Salary reports in 1C ZUP 3.0 (8.3)

There are often situations when an accountant, having made adjustments to the payment of salaries by manual entry, then observes that the salary sheet is filled out with an error. Since it is formed not according to accounting entries, but according to the tax register Salaries payable , it will also have to be adjusted to correctly fill out the amounts paid.

However, before making changes to the register, it is necessary to analyze the situation regarding payments by employee. This can be done conveniently through the Universal Report .

What has changed in 2021

There are quite a few innovations in the procedure and rules for submitting salary reports. Officials introduced new forms, for example, updated the RSV form. Some deadlines for submitting wage reports have also been changed. The adjustments also affected the reporting procedure. Separate salary reports are planned to be combined in 2021. For example, a bill to abolish information on the average payroll has already been adopted by parliament. They plan to include information from it in the calculation of insurance premiums.

Let's define everything new in salary reporting in 2021:

New procedure for submitting reports to the Federal Tax Service. If your company has 10 or more employees, report electronically. Innovations affected reporting on personal income tax and insurance premiums. Those companies and individual entrepreneurs with a staff of 9 or fewer people are allowed to submit reports on paper.
New reports on employees have been introduced to the Pension Fund from October 2021 to generate information in electronic work books. Reporting must be done monthly, by the 15th of the next month.
The deadline for filing 2-NDFL has been reduced by a whole month. Previously, reporting on income from which personal income tax was withheld was submitted before April 1. Now 2-NDFL certificates with all the characteristics of a taxpayer are submitted before March 1 of the year following the reporting year.
A new deadline has also been established for the annual calculation of insurance premiums. Reports for 2021 will have to be submitted by 03/01/2021.
The report form for insurance contributions from the DAM salary has been updated. You will have to use the new form when filling out information for the current reporting period. The old form will not be accepted. The changes in form are significant.

The reporting procedure has not yet changed. As before, submit paper reports if the average number of employees is 24 or fewer employees. Submit electronic information to the Pension Fund or Social Insurance Fund if there are 25 or more employees on staff.

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We report to the Federal Tax Service

Payroll tax reports are the largest category of all reporting. The inspectorate will have to prepare information about the income of employees and about the calculated income tax and insurance coverage. Which salary reports are submitted to the tax service in 2021 depends on the category of employer.

2-NDFL

The certificate form was approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

IMPORTANT!

Fiscal reports on wages are provided annually before March 1 of the year following the reporting year, regardless of the taxpayer’s characteristics specified in the certificate. The rule is valid from 01/01/2020. This means that reports for 2021 will have to be submitted by 03/01/2021.

If the employer has 10 or more employees, then compiling reports on the payment of remuneration for the enterprise is permitted only in electronic form. Companies and individual entrepreneurs with up to 9 employees report both electronically and on paper.

IMPORTANT!

When submitting a 2-NDFL certificate on paper, you will have to fill out the register of certificates (KND 1110306).

Instructions for filling out: Certificate 2-NDFL in 2021: form, codes and due date.

A company or individual entrepreneur that fails to submit 2-NDFL on time will be fined. The amount of penalties is 200 rubles for each certificate not provided (Article 126 of the Tax Code of the Russian Federation).

In addition, a fine for responsible officials is likely - from 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

6-NDFL

The form was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450 as amended on January 17, 2018 No. ММВ-7-11/ [email protected]

Provided to the inspection within one calendar month after the reporting period. The final calculation for the calendar year must be submitted to the Federal Tax Service by March 1. Dates in 2021:

for 2021 - 03/02/2020;
I quarter 2021 - 04/30/2020;
half year 2021 - 07/31/2020;
9 months 2021 - 02.11.2020;
2020 - 03/01/2021.

Instructions for filling: How to fill out form 6-NDFL. Complete guide.

For each full or partial month of delay in submitting 6-NDFL, the company will be fined 1,000 rubles.

In addition, the Federal Tax Service has the right to block a company’s current accounts if the payment of 6-NDFL is delayed for more than 10 days.

Calculation of insurance premiums

The new form is attached.

The DAM must be submitted by the 30th day of the month following the reporting period:

I quarter 2021 - 04/30/2020 - a new report form is in effect;
half year 2021 - 07/30/2020;
9 months 2021 - 10/30/2020;
2020 - 02/01/2021 - the form has changed again.

The electronic format of salary reporting is provided for policyholders whose average number of employees is 10 or more. The rest have the right to report both on paper and electronically.

Instructions for filling out: Sample of filling out the DAM form in 2020.

The minimum fine is 1,000 rubles for each full and partial month of delay. Or 5% of the amount of insurance premiums payable for the reporting period, for each month, but not more than 30%.

Information on the number of employees

The form is provided by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174.

The report is submitted annually, before January 20 of the year following the reporting period.

The method of submission is not legally approved. It is acceptable to submit information both on paper and electronically. We recommend following the rules established for other tax forms. If there are more than 100 people on staff, then report in electronic format. This is what the title page of the current form looks like:

Instructions for filling out: Report on the average number of employees: form and example of filling.

If you do not submit the form on time, you will be fined 200 rubles under Article 126 of the Tax Code of the Russian Federation. Officials will also be punished under Article 15.6 of the Code of Administrative Offenses of the Russian Federation - from 300 to 500 rubles.

If the delivery day falls on a weekend, the report should be submitted on the first working day.

Payroll T-51 in 1C ZUP 3.0

Let's look at how the columns in Payroll T-51 are filled out.

The payslip contains fields that indicate: what has been accrued, what has been withheld, and the amount to be paid. According to the new methodology in 1C ZUP 3.0, the amount to be paid is filled in with the amounts actually paid. Having created a payout sheet in the 1C ZUP 3.0 program, the amount to be paid is determined. This amount goes into column 18 of the payslip and into the pay slips in the Amount to be paid section:

Columns 16 and 17 in Payroll T-51 are the balance at the beginning of the month. The fact that employees were overpaid or underpaid in the current month can be seen in Payroll T-51 for the next month:

The main request for the 1C ZUP 3.0 payroll program is that the user must make sure that everything that is accrued is paid. In 1C 8.3 Accounting 3.0, it is not clear from the accounting balance whether everything has been paid, because, for example, salaries for January are paid in February and at the beginning of the month there is a balance on account 70. By analyzing account 70, it is impossible to determine whether all employees were paid what accrued. Therefore, for 1C ZUP 3.0 they developed a “salary balance” mechanism. And this is convenient, because in 1C ZUP 3.0 you can see: if there is no debt, then everything has been done correctly.

Salary payments are discussed in more detail in the course on working in 1C 8.3 ZUP ed. 3.0.

Reporting to funds

Despite the reform in insurance coverage, the procedure for submitting reports to extra-budgetary funds has been partially preserved. You will have to submit information to the Social Insurance Fund about calculated contributions for injuries on employee salaries. Report to the Pension Fund about the length of service and the number of insured persons.

Calculation 4-FSS

The form is fixed by order of the Social Insurance Fund dated September 26, 2016 No. 381.

Please note that the deadline for submitting calculations to the Social Insurance Fund directly depends on the method of data submission.

Report electronically:

I quarter 2021 - 04/27/2020;
half year 2021 - 07/27/2020;
9 months 2021 - 10/26/2020;
2020 - 01/25/2021.

You submit 4-FSS on paper:

I quarter 2021 - 04/20/2020;
half year 2021 - 07/20/2020;
9 months 2021 - 10/20/2020;
2020 - 01/20/2021.

The method of provision is determined by the average number of employees:

up to 25 people - allowed on paper or electronically;
25 or more employees - only in electronic format.

Instructions for filling out: Sample of filling out form 4-FSS in 2020.

Fines: 5% of the amount of insurance coverage payable for each full or partial month of delay. No more than 30%, but not less than 1000 rubles. Officials - a fine under Art. 15.33 Code of Administrative Offenses of the Russian Federation - from 300 to 500 rubles.

SZV-M

The form of the monthly form is fixed by the resolution of the Pension Fund of Russia board dated 02/01/2016 No. 83p.

Report by the 15th day of the month following the reporting month:

January 2021 - 02/17/2020;
February 2021 - 03/16/2020;
March 2021 - 04/15/2020;
April 2021 - 05/15/2020;
May 2021 - 06/15/2020;
June 2021 - 07/15/2020;
July 2021 - 08/17/2020;
August 2021 - 09/15/2020;
September 2021 - 10/15/2020;
October 2021 - 11/16/2020;
November 2021 - 12/15/2020;
December 2021 - 01/15/2021.

It is allowed to submit reports earlier than the deadline, but only if verified information is available.

If the reporting form includes information about 25 employees or more, then report only electronically. Other policyholders have the right to report on paper.

Instructions for filling out: Reporting SZV-M: step-by-step instructions for filling out.

New SZV-TD

The report in the SZV-TD form is a new electronic book, the transition to which began in the summer. Not all policyholders report, but only those whose staff has undergone personnel changes. The grounds for filling out and submitting the SZV-TD include:

conclusion of a new employment contract;
termination of an employment contract or agreement with an employee;
assignment of qualifications, transfer to another job, other personnel changes that require reflection in the work book;
submission by an employee of an application to choose the method of maintaining a work record in 2021 and subsequent years.

Rules for drawing up a new pension report are in the article “How to fill out a new monthly SZV-TD report.” Submit reports to the Pension Fund on a monthly basis. The timing coincides with SZV-M. Submit information for generating electronic work books by the 15th day of the month following the reporting month.

SZV-STAZH

Enshrined in Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p.

The report is submitted annually, before March 1 of the year following the reporting year:

for 2021 - 03/02/2020;
2020 - 03/01/2021.

Instructions for filling out: Fill out and submit the SZV-STAZH form to the Pension Fund of Russia.

Responsibility for failure to submit SZV-M, SZV-TD and SZV-STAZH is 500 rubles for each employee. The fine for officials is similar - from 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

If the due date falls on a holiday or weekend, then reports are submitted on the first working day.

Statistical forms

In addition to the Federal Tax Service, Pension Fund and Social Insurance Fund, labor reporting is submitted to Rosstat. Moreover, large fines are provided for failure to provide statistical information on time.

P-4 (NZ)

Employers submit quarterly salary reports to Rosstat by the 8th day of the month following the reporting quarter:

Q1 2021 – until April 8, 2021;
Q2 2021 – until July 8, 2021;
III quarter 2021 - until October 8, 2021;
IV quarter 2021 - until January 8, 2021

P-4 (with 15 people or less)

Quarterly, before the 15th day of the month following the reporting quarter. Deadline for submitting the average salary report in 2020:

Q1 2021 - April 15, 2021;
Q2 2021 - July 15, 2021;
Q3 2021 - October 15, 2021;
Q4 2021 – January 15, 2021

Reports on taxes and contributions in 1C ZUP 3.0

Reports on taxes and contributions in 1C ZUP 3.0 are generated in the Section “Taxes and contributions – Reports on taxes and contributions”:

Time sheet in 1C 8.3 ZUP 3.0 - settings, filling procedure, discussed in the article “Working time sheet - example of filling in 1C ZUP 8.3”.

More details Monthly work in the program: advance and salary - full cycle from accruals to postings on the course on working in 1C 8.3 ZUP ed. 3.0.

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