1c reflection of salary in regulated posting accounting. Reflection of wages in accounting. An example of how payroll is reflected in the accounting of a budget organization

1C:Accounting provides the ability to set up cost accounts and analytics for employee remuneration. For this purpose, use the reference book 1C 8.3 “Methods of salary accounting”.

Starting from program version 3.0.43.162, this directory can be opened from the combined form “ ” (which opens in the “Salaries and Personnel” - “Directories and Settings” section):

In earlier versions of the program, the “Salary Accounting Methods” directory is available directly from the “Salaries and Personnel” section (see the “Directories and Settings” subsection).

Setting up salaries in 1C accounting

The methods of salary accounting are entered into the directory, and in each, a cost attribution account and analytical parameters are selected. One element of this directory has already been created in the program - “Reflection of default accruals”. The cost account selected here will be used for payroll accounting unless otherwise configured. In the “Reflection of default accruals” account 26 (General business expenses) is indicated, but you can specify another account if necessary.

The method of accounting for wages must be indicated in the accrual that is assigned to the employee on or after the transfer. If no method is specified, the default reflection will be used. The “Accruals” directory is also available starting from program version 3.0.43.162 from the “Salary Settings” form, in previous versions - directly from the “Salaries and Personnel” section. The program has already created some accruals, including “Payment by salary”. It does not select the method of reflecting salaries, so the salaries of employees assigned to “Payment by salary” will be taken into account by default - to account 26.

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The user has the ability to create new methods of accounting for salaries and new accruals and assign them to employees.

Example. Two new employees were hired into the organization: Ivanov P.I. to the sales department for the position of manager and Kuznetsov S.P. to the production site as a turner. Both receive a monthly salary, while the manager’s salary should be taken into account in account 26, and the turner’s salary in account 20.01 (Main production).

Watch our video about payroll calculation in 1C Accounting.

ATTENTION: similar article on 1C ZUP 3.1 (3.0) -

Hello dear blog readers. In the next article we will talk about the features of setting up the reflection of wages in accounting using the corresponding document of the 1C Salary and Personnel Management software product. I have already touched on this topic a little in an article about the sequence of working with 1C ZUP:. If you have not worked with this section of program accounting before, it is better to first read this article. Here I will talk in detail about working with the document and all the possible options for setting up reflection for filling out this document:

• For the entire organization;
• For the unit;
• For the type of calculation;
• For an employee using a document “Accounting for an employee’s basic earnings”;
• For employee calculation types using a document “Entering information about the regulations for accounting for planned accruals for employees of organizations.”

Let's take a look at the document's capabilities separately. “Inputting the distribution of the basic earnings of the organization’s employees", which allows you to configure the distribution of employee earnings between different accounting methods (postings) as a percentage. This article is relevant for edition 2.5 of the 1C ZUP program. In version 3.0, this section of accounting has undergone significant changes, which I wrote about in the article.

Procedure for taking into account settings

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I have already written about how to set up accounting for the entire organization in the “Organizations” directory element and how to set up accounting for employees working in a specific department in a separate article located. Also in that publication, I told you how to create templates on the basis of which transactions are generated. Therefore, if you are just starting to study this section of program accounting, it is better to read the article first, since now I will not return to the indicated issues.

So, each option for setting up accounting has its own priority.

1. When generating transactions for a specific employee, for amounts for a specific type of calculation in a document, first the program looks at whether a document has been created for the employee. If one is entered, then a posting is generated in accordance with its settings. More on the document itself a little later.
2. If the “Entering information...” document was not entered, then the program looks to see if there is setting up accounting for the current type of calculation.
3. If there is no personal accounting setting for the type of calculation, then the program looks for the presence of the document. This document already reflects the settings not for each type of calculation, but for all accruals of the employee. In this case, the amount of all employee accruals can be distributed among different accounting methods as a percentage.
4. If the document “Entering distributions...” is not entered for the current employee, then the program looks for the presence of the document “Accounting for the basic earnings of employees of an organization.” It also specifies how earnings are accounted for as a whole for the employee, but without any distributions.
5. If the document “Accounting for Basic Earnings...” is not entered for the employee for which the reflection is generated, then the program looks at what setting up accounting costs for a department where this employee works.
6. If the department does not have such a setting, then the program turns to accounting parameters for the organization.
7. If nothing is specified for the organization, then the transactions are generated based on a predefined template "Reflection of charges by default", which was created by the developers in the reference book “Methods of reflecting wages in regulated accounting.”

It is in this sequence that we will consider documents related to the subsystem of employee payroll accounting in accounting.

Working with the document “Entering information on regulated accounting of planned accruals”

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

This document has the highest priority when generating transactions, i.e. The program first of all looks at the presence of this document when generating a posting for the current type of calculation of the current employee. The document is quite simple. You need to indicate in the tabular section the employee, the type of payment, the date from which this setting will be effective and indicate the method of reflection from the corresponding directory. Let's establish for employee Aleksandrov that the amounts for the calculation type “Salary by day” are reflected by posting 20 -> 70, while for the entire organization the reflection is configured with posting 26 -> 70 (the examples are conditional).

Now you can generate the document “Reflection of wages in regulated accounting”.

And please note that this Aleksandrov has accruals for two types of calculations, and in the document “Entering information on regulated accounting of planned accruals” we set up the reflection only for salary.

And we will create the document “Reflection of wages in regulated accounting,” which I wrote about in detail.

The salary (20,000 rubles) was reflected in accordance with what we indicated in the document “Entering information...”, but the bonus (10,800 rubles) was reflected based on the settings established for the entire organization. Also note that not only salaries were distributed among different accounts, but also insurance premiums from these amounts.

Setting up accounting for a specific type of calculation

Now let's see how the reflection method is configured for a specific type of calculation. Let's open the calculation types that were used in the previous example, and on the “Accounting” tab, set the reflection method for them – 25 -> 70.

Now you can refill the document “Salary reflections in regulated accounting” so that the postings are generated in accordance with the new conditions. At the same time no need refill, recalculate or repost the “Payroll” document, as well as the “Calculation of insurance premiums” document.

Please note that the postings have changed only for the type of calculation “Personal bonus...” - 10,800 rubles. and for insurance premiums that were calculated for this premium, and the type of calculation “Salary by day” and insurance premiums for it remained in account 20.01. The fact is that despite the settings made in the form of “Salary by day” calculation, the document remained posted “Entering information about regulated accounting of planned accruals”(we introduced it a little earlier), the priority of which is higher for the program than the setting in the form of a calculation.

Working with the document “Inputting the distribution of the basic earnings of the organization’s employees”

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Let us now consider the next priority option for setting up accounting in 1C ZUP - document “Inputting the distribution of the basic earnings of the organization’s employees.” Let's use the same employee as an example. When charging, we will add another 10,000 rubles for him. according to the type of calculation “Bonus from the Administration”. We will calculate and process the document.

Since we have another accrual, we need to refill the document “Calculation of insurance premiums” and we will carry it out.

Now let's create a document “Inputting the distribution of the basic earnings of the organization’s employees.” In it, in the upper tabular part, you must indicate which employee’s earnings will be distributed, and in the lower part, indicate between which accounts (i.e., indicate posting templates) and in what proportion (in percentage). In order to clearly see the distribution reflected in the transaction templates, I selected cost items with the names “Distribution 1” and “Distribution 2” between which income is distributed.

We post the document and refill the document “Reflection of wages in regulated accounting”.

Please note that not the entire employee’s salary was distributed, but only 10,000 rubles accrued according to the type of calculation “Bonus from the Administration”. The fact is that a higher priority document is still in effect “Entering information about regulated accounting of planned accruals” with the setting for the calculation type “Salary by day” (RUB 20,000) and the accounting setting for the calculation type “Personal bonus...” is valid (RUB 10,800). This setting also has higher priority when generating transactions than the document in question “Inputting the distribution of the basic earnings of the organization’s employees.” This behavior of the program is very convenient when it is not necessary to distribute all types of calculations or not to all employees.

Working with the document “Accounting for the basic earnings of employees of an organization”

This document allows you to enter parameters for reflecting the salary of a specified employee for all his current types of accrual. However, the priority of the settings entered using this document is less than that of the previously described methods. Let's try to enter this document for employee Alexandrov. The document is simple. It must indicate in the tabular section the Employee, the Date from which the entry is valid and the Method of accounting for earnings. For clarity, I will create a posting template, where as a Cost Item we will indicate an article called “Doc. "Accounting for basic income"

Let’s review the document and try to refill the document “Reflection of salaries in regulated accounting.” In theory, nothing should change, since the program, when generating transactions, will be guided by the settings entered earlier for this employee and his types of calculation. These settings have higher priority.

And after that, we will refill the salary reflection document.

Please note that now all accrued salaries for all types of calculation, as well as insurance premiums from this salary, are reflected as we specified in the document “Accounting for the basic earnings of an employee of organizations”.

The next priority is accounting settings for the entire division, and then for the entire organization. But I already wrote about this in detail in one of my previous publications, which you can read.

And that's all for today! Soon there will be new interesting materials on.

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We will not consider payroll calculations in detail, but will analyze the entries that are generated in accounting after the calculations are completed for each employee.

Stages of work on payroll accounting in an organization:

• payment of personal income tax and contributions.

To record all transactions related to wages, account 70 “Settlements with personnel for wages” is used. The credit of this account reflects accruals, the debit - personal income tax, other deductions and salary payments. Postings for payroll, deductions, personal income tax and insurance contributions are usually made on the last day of the month for which wages are accrued. Postings for salary payments and personal income tax and contributions are made on the day of the actual transfer (issue) of funds.

Payroll

Wage expenses are written off against the cost of production or goods, therefore the following accounts correspond to account 70:

• for a manufacturing enterprise - 20 account “Main production” or 23 account “Auxiliary production”, 25 “General production expenses”, 26 “General (administrative) expenses”, 29 “Servicing production and facilities”;
• for a trading enterprise - account 44 “Sales expenses”.

The wiring looks like this:

D20 (44.26,...) K70

This posting is made for the total amount of accrued salary for the month, or for each employee, if accounting on account 70 is organized with analytics for employees.

Salary deductions

Deductions from salary reduce the amount of accruals and go through the debit of account 70. As a rule, all employees have one deduction - personal income tax. Here account 70 corresponds with account 68 “Calculations for taxes and fees”, posting:

D70 K68

In postings for other deductions, the credit account changes depending on where it goes. For example, when withholding under a writ of execution in favor of a third party, account 76 “Settlements with various debtors and creditors” is used, posting:

D70 K76

Calculation of insurance premiums

Account 70 is not included in postings for insurance premiums, because they are not accrued to employees and are not deducted from their salaries.

Insurance premiums are included in the cost of production, i.e. pass through the debit of accounts 20 (26,29,...) or 44 in correspondence with account 69 “Calculations for social insurance and security”. 69 accounts usually have subaccounts for each contribution. Wiring:

D20 (44, 26, …) K69

Payroll

After the salary is accrued on the credit of account 70, and personal income tax and other deductions are withheld on the debit of account 70, the remainder is paid to the employees. Payment can be made either from the cash register or through a bank (money is transferred to the accounts of employees from the organization’s current account), i.e. Account 70 corresponds with either account 50 “Cashier” or account 51 “Cash Account”, posting:

D70 K50(51)

Transfer of personal income tax and contributions

No later than the day following the day of salary payment, the organization is obliged to pay personal income tax. Insurance premiums, including insurance premiums, are paid by the 15th of the following month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Postings:

D68 K51 - personal income tax paid

D69 K51 – fees paid

Example of payroll with postings

Employees were paid salaries for March 2019, personal income tax was withheld, and insurance premiums were calculated. Accounting for account 70 is carried out without analytics for employees, for account 69 - with subaccounts for each contribution. Expenses for salaries and contributions are included in account 20.

04/10/2019 - salary paid, personal income tax paid,

04/15/2019 - insurance contributions to the Pension Fund, Federal Migration Service, and Social Insurance Fund were paid.

Contributions:

• in the Pension Fund of Russia (22%) - 16,500 rubles
• to the Federal Migration Service (5.1%) - 3,825 rubles
• FSS (2.9%) - 2,175 rubles
• FSS injuries (0.9%) - 675 rubles

Postings for all operations:

Date	Wiring	Sum	Contents of the operation
31.03.2019	D20 K70	75 000	Salary accrued
	D70 K68.NDFL	9 750	Personal income tax withheld
	Insurance premiums charged:
	D20 K69.pfr	16 500	- to the Pension Fund of Russia
	D20 K69.fms	3 825	- to the FMS
	D20 K69.fss1	2 175	- in the Social Insurance Fund (temporary disability)
	D20 K69.fss2	675	- in the Social Insurance Fund (injuries)
10.04.2019	D68.NDFL K51	9 750	Personal income tax listed
	D70 K50	65 250	Employees' salaries were paid from the cash register
15.04.2019	Insurance premiums listed:
	D69.pfr K51	16 500	- to the Pension Fund of Russia
	D69.fms K51	3 825	- to the FMS
	D69.fss1 K51	2 175	- FSS (temporary disability)
	D69.fss2 K51	675	- FSS (injuries)

Keeping accounting records in the online service Kontur.Accounting is convenient. Quick establishment of a primary account, automatic payroll calculation, collaboration with the director.

In order to ensure the unity of the wage accounting methodology, the enterprise maintains analytical and synthetic accounting of settlements with personnel for wages. Analytical accounting data must correspond to the turnover on synthetic accounting accounts.

Synthetic accounting of wages and salary calculations is carried out on passive balance sheet account 70 “Payroll calculations”.

The Credit of the account reflects the amount of accruals for all types of basic and additional wages, bonuses, temporary disability benefits, pensions for working pensioners, income from securities and other payments.

The debit of the account reflects the amounts paid for wages, bonuses, benefits, as well as deductions from accrued amounts and amounts accrued but not paid on time.

The credit balance shows the amount of accrued but not paid wages.

The amounts of accrued basic and additional wages are distributed according to cost areas, i.e. written off from the credit of the balance sheet account 70 “Calculations for wages” to the debit of the corresponding balance sheet accounts: 20 “Main production” - the basic wages of workers directly involved in the production process, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses" - 29 "Service of production and economy" - wages of workers not engaged in the main production, etc.

At the same time, their amounts are recorded in the production cost accounting sheet for orders, items, workshops, and on their basis - in journals - orders No. 10 and 10/1. They also reflect the amount of accrued wages to workers during vacation.

Analytical accounting of wage calculations is carried out in the following forms of accounting documentation: timesheets and wage calculations, payroll, payroll, payroll, personal account, book of settlements with depositors, register of deposited wages, piece work order work.

Analytical accounting of calculations for labor remuneration and payroll is carried out in the following main areas:

• - for each employee, regardless of the time of his work at the enterprise;
• - by type of accrual;
• - by sources of payments;
• - by structural divisions;
• - by type of products manufactured, services provided, work performed.

At the calculator’s workplace, the main direction of analytical accounting is the organization of accrual accounting for each specific employee.

accounting wages wage audit

Typical accounting entries for accounting for accruals and deductions from wages:

Salaries are calculated based on tariffs and official salaries: - employees of manufacturing enterprises - employees of trade, trade-purchasing, supply organizations	20,23,25,26
Overpaid amounts of wages were deposited into the cash register
Temporary disability benefits and other accruals were accrued from extra-budgetary funds
Amounts due to employees at the expense of other enterprises, third parties, etc. have been accrued.
Calculation of employee benefits at the expense of profits
Restoration of amounts of shortfalls previously attributed to employees
When creating reserves in the prescribed manner, the following are accrued: - vacation pay - year-end remuneration
Wages paid to employees from the cash register
Personal income tax withheld
Deductions were made from the employee’s salary to repay the loan amount
Deductions under writs of execution in favor of third parties
Salary not received on time was deposited
The debt for the advance payment issued on account was withheld from the employee’s salary
Amounts were withheld from the salaries of the guilty persons to cover shortages in excess of the norms of attrition and losses from damage

Payroll calculations involve determining the total amount accrued to each employee.

The calculation of direct wages for time workers and salary workers is carried out in the Time Sheet and calculation of wages.

Piece workers are paid according to time sheets and in work orders or other documents of the same type. After completing the task, the foreman closes the work order and enters into it the number of accepted products or completed work, indicates the time worked, the total amount of remuneration and the percentage of additional payment, cost accounting codes to which the accrued wages relate, as well as the presence of defects.

Where appropriate, they usually use enlarged, complex norms and prices, as well as multi-day (cumulative) primary documents (for a week, ten days, two weeks, a month, for a cycle of operations or work) instead of one-time and one-day orders. Regardless of the adopted wage system, in order to determine the amount of wages to be paid to employees, it is necessary to determine the amount of earnings for the month, reflect all accruals and make all deductions. These calculations are usually made in the payroll sheet (in which the data is generated from the timesheet and accumulative sheet). In some organizations, instead of a payroll sheet, they use separate payroll and payroll sheets.

At the end of the payroll, after the last entry, a final line is drawn for the total amount of the payroll. An expense cash order is drawn up for the amount of wages paid, the number and date of which are indicated on the last page of the statement.

One line is allocated for each employee in the statement. Statements are used for settlements with employees for the whole month.

Thus, the earnings due are shown in these statements by structural divisions and services of the organization and types of payments, i.e. in the context that is necessary to control the use of the wage fund and draw up various certificates and reports.

In practice, various deviations in technological and production processes arise that require additional payment. Such deviations and additional payments include: working overtime, working on weekends and non-working holidays, night work, combining professions, failure to comply with labor standards (job duties) not through the fault of the employee, downtime due to the fault of the employer, defective products not due to the employee’s fault, hard work, work with harmful and (or) dangerous and other special working conditions.

Additional payments must be documented in the following documents: a) additional operations not provided for by the production technology - a piecework work order, which usually contains some kind of distinctive sign (for example, a bright diagonal line); b) deviations from normal working conditions - a slip for additional payment, which is issued to the team or individual worker. It indicates the number of the main document (work order, statement, etc.) for which the additional payment is made, the content of the additional operation, the reason and culprit for the additional payment and the price.

Article 136 of the Labor Code of the Russian Federation establishes that wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, and employment contract.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.

Payment for vacation is made no later than three days before it starts.

The amount of the advance is determined in the document according to the accounting policy of the enterprise. As a rule, it is 30-40% of earnings.

The following entries are made in the accounting accounts for the amount of advances issued:

D-t 70 “Settlements with personnel for wages” K-t 50 “Cash desk”

There are strict deadlines for paying wages from the cash desk - three days from the date of receipt of cash at the bank institution. On these days, it is allowed to keep cash in the cash register in excess of the established limit.

Amounts accrued but not paid on time are reflected as follows:

D-70 “Settlements with personnel for wages”

K-t 76/4 “Settlements with various debtors and creditors” sub-account “Settlements for deposited amounts”.

If wages are not received on time, then in the payroll opposite F.I.0. employee with a special stamp or by hand makes a note “deposited”, and the amounts not issued are called deposited and are handed over to the bank.

On the front side of the payroll, the cashier makes a note about its closure. In this case, the amounts of cash paid and deposited wages are indicated. A register of unpaid wages is compiled for deposited amounts. The closed payroll and the register of unpaid wages are transferred by the cashier to the accounting department, to the settlement department. After checking them, the accountant issues a cash order for the amount of the paid wages, completes it and transfers it to the cash desk for drawing up a cashier’s report.

In the accounting department of an enterprise, accounting of deposited amounts is kept in the Book of Accounting of Deposited Amounts. The book opens for a year. Accounting is maintained by production divisions (shops, departments). The amount of debt for unpaid wages is recorded for three years. After this period, it is included in the enterprise’s income as non-operating income. Payment of deposited amounts is formalized by an expense order or payroll.

In the 1C:UPP program, the documents “Payroll” and “Salary payment” do not provide any accounting and tax entries. For the purpose of reflecting wages in regulated accounting in 1C:UPP, a special document “Reflection of wages in regulated accounting” is used. The directory "Cost Items" in 1C:UPP is analytics for cost accounts in accounting and tax accounting. Let's add two new elements to the "Cost Items" directory (Figure 1).

Figure 1. Cost items

We created the article “Salaries (General Expenses)” to record the salaries of management personnel.

We created the article “Salaries (Production Expenses)” to record the salaries of production personnel.

To create various ways of reflecting the “basic” salary of employees and individual planned and one-time accruals and deductions in accounting and tax accounting, use the reference book “Methods of reflecting salaries in accounting.”

Each element of the directory represents the correspondence of accounts with the specified analytical elements, if the accounts require it.

There are several predefined elements in this reference.

If necessary, the directory is supplemented by the user independently.

Tax entries are not included in this directory. They are generated automatically.

Let’s create template entries in the reference book “Methods of reflecting wages in accounting” to reflect wages in regulated accounting in 1C:UPP (Figure 2).

Figure 2. Methods of reflecting wages in regulated accounting.

Using the "General business expenses account 26" reflection method, entries will be created to reflect the salaries of the management personnel of the enterprise. As an expense item, we note the item “Salaries (General Household Expenses)”.

Using the "Main production 20 account" reflection method in 1C:UPP, postings will be created to reflect the salaries of the enterprise's production personnel. As an expense item, we note the item “Salaries (Production Expenses)”.

Setting up accounting entries for accruals

Reflection of salaries in regulated accounting- these are wiring.

Postings for accruals can be entered in several ways. Let's look at the possibilities for entering transactions and then arrange them in order of priority.

Accounting for the basic earnings of employees of organizations

It is possible to specify the rules for reflecting the earnings of an organization's employees in the form of the "Organizations" directory. In this case, the information register “Accounting for the organization’s main earnings” is used.

Let's open the "Organizations" directory and select the organization of the Southern Federal District MebelStroyKomplekt plant (Figure 3).

Figure 3. Reflection of employee earnings in the form of the "Organizations" directory.

On the “Salary Accounting” tab, clicking “Set salary accounting for an organization” will open the “Salary Accounting for Organization Employees” register. In order for the entire salary of the employees of the Southern Federal District organization MebelStroyKomplekt Plant to be taken into account according to the method of reflection “General expenses account 26”, we will add the following entry to the register (Figure 4).

Figure 4. General expenses account 26.

Accounting for the basic earnings of employees of organizational units

Let's open the directory "Divisions" and select the division Administration of the Southern Federal District of the organization Southern Federal District MebelStroyKomplekt plant (Figure 5).

Figure 5. 1C:UPP. Division directory.

On the Salary Accounting tab, clicking “Set Salary Accounting for Department Employees” will open the “Salary Accounting for Department Employees” register. In order for the entire salary of employees of the Administration of the Southern Federal District to be taken into account according to the method of reflection “General expenses 26 account”, we will add the following entry to the register (Figure 6).

Figure 6. Salary accounting tab.

In order for the entire salary of the employees of the Workshop of the Southern Federal District to be taken into account according to the method of reflection “Main production 20 account”, we will open the division of the Workshop of the Southern Federal District in the directory and add the following entry to the register (Figure 7).

Figure 7. Accounting for basic earnings.

Document Accounting for the basic earnings of the organization's employees in regulated accounting

To register changes in the reflection of the salaries of the organization's employees in regulated accounting, use the document "Accounting for the basic earnings of the organization's employees in regulated accounting" (Interface Calculation of salaries of organizations/menu Salary accounting/Entering information about accounting for employees' earnings). The document can be entered on the basis of hiring or personnel transfer.

When the document is posted, it makes an entry in the information register “Accounting for basic earnings in the regulatory accounting for employees of organizations.” For employee Bashirova, we will select from the reference book “Methods of reflecting wages in accounting” the reflection method “Test 25 account” (Figure 8).

Figure 8. Accounting for basic earnings in regulated accounting.

Document Entering the distribution of the basic earnings of the organization's employees

The document allows you to register the distribution in accounting of the basic earnings of employees according to several methods of reflection in a given proportion for the month specified in the document. You can find the document: interface Calculation of salaries for organizations / menu Salary accounting / Entering information about the distribution of basic earnings of employees.

Using the document, we will appoint I.V. Bashirova. distribution of earnings: 20% according to the “General business expenses 26 account” method, 80% according to the “Main production 20 account” method (Figure 9).

Figure 9. Distribution of basic earnings.

Document Entering information on regulated accounting of planned accruals for employees of organizations

To register changes in the reflection of permanent accruals of employees of organizations in regulated accounting, with the exception of basic earnings (accounting rules for which are registered in the document “Accounting for the basic earnings of employees of an organization in regulated accounting”), the document “Entering information on the regulated accounting of planned accruals of employees of organizations” (interface Calculation of salaries of organizations/menu Salary accounting/Entering information about accounting for planned accruals). When the document is posted, it makes an entry in the information register “Regulation of planned accruals to employees of organizations.”

Using the document, we will assign I.V. Bashirova: accounting for salary using the method “General expenses 26”, accounting for the regional coefficient using the method “Main production 20” (Figure 10).

Figure 10. Entering information about regulated accounting of planned accruals.

Setting up the distribution of accruals and deductions across accounting accounts can be done in the plans of the calculation types "Basic accruals of the organization", "Additional accruals of the organization".

Let's open the Plan of calculation types "Basic accruals of the organization", select the accrual type Salary by day. On the “Accounting and UTII” tab, select the method of reflecting “General business expenses 26 accounts.” (Figure 11).

Figure 11. Setting up calculation types.

Priority when entering transactions for accruals

When filling out a document, postings are determined in accordance with the methods by which they were assigned. In this case, the following priority condition for accruals is observed depending on the method in which the posting is assigned (in descending order):

1) postings generated by the documents: “Contracts for the performance of work with individuals”, "Accrual on sick leave for organizations", "Piece earnings", "Loan agreement"

2) transactions entered by the document “Inputting information on accounting for planned accruals to employees of organizations”

3) transactions entered through setting up payment types

4) entries entered by the document “Entering information on accounting for the basic earnings of employees of organizations”

5) directory "Divisions", information register "Accounting for salaries of department employees"

6) directory "Organizations", information register "Accounting for the main earnings of an organization"

7) reference book "Methods of reflecting salaries in accounting" - reflection of accruals by default.

Document Reflection of salaries in regulated accounting

For the automated generation of entries for accounting and tax accounting of accrued wages, the document “Reflection of wages in regulated accounting” is intended. When you click on the “Fill” button, the data from the previously performed salary calculation will be reflected in the document in the following section:

· On the “Basic accruals” tab, the expected reflection in accounting and tax accounting of basic accruals to employees (for each employee and type of accrual) will be shown, based on the rules available in the information base for reflecting accruals in regulated accounting;

· On the “Additional charges” tab - the same regarding additional charges;

· On the “Transactions” tab, summary transactions for reflecting wages in accounting and tax accounting will be shown.

Thank you!