We learn to transfer salaries to a card (in 1C: Accounting 8.3, edition 3.0)

There are several options for transferring wages to bank cards:

• within the framework of a salary project - transfer of the total amount to the bank, which then transfers the salary to the personal accounts of employees opened in this bank;
• to personal cards of employees - the organization transfers salaries directly to the employee to his personal card.

Regardless of which option is chosen, the accountant’s actions in the program will be as follows: create a statement to the bank, transfer wages, pay personal income tax.

Let's look at each action with an example.

For more details, see the online course: “Accounting and tax accounting in 1C: Accounting 8th ed. 3 from A to Z"

Step-by-step instruction

In the Organization, according to the local act, wages are paid twice a month: on the 25th and 10th. Payments are made under the salary project to the cards of employees, except for Gordeev N.V., who was hired on May 23, 2021 and indicated in the application a personal card for transferring salaries.

On June 08, 2021 (postponed from June 10), salaries for the second half of May were paid.

Tab. No.	Last name I.O. employee	To payoff	Payment method
1	Komarov Vladimir Sergeevich	28 200	salary project
4	Mashuk Ksenia Valerievna	16 450	salary project
9	Gordeev Nikolay Vasilievich	10 839	to a personal card
Total	55 489

Personal income tax for May 2021 was paid on the same day.

Step-by-step instructions for creating an example. PDF

For the beginning of the example, see the publications:

• Advance payment
• Payroll

According to the salary project

A salary project is an agreement with a bank, according to which the bank opens its own personal account for each employee of the organization.

On payday, the organization transfers the wages of all employees to a special salary account in this bank in one amount.

In this case, a statement indicating the personal accounts of employees and the amounts to be paid is attached to the payment. In accordance with this statement, the bank itself distributes funds to the personal accounts of employees.

At the same time, different banks have different capabilities and requirements for working with a salary project, if we are talking about electronic document management, that is, when we transfer money to a salary account through a client bank.

In this case (client bank), after sending the payment order to the bank, a letter is sent in any form with one of the following options attached (depending on the requirements and capabilities of the bank):

• printed and scanned statement of payments for personal accounts
• upload file directly from 1C
• upload file from a special program provided by the bank

If we send a statement to the bank in the form of a file (upload), then usually the bank responds by sending us a confirmation file, which we can also upload to 1C.

Creating a salary project

We go to the “Salary and Personnel” section and the “Salary Projects” item:

We create a salary project for Sberbank:

Here is his card:

We deliberately do not check the “Use electronic document exchange” checkbox in order to deal with the case when we send the bank statement in printed form.

We introduce personal accounts for employees

Let's assume that the bank has created a personal account for each of its employees. How to enter these accounts into the system? By the way, why do we want to do this? Then, so that in the statement that we will generate for the bank, opposite the employee’s full name, there will also be his personal account.

If we have a lot of employees, we can use the “Entering personal accounts” processing:

But in the example we have only 2 employees, so we will enter their personal accounts manually, directly into their cards (at the same time we will know where they are stored).

Go to the “Salaries and Personnel” section, “Employees” item:

Open the card of the first employee:

And go to the section “Payments and cost accounting”:

Here we select the salary project and enter the personal account number received from the bank:

We do the same with the second employee:

We calculate salaries

Go to the “Salaries and Personnel” section and select “All accruals”:

We calculate and process wages:

We pay salaries

Next, go to the “Salaries and Personnel” section, “Bank Statements” item:

We create a new document in which we indicate the salary project and select employees (note that their personal accounts are picked up):

We post the document and print out the statement for the bank:

Here's what it looks like:

Based on the statement, we generate a payment order:

In it, we transfer the total amount of the salary to the salary account of the bank in which we have an open salary project:

Along with this payment, do not forget to attach a statement (with a register of personal accounts and payments), printed above in the form required by the bank (usually this is an arbitrary letter through the client’s bank).

Uploading the register to the bank

Let's consider the possibility of uploading the statement (register) as a file to the bank. If your bank supports this option (or this is its requirement), then go to the “Salaries and Personnel” section, “Salary projects” item:

Open our salary project and check the box “Use electronic document exchange”:

We go again to the “Salaries and Personnel” section and see that two new items have appeared. We are interested in the item “Exchange with banks (salary)”:

There are three basic options for uploading to a bank:

• Payroll transfer
• Opening personal accounts
• Closing personal accounts

Let's focus on the first point. It allows us to upload our statement to a file, which is then sent by arbitrary letter through the client bank.

To do this, select the statement we need and click the “Upload file” button:

When a response comes from the bank, it will contain a confirmation file. You need to go into the same processing and upload this file through the “Download confirmation” button. Using this wonderful mechanism, we will be able to track which statements were paid by the bank and which were not.

Reflection in reporting 6-NDFL

Calculation of personal income tax amounts is carried out by tax agents on the date of actual receipt of income on an accrual basis from the beginning of the tax period (clause 3 of Article 226 of the Tax Code of the Russian Federation). The date of actual receipt of income in the form of wages is the last day of the month indicated in the Salary field for Payroll document (clause 2 of Article 223 of the Tax Code of the Russian Federation). It will be reflected on page 100 of Section 2 of form 6-NDFL.

Explore Payroll

In Form 6-NDFL, payment of wages is reflected in:

Section 1 “Generalized indicators”:

• pp. 070 - 13,761 , amount of tax withheld.

Section 2 “Dates and amounts of income actually received and withheld personal income tax”: PDF

• page 100 - 05/31/2018 , date of actual receipt of income;
• page 110 - 06/08/2018 , tax withholding date.
• page 120 - 06/09/2018 , tax payment deadline.
• pp. 130 - 107,250 , the amount of income actually received.
• Page 140 - 13,761 , the amount of tax withheld.

Payment of personal income tax to the budget

Payment of personal income tax to the budget is carried out no later than the day following the day of payment of wages to the employee (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Payment of personal income tax to the budget is reflected in the document Write-off from the current account transaction type Tax payment in the Bank and cash desk section - Bank - Bank statements - Write-off button.

Please pay attention to filling out the fields:

• Transaction type - Tax payment .
• Tax - personal income tax when performing the duties of a tax agent .
• Type of liability - Tax .
• for - May 2018 , the month of accrual of income (salaries).

Postings according to the document

The document generates the posting:

• Dt 68.01 Kt - payment of personal income tax to the budget for May.

Checking mutual settlements

Checking mutual settlements with an employee

You can check mutual settlements with an employee using the report Balance sheet for the account “Settlements with personnel for wages” in the Reports section - Standard reports - Account balance sheet.

In this case, the end date of the report must be the day of payment of wages.

The absence of a final balance in the “Settlements with personnel for wages” account means that there is no wage arrears for each employee.

Checking settlements with the budget

To check the calculations with the budget for personal income tax, you can create a report Analysis of account 68.01 “Personal income tax when performing the duties of a tax agent”, in the section Reports - Standard reports - Account analysis.

In our example, wages were paid on June 8, so the end date of the report should be June 09, i.e. the next day after the day the wages were paid.

The absence of a final balance in account 68.01 “Personal income tax when performing the duties of a tax agent” means that there is no debt to pay personal income tax to the budget.

See also:

• Salary settings: 1C
• Accounting policy for NU: Insurance premiums
• Registration of salary project

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The statement will be in touch

There is a choice: continue to receive your salary through the salary bank or use the Fast Payment System (FPS), launched by the Bank of Russia a year ago. In the latter case, in the salary register, the identifier for salary transfer will not be the bank account, but the employee’s telephone number, and the salary will go to the bank and account that the employee has chosen to receive transfers through the SBP. The employer does not even know through which bank the employee receives his salary.

Such a mechanism should save citizens from “salary slavery” - dependence on a bank that was chosen without taking into account their interests and habits.

You can still apply for a change in salary bank, but exercising this right is not so easy. In this regard, the Central Bank and banks are discussing options for the final policy, including the use of SBP capabilities.

The technology for transferring salaries through it is simple, but it is necessary to eliminate the risks associated with losing a phone or changing a number, Bakina said.

The Ministry of Labor did not receive any proposals from the Bank of Russia, the department told RG. Based on Article 136 of the Labor Code, the employee has the right, in his application to replace the salary bank, to inform the employer of the details for transferring wages, including using payments from the Bank of Russia system, that is, SBP, and the organization cannot refuse this, the press service indicated ministries.

By the time the new functionality of the SBP becomes operational, almost all banks leading salary projects will work with it, including Sberbank, which is lagging behind in connecting - earlier the head of the bank, German Gref, spoke about the feasibility of joining before the end of the first quarter (“Sberbank did not change the plans that were mentioned earlier,” the bank told RG). 38 banks have already joined the SBP, more than 160 have submitted applications, and by October 1, all banks with a universal license must participate. The popularity of SBP is growing steadily - 70 billion rubles have been transferred through it, and every month the number and volume of transfers increases by a quarter, Bakina said.

This year, the Central Bank plans not only to introduce transfers from legal entities in favor of citizens into the SBP, but also to introduce the possibility of paying taxes and other payments to the state, paying for housing and communal services and services of budgetary institutions (for example, kindergartens), as well as crediting and withdrawing funds from brokerage accounts. A subscription service is expected - regular payments to one recipient. Thus, VTB plans to implement a separate subscription service within the SBP in 2021, said Nikita Chugunov, head of the digital business department and senior vice president of VTB.

Sberbank confirmed plans to connect to the SBP by the end of March

SBP is designed to make payments faster, more convenient and cheaper than card payments. While some banks maintain zero tariffs for transfers through SBP, some have introduced commissions, several banks have taken a wait-and-see approach. The level of client tariffs will greatly depend on what they will be at Sberbank. If banks introduce protective tariffs, the Central Bank may exercise its right to limit them, Bakina warned.

*This is an expanded version of the text published in the issue of “RG”

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