When maintaining records in programs 1C 8.3 and 8.2 from 2021, it is important to monitor the correspondence between the actual date of receipt of income, which is taken into account in the income register (in ZUP 3.0, Accounting 3.0 this is the accumulation register Income Accounting for calculating personal income tax , in ZUP 2.5 - the personal income tax Information on income ) and the one that is registered in the tax accounting register (in ZUP 3.0 and Accounting 3.0 this is the accumulation register Taxpayers’ calculations with the budget for personal income tax , in ZUP 2.5 – personal income tax Calculations with the budget ). If there is a desynchronization between them, then errors will occur in the 1C program when calculating tax.
Important! To avoid possible errors in personal income tax, keep track of the correspondence in the 1C 8.3 (8.2) program between the date of income in the income register and the date of income in the tax register , otherwise the program will have errors when calculating tax.
When registering any income in the program, the date of actual receipt of income is recorded. For income with code 2000, this is the last day of the accrual month. For other income, this is the planned payment date from the corresponding accrual document. When a tax is calculated, the program analyzes what kind of income this tax is calculated on, and determines the date of actual receipt of income, which is recorded in the tax register.
Why can there be a difference in the date of receipt of income, which is taken into account in the income register and the personal income tax register? Let's look at it below.
Possible errors when calculating personal income tax in the 1C 8.2 ZUP 2.5 program
Let's look at ZUP 2.5 in the 1C program using the example of the “Vacation” document. Vacation pay was accrued, which was initially planned to be paid on 01/29/2016. In fact, payment is made on 01/28/2016. Therefore, we change the date of payment of income in the vacation accrual document to 01/28/2016. This date falls into the income register.
The tax accounting register 1C 8.2 includes the date from the personal income tax tabular section, which we see on the “Payment” tab of the document “Accrual of vacation for employees of organizations.” The date here has not changed, but remains 01/29/2016.
In order for this date to also change, we need to either recalculate the document completely or recalculate only the personal income tax. If recalculation is undesirable or impossible for some reason, the date can be adjusted manually.
Let's simulate a situation where we have a discrepancy in the dates of receipt of income and post the document. Now we will show what mistakes this is fraught with in the future.
We look at the registers to see if there is a discrepancy. Our income register includes the date 01/28/2016.
It was entered into the tax register on 01/29/2016.
Then we pay vacation pay. We submit the document for payment. We look at its movement through the tax accounting register, which records the actual tax withheld. The date of receipt of income is recorded here as 01/29/2016 from the tax register.
In form 6-NDFL, this situation will look like this: the date of actual receipt of income (line 100) is 01/29/2016, and the date of tax withholding (line 110) is 01/28/2016. It turned out that we withheld the tax earlier than accrued income, whereas for income in the form of vacation payments, these two dates (the date of receipt of income and the date of tax withholding) must coincide.
But that's not all! When calculating salaries, the 1C program tries to correct personal income tax and bring it into compliance. Therefore, it reverses the tax from the date of receipt of income on January 29, 2016 and charges the same amount as of January 28, 2016.
Further, when paying wages, the withheld tax is recorded in exactly the same way. One line in the personal income tax with a “minus” from 01/29/2016, and the second line with a “plus” from 01/28/2016.
In 6-NDFL, two more groups of lines are added from 100 to 140. In one, everything is reversed, and in the other, everything is accrued anew.
To prevent this situation from arising, carefully monitor the date of receipt of income, which will be recorded in the Income Register, and the date of receipt of income, which will be recorded in the Tax Register. They must match.
Reasons for the appearance of excessively withheld personal income tax and its reflection in the 1C program
When an employee receives income, the organization, as a tax agent, is obliged to calculate personal income tax on the employee’s taxable income, withhold it and transfer the withheld amount to the budget (Clause 1 of Article 226 of the Tax Code of the Russian Federation).
Excessively withheld personal income tax occurs in the following situations:
- Deductions are provided retroactively.
- When changing status from non-resident to resident.
- Perform any recalculations. For example, when an employee’s salary was calculated for the month, and it later turned out that he had been granted leave without pay.
Deductions provided retroactively
Let's look at how excessively withheld personal income tax is taken into account in 1C 8.3 (8.2) ZUP 2.5 and ZUP 3.0 using an example when an employee wrote an application for a retrospective deduction. In other cases, you need to act in the same way.
For example, an employee submitted an application for a deduction not in January, but in March. Salaries for January and February have already been calculated and personal income tax has been calculated.
How to register the right to a standard tax deduction for personal income tax in 1C ZUP 3.0 (2.5), see our video:
The first event option: when the total personal income tax amount for the current month is positive
In 1C 8.3 ZUP 3.0, this is how the salary calculation for January 2021 looks like: taxable income will be 16,500 rubles. and the tax on it is 2,145 rubles. A similar calculation will be made for February 2021:
In March 2021, the employee writes an application to provide her with a deduction for one child:
When calculating your salary for March 2021, let’s pay attention to the personal income tax tab. On the Accruals tab, the calculation will be the same as in January and February:
Firstly, we see that a deduction of 1,400 rubles was applied. (the Applied deductions column is filled in). Secondly, in addition to the line for March 2021, lines for previous months appear. Tax in the amount of -182 rubles. corresponds to the amount of tax that must be recalculated taking into account the deduction, i.e. 1,400 * 13% = 182 rub. Thus, in March, personal income tax will be recalculated and tax amounts for January and February will be taken into account. When paying salary for March, tax will be withheld taking into account this recalculation:
In 1C 8.2 ZUP 2.5 the calculation will be similar. The only difference is how the deduction information will be entered.
In 1C for salary accounting ed. 2.5 in order to assign deductions to an employee, you need to open the individual’s card (Desktop – Personnel records – See also – Individuals or go from the employee’s card to the link “More details about the individual..”), execute the “Personal Income Tax” command in top command bar:
In the Data Entry for Personal Income Tax window, enter information on deductions:
When calculating salary for March 2021, we will also see the recalculation of personal income tax for January and February 2021:
We pay the salary for March, post the document and look at the personal income tax accumulation register and settlements with the budget. In this register, with the type of movement “Expense” (“minus”), the personal income tax withheld is recorded:
You can view the records that were created in the Personal Income Tax Accounts with the Budget register by clicking the Go to – Personal Income Tax Accounts with the Budget button in the open document Salaries to be paid by organizations:
The second version of the event: when the total personal income tax amount for the current month is negative
In the examples under consideration, the tax amount for March 2021 was enough for the total tax amount to be positive for three months. But there are situations when the tax amount for the current month may not be enough and the tax will end up being negative.
In ZUP 3.0 , for example, employee A.I. Sokorina worked only one day in March, the rest of the time she took leave without saving her salary.
Then, when calculating her salary for March 2021, she will have the following calculation:
Taxable income will be 750 rubles, personal income tax on this amount will be 98 rubles. But since the employee is entitled to a deduction, it will not be applied in full, but only for 98 rubles. The remaining amount is 182 – 98 = 84 rubles. will be counted towards the next billing month. Amounts for January and February will also be credited next month. Such amounts that cannot be taken into account in the current calculation appear in the Tax for offset, refund column.
If this column is not visible in 1C ZUP 8.3, you can enable its display using the More – Change form button. This column must always be monitored, since it records excessively withheld personal income tax. Program 1C 8.3 ZUP 3.0 keeps records of such amounts separately and does not offer them for payment:
Let's pay the salary for March and see that the amount payable has not been increased by the amount of excess tax withheld and is equal to 750 rubles:
We will generate a payslip for March. The amount of over-withheld tax is taken into account as a debt owed by the enterprise at the end of the month:
Let's look at the salary summary for March 2021, we will be interested in the personal income tax line:
As you can see, in the total amount of personal income tax (6,545 rubles) there is an amount with excessively withheld personal income tax (-448 rubles), which should not affect the withheld tax. According to the law, the amount of withheld personal income tax must be transferred to the budget, but in the summary we see the amount of calculated personal income tax. Thus, the amount that needs to be transferred to the budget for March should be 448 rubles. more than in the vault.
In the salary payment statement, personal income tax for transfer is recorded in the amount of 6,993 rubles, which is 448 rubles. more than in the vault (6,545 + 448 = 6,993 rubles):
Let's calculate the salary for April 2021 and look at the personal income tax tab:
For employee A.I. Sokorina, the over-withheld personal income tax in the amount of 448 rubles is offset. Now the amount in the Tax to be credited and refunded column is marked with a plus sign:
In the payslip for April, the debt is the amount that does not include excessively withheld personal income tax. Thus, the amount is 448 rubles. was credited. The information displayed in “For reference” tells us this:
We will pay employees salaries for April 2021:
The personal income tax amount according to the code was 8,708 rubles, and the amount needed to be transferred is 8,260 rubles, which is 448 rubles. less. The amount of tax withheld differs from that calculated exactly for the credited amount of excess personal income tax withheld.
If the personal income tax amount in the summary contains negative values, then when transferring personal income tax to the budget, these amounts should not be taken into account. Accordingly, the amount in the summary and the amount when paying personal income tax will never be equal. Also, if negative amounts are offset in the next month, then the amount in the personal income tax summary will not be equal to the amount for personal income tax transfer to the budget.
In addition, the amount of personal income tax withheld in excess can be included in the calculation of the next month. The employee can write a statement and the over-withheld tax will be returned to him.
Changing status from non-resident to resident
If excessively withheld personal income tax arose as a result of a change in status from non-resident to resident, then the tax is not refundable, but can only be offset in the calculation of subsequent months. If at the end of the tax period not the entire amount has been credited, then the organization submits information about the excessively withheld personal income tax to the tax office and the tax office itself returns this amount to the employee after his application.
Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program.
In the 1C ZUP 3.0 program, the date of receipt of income is also taken into account in two registers: the Income Accounting Register and the Tax Accounting Register. For example, consider the document “Vacation”. The Income Accounting Register contains the date of payment from the main form of the document.
And in the Tax Registration Register - the date from the form “More details about the calculation of personal income tax”.
These two dates must match. But if we change the date in the main form of the document, the date automatically changes in the “More details about personal income tax calculation” form. It’s easier here, the ZUP 3.0 program. she guarantees us that these dates will coincide.
The only thing is that in the current release of the 1C program there is an error for the “Sick Leave” document. If it is paid with a salary, and we change the date of payment, then in this case the date of receipt of income in the form “More details about calculating personal income tax” does not itself change.
Here you need to recalculate, or change the date in the “More details about personal income tax calculation” form manually.
For all other cases, the personal income tax accounting date should change automatically upon the payment date. But just in case, check this moment, make sure the dates match.
Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program
As for the 1C Accounting 3.0 program, there are also two inter-account documents “Sick Leave” and “Vacation”. There is also a payment date here, and if this date changes, everything changes automatically. The date of receipt of income for personal income tax also changes automatically. But, just in case, check.
Possible errors when calculating personal income tax
Also, when calculating personal income tax, we must pay attention to the tax accrual date. This is relevant for programs of the third version. The tax accrual date must be strictly before the tax withholding date. If at the time of withholding the tax, the tax itself has not been accrued, then, in fact, there is nothing to withhold.
Important! Track in the 1C program: the dates of intersettlement documents are the date of tax accrual; if at the time of payment the tax is not accrued, it will not be withheld.
This is especially true for non-salary income, since the date of the document is fixed as the tax accrual date. Thus, in the third version, the date of the “Vacation” document, the date of the “Sick Leave” document and other documents are also important.
How to notify a taxpayer about excessive personal income tax withholding
You, as a tax agent, must inform an individual that personal income tax was excessively withheld from his income within 10 working days after discovery (clause 6 of article 6.1, clause 1 of article 231 of the Tax Code of the Russian Federation).
The message can be composed in any form; there are no special requirements in this regard. Indicate in it the period of excess tax withholding, the amount of personal income tax to be refunded and ask for bank details to transfer the tax amount.
You have the right to send this message in any way, in paper or electronic form. But it is better to first coordinate this with an individual (Letter of the Ministry of Finance of Russia dated May 16, 2011 N 03-04-06/6-112 (clause 1)).
Possible errors in interpayment documents using the example of 1C 8.3 ZUP 3.0
Using the example of the 1C ZUP 3.0 program in the “Vacation” document, the planned payment date is 01/28/2016, but we will set the document date to 01/30/2016, that is, later than the planned payment date. Let's see it through.
Our Tax Registration Register entry was created as of January 30, 2016.
If we pay vacation pay earlier than the document date - January 28, 2016, as planned, we fill out the statement, we see that the withheld personal income tax is not filled out. As of January 28, 2016, there is no calculated tax. Accordingly, when conducting such a statement, personal income tax withheld is not registered.
If everything is fine with the document date and it is earlier than the planned payment date:
Then when you fill out the form, everything will be fine, the tax will be determined. When conducting the Statement, it is recorded as withheld tax.
Possible errors in interpayment documents using the example of 1C Accounting 3.0
In the 1C Accounting 3.0 program everything is the same. The date of the document is important. Let's look at the example of the “Vacation” document. The planned payment date is 01/28/2016, and we will deliberately set the date of the document later, for example, 01/30/2016. We will post the document.
The calculated tax was registered as of 01/30/2016.
After the payment is made, and not in the Statement, namely the “Cash Withdrawal” payment or debiting from the current account earlier than the date of the “Vacation” document, the withheld tax is not registered, is not determined and is not recorded in the Register.
Therefore, the date of the document is important; if we set it to 01/28/2016 and reschedule the cash issuance, then a record for the withheld personal income tax has been created, everything has been included in the Register and will then be included in form 6-NDFL.
Be careful ! In the 1C Accounting 3.0 program, this is especially important, because the personal income tax withheld is not displayed in the Sheet, that is, we do not observe or see errors in the on-screen form itself. But if you look at the Register, you can track such a moment. Therefore, in the 1C Accounting 3.0 program, when paying salaries, look and check how the personal income tax withheld was recorded, see the movement in the Register “Calculations of taxpayers with the budget for personal income tax.”
In what order and at what cost should the amount of over-withheld personal income tax be returned?
You must return to the individual the amount of excessively withheld personal income tax in non-cash form. Transfer the money to his bank account using the details specified in the return application (clause 1 of Article 231 of the Tax Code of the Russian Federation).
Personal income tax can only be returned to the individual from whose income there was excess deduction. Refunds to other persons, including heirs of individuals, are not provided for by the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 03/07/2013 N 03-04-06/7028).
You receive funds for the refund by reducing upcoming payments for the same tax. That is, instead of transferring personal income tax to the budget, you need to transfer the amount of excess tax withheld to the individual. Moreover, it does not matter from whose income this tax is withheld: from the income of an individual to whom it needs to be returned, or from the income of other persons (clause 1 of Article 231 of the Tax Code of the Russian Federation). For the return, it also does not matter what kind of income the agent pays and at what rate they are taxed (Letter of the Ministry of Finance of Russia dated December 5, 2012 N 03-04-06/4-342).
An example of the return of excessively withheld personal income tax at the expense of taxes on the income of other persons
As a result of an accountant's error, an employee of the organization A.A. Ivanov for the period January – March, personal income tax was excessively withheld in the total amount of 4,000 rubles.
For April A.A. Ivanov received a salary of 15,000 rubles. Personal income tax in the amount of 1,950 rubles. (RUB 15,000 x 13%) was not withheld from his salary due to excessive tax withholding. The balance of excessively withheld personal income tax in the amount of RUB 2,050. (4,000 rubles - 1,950 rubles) was returned to him at the expense of the tax withheld when paying dividends to the participants of the organization.
Possible errors in interpayment documents using the example of 1C 8.2 ZUP 2.5
As for the 1C ZUP 2.5 program, in the current release the date of the document, for example, “Vacation”, does not in any way affect the calculation of withheld personal income tax. For example, let’s take a vacation accrual with a planned payment date of 01/28/2016 and change the document date to 01/30/2016. After that, we will repost the Salary Payment Sheet. Let's see the movement according to the Registers.
The program 1C ZUP 2.5 personal income tax withheld saw and registered it. Therefore, document dates are not so important here.
But such a mechanism, when the program tries to withhold everything accrued as of the end of the month, which is used in the 1C 8.2 ZUP 2.5 program, has its drawbacks and leads to other problems, which we will consider in the next question, when we talk about personal income tax withheld.
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Excessively withheld personal income tax - what to do?
Let's study how to return excessively withheld personal income tax in the 1C 8.3 (8.2) program for personnel.
How to return excessively withheld personal income tax in 1C ZUP 8.3 (rev. 3.0)
- We generate a tax refund document: section Taxes and contributions – Personal income tax refund:
- A document for payment of salary, in which we already see that the amount is paid in the amount of 1,198 rubles (750 rubles (salary) + 448 rubles (returned personal income tax):
In the payslip we see that the amount of over-withheld personal income tax was generated and in the same month it was offset, that is, returned and paid together in the salary for March 2021:
In the case of a personal income tax refund, you must manually make an entry in the register Calculations of tax agents with the personal income tax budget in order to correctly display personal income tax information for transfer. To do this, we will create a Data Transfers document. In setting up the composition of registers, select the accumulation register Calculations of tax agents with the personal income tax budget. Let’s fill it in as an “expense” with the amount “-448.00”:
Thus, we adjusted the information on the personal income tax transferred to the budget by the amount of the refund.
About possible errors when withholding personal income tax in 1C ZUP 3.0, see our video lesson:
How to return excessively withheld personal income tax in 1C ZUP 8.2 (rev. 2.5)
Let’s say an employee takes leave without saving from 03/01/16 to 03/30/16.
Thus, in March he worked only 1 day:
Let’s calculate his salary for March 2021 and see that a personal income tax amount with a minus sign has been formed, that is, an excessively withheld personal income tax has arisen:
This amount does not increase the amount payable and is stored in a separate personal income tax register for offset. You can view it by clicking on the Go button in the posted Payroll document:
If over-withheld personal income tax occurs, an entry with a “+” sign is placed in the register. In the payslip for March, the debt at the end of the month is 909.45 rubles, of which 364.00 rubles is the amount of excessively withheld personal income tax:
The amount of personal income tax withheld in excess should not increase the amount payable. This is what we see, having generated a document for payment of salary for March 2016. The amount to be paid is 545.45 = 909.45 -364.00 rubles:
When posting a payment document, a zero amount of withheld tax is recorded, and thus a difference arises between the calculated and withheld personal income tax. We can look at the calculated tax in the salary summary or in employee pay slips:
In the summary for March 2021, the amount of personal income tax calculated is 1,716.00 rubles. there is a negative tax amount. You need to transfer the amount withheld to the budget, that is, for March 2021. an amount of 364 rubles must be transferred. more than we see from the vault.
See the amount that must be transferred for March 2021. You can use the report Analysis of accrued taxes and contributions on the date when the salary for March was paid. In our example, this is 04/05/2016. The personal income tax withheld column will indicate the amount to be transferred to the budget:
There are two possible scenarios for working with such personal income tax:
- or read out in the following months;
- or it is returned at the request of the employee.
The amount of excessively withheld personal income tax is counted in the following months
Let's calculate the salary for April 2021. Employee New S.S. taxable income is 12,000 rubles - 1,400 rubles. (deduction) = 10,600 rub. Personal income tax on this income is 10,600 * 13% = 1,378 rubles. – we see this on the personal income tax tab:
When this document is processed, an entry is created in the personal income tax accumulation register for offset, but with a “-” sign, that is, the amount that was previously recorded in this register with a “+” sign in March 2016 was written off by this document:
When paying salary for April, the amount “To be paid” will be more by 364 rubles:
Let's generate a report Analysis of personal income tax on the date of payment of salary for April 2016 (as of 05/04/2016) and see how much needs to be transferred to the personal income tax budget for April 2021. And as can be seen from the report, this amount is 3,094.00 rubles. less than the amount according to the set of 3,458.00 rubles. for 364.00 rub:
