Payroll calculation in 1C 8.3 - step by step for beginners

What is the procedure for calculating salaries step by step? For beginners, this information is of great importance. Typically, accounting records and accruals are made in a special 1C accounting program. It records all operations of the enterprise. This article will discuss how to process and calculate salaries. A step-by-step algorithm for all necessary accounting operations will be described for beginners.

Registration and calculation of salaries

Taking into account the established salary, benefits, sick leave, vacation pay, bonuses, allowances and fines, wages are calculated every month for employees of a company, firm or institution. When issuing payments, it is important for accountants not only to correctly accrue and issue, but also to document these transactions. The whole procedure is quite complicated for novice accountants, however, experienced workers also constantly update their knowledge, read news in this area and get acquainted with new orders.

Documentation of calculations is part of accounting for salary calculations, since pay is calculated based on working hours. For time-based wages, the T-thirteen accounting sheet is used. This is an internal document that is issued to all employees upon joining.

Administration, networking and access rights

The system includes tools that allow the system administrator to:

• Maintain a list of system users
• Assign login passwords to users
• Assign users rights to perform certain operations and access system data
• Create custom user interfaces

Initially, the program offers several interfaces that determine access to certain capabilities and outline the set of capabilities used when working with the program (Budget, Self-financing, Military, etc.).

The network version of the program will allow you to work with a single information base from several workstations. In addition, the system includes tools that will allow the administrator to:

• View a list of working users
• Get user work history

Documents required for calculation and payroll

Before understanding payroll calculation step by step (for beginners, detailed information is provided below), you need to familiarize yourself with the types of documents for which payments are issued. Special statements are used for processing and calculating wages. According to the law (Article 9) 402-FZ of December 6, 2011 “On Accounting”, all accounting documents and statements are developed according to standard requirements. But the state does not prohibit enterprises from developing such statements independently. It is only necessary to approve the new forms in the order on accounting policies.

Settlement document T-fifty-one is one of the main accounting documents that is used to calculate payments to employees of an enterprise. The form is filled out as follows: opposite the employee’s last name, first name and patronymic there is his personnel number, job title, rate according to the contract, number of hours per month and amount of payments. This statement must be signed by the accountant who compiled it.

Payroll T-53 is a statement that confirms the fact that wages are paid to employees. It is convenient to use, since with the help of such a document you can immediately calculate payments to a large number of employees.

T-49 is a payroll statement for primary accounting, necessary for calculating wages for labor. It is used in small firms with a small number of workers. If you use this statement, then documents T-51 and T-53 are not drawn up.

When should salaries be calculated?

Regardless of the number of working days of employees, wages must be calculated for time worked from the first to the thirtieth day or from the twenty-eighth to the thirty-first. These accrual conditions are specified in the law of the Russian Federation, article one hundred thirty-three of the Labor Code.

Bonuses are paid at the time of payment of the basic salary or in the manner specified in the documentation of the enterprise. The company pays benefits as rights to receive them arise.

The cashier issues the salary. The payment is issued at the company's cash desk or transferred to the employee's personal bank account. Enrollment occurs according to the data in the payroll T-53. The statement for issuing money T-53 is handed over to the cashier for five days, after which it is closed. When receiving money, employees leave their signature on the form.

If there are overpaid amounts

Article 137 of the Labor Code of the Russian Federation confirms that overpaid amounts cannot be claimed. But there are several situations that become exceptions to their rule.

The Labor Code of the Russian Federation describes in detail each of these situations:

1. Vacation days that were not worked. They can be compensated upon dismissal of a person, if the year has not yet ended at that moment. Such deduction will not be made if the dismissal is due to good cause.
2. Refund of funds issued to an employee due to an error. The same applies to money transferred to a citizen unnecessarily. This deduction is permissible if it is discovered that the employee himself is to blame for the downtime or for the fact that the task was not completed.
3. Repayment of advances that have not been spent are paid on time. The rule applies to money due to transfer to work in another region, business trips and other similar circumstances.
4. Reimbursement of an advance paid towards wages, but not worked out.

Payroll calculation step by step for beginners: postings

In accounting, there are certain rules that govern the filling of data in the program. These rules cannot be violated, as the entire accounting data can be distorted. The latter will lead to errors, which will be very difficult to correct. This may result in the accountant being reprimanded or fired.

To record the amount of an account in accounting, you need to create an account posting with certain rules. In the posting you need to indicate: credit to the accounting account, debit to the accounting account and the amount. An entry is a computer or paper journal entry that records a change in the debit of one account and the credit of another, and outputs one amount.

Postings must be created according to certain rules. What is prohibited to be entered:

• you cannot write an amount to one account without checking another account;
• Using one entry, you cannot record two different amounts.

Such rules prevent incorrect information from entering accounting records, which makes it possible to balance the balance successfully in the end.

What else should be mentioned when talking about calculating salaries step by step (for beginners)? Postings in 1C can be created in two ways:

• enter in the form of a document, indicating the account debit, credit and amount;
• using a document that itself will conduct transactions according to a specially written program algorithm.

Typically, salaries are paid from the cash register, so based on a cash check, a certain amount is withdrawn from the current account. To do this, you need to use wiring D50 and K51. This amount can be with the cashier for only three days. If payment is not made within a certain period, the money is returned to the bank based on an announcement for a cash deposit. Postings K50 and D70 display salary payments.

Account seventy in accounting

Companies and firms use account seventy to display and pay remunerations - these are settlements with employees for wages. On account seventy, transactions are made for all types of payments:

• salaries;
• bonuses, bonuses;
• allowances and surcharges;
• sick leave, benefits, vacations.

Also, with the help of the account, pensions are calculated and paid to working pensioners, and alimony deductions are paid for certain employees. Typically, one such account is used to account for one employee of the enterprise.

Withholding personal income tax

Since the employer is also the tax agent of his employee, he must withhold and pay the personal income tax amount. In Russia, the basic personal income tax rate is 13%. Therefore, the employer must withhold personal income tax from the accrued wages.

This is formalized by wiring

• According to Dt 70
• According to Kt 68 subaccount 01

For an amount equal to 13% of accrued wages. Tax deductions are taken into account (for example, per child – 1,400 rubles). In order to correctly calculate the amount of personal income tax payable, if there are tax deductions, you need to subtract the amount of tax deductions from the amount of the accrued salary and then multiply by 13%.

So, if an employee has a child, then he is entitled to a deduction of 1,400 rubles. With a salary of 23,000 rubles, the amount of personal income tax payable will be equal to: 23,000 – 1,400 * 13% = 3,068 rubles

If there are any other deductions, for example, alimony, then the personal income tax amount will be paid first, and only then, other deductions will be calculated from the after-tax salary.

Payroll calculation step by step for beginners in 1C

How to use account seventy and calculate payments to employees in the 1C program? Payroll calculation step by step for beginners is described below:

1. In the program, you need to go to the “Salary” tab - “Payroll for employees of the organization.”
2. You must indicate your department on the open form.
3. The date on the form is set automatically (the last day of the month).
4. You must click the “Fill” button on the toolbar. After this, the program will automatically pull up the entire list of workers from the “Enterprise Employees” directory.
5. The employee’s salary will be automatically set in the “Result” column. It can be manually changed.
6. In the “Personal Income Tax Code” field, income tax is automatically calculated.
7. After entering all the necessary data, you must save the document by clicking the “OK” button.

Program 1C-KAMIN

1C-KAMIN program is designed for calculating salaries, taxes, insurance contributions, for maintaining personnel records and for preparing reports. Used in large enterprises and small firms, in any field of activity. Includes all tax regimes: Unified Agricultural Tax, simplified tax system, UTII. Its advantages are as follows:

• the program does not require modifications for each enterprise;
• simple interface;
• You can calculate payroll for employees of several companies;
• the program has built-in “1C-Reporting” (sending reports on the enterprise to the Pension Fund of Russia, Social Insurance Fund, Federal Tax Service);
• you can use “1C-Connect” and “1C-Link”.

FIREPLACE program

What opportunities does the program provide for an accountant during payroll calculations? The program performs a number of necessary calculations that are necessary when calculating payments. List of features:

• calculation and entry of wages for departments, sources of income, accrual periods;
• payment and calculation of wages and tariffs, piecework payment, as well as the transfer of allowances and bonuses;
• accrual based on the average salary ratio (travel and vacation pay);
• calculates social benefits;
• carries out payment for length of service and payment according to the KTU.

Setting up the configuration for calculating cash allowance:

This is carried out on the specialized processing tab “Configuration Settings”, where the following is indicated:

• Military unit staff number
• The unit to which military personnel who are “out of state” will be accepted
• Sign of automatic calculation and control of financial assistance. If you check this box, then when you enter financial assistance, the program will automatically calculate it and control the re-entry for the specified period

Sequence of payments

How to make payroll calculations using the program? Payroll calculation step by step for beginners in KAMIN:

1. You need to go to the “Salary calculation” tab and click “Types of accrual” on the navigation panel. Types of accrual are income in the form of payment, bonuses, allowances, etc.
2. To enter a new accrual, you must click the “Create” button. There are three bookmarks in the directory element form.
3. In the accrual field you must enter the name of the accrual.
4. Select type of income.
5. In the “Type of income for insurance premiums” field, you need to indicate the method of calculation, which is subject to taxes.
6. Indicate the cost item.
7. If the payment is calculated as a percentage of the amount of other charges, then you need to check the box in the empty window “There is a base”. After checking the box, the “Base” tab is activated, in which the accrual base is indicated.
8. If you check the “Do not index” checkbox in an empty window, the accrual will not be indexed.
9. You need to save the directory item using the “Save” button.
10. In the “Included in the database” tab, you need to create accruals, deductions and deductions.
11. To save the entered data, click the “Save and close” button.

About income tax

Rules for calculating personal income tax
Due to this type of accrual, the amount of compensation for employees is reduced. A 13% rate applies to citizens of the Russian Federation. In the case of non-residents, the fee rises to 30%. This rule applies to employees with official status as citizens of another country.

Article 217 of the Tax Code of the Russian Federation establishes the conditions for exemption from fees in favor of the budget. One of the reasons is that minor children are dependent on their parents. But the law allows the application of benefits only to one of the spouses, not to both at once.

Piece wages

Piece payment is a calculation that is based on the quality and quantity of work done. It can be divided into individual payment and team payment. An individual accrual is paid to one person for performing a certain type of work. Team accrual depends on the volume of work and individual salary, the entire team.

Piecework wages can be divided into certain types. There are 4 types of piecework payments:

1. A simple piece rate is a payment that is based on the tariff scale and the unified tariff and qualification reference book for work and profession.
2. Piecework bonus is a payment not only for production, but also for bonuses.
3. Piece-progressive is a piece-rate payment in which products that were produced within the standard are paid at a piece rate.
4. A lump sum is a piece payment.

How to do payroll calculations step by step for beginners using piecework payment? To do this, you need to perform certain actions:

1. Set up the calculation type.
2. Enter technical operations.
3. Enter piece work.
4. Calculate and calculate salaries for employees of the enterprise.

Payroll calculation in 1C 8.2

In 1C version 8.2, there are two methods of calculating and calculating salaries step by step for beginners. You can manually calculate using documents in a certain sequence. You can also use the Payroll Assistant. Payroll calculation step by step for beginners without using the “Salary Accounting Assistant” involves the following steps:

1. Enter all personnel orders.
2. Entering constant additional payments and allowances.
3. Calculation of payments for one month.
4. Crediting insurance premiums from payroll.
5. Formation of salary statements.

Salaries in budgetary organizations

What is the procedure for calculating salaries step by step for beginners in a budget organization? For step-by-step payroll calculation, it is necessary to establish data on the staffing table, the category of employees, the time tariff rate, as well as timesheet information for the month. It is also necessary to take into account the regulations that regulate payment calculations.

In order to streamline and normalize wages for public sector employees, the law introduced:

1. A unified tariff schedule.
2. Hourly wages.
3. Tariff categories.

Tuition upon dismissal

A person must return the money spent by the manager if he terminates the employment contract without a valid reason.

The amount is calculated taking into account the time that was not worked. We are talking about the period after completion of training. To recover expenses from an employee, it is important to ensure that the following conditions are met:

1. Concluding an official agreement with a citizen. He confirms that the subordinate was sent to undergo training related to vocational training.
2. Such an agreement must separately contain a clause stipulating the employee’s obligation to reimburse the company’s expenses. If there is no such provision, the demands made will most likely be considered illegal.