Payroll calculation in 1C 8.3 ZUP: step by step for beginners

Synchronization purpose

If you configure the synchronization of two applications in the 1C:Enterprise 8 over the Internet service, then documents and directory entries that are entered or changed in one application will be automatically transferred to another application during periodic data synchronization sessions.

Synchronization of applications 1C:Accounting 8 and 1C:Salaries and personnel management 8 allows you to provide:

automatic transfer of information on payroll and insurance contributions from application 1C: Salaries and personnel management 8 to application 1C: Accounting 8 for the generation and submission of regulated reporting;
convenience for employees: accountants work in the 1C: Accounting 8 , and payroll clerks and HR specialists work in the 1C: Salaries and Personnel Management 8 application;
consistency (synchronization) of directories used in these applications, eliminating the need for manual re-entry of data.

Shifts, teams and workers in “1C: Trade Management + Production”

If fixed teams of workers are working on the production, then in the 1C: Trade Management + Production you can maintain a register of teams with a description of the composition.

In the document “Production Report” you can select the element of the directory “Brigades/Shifts”

.
This way we indicate which team worked on this release. In this case, in the document on the “Payment to employees” , you can click the “Fill in by shift”
- filling and calculation will be made according to the composition of the team.

Moreover, if in some cases the actual composition of the team differed from the planned one (for example, someone did not show up for work, employees were replaced), then after filling out the list of employees, they can be changed by selecting from the list as in the first case.

When posting the “Production Report” “Reflect in production accounting” checkbox must be checked .

Setting up salary display in accounting

Before enabling the data synchronization mechanism between applications 1C: Salaries and HR Management 8 and 1C: Accounting 8, you must configure the reflection of salaries in accounting in these applications.

In the application 1C: Accounting 8:
- in the menu section Salaries and personnel - Salary settings In an external program must be enabled ;
In the application 1C: Salaries and personnel management 8:
- you need to set up data preparation rules for accounting and tax accounting, as described in the documentation for this application (see the link);

Comment. If setting up the reflection of salaries in accounting causes difficulties, we recommend that you contact your partner service organization.

Sequence of entering documents when calculating salaries

Let's look at the documents and reference books used in payroll calculations and personnel records.

Fill in the settings as described in the section.
We add a new employee to the “Employees” directory (“Salaries and Personnel – Employees”).
Personnel records (documents are located in the menu “Salaries and Personnel – Personnel – Personnel Documents”):
To change salary, position, or transfer to another department, we use the “Personnel Transfer” document.
To dismiss an employee, we use the “Dismissal” document.

We calculate salaries using the document “Payroll” (menu “Salaries and Personnel – All Accruals” – click on the “Create” button).

Registering holidays:

automatically with the documents “Vacation” and “Vacation without pay” (menu “Salaries and Personnel - All Accruals” - click on the “Create” button). This method is available if the database contains up to 60 employees.

manually in the “Payroll” document. An employee to whom the main annual leave is accrued is added to the tabular part of the document using the “Add” or “Selection” button. By clicking the “Accrue” button, you select the accrual type “Basic vacation” from the list, and manually indicate the amount of vacation pay. This method is used if there are more than 60 employees in the database.

We register sick leave:

automatically with the document “Sick Leave” (menu “Salaries and Personnel – All Accruals” - click on the “Create” button). This method is available if the database contains up to 60 employees.

manually in the “Payroll” document. An employee who is accruing sick leave is added to the tabular part of the document using the “Add” or “Select” button. Click the “Accrue” button to select the type of accrual for sick leave from the list, and manually enter the amount. This method is used if there are more than 60 employees in the database.

We pay salaries:

through the cash register - create a document “Statement to the cash register”, then “Cash withdrawal”.

through the bank - create the document “Statement to the bank”, then “Payment order” and “Write-off from the current account”.

We pay taxes. To do this, we create the documents “Payment order” and “Write-off from current account” with the transaction type “Payment of tax”.

Backing up applications

Before setting up synchronization of applications 1C: Accounting 8 and 1C: Salary and HR 8 , it is recommended to save backup copies of these applications.

To create a backup copy, the user-owner of the subscriber must log into the service manager ( Personal Account on the My Applications , double-click the application name in the list and select the menu item Backup - Create backup . Created backup copy of the application will be stored in the service.

Note. If desired, you can obtain the created backup file. To do this, you need to wait for the backup to be created, select the menu item Backup - Archive copies of applications , select the desired backup copy from the displayed list and click the Get file . The resulting file can be used to create a new application in the service, as well as to switch to the local version of the application.

How to check if synchronization is correct

If synchronization is enabled, you should check on the Synchronizing data with my applications (it is displayed when you select the menu items Administration | Data synchronization ) to see if there are any problems synchronizing data. If problems occur, a message will be displayed about this.

In such cases, you should follow the Warnings hyperlink. Data Synchronization Warning form will be displayed :

There are 4 tabs on this form:

Unposted documents - here you can see documents received during synchronization from another program, which for one reason or another could not be automatically posted;
Unfilled details - here you can see documents received during synchronization from another program that could not be processed because one or more document attributes were filled in;
Conflicts - here documents and directory entries are shown that were changed in two programs between synchronizations. As a result, two versions of one directory element or one document appeared. Such conflicts are resolved automatically - but you can view the list of such situations and confirm or revise automatically made conflict resolution decisions;
Not accepted by ban date - shows documents whose information was not entered into the application database because the dates of these documents are earlier than the ban date Data synchronization

Each tab's label shows the number of warnings in that tab in parentheses.

It is recommended that you review all warnings and correct the causes of errors.

Attention. Problems with data transferred during synchronization are shown in the application to which the data was transferred. That is, in Appendix 1C: Accounting 8 problems with data obtained from Appendix 1C: Salary and HR Management 8 (if such problems arise). And in application 1C: Salaries and personnel management 8 - problems with data obtained from application 1C: Accounting 8 (if such problems arise). Therefore, it is necessary to check whether problems have arisen during synchronization, both in application 1C: Accounting 8 , and in application 1C: Salary and personnel management 8 .

Payroll in "1C: Trade Management + Production"

After calculating wages based on the results of production in “1C: Trade Management + Production”, it is necessary to make a payment to the employee.

Payroll in “1C: Trade Management + Production” is carried out using the documents “Cash receipt order” and “Write-off of non-cash funds” .

In these documents, when selecting the operation “Payment of salary to employee”, “Employee” field

“Accrual month”
field appears . In this field we indicate the month for which the income is paid.

The statement and status of mutual settlements with employees in “1C: Trade Management + Production” can be viewed in the report “Analysis of accrued salaries”

, which is located in the
“Production Accounting” section, subsection “Reports”.
Read more about the program “1C: Trade Management + Production” at this link

How to start app synchronization manually

If the 1C:Enterprise 8 over the Internet service is configured to synchronize a pair of applications, then the service automatically synchronizes these applications according to a specified schedule (by default, every 15 minutes).

However, if necessary, you can manually start synchronizing applications at any time.

Log in to the service and launch the application 1C: Salaries and personnel management 8 or application 1C: Accounting 8.
Administration - Data synchronization settings in the application menu .
In the Data synchronization settings , click the Data synchronization hyperlink.
In the opened form Syncing data with my apps click the button Sync everything. The 1C:Enterprise 8 over the Internet service will begin synchronizing the application with all other service applications for which synchronization has been configured:
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Accountant checking payroll

After synchronizing data from applications 1C: Accounting 8 and 1C: Salary and HR Management 8, in application 1C: Accounting 8, entries can be automatically generated that reflect in accounting information about payroll, insurance premiums, and other payments. But it is often required that transactions be generated only with the permission of the accountant.

To select the desired mode for generating transactions in the document Reflection of salaries in accounting, there is a checkbox called Salaries reflected in accounting by user .

If the payroll clerk sets this checkbox 1C: Salaries and Personnel Management 8 Reflection of Salaries in Accounting , then after synchronization in Appendix 1C: Accounting 8 , based on the transmitted document Reflection of Salaries in Accounting, transactions will be generated that reflect in accounting information on payroll, insurance premiums and other payments.

If this checkbox was not checked by the payroll processor, then:

After synchronization is completed, the document Reflection of salaries in accounting will appear in application 1C: Accounting 8 , but postings for it will not be automatically created.
An accountant, working in application 1C:Accounting 8, will see in the list of documents that the document has not been posted (in the left column of the list the document is not marked with a “checkmark”).
To post a document, an accountant can open this document, check it, possibly correct something, and check the box Salaries are reflected in the accounting by the user, as if he signed this document.
After this, the document is accepted for accounting in Appendix 1C: Accounting 8 , that is, postings are generated based on it.
When performing the next synchronization, this document, with the Salary reflected in accounting checkbox selected, is transferred by the user to application 1C: Salary and personnel management 8 . And the payroll processor will no longer be able to change this flag (since the document has already been “signed” by the accountant).

LECTURE No. 6. Accounting for labor and wages

1. Forms and systems of remuneration
2. Classification and accounting of enterprise personnel, recording of working time use
3. Payroll
4. Salary deductions

Accounting for labor and wages is a complex and very time-consuming accounting task.

The right to work is enshrined in the Constitution of the Russian Federation in Art. 37, which determines that every citizen has the right to freely dispose of his ability to work.

Labor relations of all employees are regulated by the Labor Code of the Russian Federation.

Remuneration under employment agreements.

In accordance with Art. 15 of the Labor Code of the Russian Federation, labor relations are relations based on an agreement between the employee and the employer on the personal performance by the employee for payment of a labor function (work in a certain specialty, qualification or position), the employee’s subordination to internal labor regulations while the employer provides working conditions provided for by labor legislation, collective agreement, agreements, employment contract.

The basis of labor relations is an employment agreement (contract), concluded in writing. The labor income of each employee is not limited to maximum amounts. The minimum monthly wage is established by the government and is widely used in calculating tariff rates, official salaries, and when imposing fines.

Currently, among the most important tasks of labor and wage accounting are:

1) promptly and within the established deadlines make payments to personnel for wages;

2) timely and correctly attribute the amount of accrued wages and taxes to the cost of production;

3) collect and group indicators on labor and wages for the purposes of operational management and tax calculations.

According to Article 20 of the Labor Code of the Russian Federation, the parties to labor relations are the employee and the employer.

Worker

– an individual who has entered into an employment relationship with an employer.

Employer

– an individual or legal entity (organization) that has entered into an employment relationship with an employee. In cases established by federal laws, another entity entitled to enter into employment contracts may act as an employer.

The rights and obligations of the employer in labor relations are exercised by: an individual who is an employer; management bodies of a legal entity (organization) or persons authorized by them in the manner established by laws, other regulatory legal acts, constituent documents of a legal entity (organization) and local regulations.

For the obligations of institutions financed in whole or in part by the owner (founder), arising from labor relations, the owner (founder) bears additional responsibility in the manner prescribed by law.

Labor relations may arise between an employee and an employer on the basis of a collective agreement. In accordance with Art. 41 of the Labor Code of the Russian Federation, the content and structure of the collective agreement are determined by the parties.

The collective agreement may include mutual obligations of employees and employers on the following issues:

1) forms, systems and amounts of remuneration;

2) payment of benefits, compensation;

3) a mechanism for regulating wages taking into account rising prices, inflation levels, and the fulfillment of indicators determined by the collective agreement;

4) employment, retraining, conditions for releasing workers;

5) working time and rest time, including issues of granting and duration of vacations;

6) improving the working conditions and safety of workers, including women and youth;

7) respect for the interests of employees during the privatization of organizations and departmental housing;

environmental safety and health protection of workers at work;

9) guarantees and benefits for employees combining work with training;

10) health improvement and recreation of employees and members of their families;

11) control over the implementation of the collective agreement, the procedure for making changes and additions to it, the responsibility of the parties, ensuring normal conditions for the activities of employee representatives;

12) refusal to strike if the relevant conditions of the collective agreement are met;

13) other issues determined by the parties.

A collective agreement, taking into account the financial and economic situation of the employer, may establish benefits and advantages for employees, working conditions that are more favorable in comparison with those established by laws, other regulatory legal acts, and agreements.

The collective agreement includes regulatory provisions if laws and other regulatory legal acts contain a direct requirement for the mandatory enshrinement of these provisions in the collective agreement.

Payment for night work hours.

Night work time is considered to be the time from 10 pm to 6 am. It is recorded in the report card as the total quantity for the month. All work at night is documented and calculated at a certain (increased) rate. This increased amount cannot be lower than 40% of the tariff rate.

According to Art. 96 of the Labor Code of the Russian Federation, the following are not allowed to work at night: pregnant women; workers under the age of 18, with the exception of persons involved in the creation and (or) performance of artistic works, and other categories of workers in accordance with this Code and other federal laws. Women with children under 3 years of age, disabled people, workers with disabled children, as well as workers caring for sick members of their families in accordance with a medical report, mothers and fathers raising children under the age of 5 years old, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited for them for health reasons in accordance with a medical report. In this case, these employees must be informed in writing of their right to refuse to work at night.

Payment for overtime hours.

Overtime is work that is carried out by employees after the main shift. Overtime work is allowed in exceptional cases with the permission of the head of the enterprise.

In accordance with Art. 99 of the Labor Code of the Russian Federation, involvement in overtime work is carried out by the employer with the written consent of the employee in the following cases:

1) when carrying out work necessary for the defense of the country, as well as to prevent an industrial accident or eliminate the consequences of an industrial accident or natural disaster;

2) when carrying out socially necessary work on water supply, gas supply, heating, lighting, sewerage, transport, communications - to eliminate unforeseen circumstances that disrupt their normal functioning;

3) if necessary, perform (finish) work that has begun, which, due to an unforeseen delay due to technical production conditions, could not be performed (finished) within the normal number of working hours, if failure to perform (non-complete) this work may result in damage or destruction of the employer’s property, state or municipal property or create a threat to the life and health of people;

4) when carrying out temporary work on the repair and restoration of mechanisms or structures in cases where their malfunction may cause the cessation of work for a significant number of workers;

5) to continue work if the replacement employee fails to appear, if the work does not allow a break. In these cases, the employer is obliged to immediately take measures to replace the shift worker with another employee.

In other cases, involvement in overtime work is permitted with the written consent of the employee and taking into account the opinion of the elected trade union body of the organization.

Pregnant women, workers under the age of 18, and other categories of workers are not allowed to work overtime in accordance with federal law. Involving disabled people and women with children under 3 years of age in overtime work is permitted with their written consent and provided that such work is not prohibited for them due to health reasons in accordance with a medical report. At the same time, disabled people and women with children under 3 years of age must be informed in writing of their right to refuse overtime work.

Overtime work should not exceed 4 hours for each employee for 2 consecutive days and 120 hours per year.

The employer is required to ensure accurate records of overtime work performed by each employee.

Payment for products that turned out to be defective.

Complete defects due to the fault of the employee are not paid in full, and partial defects are paid depending on the degree of suitability of the manufactured products at reduced prices or at cost.

Defects that are not the fault of the employee are paid at reduced rates. A defect that occurred not through the fault of the employee, but due to a hidden defect in the processed material (raw materials), is paid to the employee on the same basis as good products.

Payment for downtime.

Downtime caused by the employee is not subject to payment. Downtime not caused by the employee, if he warned the administration about the start of downtime, is paid at the rate of not less than 2/3 of the tariff rate of the category or salary established for the employee.

Remuneration for combining professions.

If an employee, along with the main work stipulated by the employment contract, performs additional work in another profession or the duties of a temporarily absent employee without being released from his main job, then he is paid extra for combining professions or performing the duties of a temporarily absent employee.

The amount of these additional payments is determined by the administration by agreement of the parties.

Remuneration during the development of production (new types of products).

For the period of development of new production (products), employees may be given an additional payment up to their previous average earnings in the manner and on the terms determined by the collective agreement.

Remuneration for part-time work.

In addition to their main job, many employees perform additional work (combined) in the same organization. When combining professions, it is necessary to draw up an employment agreement, which stipulates the duration of the combined profession and, accordingly, the payment for it. The amount of payment is set by the administration (manager) of the enterprise.

Vacation and severance pay.

The right to leave arises for employees six calendar months after joining the organization. Vacation must be provided to employees annually within the period provided for by the vacation schedule approved by the enterprise. In exceptional cases and with the consent of the employee, it is allowed to transfer his established leave to the next calendar year. Currently, at many enterprises, the vacation schedule is noticeably different from the vacation schedules of enterprises twenty years ago, since many employees are on vacation not for a month, but for less than 1–3 weeks.

In large and medium-sized enterprises, the development and calculation of all necessary indicators in the field of labor and wages is carried out by the human resources department.

The staff is divided into:

1) permanent personnel - employees hired without specifying a period;

2) seasonal personnel - employees hired for the period of seasonal work;

3) temporary personnel - employees hired for a period of no more than 2 months.

In accordance with the Labor Code of the Russian Federation, working hours

– the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with laws and other regulatory legal acts, relate to working time.

Normal working hours cannot exceed 40 hours per week.

The employer must keep records of the time actually worked by each employee.

When working part-time, the employee is paid in proportion to the time he worked or depending on the amount of work he performed.

Part-time work does not entail for employees any restrictions on the duration of annual basic paid leave, calculation of length of service and other labor rights.

The duration of daily work (shift) cannot exceed:

1) for workers aged 15–16 years – 5 hours, for workers aged 16–18 years – 7 hours;

2) for students of general education institutions, educational institutions of primary and secondary vocational education, combining study with work during the academic year, at the age of 14 to 16 years - 2.5 hours, at the age of 16-18 years - 3.5 hours;

3) for disabled people - in accordance with a medical report.

For workers engaged in work with harmful and (or) dangerous working conditions, where reduced working hours are established, the maximum permissible duration of daily work (shift) cannot exceed:

1) with a 36-hour work week – 8 hours;

2) with a 30-hour work week or less – 6 hours

For creative workers of cinematography organizations, television and video filming groups, theaters, theatrical and concert organizations, circuses, media, professional athletes in accordance with the lists of categories of these workers approved by the Government of the Russian Federation, the duration of daily work (shift) can be established in accordance with laws and other regulatory legal acts, local regulations, a collective agreement or an employment contract (Article 94 of the Labor Code of the Russian Federation).

Synthetic accounting

Organizations maintain payments for wages on account 70 “Settlements with personnel for wages.”

On account credit 70

reflect the amounts of accrued wages for hours worked and bonuses due to members of the labor collective and persons working under an employment agreement (contract) (debit of accounts 08, 10, 15, 20, 23, 25, 26, 28, 29, 43, 96), amounts temporary disability benefits and other payments from extra-budgetary social funds. The basis for calculating wages are time sheets, work orders (work orders) for work, and other documents.

On the debit of account 70

payments of wages from the cash register are taken into account (account credit 50), the amount of income tax withheld to the budget (account credit 68), amounts not returned to accountable persons in a timely manner (account credit 71), amounts for material damage caused (account credit 73), for marriage (account credit account 28), in repayment of debt on issued loans (account credit 73), according to executive documents in favor of various legal entities and individuals (account credit 76).

Analytical accounting

account 70 is led to in the personal accounts of workers and employees (forms No. T-54 and No. T-55), which are created at the beginning of the year for each member of the workforce and persons working under an employment agreement (contract). During the year, data on accrued wages, bonuses, year-end payments, for length of service, benefits for disability certificates, deductions, indicating the amounts to be issued are entered into personal accounts. The shelf life of personal accounts is 75 years.

In accounting, payroll is reflected in the following entries:

1) wages are accrued to employees for loading, unloading, moving equipment requiring installation:

Debit account 07 “Equipment for installation”, Credit account 70 “Settlements with personnel for wages”;

2) wages accrued to employees engaged in capital construction:

Debit of account 08 “Investments in non-current assets”, Credit of account 70 “Settlements with personnel for wages”;

3) wages were accrued to employees for loading, unloading, moving inventory: Debit account 10 “Materials”,