Refund of overpaid wages upon dismissal in 1C software products

Source: Accounting. Taxes. Right

The bone of contention: how to reflect in accounting the employee’s return of overpaid wages. Why is this important: incorrect reflection of a transaction can lead to a gross violation of the rules for accounting for income and expenses. And for this you face a fine under Article 120 of the Tax Code of the Russian Federation.

On the forum of the website www.audit-it.ru there was a heated discussion of the question of which entries would be more correct to reflect in accounting the return by an employee to the cash desk of an overpaid salary.

The participants were unanimous only in the way to correct erroneously accrued wages and taxes in accounting. This must be done using the reversal method. As for what kind of postings to reflect the actual receipt of money in the cash register, so as not to distort the turnover, opinions differed.

VERSION No. 1

IT IS ENOUGH TO REFLECT THE AMOUNT RECEIVED IN ACCOUNTING

That is, make a posting: DEBIT 50 CREDIT 70. However, the discussion participants who do this in practice are confused by the fact that such posting leads to an overestimation of the credit turnover on account 70.

VERSION No. 2

REFLECT THE EMPLOYEE'S DEBT ON ACCOUNT 73 OR 76

Other participants in the discussion, in a situation where an employee returns overpaid funds, propose to reflect the receipt of money at the cash desk by debiting account 50 in correspondence with account 73 or 76. However, in this case, the credit turnover of account 70 will still be overstated. However, transit through account 73 or 76 will allow you to make more correct entries:

DEBIT 73 (or 76) CREDIT 70

– the employee’s debt to return wages is reflected;

DEBIT 50 CREDIT 73 (or 76)

– the overpaid amount is deposited into the cash register.

VERSION No. 3

REVERSE THE PREVIOUSLY ISSUED AMOUNT

There is a third option - to reverse the entire amount of previously issued salary: . And reflect the newly accrued salary amount as issued. But this approach is not entirely logical. By leveling the turnover on account 70, the accountant in this case will distort the movement of cash through the cash register.

OUR OPINION

EXCESSIVE SALARY SHOULD BE TRANSFERTED TO ACCOUNT 73

We believe that the best option is the second option using account 73. Despite the fact that this account is not intended for payment of wages, its use is more correct than all other methods. This opinion was also confirmed by UNP in the Russian Ministry of Finance.

Refund of overpaid wages: reasons and accounts used

Postings for the return of overpaid wages depend on the reasons causing the need for such a return. Let's look at two common reasons:

• errors were found in the amount of accrued and paid wages;
• salary accruals were made correctly, but a different amount was indicated in the payment order.

In the first case, you need to make the following wiring:

• correcting the accrued salary amount;
• reflecting the employee’s repayment of overpayments.

What accounts can be used when reversing overpaid wages? It all depends on the initial payroll transactions - various accounts may be involved (see the figure below):

For more information about which accounts can be debited with salaries, read this material.

Large companies can calculate salaries using all of these accounts if they have:

• employees of main production departments (payroll: Dt 20 Kt 70);
• employees of auxiliary units (Dt 23 (25, 29) Kt 70);
• management personnel (Dt 26 Kt 70).

In medium- and small-sized companies, there may be fewer accounts involved in payroll. In trade organizations, salaries are calculated using account 44 “Sales expenses”. Incorrectly accrued wages for the overpaid amount must be reversed from the account to the debit of which it was originally accrued.

Refund of overpayment due to errors in the payment order does not require reversal entries for overpaid wages. Accounting reflects only the operation of returning money to the cash desk or to the company's current account.

Postings to the cash register

• received at the cash desk from the current account - the posting will be between D50 and K51 of the account;
• if the company’s cashier withdraws funds from existing foreign currency accounts at the bank, then the loan will go through account 52;
• when withdrawing funds from special accounts, the credit turnover is recorded in account 55;
• if the supplier was mistakenly sent an inflated amount as payment, then its return will be shown as entry D50 - K60;
• buyers can make cash as an advance payment for concluded contracts or subsequent payment for shipped products or completed work - D50 - K62;
• when the balance of the accountable amount is returned to the cashier, the posting is made between D50 and K71;
• settlements between separate structures of the company and the head office are carried out with the participation of account 79.2 - when funds arrive at the cash desk as a result of the interaction of two divisions, the recipient of the money draws up correspondence D50 - K79.2;
• D50 - K66 (if the lending is long-term in nature, then instead of 66, account 67 is indicated in the posting credit) a loan from the founder to the cash desk.

A situation in which, after 3 days, wages have not been paid from the cash register, an entry is made for depositing the balance of amounts D70 - K76.4. If an employee does not show up to collect the money, the funds from the cash register are returned to the bank. When the deposited wages are issued from the cash register, the posting is drawn up between D76.4 and K50. If an employee refuses to receive his earnings, the accountant takes into account the unclaimed amounts on deposit before the end of the limitation period. After this, it is possible to write off account 91.1 on credit.

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The employee returns the money himself

An employee can deposit money at the organization's cash desk (Debit 50 Credit 70) or transfer it to a current account (Debit 51 Credit 70).

If an employee was credited with one amount and paid a larger amount, then according to the turnover of the 70th account, everything will fall into place when the employee makes up for this difference.

In the case where the error was precisely in the arithmetic calculation of wages in accrual, the following entries need to be made:

• Debit 20 (26, 23 ...) Credit 70 – reverse excess payroll
• Debit 73 Credit 70 - write off the excess amount for other settlements with employees

After the amounts for wages have been corrected, do not forget to eliminate the erroneous amounts both for personal income tax (reversing the tax accrual for debit 70 and credit 68 of personal income tax), and for insurance contributions (reversing entry for account 20 (26, 25...) and credit 69 accounts )

Example:

The organization erroneously calculated and paid (minus income tax) a salary of 30,000 rubles to an employee. for May, instead of 28,000 rubles. The employee returned the money to the cashier.

Postings:

Return of wages to the current account posting

The employee returned to the cashier the amount of overpayment KIF 1.201.34.510 KRB 1.206.11.660 395.85 Cash receipt order Cash receipt order (f. 0310001) KRB Decrease 18.34 (KPS 121, KEC 211) 395.85 1. Adjustment of accrued wages 1.1 . To adjust the accrued salary for an employee, use the document Reflection of salary in accounting (Fig. 1). A new document is entered by clicking on the Create journal of documents of the same name button.

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How to return the amount of wages overpaid to an employee?

M. N. Volkova

Journal “Payment in state (municipal) institutions: accounting and taxation” No. 6/2016

In what cases is an employer not entitled to make deductions? What is considered a counting error? What is the procedure for returning overpaid wages to an employee if an accounting error has occurred? How to recover overpaid wages if an employee is fired? Is it possible to recover the amount of damage from an accountant who made an error in the calculation? How are deduction transactions reflected in the accounting records of accounting, accounting and corporate accounting?

In practice, situations arise when a payroll accountant makes mistakes when calculating the amounts of wages due to employees. In this case, employees may receive a larger amount or vice versa. In this article we will tell you what needs to be done to return the overpaid wages to the employee.

At the beginning, let's say that if the employee was paid a smaller salary, then you just need to pay it extra. In this case, you need to draw up an accounting certificate and a memo to the head of the institution. If the employee was paid a larger salary, difficulties may arise, since according to Art. 137 of the Labor Code of the Russian Federation, overpaid wages cannot be recovered from an employee, with the exception of a number of cases.

Overpayment of wages and vacation pay. How to fix?

Overpayment of wages and vacation pay is common in practice.

And if it is allowed, then the same question always arises: how to fix it? In this article we will look at the nuances that you should pay attention to when correcting errors. If there is an overpayment of wages, first of all it is necessary to find out the reason as a result of which it appeared.

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Why do you need to do this? The answer to this question follows from the norms given in Art.

137 Labor Code of the Russian Federation. By virtue of the provisions set forth in this article, deductions from an employee’s salary are made only in cases provided for by the Labor Code and other federal laws. Deductions from an employee’s salary to pay off his debt to the employer can be made:

• upon dismissal of an employee before the end of the working year for which he has already received annual paid leave for unworked vacation days.
• to return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards or downtime;
• to reimburse an unearned advance paid to an employee on salary;
• to repay an unspent and not returned timely advance payment issued to an employee in connection with a business trip or transfer to another job in another area, as well as in other cases;

What follows

What is a counting error?

Currently, the legislation does not contain a definition of the concept of “counting error”. According to the explanations of Rostrud employees, an arithmetic error is considered a counting error, that is, an error made during arithmetic calculations (Letter dated October 1, 2012 No. 1286-6-1). For a more clear understanding of what is recognized as a counting error and what is not, we present a table (the list of errors presented in it is not exhaustive).

Salary paid from the cash register

How to display the payment of wages, taxes and deductions in transactions. These transactions are reflected in the debit of account 70 and the credit of the corresponding accounts. They show a decrease in the organization's wage debt to employees.

• Payment of the remaining salary:
• Payment of accrued wages can be carried out in two forms:

1. Monetary form of payment: cash and non-cash funds;
2. Payment in kind: with property assets of the enterprise.

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How to recover overpaid wages if an employee is fired?

To do this, it is necessary, as in the case when the employee continues to work in the institution, to draw up an act and notice, in which also demand the return of the overpaid amount of wages on a voluntary basis, but add that if the employee does not do this, the institution will go to court .

The institution has the right to go to court, since according to Art. 1102 of the Civil Code of the Russian Federation, a person who has unjustly enriched himself at the expense of another person is obliged to return this unjust enrichment to the latter, except for the cases provided for in Art. 1109 of this code. In paragraph 3 of Art. 1119 of the Civil Code of the Russian Federation states that wages and payments equivalent to them, pensions, benefits, scholarships, amounts of compensation for harm caused to life or health, alimony and other sums of money provided to a citizen as a means of subsistence are not subject to return as unjust enrichment. in the absence of dishonesty on his part and a counting error.

Thus, if an employer paid an employee a larger salary due to an accounting error, based on civil law, he has the right to demand the return of this amount even if the employee quit.

For your information

When going to court, the employer must prepare:

• employment contract with a former employee;
• documents on calculation and payment of wages;
• act of the commission on the identified counting error;
• a notice that was sent to an employee with an offer to voluntarily return the overpaid wages.

Postings for issued wages from the cash register

Deposited wages are money that was not paid to employees for some reason and was sent back to the bank. It is issued on the next day scheduled for payment of earnings, and at some enterprises a separate day of issue is established.

Wages were issued from the cash register - the entry must be drawn up by the employee responsible for maintaining records at the enterprise. This article discusses the procedure for its preparation, as well as a list of documents on the basis of which the worker will be paid wages from the cash register .

Is it possible to recover the amount of damage from an accountant who made an error in the calculation?

To answer this question, it is necessary to consider two situations: when an agreement on financial liability is concluded with the employee and when such an agreement is not concluded. According to Art. 244 of the Labor Code of the Russian Federation, written agreements on full individual or collective (team) financial liability can be concluded with employees who have reached the age of 18 and directly service or use monetary, commodity valuables or other property. At the same time, lists of works and categories of workers with whom these contracts can be concluded, as well as standard forms of these contracts are approved by the Government of the Russian Federation.

For your information

Currently, lists of positions and work filled and performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility, as well as standard forms of agreements on full financial responsibility, are approved by Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85 .

In addition, financial liability in the full amount of damage caused to the employer can be established by employment contracts concluded with the deputy heads of the organization, the chief accountant (Article 243 of the Labor Code of the Russian Federation).

According to Art. 248 of the Labor Code of the Russian Federation, recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee.

For your information

If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, recovery can only be carried out by the court.

Accounting for the return of wages

d. - applies in the case of withholding on writs of execution received by the company in favor of third writs, as well as on the basis of a voluntary application by the employee. Wages are accrued, posting in the table:

1. settlements for overpaid wages;
2. a copy of the letter sent to the dismissed employee with notification of its dispatch.
3. a report drawn up at the enterprise about the identified error in compliance with the statute of limitations;
4. a copy of the employment contract with the defendant;

Accounting

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, expenses for paying wages are included in subarticle 211 “Wages” of the KOSGU. Accounting for payroll calculations is kept on account 0 302 11 000 “Payroll calculations” (clause 256 of Instruction No. 157n). Consequently, typical transactions for the return of overpaid wages will be reflected as follows:

* Instructions for the use of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

** Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

*** Instructions for the application of the Chart of Accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

* * *

In conclusion, let us once again draw your attention to the main points related to the return of overpaid wages to an employee.

1. The institution has the right to return the amount of wages overpaid to the employee only in strictly established cases:

• if a counting error was made;
• when the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards;
• if the payment to the employee of excess wages occurred in connection with his unlawful actions established by the court.

2. If overpaid amounts are discovered, the employer must draw up a report on the incident and notify the employee about it.

3. Even if the institution has the right to return overpaid amounts, it is necessary to obtain the employee’s written consent to withhold these amounts (or the employee voluntarily returns them).

4. Withholding the overpaid amount from the employee’s salary may last for several months, since the provisions of Art. 138 Labor Code of the Russian Federation.

5. If an employee refuses to return the excess amount received or the deadline for making a decision has expired, the institution has the right to go to court.

6. The institution may recover the overpaid amount from an employee who made a non-counting error.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Issued salary posting

QUESTION: 1. To pay wages to the employees of an enterprise, an expense cash order is issued to the chief accountant (who is also the cashier). The “Base” detail is filled in as follows: “Salaries for staff for such and such a month.” This operation is reflected in the accounting records by the entry: Dt 372 - Kt 301.

On February 28 (29), the cashier paid wages to all employees of administrative departments, except V.A. Churbanov. (was on a business trip). His money is deposited. It is necessary to make the appropriate mark on the payroll (Figure 47).

What amounts overpaid to an employee can be withheld from his salary?

Manager of Sapphire LLC /Ivanov I.I./ Application-consent of an employee for the return of excess earnings due to an accounting error - sample to the General Director of Sapphire LLC Igor Vladimirovich Petrenko from the manager Ivan Ivanovich Ivanov Statement I, Ivan Ivanovich Ivanov, do not object against deductions from my salary for January 2021 of an amount of 2,500 (Two thousand five hundred) rubles, excessively given to me due to a counting error that arose when calculating wages for December 2021. February 20, 2021 /Ivanov I.I. / An example of the return of overpaid wages. Suppose, in the process of work, manager Ivanov I.I. December salary was issued incorrectly. The employee’s salary was 40,000 rubles, after withholding personal income tax, the employee should have received 34,800 rubles.

Instead, he was given 37,300 rubles, the overpayment amounted to 2,500 rubles.

In addition to the general restrictions established regarding deductions from an employee’s salary at the initiative of the employer, it is also necessary to take into account specific restrictions depending on the grounds for deductions. Withholding of unpaid advances, unreturned accountable amounts, overpaid wages. Such deductions can only be made if the following conditions are simultaneously met (Part.

3 tbsp. 137):

• one month has not expired from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments;

• the employee does not dispute the grounds and amounts of the deduction.

Attention If these conditions, or at least one of them, are not met, then the employee’s debt can only be collected in court. Or the employee can voluntarily repay the debt by depositing funds into the employer's cash desk.

Postings for issuing wages

• In cash through the company's cash desk. If there are no funds in the enterprise’s cash register, then it is replenished by withdrawing them from the enterprise’s current account. To do this, the cashier or accountant of the company will need a checkbook. The balance of funds intended for payment of wages is either deposited or transferred back to the company's current account.

Each employee of the enterprise has a material interest - receiving monetary compensation. Salary is a remuneration for work, paid depending on the employee’s qualifications, complexity, quality, quantity and conditions of the work performed. We’ll look at how to make accounting entries for the payment of wages below.

Posting wages issued from the cash register

Wages were issued from the cash register - the entry must be drawn up by the employee responsible for maintaining records at the enterprise. This article discusses the procedure for its preparation, as well as a list of documents on the basis of which the worker will be paid wages from the cash register.

If the organization applies PBU 8/2021 “Estimated liabilities, contingent liabilities and contingent assets”, then as employees receive the right to annual paid leave, an estimated liability is recognized in the amount of vacation pay and insurance contributions due to employees. In this case, instead of account 70 (69 for insurance premiums), account 96 “Reserves for future expenses” is used. And when granting vacation (accruing vacation pay), the following entry is made: Debit 96 Credit 70 (69)

Salary paid from the cash register

Deductions are debited with a score of 70 depending on the type. Salaries can be paid through the cash register or through the organization's current account. In this case, standard postings for issuing salaries are used:

The accrual and calculation of salary payments in proportion to days worked is carried out when calculating salaries for the month using the document Accrual of salaries and contributions (section Salary/Accruals of salaries and contributions).

25 Jul 2021 jurist7sib 92

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