6-NDFL in 1C can not only be generated, but also checked for correctness and uploaded for sending to the Federal Tax Service via the electronic document management channel. We will tell you how the report is generated in our article.
Who submits Form 6-NDFL
The Law “On Amendments to the Tax Code of the Russian Federation” dated May 2, 2015 No. 113-FZ established for tax agents paying income to individuals the obligation to quarterly report to the Federal Tax Service on the amounts of tax withheld from such income (clause 2 of Article 230 of the Tax Code of the Russian Federation in version of Law No. 113-FZ).
This regulatory act also provided for the procedure for approving reporting forms assigned to the Federal Tax Service of Russia. As a result, the Federal Tax Service of Russia issued order No. ММВ-7-11/450@ dated 10/14/2015, which introduced Form 6-NDFL for Russian taxpayers, mandatory for use from 01/01/2016.
Formation of 6-NDFL in “1C: ZUP” (“Salaries and personnel management”)
1C developer specialists quickly responded to changes in legislation and supplemented the releases with a new reporting form. Like all other tax reporting forms in 1C, after the reporting period, 6-NDFL can be filled out automatically using software. Let's consider this process using the example of “1C: ZUP” (3.0).
To generate 6-NDFL in 1C: ZUP in the main menu “Reporting. Certificates" you should select "1C - Reporting", then the "Create" item and in the drop-down menu "6-NDFL".
In the window that appears, to fill out 6-NDFL, you must select an organization and indicate the period for which the report is generated.
NOTE! Under the fields to be filled in in the 6-NDFL window you will see information about the edition of the form that the program will fill out. In the future, in case of changes, in order to create a correct report, you will need to track the correct edition of the form.
Press Enter and you will be taken to the form page. We check the data (in addition to information about the organization and period, the type of report (primary or corrective), date of signing, etc. will also be visible). Then click “Fill”, and “1C” transfers the data from the personal income tax accrual registers for the reporting period to the form. The draft report is ready!
It remains to check it. This can be done manually by generating a payslip for the same period in the same “1C”. If the report is filled out correctly, the indicators in lines 020 “Amount of accrued income” and 040 “Amount of calculated tax” in 6-NDFL must coincide with the totals in the columns “Total accrued” and “Total withheld” in the payroll statements for the same period.
Correcting errors for generating 6-personal income tax is a separate, extensive issue. In this article we will not dwell on it in detail. We only note that if discrepancies are found during reconciliation with the payroll sheet, then the 6-NDFL project has a line decoding function available. To do this, place the cursor on the desired line (for example, 020) and either double-click on it with the left mouse button, or press the right mouse button once and select “Decrypt” from the drop-down menu. It is convenient to check the resulting decoding with the payroll sheet to identify differences.
Read the article about sending a report to the Federal Tax Service via electronic communication channels. “Is it possible to fill out form 6-NDFL online?” .
Where to find and how to fill out 6-NDFL in “1C 8”
The standard place for 6-NDFL in 1C 8 is: “Reports” - “Regulated reports” - “6-NDFL”. Sometimes a report may suddenly get lost, then you should also look for it in the “Regulated Reports”, but in the general “Directory of Reports”. In the directory, check the box next to 6-NDFL and click “Restore” in the top menu. The report will return to its normal location.
The algorithm for creating and filling out a new report is similar to that described above for “1C: ZUP”.
Nuances of 6-NDFL in “1C 7”
Initially, there were no plans to release updates to the “seven” at all in order to encourage users to switch to the “eight”.
As a result, in the “seven” 6-personal income tax is not automatically generated. That is, there is a report form and the ability to download it, there is data on payments and deductions entered into the general registers, but they must be filled out and checked manually, in accordance with the explanations of the Federal Tax Service on filling out 6-NDFL, set out, among other things, in letters dated 12.02. 2016 No. BS-3-11/553@ and dated 02/25/2016 No. BS-4-11/3058@.
Find out how to maintain a tax register to fill out 6-NDFL in the article “Sample of filling out the tax register for 6-NDFL” .
Results
Form 6-NDFL in 1C is generated automatically, with the exception of outdated versions of “1C 7”. The automatic generation process is simple. The main thing is that before this, data on the income of individuals for the reporting period and the amounts of personal income tax withheld are correctly entered into the program.
We propose to consider the nuances of calculating and withholding personal income tax in the 1C 8.3 program. And how to properly prepare for reporting on forms 2-NDFL and 6-NDFL.
An important point is the setting in 1C “Registration with the tax authority”, which is responsible for submitting reports to the tax service. Go to the “Main” menu tab and select “Organizations”.
We go to our organization, click “More” and in the drop-down list select the item “Registration with the tax authority”:
The next important setting is “Salary Settings” in the “Salaries and Personnel” section.
Go to the “General Settings” section and indicate in the item “Payroll and personnel records are kept” - “In this program” so that the corresponding sections are available.
Here we go to the “Personal Income Tax” tab, in which we indicate the procedure for applying standard deductions “On a cumulative basis during the tax period”:
Tariff of insurance premiums - “Organizations using SOS, except agricultural producers.”
Accident contribution rate – indicate the rate as a percentage.
All accruals made are based on the income code for individuals, which can be viewed in the built-in directory “Types of personal income tax”.
This reference book can be adjusted; to do this, return to “Salary Settings”, expand the “Classifiers” section and follow the “Personal Income Tax” link:
Then the “Personal Income Tax Calculation Parameters” window opens and go to the desired tab “Types of Personal Income Tax”:
To set up personal income tax taxation based on accruals and deductions, in the “Salary Settings” window, expand the “Salary Calculation” section:
To start accounting for wages and personal income tax, the established parameters are sufficient. But do not forget to update the configuration to the current one.
Personal income tax is accrued and calculated for each actual income received monthly at the end of the reporting period (month) according to the documents “Payroll”, “Vacation”, “Sick Leave” and others. Let's look at the document “Payroll”.
The tax amounts for each employee will be reflected on the “Personal Income Tax” tab:
The same information can be viewed in the transactions:
Based on the document, an entry is created in the register “Accounting for income for calculating personal income tax” and reporting forms are filled out:
Expenditure cash order for the issuance of cash DS;
The document posting date will be the tax withholding date.
Let us pay attention to the document “Personal Tax Accounting Operation”. It is used to calculate personal income tax on dividends, vacation pay and other material benefits. To create a document, you need to go to the “Salaries and Personnel” tab, the “Personal Income Tax” section and click the “All documents on personal income tax” link.
We get into the magazine. To create a new document, click “Create” and select the desired option from the drop-down list:
An entry in the register “Settlements of taxpayers with the budget for personal income tax” forms almost every document that affects personal income tax.
Let's look at the example of the document “Write-off from a current account.” Let’s go to the “Salaries and Personnel” tab and open the “Bank Statements” item:
Let's create this document. And based on this we will write off from the account:
As well as movements across registers.
In this article we will look at working with personal income tax in 1C 8.3 Accounting 3.0 - from settings to operations and reporting.
Tax data
Before you start calculating personal income tax, as well as using most of the functionality, you need to configure it.
Select “Organizations” from the “Main” menu.
Select the organization you want to configure from the list and open its card. In the setup form, fill in the basic data and those located in the “Tax Inspectorate” subsection.
Setting up salary
In the “Salary and Personnel” menu, go to the “Salary Settings” item.
In the general settings, specify that payroll and personnel records will be kept in this program. Otherwise, the rest of the settings will simply not be displayed. Next, click on the “Salary Accounting Procedure” hyperlink.
In the list form, select the line corresponding to the organization whose settings you are making. The corresponding form will open in front of you. At the bottom of it, select “Setting up taxes and reports.”
In the window that opens, go to the “Personal Income Tax” section and indicate how these deductions will be applied to you.
Now let's move on to setting up the types of income and deductions used when calculating personal income tax. To do this, in the “Salary and Personnel” menu, select the item we went to earlier – “Salary Settings”.
Go to the “Classifiers” section and click on the “Personal Income Tax” hyperlink.
Check that the data that opens is filled out correctly, especially the “Types of personal income tax” tab.
If necessary, you can also customize the list. Return to the salary setup form and in the “Salary calculation” section, select the appropriate item. As a rule, in a typical configuration delivery there will already be data there.
Personal income tax accounting operations in 1C
Personal income tax is charged not only on wages, but also on vacation and other income, except for income provided for by law (for example, child care benefits).
Let's look at personal income tax in the document "". It is located on the tab of the same name in this document. Deductions also apply here. After posting, this data is included in the postings.
The tax is withheld on the date on which the document is posted. He does not withhold personal income tax on other income, such as,. For this purpose, use the “Personal Tax Accounting Operation”.
In the “Salaries and Personnel” menu, select “All personal income tax documents”. In the list form that opens, create a new document with the type of operation “Personal Income Tax Accounting Transaction”.
The main register of tax accounting for personal income tax in 1C 8.3 is the accumulation register “Calculations of taxpayers with the budget for personal income tax”.
Reporting
The most frequently used reporting documents for personal income tax are: “2-NDFL” and “6-NDFL”. They are located in the “Salaries and Personnel” menu.
The 2-NDFL certificate is only necessary to obtain information and transfer it either to an employee or to the Federal Tax Service.
The formation of 6-NDFL relates to regulatory reporting and is submitted every quarter. Filling is done automatically.
Checking the correctness of personal income tax accrual
If the accrued and withheld personal income tax in 1C 8.3 does not match, you can find errors using a universal report. In the header, select the register “Calculations of taxpayers with the budget for personal income tax” and indicate that it will be formed based on balances and turnover.
Through the menu “More” - “Other”, change the report option. The settings can be made whatever you want. In this example, we removed some fields and grouped by individual.
This report will allow you to check the correctness of personal income tax calculation and withholding.
Accounting has long been computerized. Personnel records, as well as income tax records, are also maintained on a computer using one of the 1C series programs.
What is this program
Since 2016, every employer with hired employees is required to report to the state on personal income tax. In particular, it is necessary to submit information on the amounts of calculated and withheld income tax.
A new version of the “Payroll and Personnel Management” program has appeared in the line of accounting programs, designed specifically for accurate accounting of personnel and everything connected with them. In particular, to account for calculated and withheld income tax for individuals.
Using 1C ZUP, you can also correctly fill out a report on Form 6 Personal Income Tax, depending on when the tax was calculated and when it was actually transferred to the budget.
This reporting must be submitted once a quarter. All values are indicated as a cumulative total. Why is it filled in automatically and not manually? If the information is entered correctly into the program, it will fill out the income tax report correctly.
Setting up before work
Before you start working with the program, you need to check all the settings so that the calculated and withheld tax is recorded correctly. To do this, you need to carry out preliminary preparation:
- Open “settings”;
- click “accounting parameters”;
- go to the “Payroll calculation” tab;
- you can see the checkbox here. It is he who determines how personal income tax will be withheld. If the icon is on, then the moments of calculation and retention will coincide. If you clear the checkbox, then only the tax will be calculated, and the deduction will be made later, after the employee actually receives the amount. That is, when the document “Salaries payable” is posted.
The accountant must timely enter into the program all information about hired personnel, then reporting on Form 6 Personal Income Tax in 1C ZUP will be generated automatically at the end of each quarter.
In the 1C ZUP program you can do this as follows:
- Open the “Reporting” tab in the main menu. Reference";
- from the drop-down list select “1C – Reporting”;
- then select “Create”;
- Select “6 personal income tax” from the drop-down menu.
Now you need to indicate the period for which 6 personal income taxes will be generated in the ZUP. If an accountant manages several legal entities on one computer at once, then in the window that appears, you need to select exactly the organization for which the reporting is being generated in this case. If there is only one company, then you don’t need to choose anything. It will appear in documents by default.
On a note! In order to always fill out the report correctly, it is necessary to monitor changes in tax legislation. This is necessary to comply with the report form. If the legislation changes and the document form is new, but the report is submitted according to the old one, then the company will be held tax liable for late submission of tax reports.
After all the necessary initial data has been entered, you must press “Enter”, and the system will redirect you to the page of the form to be filled out. You need to check all the primary data again:
- Company name;
- the period for which the report is prepared;
- type of reporting – primary or corrective;
- date of signing;
- other information.
After checking all the information, you need to click the “fill in” button and the program, with automatic control, will generate a report, taking all the necessary information from the tax registers for the reporting period. If the primary data was entered into the program correctly, then the document is ready for submission to the Federal Tax Service.
But, before submitting it, you need to double-check that the generated report is filled out correctly. To do this, you need to manually generate a payslip. If primary information is entered correctly and records are kept in a timely manner, the amounts on lines 020 and 040 of the reporting form 6 of personal income tax should coincide with the lines “total accrued” and “total withheld”, respectively, in the payroll generated manually. That is, the sum of the lines in the report must be equal to the sum of the lines in the statement.
If all numbers match, then the report is generated correctly and correctly. But if there are no matches, you need to look for an error. This process is quite lengthy and thorough, but it cannot be avoided. If a mistake is made, it will certainly be revealed during a scheduled inspection by the Federal Tax Service. Then the company will be fined!
On a note! When searching for errors, it is very convenient to use line-by-line decoding. This function is available in 1C ZUP. To do this, you need to hover your mouse over the line for which you want to get a transcript. Then click 2 times on the left mouse button or 1 time on the right button. An additional menu will pop up. Here you need to select “decrypt”, and detailed information will become available.
Now it is very convenient to check the calculation according to Form 6 of personal income tax with the payroll and look for discrepancies. When identifying them, it is also necessary to find out where they “come from” in order to correct those errors that may end up in other reports.
When generating and checking the 6 personal income tax report, special attention should be paid to section 2. After each document on the payment of salaries and other funds to employees, you should carefully monitor the withholding of income tax. Receipt of payments, calculation and withholding of tax must coincide with the deadlines presented in Art. 223 and Art. 226 Tax Code of the Russian Federation.
The table below shows cases where the values on lines 040 and 070 may not match:
| What payment is made? | The date when the funds are actually received and when the mandatory income tax is calculated | Date when mandatory payment can be withheld |
| Salary and bonuses paid every month | The last day of the month when the salary is transferred | The day on which the final payment was made to the employee |
| According to sick leave | The day when an employee receives compensation for illness in his hands | The moment the employee actually receives the money in his hands |
| Money issued on account when an employee leaves on a business trip | Last day of the month when the advance report was approved | Next month if the employee was paid any additional money |
| Vacation compensation | The moment when the payment should have been made | The moment when the employee receives the funds in hand and signs |
| Other charges. Including leave upon dismissal | The moment when the employee receives money in his hands | The moment when an employee signs for receiving money |
Sick leave accounting
An employee of the organization fell ill in June, sick leave from June 15 to June 22. The salary payment day is July 7, according to the Regulations.
On a note! In the fields “date of payment of income for personal income tax” and “date of receipt of income” you need to indicate the real date when the amount of accrued income was paid to the employee. That is, 07.07. This is what determines the filling of lines 100 and 110 in section 2 of the report on form 6 personal income tax in 1C ZUP.
Now you need to post the document and check what movements have occurred in the register according to the “sick leave accrual” reporting. The register will reflect the fact of tax calculation, and the date of receipt of income is 07.07.
Now you need to accrue wages to this employee for June, that is, for 17 working days. You need to reflect the payroll in the “payroll” document. After the document is completed, tab 6 personal income tax in ZUP 6 personal income tax will reflect the calculation of tax and the date of actual receipt of income - the end of June.
The correctness of calculation and receipt can be checked in the “Personal Income Tax Calculations with the Budget” tab. He made 2 “moves” in the tax register:
- When was the salary tax withheld?
- when tax was withheld on sick leave.
When an accountant starts working with the program, he is faced with a choice of how to work - “with a flag” or without it. To make the right choice, you should refer to the Help available in the program. You can find it in the program Settings.
Most specialists prefer to work “with a flag”, that is, when calculated personal income tax is immediately taken into account as withheld personal income tax. This method is simpler, and the likelihood of tax risks arising in the form of incorrect calculation and deduction is minimal.
But it cannot always be used!
Conclusion
The latest version of the HR accounting program is ZUP version 3. But many accountants are used to working in version 2.5. The formation of 6 personal income taxes in ZUP 3 occurs in exactly the same way as in version 2.5, but taking into account new features. Here you need to pay more attention to the lines you fill out.
- 1 Possible errors when calculating personal income tax in the 1C program 8.2 ZUP 2.5
- 2 Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program.
- 3 Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program
- 4 Possible errors when calculating personal income tax
- 5 Possible errors in interpayment documents using the example of 1C 8.3 ZUP 3.0
- 6 Possible errors in interpayment documents using the example of 1C Accounting 3.0
- 7 Possible errors in interpayment documents using the example of 1C 8.2 ZUP 2.5
Possible errors when calculating personal income tax in the 1C 8.2 ZUP 2.5 program Let's look at the 1C ZUP 2.5 program using the example of the “Vacation” document. Vacation pay was accrued, which was initially planned to be paid on 01/29/2016. In fact, payment is made on 01/28/2016. Therefore, we change the date of payment of income in the vacation accrual document to 01/28/2016.
Some users of the 1s 8.3 program have problems with personal income tax. And how are you?
There are any ways to roll back from the last update and even back a few times. In November everything was still fine. And now I just want to cry stupidly from powerlessness. Added: Jan 19, 2018, 11:27 am Quote: Gennady ObGES on Jan 19, 2018, 05:49 am Just in case, I’ll clarify - the documents were transferred (including those not submitted), months re-closed? Well, how can you answer this based on the screenshot and the lack of even minimal information? Gennady ObGES, please tell me what kind of information to provide? I started everything from scratch, consistently made and carried out accruals - statements - payments.
Nothing helps. It is a fact that after the updates the accrual tables changed dramatically. I don't understand the technical details, but there's clearly something wrong with the update.
Personal income tax accounting in 1s 8.3 accounting 3.0
Important! To avoid possible errors in personal income tax, keep track in the 1C 8.3 (8.2) program of the correspondence between the date of income in the income register and the date of income in the tax register, otherwise the program will have errors when calculating tax. When registering any income in the program, the date of actual receipt of income is recorded.
For income with code 2000, this is the last day of the accrual month. For other income, this is the planned payment date from the corresponding accrual document.
When a tax is calculated, the program analyzes what kind of income this tax is calculated on, and determines the date of actual receipt of income, which is recorded in the tax register. Why can there be a difference in the date of receipt of income, which is taken into account in the income register and the personal income tax register? Let's look at it below.
Personal income tax calculated is not equal to withheld
Possible errors in intersettlement documents using the example of 1C 8.3 ZUP 3.0 Using the example of the 1C ZUP 3.0 program in the “Vacation” document, the planned payment date is 01/28/2016, but we will set the document date to 01/30/2016, that is, later than the planned payment date. Let's see it through. Our Tax Registration Register entry was created as of January 30, 2016.
Important
If we pay vacation pay earlier than the document date - January 28, 2016, as planned, we fill out the statement, we see that the withheld personal income tax is not filled out. As of January 28, 2016, there is no calculated tax. Accordingly, when conducting such a statement, personal income tax withheld is not registered.
Attention
If everything is fine with the date of the document and it is earlier than the planned payment date: Then when filling out the statement, everything will also be fine, the tax will be determined. When conducting the Statement, it is recorded as withheld tax.
Problem with personal income tax
Possible errors in interpayment documents using the example of 1C Accounting 3.0 In the 1C Accounting 3.0 program everything is the same. The date of the document is important. Let's look at the example of the “Vacation” document. The planned payment date is 01/28/2016, and we will deliberately set the date of the document later, for example, 01/30/2016. We will post the document. The calculated tax was registered as of 01/30/2016.
After the payment is made, and not in the Statement, namely the “Cash Withdrawal” payment or debit from the current account earlier than the date of the “Vacation” document, the withheld tax is not registered, determined and not recorded in the Register. Therefore, the date of the document is important; if we set it to 01/28/2016 and reschedule the cash issuance, then a record for the withheld personal income tax has been created, everything has been included in the Register and will then be included in form 6-NDFL.
Possible personal income tax errors in 1s 8.3 and 8.2 - how to find and fix
There is also a payment date here, and if this date changes, everything changes automatically. The date of receipt of income for personal income tax also changes automatically.
But, just in case, check. Possible errors when calculating personal income tax Also, when calculating personal income tax, we must pay attention to the tax accrual date. This is relevant for programs of the third version. The tax accrual date must be strictly before the tax withholding date.
If at the time of withholding the tax, the tax itself has not been accrued, then, in fact, there is nothing to withhold. Important! Track in the 1C program: the dates of intersettlement documents are the date of tax accrual; if the tax is not accrued at the time of payment, it will not be withheld. This is especially true for non-salary income, since the date of the document is fixed as the tax accrual date. Thus, in the third version, the date of the “Vacation” document, the date of the “Sick Leave” document and other documents are also important.
But if we change the date in the main form of the document, the date automatically changes in the “More details about personal income tax calculation” form. It’s easier here, the ZUP 3.0 program. she guarantees us that these dates will coincide.
The only thing is that in the current release of the 1C program there is an error for the “Sick Leave” document. If it is paid with a salary, and we change the date of payment, then in this case the date of receipt of income in the form “More details about calculating personal income tax” does not itself change.
Here you need to recalculate, or change the date in the “More details about personal income tax calculation” form manually. For all other cases, the personal income tax accounting date should change automatically upon the payment date. But just in case, check this moment, make sure the dates match. Possible errors when calculating personal income tax in the 1C 8.3 Accounting 3.0 program As for the 1C Accounting 3.0 program, there are also two inter-account documents “Sick Leave” and “Vacation”.
One line in personal income tax with a “minus” dated January 29, 2016, and the second line with a “plus” dated January 28, 2016. In 6-personal income tax, two more groups of lines are added from 100 to 140. In one, everything is reversed, and in the other - everything is charged again. To prevent this situation from arising, carefully monitor the date of receipt of income, which will be recorded in the Income Register, and the date of receipt of income, which will be recorded in the Tax Register.
They must match. Possible errors when calculating personal income tax in the 1C 8.3 ZUP 3.0 program. In the 1C ZUP 3.0 program, the date of receipt of income is also taken into account in two registers: the Income Accounting Register and the Tax Accounting Register.
For example, consider the document “Vacation”. The Income Accounting Register contains the date of payment from the main form of the document. And in the Tax Registration Register - the date from the form “More details about the calculation of personal income tax”.
These two dates must match.
In this article we will look at working with personal income tax in 1C 8.3 Accounting 3.0 - from settings to operations and reporting. Content
- 1 Program settings
- 1.1 Tax data
- 1.2 Setting up salary
- 2 Operations of personal income tax accounting in 1C
- 3 Reporting
- 4 Checking the correctness of personal income tax calculation