result”, “Deduction code”, “Number of children” are filled in (if we do not enter it manually, then the default is 1). The deduction amount is also calculated. For material assistance with a personal income tax code, the deduction amount is 50,000 rubles. Those. in our case, personal income tax is subject to an amount exceeding 50,000 - this is 10,000 rubles.

To make sure that the personal income tax is taken correctly, let's go to the "personal income tax" tab:

Financial assistance is paid either simultaneously with the payment of wages, or inter-settlement. I wrote about how the accrued amounts are paid.

Other types of material assistance are configured in a similar way.

Thus in the program 1C Payroll and Human Resources Management the type of accrual is set up and calculated material aid.

When you enter the amount in 1C ZUP 3.0, the personal income tax deduction for this material assistance is automatically calculated, taking into account other incomes within the tax period. In our example, an employee needs to withhold 598 rubles of personal income tax when paying material assistance, respectively, to pay him 9,402 rubles.

In the form of the document "Material assistance" it is possible to form an Order in a unified form "On the payment of material assistance":

In 1C ZUP 3.0, you can reflect the estimated moment, that is, indicate when the payment of material assistance is planned. In our example, the payment is made together with the advance payment, so the date 01/20/2016 was automatically substituted. We pass the document:

Why is it important to indicate the due date? Because material income is “other” income for personal income tax purposes, not salary income. So the date of receipt of income is the date of payment.

In 2016, it is very important to correctly record the dates of receipt of income, since it is necessary to indicate the date of receipt of income on a quarterly basis in the new reporting form 6-NDFL. Therefore, be careful with the payment date.

In 1C ZUP 3.0, the Financial Assistance document has already accrued, that is, he himself has accrued everything. In the payroll line with material assistance will no longer appear.