Posting to deduct the amount of the deficiency from the culprit

Causing material damage by an employee of an organization

If a shortage or material damage is detected, the employer has the right to recover from the salary the amount of damage caused. Retention must be carried out within the legal framework:

• A special inspection must be organized to determine the amount of damage incurred;
• The inspection is carried out by a commission that draws up reports on the causes and amount of damage and determines the culprit;
• The employee responsible for causing damage is obliged to familiarize himself with the acts and document in writing the reasons why the damage was caused to the organization;
• The employee is responsible for compensation for damages.

In accordance with labor legislation, the employee bears full financial responsibility in the following situations:

• The shortage of cash or goods occurred during the performance of the duties of a specific employee.
• The employee is financially responsible for certain goods or funds within the framework of the employment contract signed with the organization.

Accounting entries: deduction of shortfalls from wages

After carrying out all the necessary procedures, the accountant is obliged to deduct the relevant accounts and withdraw the required amount from the employee’s salary.

Types of deductions from salaries and their accounting records

article: → “Agreement on liability. Example of compilation."

• The employee intentionally caused damage, or it occurred as a result of drug or alcohol intoxication or as a result of malicious intent (established in court).
• The employee caused damage to the organization’s material assets outside of working hours;
• The damage occurred due to inaction or incomplete performance of their duties by a specific employee;

Accounting entries: deduction of shortfalls from wages After carrying out all the necessary procedures, the accountant is obliged to make deductions on the relevant accounts and withdraw the required amount from the employee’s wages.

Accounting for deductions from wages: postings and examples

Deductions at the initiative of the employer: - unearned advance payment issued on account of wages; - unspent and not returned in a timely manner amounts issued on account in connection with a transfer to work in another area, etc.

; - overpaid wages and other amounts overpaid to an employee due to a counting error or upon proof of his guilt in idle time or failure to comply with labor standards; — the amount of compensation for unworked vacation days upon dismissal of an employee before the end of the year; - amounts of benefits (sick leave and maternity benefits) overpaid in the event of a calculation error (for example, an arithmetic error was made when calculating earnings for the billing period) or unlawful actions of an employee (for example, an employee concealed information affecting the amount of benefits).

Library

Deductions at the initiative of the employer Occur in case of damage or loss of property (Debit 70 Credit 73.2), debt on accountable amounts (Debit 70 Credit 71). The employer can also deduct part of the funds from the employee’s salary to repay a previously issued loan (Debit 70 Credit 73.1). Sometimes an employer may mistakenly pay a larger salary.

Accounting for deductions from wages

As a result, deductions are made according to writs of execution in the amount of:

• For alimony – 9,662.80 *0.58 = 5,604.42 rubles;
• Compensation for damage – 9,662.80 *0.42 = 4,058.38 rubles.

Deduction from wages: postings and examples Mandatory deductions Personal income tax is withheld from each employee’s salary at the following rates:

• 13% - if the employee is a resident of the Russian Federation;
• 30% - if a non-resident of the Russian Federation;
• 35% - in case of winning, savings on interest, etc.;
• 15% - from dividends of a non-resident of the Russian Federation;
• 9% - from dividends until 2015; interest on mortgage-backed bonds until 2007, from the income of the founders of the trust management of the mortgage coverage.

It does not matter in what form the income was received, cash or in kind. Let's consider an example: Employee Vasilkov A.A.

The procedure for deducting shortfalls from wages, examples of postings and errors

The amount of deductions is calculated from the entire earnings of the convicted person without deduction of personal income tax. Accounting for deductions under writs of execution is kept on account No. 76 “Settlements with various debtors and creditors”, subaccount “Settlements under writs of execution”. Typical correspondence of accounts is presented in table 1.3.

Important Table 1.3 Typical correspondence of accounts for recording deductions under writs of execution In cases established by law, at the initiative of the administration, the entire amount of debt to the organization can be withheld from an employee’s salary.

The Labor Code of the Russian Federation does not impose any restrictions on the amount of penalties. The amount of material damage that is recovered from an employee depends on what kind of liability is provided for him: full or limited.

With limited financial liability, the employee is obliged to compensate for damage in an amount not exceeding his average monthly salary.

7.6. accounting for payroll deductions

In accounting, the deduction and transfer of membership fees are reflected in the same manner as the reflection of insurance premiums. In this case, an additional sub-account is opened to account 76. 7.

Amounts for writs of execution - alimony for the maintenance of minor children and compensation for damage caused to the organization.

When deducting amounts under writs of execution, an entry is made: Debit account 70 Credit account 76 - for the amount of alimony deductions made; Debit account 76 Credit account 51 - for the amount of withheld alimony transferred to the recipient (or credit account 50 "Cash" - if alimony is paid directly from the organization's cash desk); Debit of account 70 Credit of account 73 “Settlements with personnel for other operations”, subaccount “Settlements for compensation of material damage” - for the amount of deductions to pay off material damage caused to the organization.

Basic accounting entries for salary calculation and deductions from it

Deduction from wages will be legal if, before the order was issued, an explanatory statement was requested from the financially responsible person about the fact of the damage incurred and, subsequently, the employee was familiarized with the order in which the reason for the deduction is legal and complies with the federal law of the Russian Federation. Question No. 3. The General Director issued an internal order on fines for errors in documents, is this legal? In itself, such an order cannot be legal, because it does not comply with labor legislation.

In a situation where errors in documents lead to material damage to the company, for example, errors in a tax return can lead to a fine issued to the organization, even in this case a special commission must be organized to identify the perpetrators and obtain explanatory notes from them.

Payroll entries

In a situation where an employee completely refuses compensation for damage, is it possible to deduct wages without his written consent?

If the employee is a financially responsible person in accordance with labor legislation and the fact of the shortage was identified and recorded during all the necessary legal procedures, then there is no obstacle to withholding the damage from wages on a monthly basis until the damage to the organization is fully covered.

Question No. 2. The order to collect the shortfall was drawn up several months after the fact of the discovery of the shortfall was recorded, whether the withholding of wages is legal.

Attention Credit 76. Payment of withheld obligations in favor of the claimant is made in a writ of execution or within three days and is recorded:

Transfer costs are borne by the employee (bank commission, etc.). Example of postings: personal income tax is withheld from wages. An employee is paid a salary in the amount of 35,000 rubles. He is a resident, the personal income tax rate is 13%. Alimony in the amount of 7,000 rubles is withheld from him monthly.

Postings: Account Dt Account Kt Description of posting Posting amount Document-basis 26 70 Employee's salary accrued 35,000 Payroll statement 70 68 Personal income tax Posting for withholding personal income tax 4550 Payroll statement 70 76 Alimony withheld 7000 Writ of execution 66 51 Monthly repayment of loan debt 112,500 Payment order ref.

The salary amounted to 10,000.00 rubles. The limit amount is = 8,700.00 * 0.2 = 1,740.00 rubles. Postings withholding the loan from the salary of Vasilkova A.A.: Dt Ct Amount, rub. Description of the transaction 26 70 10,000.00 Wages accrued 70 68 1,300.00 Personal income tax withheld 70 73.

1 1,500.00 Deduction for loan repayment At the request of the employee At the request of the employee, the manager can deduct the necessary amounts from the salary, but the manager can also refuse such deductions. At the same time, the amount of deductions at the request of the employee is not limited.

Deduction from wages at the request of an employee posting: Dt Kt Description of transaction 70 76 Amount withheld at the request of an employee Let's look at an example: Employee Vasilkov A.A. wrote an application to withhold union dues in the amount of 2%.

The salary amounted to 10,000.00 rubles.

Salaries can be deposited only after the issuance period has expired. By law, it cannot exceed 5 days.

On the last day of issuing funds from the cash register, the cashier is required to make a note about the deposit of earnings opposite the employee’s name in the payslip.

If deposited wages appear in accounting reports, then the organization has an account payable to the employee.
If an employee does not contact the accounting department with a request to issue him a salary, then such debt is written off after the expiration of the statute of limitations.
After this, the debt is written off to account No. 91 “Non-operating expenses”. The statute of limitations is three years. The deposited salary is issued subject to the availability of the required amount of funds in the cash register. How, after calculating the salary, determine the amount “to be paid”? The salary due to be paid to the employee is the difference between the amounts of remuneration calculated on all bases and the amount of deductions.

Depending on the grounds, there are 3 types of deductions made from the amounts of wages and other remunerations accrued in favor of individuals: - mandatory; - at the initiative of the employer; - by agreement between the employee and the organization.

Mandatory withholdings include: - personal income tax (NDFL); - alimony; — administrative fines and other amounts under enforcement documents in favor of legal entities and individuals; — withholding amounts from the wages of persons sentenced to correctional labor.

Source: https://advocatus54.ru/vidy-uderzhaniya-iz-zarplaty-i-ih-uchet-provodki/

Amount of salary deduction

Salary deductions can be classified as:

• Mandatory: personal income tax, withholding according to executive documents.
• Retention at the initiative of the employer.

According to labor laws, the maximum possible amount of deduction from wages is 20% of the salary, unless otherwise provided. Only if there is a justified reason can the employer count on a larger amount not exceeding the average monthly salary. Although in some cases a court decision may order compensation of an amount several times greater than the employee’s salary, this is the exception rather than the rule and depends on each specific case within the framework of existing legislation.

By agreement with the employer, the employee has the right to compensate for damage by transferring equivalent material assets.

Payroll

Reflect the deduction in the employee’s payroll using the Payroll document through the Salaries and Personnel section – Salary – All accruals.

Please indicate:

• Salary for - July 2021, month of accrual;
• from - 07/31/2018, date of salary calculation.

The tabular part of the document is filled in automatically by clicking the Fill button:

• Employee - Ivanov A.P.;
• Accrued - 40,000;
• Personal income tax - 5,200, 13% personal income tax on the amount Accrued.

To reflect the amount of damage deducted from the employee’s salary, in the Payroll document, create a new Deduction by clicking the Deduction - New Deduction button.

In the Retention card, indicate:

• Name - Shortage identified during inventory;
• Amount - 3,600, 20% (1/5) of the market value of the shortage identified as a result of the inventory.

A new column Withheld will appear in the tabular part of the Payroll document.

The amount of damage will be automatically filled in the Withheld field - 3,600.

The document generates transactions:

• Dt 26 Kt 70 - calculation of wages to the employee;
• Dt 70 Kt 68.01 - Personal income tax is withheld from wages;
• Dt 26 Kt 69 - insurance premiums accrued.

Deduction from wages of shortages during inventory

Carrying out an inventory is the most effective way to identify what was lost, broken or stolen and identify those responsible who will bear financial responsibility for the damage caused. But before making accusations, it is necessary to find out whether the shortage is a natural rate of loss, which is determined by law. If, nevertheless, a clear violation and deficiency is identified and documented by the relevant acts, then it is worth determining the real amount of damage that the employee is obliged to compensate.

Very often, damage or shortages entail associated costs for the restoration of equipment, the purchase and delivery of new materials, repairs, installations, etc. This means that in fact the amount of damage increases by related expenses and can also be deducted from the employee’s salary or returned to them through the cash register.

Compensation for shortfalls at the expense of the guilty parties

The procedure for holding an employee financially liable for damage caused to the employer is established by Chapter 39 of the Labor Code of the Russian Federation. The employee is obliged to compensate the employer for direct actual damage caused to him (Article 238 of the Labor Code of the Russian Federation).

An employee's financial liability may be:

• limited (Article 241 of the Labor Code of the Russian Federation) - within the limits of the employee’s average earnings;
• full (Article 243 of the Labor Code of the Russian Federation) - in the following cases: the employee is charged with full financial responsibility for damage caused to the employer during the performance of his job duties;
• a shortage of valuables entrusted to the employee on the basis of a special written agreement or received by him under a one-time document was discovered;
• the damage was caused intentionally;
• the damage was caused while under the influence of alcohol, drugs or other toxic substances;
• the damage was caused as a result of the employee’s criminal actions established by a court verdict;
• the damage was caused as a result of an administrative offense established by the relevant government body;
• information constituting a secret protected by law was disclosed;
• the damage was caused while the employee was not performing his job duties;
• responsibility is established by the employment contract concluded with the deputy heads of the organization and the chief accountant.

To account for settlements with employees, account 73.02 “Calculations for compensation of material damage” is used (chart of accounts 1C).

If the guilty person is identified, the shortage is assigned to him on the date (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation):

• recognition of damage by the guilty party;
• the entry into force of a court decision to recover the amount of damage.

The amount of damage is calculated based on market prices, but cannot be lower than the value of the property according to accounting data (Article 246 of the Labor Code of the Russian Federation).

The difference between actual and market value is taken into account in:

• BU - as part of other income (clause 16 of PBU 9/99);
• NU - as part of non-operating income (clause 3 of article 250 of the Tax Code of the Russian Federation, clause 4 of clause 4 of article 271 of the Tax Code of the Russian Federation).

Accounting in 1C

Attribute the shortfall at the expense of the guilty person using the document Transaction entered manually, transaction type Transaction through the section Transactions – Accounting – Transactions entered manually.

In the document please indicate:

• from - the date of written recognition of the damage by the guilty party;

Write-off of the shortage to the guilty party at the actual (book) cost of the goods:

• Debit - 73.02 “Calculations for compensation of material damage”; Subconto - Ivanov Alexander Pavlovich, the MOL is indicated from the directory Individuals from whom the amount of the deficiency is subject to recovery;

Writing off the difference between the actual and market value of the goods to the guilty party:

• Debit - 73.02 “Calculations for compensation of material damage”; subconto - Ivanov Alexander Pavlovich, the MOL is indicated from the directory Individuals from whom the amount of the deficiency is subject to recovery;

In the income tax return, the difference between book value and market value is reflected in non-operating income:

• Sheet 02 Appendix No. 1 page 100.

The amounts of shortages identified during the inventory in excess of the norms of natural loss, as well as in the absence of norms approved in the established manner, are attributed to the guilty persons.

Amounts to be recovered from the guilty employee are reflected in the accounting records of the organization D 73-2 “Calculations for compensation for material damage” K 94.

Amounts withheld from an employee’s salary to compensate for shortfalls are reflected in D 70 K 73-2.

Please note that the amounts of value added tax on missing property are subject to restoration (if they were previously claimed for deduction) and are also subject to recovery from the guilty parties. This conclusion follows from the wording of paragraph.

Shortage at the cash register, deduction from the cashier's salary

Finding an insufficient amount of money in the cash register is also a damage. If such a precedent occurs, it is necessary to conduct an audit of the cash register. The procedure for conducting an audit must be fixed by internal legal documents. As when conducting an inventory (an audit is one of the forms of inventory), it is necessary to make sure that the amount of the shortage exceeds the natural rate of loss determined by law.

Having carried out the necessary procedure to record the fact of the shortage and familiarize the perpetrators with the documents on the audit, the organization has every right to recover the amount of the shortage from the salary, if it does not exceed the average monthly salary. The collection procedure is endorsed by the General Director in a special order, which must be issued within a month after all acts are drawn up, otherwise the shortage may be withheld by order of the executive authority.

Deduction from wages upon dismissal of an employee

There are situations when a shortage is identified, all documents are completed, and the employee expresses a desire to resign from the organization. In this situation, the employer has the right:

• Offer the employee to stay until his debt to the organization is fully worked off, but these are rather not legal measures, but rather personal ones between the employee and the employer;
• The employer has the right to withhold the amount of damage not exceeding wages or, with the voluntary consent of the subordinate, to withhold the entire amount of damage from the payments due upon dismissal;
• Collect damages through executive authorities.

The dismissal of an employee cannot be a reason for evading compensation for damage to the organization if the entire procedure took place within the legal framework established by Russian legislation.

An example of calculating deduction from an employee's salary

An employee of a car rental company received a fine for improperly parking a company car while using it after hours. The fine was issued to the organization and amounted to 5,000.00 rubles. The average monthly salary of an employee is 27,000.00 rubles. Based on the fact of the damage incurred, the company drew up relevant acts, which the culprit was familiarized with.

Calculation:

1. At the beginning of the month, the employee was given an advance in the amount of 10,000.00 rubles (personal income tax is not charged), 20% can be withheld from this amount: 10,000.00 * 0.2 = 2,000.00 rubles
2. For the entire month, wages were accrued in the amount of 27,000.00 rubles, personal income tax is 3,510.00 rubles, we will calculate the amount of compensation.
3. (27,000.00 – 3,510.00 – 10,000.00)*0.2 = 2,698.00 rubles
4. Balance amount 5,000.00 – 2,000.00 – 2,698.00 =302, rubles

Withholding damage from an employee's salary

Upon returning from a business trip, the employee provided checks for the purchase of fuel and lubricants in cash. Gasoline according to these checks was capitalized (let’s say in the amount of 2,000.00 rubles, VAT was not allocated in the checks), and the costs of its purchase were reimbursed to the accountable person.

But the employee did not provide the accounting department with a waybill on the basis of which the consumed gasoline would be written off. Therefore, by order, the cost of this gasoline is withheld from the employee’s salary.

In this case, is it necessary to register the sale of fuel and lubricants to the employee and charge VAT on the sales amount?

About

Common mistakes when deducting from wages

1. Violation of the established procedure provided for by labor legislation, in terms of established deadlines and drawing up relevant acts. If this happens, the employee will have the right to go to court to appeal the employer’s actions;
2. Withholding too large amounts that are not provided for by labor legislation;
3. Deduction from wages for a reason not related to legal violations established by the labor code. In some organizations, employers apply an internal system of fines for using social networks during working hours, smoking, appearance, etc.

All these errors and violations can become a reason for bringing the employer to administrative liability; in addition to the obligation to return the withheld money and pay compensation for moral damage, you will have to pay a fine for delayed payment of wages.