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

Financial assistance does not apply to payments for the performance of an employee's labor duties. Also, this payment is not regulated by labor legislation. Consider the main legal aspects and postings on material assistance to employees of the organization.

Financial assistance payments

In order to avoid disputes with inspection bodies, it is recommended to fix by internal regulations the types of payments equated to material assistance, their amount and documents that employees must provide in order to receive it.

Mat. assistance will be assigned to the employee at his written request, on the basis of the order of the head.

The accrual of this payment to employees of the organization should be reflected by posting: Debit 91.2 Credit 73.

If payment is made to persons who are not employees of the organization, then the transaction looks like this: Debit 91.2 Credit 76.

The firm can make a payment out of retained earnings. To do this, it is necessary to hold a meeting of the founders and draw up a decision, in accordance with which the money will be paid. To reflect the accrual for this situation, you need to make an entry Debit 84 Credit 73 (76).

The process of transferring funds is reflected in the posting: Debit 73 (76) Credit 50 ().

Taxation and insurance premiums for material assistance

Financial assistance is not subject to personal income tax and insurance premiums:

• If its size does not exceed 4000 rubles.
• Assistance paid in case of damage to health due to a natural disaster
• Assistance paid in case of damage in connection with a terrorist act
• Assistance paid due to the death of a close relative or the employee himself
• Assistance in the amount of up to 50,000 rubles. in connection with the birth of a child (this amount is total for both parents, each receiving a payment at their place of work)

The amounts of material assistance paid do not reduce income tax, i.e. cannot be included in the costs.

One of the most common types of financial assistance is vacation pay. It is equivalent to payment for hours worked, therefore it is subject to personal income tax and contributions in full.

With a simplified taxation system, if mat. assistance is established by the regulations of the organization, then it is equated to the payment of wages. Therefore, it can be included in expenses (object of taxation "Income minus expenses"). For simplified payments, the same rules apply as for the general regime, i.e. cases where mat. assistance is not subject to contributions and personal income tax - the same.

An example of postings for the payment of material assistance to an employee

The organization, at the request of the employee, with the attached documents, made him a payment in connection with the birth of a child in the amount of 30,000 rubles. The attached documents contain a 2-NDFL certificate from the place of work of the employee's wife, from which it follows that she received the same assistance in the amount of 000 rubles.

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
91.2	73	Mat. assistance in connection with the birth of a child	30 000	Payment order. help payroll sheet

To accrue financial assistance to employees in 1C ZUP 3.1, set up the payroll calculation, if necessary, you can customize or create types of calculation for accrual and register material assistance either in the document Material aid , or a document Vacation(if you need to accrue financial assistance for vacation).

To accrue financial assistance to former employees, a document is used Payment to former employees .

Financial assistance in the general case (except for financial assistance for vacation)

Setting up 1C ZUP 3.1 for calculating material assistance

In the payroll settings, check the box ():

As a result of checking the box, three types of accrual will be added with the purpose Material aid :

Each of these types of accrual has its own taxation settings and is used to register various types of material assistance:

If necessary, copying on the basis of these types of calculation, you can create new types of accrual, if, for example, it is customary for an organization to divide material assistance not only by taxation methods, but also for some other reason, for example, according to the method of reflection in accounting. The main thing is that the purpose is indicated in the accrual type settings Material aid and performed According to a separate document :

Using the Document "Material Assistance"

Calculation of financial assistance in 1C ZUP 8.3 in the general case (except for financial assistance for vacation), complete in the document Material aid , which becomes available after the checkbox is checked Financial assistance paid to employees in payroll settings.

In document:

When registering material assistance according to the personal income tax code 2760 (by default, this is the type of accrual Material aid ) the deduction is applied 503 in the maximum amount of 4,000 rubles. Since 4,000 rubles. - this is the amount of the annual deduction for material assistance, then in the 1C ZUP 3.1 program it is tracked what amount by the deduction code 503 was applied to each of the employees in the current calendar year.

For Financial assistance at the birth of a child (personal income tax code 2762 ) in the document it is important to indicate Amount of children for the deduction to be applied 508 :

Payment of financial assistance

In the case of payment of material assistance in the inter-settlement period, payment in 1C ZUP 3.1 can be registered directly from the document Material aid on command pay out .

As a result, a document will be created Vedomosti… with payment method Material aid and referring to this document Material aid .

Also, a statement can be created independently, directly from the journal of statements, specifying the method of payment Material aid and selecting the documents for which the payment is made.

To accrue financial assistance for vacation in 1C ZUP 3.1, in the payroll settings, check the box Financial assistance for vacation (Settings - Payroll - Setting up the composition of accruals and deductions - Material assistance tab):

As a result of checking the box, the accrual type will appear Financial assistance for vacation . By default, for the type of accrual, the formula for calculating the amount of a multiple of the salary is defined (the multiplicity is set during the initial setup of the program). You can edit the formula if necessary.

Accrual of financial assistance for vacation in 1C ZUP 3.1 reflect the document Vacation. To calculate such material assistance on the main tab, check the box Financial assistance for vacation :

As a result, on the tab Accrued (detailed) will be calculated according to the type of accrual Financial assistance for vacation :

The payment of financial assistance for vacation occurs along with vacation pay. The statement can be entered either directly from the document Vacation on command pay out, or in the journal of documents Vedomosti… by specifying the payment method Vacation and the document itself, according to which the payment is made.

Financial assistance to former employees

The employer may also pay financial assistance to former employees. To register such financial assistance in 1C ZUP 3, in the payroll settings, check the box Income paid to former employees of the company .

After that, in the guide Types of payments to former employees define the settings for the material assistance paid: the personal income tax code and the type of insurance premium income. You can describe several types of financial assistance with different settings, if required.

Specify the required type of payment in the document Payments to former employees , select former employees (from the directory Individuals ) and indicate the amount of assistance paid.

Document Payment to former employees in 1C ZUP is used for the purposes of accounting for personal income tax, contributions and generating data in a document Reflection of salary in accounting . Document Vedomosti for the accrual of payments to former employees in the ZUP is not introduced. It is assumed that the settlement with former employees is recorded in the accounting program.

Watch our video tutorial on calculating financial assistance in 1C ZUP 3.1:

In the last article, we talked about the accrual of material assistance in the 1C ZUP 2.5 program, and today we will consider how material assistance is accrued in 1c 8.2 , namely in 1C Accounting 8 edition 2.0.

Let us analyze its accrual using the example of material assistance in connection with the marriage of an employee. Our example will be the same: an employee of Veda LLC Kotova M.V. financial assistance was issued in connection with the marriage in the amount of 7,000 rubles.

The amount of material assistance is usually set by the head of the organization and depends on the case of assistance and the financial situation of the organization. Also, the procedure for providing material assistance can be prescribed in the collective agreement.

Financial assistance in 1s 8.2 accrued without the decision of the founders of the enterprise to spend the funds will be reflected in account 91 “Other income and expenses”. The amount of material assistance is not taken into account for the purpose of taxing the company's profits.

In addition, the amount of material assistance exceeding 4,000 rubles will be subject to contributions and personal income tax.

Please note that for personal income tax, a calendar year period is taken. This means that if an employee has already received material assistance in the amount of 4,000 rubles or more during the year, then the next assistance will be subject to personal income tax in full.

For the calculation of material assistance in the program 1C Accounting 8, ed. 2 First, let's create a new type of accrual. It is located on the Payroll tab.

We indicate the name “Material assistance in connection with the marriage” and add the entry Dt 91.02 Kt 70. We indicate that these expenses are not taken into account for tax purposes.

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, Kotova receives material assistance for the first time in a year.

In the column of insurance premiums, we indicate that financial assistance in 1s 8.2 is partially subject to insurance premiums, that is, only the amount over 4,000 rubles will be taxed.

The accrual of material assistance in 1C Accounting 8 will be reflected in the document “Payroll to employees”. This accrual is a one-time charge, so the information in the document will be entered manually. We select an employee, indicate the type of accrual and the amount. According to the document, personal income tax will also be calculated.

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.

1C has released version 8.3 of the 1C:Enterprise platform. The new platform implements many features and mechanisms that are of interest to both developers and users. We will talk about the main directions of development of the platform and about new opportunities for users in this article.

Why a new platform is needed

The dialogue between an accountant and a 1C developer is sometimes similar to a conversation between a deaf person and a blind person. The programmer spews cryptic terms and asks frightening questions: what platform do you have? what about the configuration? Or even worse: will you work in a thin client? And the accountant is lost and does not know what to answer. Therefore, before describing the advantages of the new platform, let's deal with the terminology, that is, we will find out how the configuration differs from the platform, and the thick client from the thin one.

So, configuration is the work environment of the accountant. When you start 1C:Enterprise, you get into your configuration, where you enter data, perform some operations, and generate reports. There are many configurations, they are designed to solve various tasks in accounting, trade, production, etc. The configuration can be standard - its functionality is the same for all users; but it can be adapted, that is, “finished” to the needs of the client. Examples of typical configurations:

• Enterprise accounting;
• Payroll and personnel management;
• Integrated automation;
• Taxpayer;
• Money, etc.

In the configuration for the user's work, everything is already ready: there is an infobase structure (directories, documents, reports, processing, registers, etc.). This structure was created to solve certain problems, and even in the normal mode of operation, the accountant cannot change it. You can change anything in the structure of the program, that is, you can adapt the configuration for a specific organization only in the mode Configurator. It is in the Configurator mode that an applied solution (standard or non-standard) is created.

This is the foundation on which the configuration is built. It contains a set of tools, both for setting up the configuration and for its operation. Neither the 1C:Enterprise mode nor the Configurator will work without the platform installed on the computer. The platform bears the following names: "1C:Enterprise 7.7"; "1C:Enterprise 8.0" (8.1, 8.2) and, finally, the new platform "1C:Enterprise 8.3". Changing the platform for an accountant is not visually noticeable if the configuration edition is not changed at the same time.

Client Application, in other words, client is an integral part of the platform. The client acts as an intermediary between a person (user or developer) and the program. The program receives data from the user through the client, processes it, and then returns it again through the client application. A person can interact with the program in different ways, according to which there are four clients:

• thick;
• thin;
• web client;
• configurator.

fat client is a client application familiar to everyone, which was used in 1C:Enterprise versions 8.0 and 8.1. The thick client has the most impressive distribution package and needs to be installed on the user's computer. The thick client allows you to implement all the features of 1C:Enterprise, including setting up and finalizing the program using the configurator. The thick client does not support work via the Internet.

Version 8.2. and 8.3 are focused on the user experience in a thin or web client. And the thick client is mainly used by developers and administrators.

Fundamental difference thin client in that it provides work with information bases via the Internet. The thin client also requires pre-installation on the user's computer, but has a much smaller distribution size, that is, it takes up much less disk space than the "thick" client. This “lightness” allows you to use low-power devices, such as laptops, in working with it.

To work in web client there is no need to install the program on the user's computer at all. Unlike thick and thin clients, it does not operate on the operating system of the computer, but on the Internet browser (Internet Explorer, Mozilla Firefox, Google Chrome or Safari). Therefore, the user can enter the 1C working application from any device. To do this, just launch a browser and enter the address of the web server where the infobase is located.

Configurator. This is a client application intended for developers and administrators. It can be used to make changes to the default configuration. The configurator requires a thick client.

How to soar in the "clouds" with 1C

With the development of Internet technologies, another term has come to us - "cloud". Working in the "cloud" means that a person can connect to the desired program or database remotely. In the case of 1C, this means that the user does not need to upload the database to the user's computer and even install the configuration. You can connect to your working database through any browser. This technology is fully supported by the new 1C:Enterprise 8.3 platform.

What are the benefits of working in the cloud? The first is mobility. The employee ceases to be tied to the workplace. And this is extremely important for specialists who, by the nature of their activities, are forced to move around. For example, a sales manager will be able to promptly enter data on a newly concluded deal right at the table in the client's meeting room. And the chief accountant can go to the dacha and close the accounting in the fresh air among his favorite beds.

The second plus is savings on equipment. No need to spend money on building a local network, buying a server, as well as its maintenance. In addition, with such an organization of work, the requirements for hardware are reduced, because it is not necessary to install the program on employees' work computers. Therefore, a bulky system unit or a heavy laptop can be replaced with an ultra-thin netbook or even a tablet.

And finally, the third advantage is automatic updates. Since the applications are stored in the "cloud", there is no need to keep track of their updates and maintain the program's performance - all this is done on the "cloud" server. At the same time, your company's data does not hang anywhere between heaven and earth: although the technology is called "cloud", the base of your enterprise is still stored on the "iron". Only the hardware does not belong to you, but to the service provider. Therefore, all maintenance, archiving of your data, as well as their security is provided by the service provider. You don't have to think about it anymore.

You can work in the "clouds" through a specially developed service - the 1Cfresh.com portal. This way of working does not require the purchase of a program and a license. By connecting to the service, users see the accounting information base of their organization and work with the data of this database: add documents, build reports, etc. At the same time, the base is physically located on a server owned by 1C. Today, work through 1Cfresh is possible with several applications: “1C: Accounting 8”, “1C: Small business management”, “1C: Entrepreneur reporting”, “1C: Payroll and personnel management 8”, “1C: Accounting of a state institution”, "1C-FIREPLACE: Salary". Moreover, these programs can only be used in the standard version. All that can be improved is external reports and processing.

By the way, users can always return to the previous "classic" version of work, in which working applications are installed locally, and the database is hosted on their own equipment. Moreover, you can switch from one form to another and back at any time at will, the procedure is laid down in standard solutions.

Remote connection using 1C: Link

1C-Link is another option for remote work, but you can’t call it “cloud”: with it, you don’t give your databases to someone else’s server. They remain on your hardware, however, with the help of 1C technologies, you get secure access to your application from anywhere in the world. This way of organizing work is suitable for small companies that do not have programmers and techies on their staff.

You will get access to information bases "1C" 24*7 from anywhere in the world where there is Internet. All improvements and settings of 1C applications are saved. You work the way you are used to, and the infobases still remain on your computer.

From the point of view of information security, such a connection is reliable: 1C: Link does not store or decrypt subscriber data, and your computer remains invisible over the regular Internet. Access through "1C: Link" can be configured independently, without the involvement of specialists, and you can organize access to several infobases at the same time.

Work on mobile devices

The new 1C:Enterprise 8.3 platform is larger than the previous one and is configured to work with mobile devices. For example, it keeps in touch even with low-speed Internet. This makes it possible to work with 1C programs on a tablet or smartphone via a GPRS connection. And the web client allows you to connect to the infobase using only the browser available in the device.

However, browsers running on mobile devices have a number of limitations. To bypass them, the web client was modified taking into account the specifics of the Safari mobile browser and the iPad device itself. As a result, the iPad now supports touch text input, lists have side scroll bars and are controlled by a finger, the height of lines in tables has been increased for ease of use and the width of the buttons in the input field in drop-down lists, the calendar has also grown in size. Standard zoom in and out gestures are supported.

In addition to a specially adapted web client for the iPad, a "mobile platform" appeared as part of the 8.3 platform. This is a technology that allows developers to create applications in iOS and Android. Such mobile solutions work autonomously, but if necessary, they can synchronize their data with standard 1C solutions via mobile Internet (via a wi-fi network or Internet from a mobile operator). At the moment, mobile solutions are already available for the Document Management, UNF and other configurations.

Work in different operating systems

Until recently, users of the Linux operating system could work in 1C:Enterprise 8 only through a browser using a web client. Developers and administrators in this environment did not have access to the configurator at all.

With the advent of the 1C:Enterprise 8.3 platform, there are no more such restrictions: client applications have been created for the Linux operating system, similar to those that exist for Windows, that is, “thin” and “thick” clients. In addition, the configurator has also become available in Linux. Consequently, users will be able to work with the program in any mode, and developers have the opportunity to make individual settings in the program. To organize the work of 1C applications through the network, you can also get by with devices running on Linux.

New interface "Taxi"

A new interface has been created for the new version of the platform "Taxi". Its main visual difference is a large font and an optimized workspace. What is optimization? Firstly, the developers have hidden all the rarely used elements. Secondly, the user can now design his own desktop by placing the panels in the part of the screen that he needs.

Favorites. Now you can add to favorites not only data objects (documents, reference items), but also commands. Moreover, this can be done almost anywhere in the program in "one click": from the form, from the function menu, from the history dialog.

Search. Now full-text search is available in all application solutions: the program has a standard search form.

Navigation. The navigation bar is now placed above the workspace, and not on the left, as before. The functions necessary for convenient navigation are now implemented in several auxiliary panels: tools, favorites, history, etc.

Calendar. The appearance of the calendar has been changed, the choice of the month and year has become more convenient.

"Single Window Interface". This is another feature of Taxi. In the new interface, most forms open in one main window, while the user can navigate through the forms open in the window back and forth by clicking on the arrow. This mode is similar to the browser.

You can compare the new and old interface using the example of a magazine Sale of goods and services in the "Enterprise Accounting" configuration (rev. 3.0) in Figures 1 and 2.

Rice. 1. Journal Sale of goods and services in the Taxi interface of platform 8.3

Rice. 2. Magazine Sale of goods and services in platform interface 8.2

Form command bar. Teams Burn, Burn and Close and others are now made in the same style and become more obvious (see Fig. 3).

Rice. 3. New view of the command line

Entering new elements. Adding a new element to the directory has become easier. There is now a button in the drop down list below the input field. It allows you to create a new data element and automatically substitutes a link to this element in the input field (see Fig. 4).

Rice. 4. Creating a new directory element

Story . The role of History as a data retrieval tool has increased. Now this is not a history of changes, but a history of discoveries, in which the number of saved elements has been increased.

Compatibility with previous versions

Platform 8.3 supports a special infobase compatibility mode with previous versions. This allows you to use application solutions developed on the 1C:Enterprise platform versions 8.1 and 8.2 without additional modification. Compatibility mode also allows you to make a platform transition from version 8.3 to 8.2 if necessary.

Version 8.3 of the platform is available to users of the 1C:Enterprise 8 system who have signed a 1C:ITS agreement, as well as to 1C partners at no additional charge.