Novice specialists and accountants often ask themselves the question: how to calculate an advance payment in 1C 8.3, salary and personnel? Is there a real possibility of calculating an advance in the program and is it necessary to withhold personal income tax?
In modern labor legislation there is no concept of "advance payment", tk. it has been remembered since Soviet times and is still in circulation.
Accrual of advance payment in 1C 8.3 salary and personnel
According to the Labor Code, salaries must be paid to employees 2 times a month (Article 136 of the Labor Code of the Russian Federation). The advance is the salary for the first half of the month. The date of actual receipt of income is the last day of the month for which it was accrued (Article 223 of the Tax Code of the Russian Federation).
Therefore, it is not necessary to calculate the settlement with employees for the first half of the month in 1C, because this can lead to errors in accounting for personal income tax in the future. In 1C 8.3 "Salary and personnel" there is a document: "Accrual for the first half of the month." Its function is to calculate the salary for the first half of the period; it does not make accrual postings.
Place of indication of the method of calculating the advance
In the program, you can find three types of advance payment calculation:
- Fixed amount;
- Percentage of the tariff;
- Calculation for the first half of the month.
When an employee is hired under a contract, the method of calculating the advance is indicated in the document “Hiring”. Further, to see this information, you can find it in the directory "Employees". The amount of the advance payment must be established in advance, it remains only to pay it. For this, one of the sheets is used: to the bank, to the cashier, payments through the distributor, the list of transfers to accounts.
Advance calculation process:
- You need to go to the menu "Payments" - "All statements";
- Click "Create" and then select the sheet required for the purposes of accrual;
- You need to choose a suitable organization in which the employee will be paid an advance;
- We indicate the month and date of payment with the cashier;
- The list "Pay" drops out, you need to select "Advance".
- Add employees of the organization in the table (you can use the "Fill" button if the employees were entered earlier);
- We carry out and close. Standard procedure.
In a situation where an employee has been preset to calculate an advance with a "Percentage of the tariff", the program, when choosing it in the document, will calculate the amount of the advance by itself, taking into account the previously set percentage.
Calculation process for the first half of the month
This calculation in the program is proportional to the days worked, you can also take into account vacation and its extension, but these items must be specified separately.
- It is necessary to create a document "Accrual for the first half of the month".
- Open the "Salary" menu - the "All charges" item;
- Click "Create", then select "Accrual for the first half of the month";
- Similarly, fill in the fields and add the employee to the table;
- The column "Accrual" is required. An employee may have different charges, for example, "Salary payment". All planned charges can be taken into account in additional lines.
- "Accrual" serves only to calculate the amount of the advance. For a month, accruals are made at the end of the month.
