Accrual of dividends in "1C: Accounting 8"

According to the results of the financial year, the enterprise, in accordance with the current legislation, may decide to pay dividends to the founders from the net profit received. We have already introduced our readers to the procedure for accruing dividends and the problems associated with their taxation. How to accrue and pay dividends in "1C: Accounting 8" is told by the specialists of the Sarychev Implementation Center.

The basis for reflecting the accrual of dividends in accounting will be the minutes of the meeting of the founders and the accounting statement-calculation of the amounts accrued to each of the owners.

The founders of the enterprise can be both legal entities and individuals, including employees of the organization. Accounting for dividends in "1C: Accounting 8" will depend on the qualifications of the recipient of income and on whether the organization paid interim dividends at the end of each quarter.

The organization as a tax agent is obliged to withhold taxes from the amounts paid: on profit from dividends accrued to legal entities, and personal income tax from dividends accrued to individuals. At the same time, the tax rate of 9% is applied if both parties are residents of the Russian Federation, and the rate of 15% and 30% - if any of the parties is not a Russian organization or the recipient of income is an individual non-resident of the Russian Federation.

It should be remembered that only a Russian organization is a tax agent for paying taxes on dividends. If the taxpayer receives dividends from a source outside the Russian Federation, then he is obliged to independently calculate and pay the corresponding amount of tax.

Dividends are not subject to UST in accordance with clause 1 of Article 236 of the Tax Code of the Russian Federation, contributions to the FSS of the Russian Federation and contributions to compulsory pension insurance (clause 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation").

Calculation of dividends to employees of the organization

In 1C: Accounting 8, it is advisable to start accruing dividends to employees of an organization based on the results of a financial year or quarter by introducing a new type of accrual "Dividends" in the "Settlement type plan" menu "Operations" (see Fig. 1).

Rice. 1. Filling in the directory "Accruals of the organization"

In the "Name" field, the name of the accrual "Dividends to employees of the organization" is indicated. In the "PIT" field, from the "PIT income" directory, select the type of income with the code 1010 "Dividends, taking into account Article 214 of the Tax Code of the Russian Federation." In the field "UST" - it is indicated that this type of accrual is "Not an object of taxation, in accordance with paragraph 3 of article 236 of the Tax Code of the Russian Federation." In the field "FSS" - "Not taxed."

Then, in the reference book "Methods of reflecting wages in regulated accounting" (Field of the document "Reflection in accounting") - using the button - the accounting entries for the accrual of dividends for employees of a particular organization are indicated. Accounting: Debit 84/01 Credit 70. Tax accounts remain empty, since dividends paid out of net profit are not recognized as expenses of the organization for income tax.

The direct accrual of dividends to employees in the program will be carried out using the document "Personal income tax and UST: income and taxes" (menu "Salary" -> "Accounting for personal income tax and UST" -> "Input of income and taxes of personal income tax and UST") (see Fig. 2).

Rice. 2. Accrual of dividends to the founder, who is a resident of the Russian Federation (personal income tax rate - 9%).

Data on the amount of accrued dividends and taxes withheld from them, entered in this document, will be reflected in tax cards 1-NDFL and 2-NDFL.

The document is filled out for each of the organizations on the date of accrual of dividends.

Using the button, the recipient of income is selected from the list of employees, in the field "Date of income" the day of accrual of dividends is indicated - usually it coincides with the date of the minutes of the meeting of the founders. "Month of the tax period" and "Period of registration" will be filled in automatically based on the entered "Date of income". In the "Income code" field, select code 1010 - dividends.

The amount of dividends due is indicated in the "Amount of income" field. The program will automatically calculate the "calculated tax amount" at a rate of 9% or 30% based on the citizenship data specified in the "Individuals" directory for the employee we have chosen (resident / non-resident of the Russian Federation).

The "personal income tax withheld" tab is filled in when the dates of the accrued and withheld tax coincide, and in the "Scientific policy of the organization for personnel" (menu "Accounting policy"), the simultaneous calculation and deduction of personal income tax is not defined. If the data on the "Individual income tax withheld" tab is not filled out, then the date of withholding personal income tax (and reflecting this data in the 1-personal income tax card) will be the day the dividends are paid to the employee through the cash desk or bank.

Posting the document using the button will enter data on dividends, as well as accrued and withheld tax in Section 4 "Calculation of the tax base and tax on income of an individual from equity participation in the activities of an organization" of the 1-NDFL card (menu "Salary" -> "Accounting for personal income tax and ESN" -> "Tax card 1-NDFL")

In order for the amounts of dividends and personal income tax accrued to the employee to be reflected in the accounting accounts, it is necessary to create the document "Reflection of wages in regulatory accounting" in the "Salary" menu (see Fig. 3).

Rice. 3. Filling in postings for accrual of dividends.

In this document, using the button, only the amount of calculated personal income tax is automatically filled in on the basis of the document "personal income tax and unified social tax: income and taxes" for the same period.

The dividend amount itself is entered manually, by selecting the D84 / 01-K70 postings from the corresponding directory using the posting button. Tax accounting accounts remain empty (see Fig. 3).

Dividends to non-employee founders

Dividend amounts for legal entities or individuals who are not employees of the organization, as well as withheld taxes, are calculated using the "Operation (accounting and tax accounting)" document in the "Positions" menu (see Fig. 4).

Rice. 4. Accrual of dividends to the founders: Electrotovary LLC - in the amount of 10,000 rubles. and Lyubimov O.M. - in the amount of 2,000 rubles.

The required accounting entries are entered manually:

Debit 84.01 Credit 75.02 - for the amount of accrued dividends; Debit 75.02 Credit 68.04.02 - for the amount of income tax withheld by the tax agent; Debit 75.02 Credit 68.01 - for the amount of personal income tax from dividends.

In order for the accrued tax on income from payments to individuals who are not employees of the organization to be reflected in the 2-NDFL certificate, it is necessary to reflect the amount of dividends also in the document "Adjustment of entries in the accumulation register" (see Fig. 5).

Rice. 5. Reflection in the document "Adjustment of Accumulation Register Entries" of information on accrued dividends.

Using the "Settings" button, the form of the document is configured to adjust the "Personal Income Tax Information" register. The further filling principle coincides with the filling out of the document "PIT and UST: income and taxes" discussed above.

Reporting on paid dividends

All operations for the distribution of profits of the organization are reflected in the reporting of the period in which these operations actually occurred, that is, in which the meeting of the founders took place, which decided to pay dividends. At the same time, the opening figure of retained earnings is not adjusted. It is enough to reflect the fact of accrual of dividends only in the explanatory note. That is, for example, the payment of dividends in January 2006 for 2005 will be reflected in the annual statements for 2006 and in the explanatory note to the financial statements for 2005.

The accrual of dividends is reflected in the Statement of changes in capital (menu "Reports" -> "Regulated reports" -> "Accounting statements" -> "Form No. 3") in line 103 "Dividends" as a value that explains the decrease in retained earnings in the organization's balance sheet between the opening and closing dates of the period in which the decision to pay dividends was made. When the button is pressed, the data on dividends reflected in the documents "Operation (accounting and tax accounting)" and "Reflection of wages in regulatory accounting" are automatically entered into the report.

In addition, the amount of dividends paid to the founders - individuals must be reflected in the Certificate of income of individuals in the form 2-NDFL (menu "Salary" -> "Accounting for personal income tax and unified social tax" -> "Tax card 2-NDFL").

This report is filled in automatically using the "Fill" button for the entire list of employees. After posting the document, if necessary, you can print the Help (the "Print" button) and upload it to a floppy disk for transfer to the tax office (the "Get file to disk" button).

Dividends paid to legal entities will be reflected on Sheet 3 of the corporate income tax return.

Automatic filling of information on Sheet 3 is not provided, so the amount of dividends must be entered manually.

Interim dividends: to pay or not to pay?

The current legislation allows paying dividends based on the decision of the general meeting of founders more than once a year - based on the results of the first quarter, six months and 9 months. However, there is a possibility that by paying dividends during the year, at the end of the year, the company may incur a loss. This means that the amounts paid to the owners as dividends cannot be qualified, since according to paragraph 1 of Article 28 of the Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies" and paragraph 2 of Article 42 of the Federal Law of December 26, 1995 No. 208- Federal Law "On Joint Stock Companies" dividends are paid only at the expense of the organization's net profit. In addition, the issue of accounting for interim dividends is controversial.

In accounting practice, two options for solving the problem are used.

Financially stable enterprises, confident in making a profit at the end of the year, can keep records of dividends during the year on account 84.01, referring to the Instructions for the Application of the Chart of Accounts, where the commentary to account 84 expressly states: "a similar entry is made in the payment of intermediate income".

The reflection of operations in "1C: Accounting 8" will be similar to the accrual of dividends at the end of the year.

If the company cannot predict the amount of net profit, then it is advisable to take into account interim dividends during the year on a separate sub-account of account 99. And if there is profit at the end of the financial year, transfer the entire amount of accrued dividends with the final entry:

Debit 84 Credit 99

With this option, until the end of the current year, the organization’s account 84 reflects not net, but retained earnings, that is, one that is not subject to distribution. The net profit of the company is determined according to the financial statements of the company and is reflected in the financial statements before the end of the financial year by comparing the credit and debit turnovers on account 99. Therefore, supporters of this point of view, the accrual of interim dividends during the year, make the posting:

Debit 99 Credit 75

In the second case, in "1C: Accounting 8" in the Profit and Loss Statement, accrued interim dividends will have to be reflected with a minus sign (in parentheses) after the line "Current income tax" using manual adjustment.

Taxes on both quarterly and annual dividends are paid on the same dates.

When paying dividends to an individual, the deadline for paying income tax is established by paragraph 6 of Article 226 of the Tax Code of the Russian Federation. Tax agents are required to transfer the amount of withheld tax no later than the day of actual receipt of cash from the bank for the payment of dividends or the day of transfer of income from bank accounts. In case of issuance of dividends in kind - no later than the day following the day of actual withholding of the tax amount.

When paying dividends to a legal entity, the deadline for paying income tax to the budget is set at 10 days from the date of income payment. This is evidenced by paragraph 4 of Article 287 of the Tax Code of the Russian Federation.