Deductions from salaries 1s 8.3 accounting. Deductions from salaries of employees in "1C": a workshop for accountants. Recovery of material damage

ATTENTION: a similar article on 1C ZUP 2.5 -

Hello dear visitors. Today we continue to analyze the features of accounting in ZUP 8.3 and in the next publication from a series of articles with step by step description of work in ZUP 3.1 (3.0) for beginners(the entire series of articles is available) we will talk about the basics of calculating payroll in the program and preparing data for this calculation. Let's consider with specific examples how the document “ Calculation of salaries and contributions " salary will be automatically calculated taking into account the established planned charges, work schedules, deductions and absences of employees. We will also analyze the features of calculating hours worked and calculating wages based on formulas specified in the calculation types.

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From 01.10.2016 we will hire an employee - S.A. Sidorov. In document Recruitment the employee must indicate the work schedule according to which he will work and assign planned charges. They will be automatically calculated monthly (or at other intervals) when calculating salaries in the document "Calculation of salaries and contributions". In ZUP 2.5, planned charges were charged exclusively monthly, and in the ZUP version 3 program, it became possible to assign planned charges, which will be paid, for example, once a year or once a quarter. This frequency is determined in the settings for a specific charge. In more detail about the differences between ZUP 2.5 and ZUP 3.1 (3.0), I wrote in a series of articles:

So, in our example, on the "Main" tab, set the employee's work schedule - Five days... It is on the basis of the schedule when calculating wages that the time norm will be determined and the actual hours worked by the displacement method. The norm of time in October according to the Five-day schedule is 21 days / 168 hours.

On the "Remuneration" tab, assign an employee planned charge – Payment at the hourly rate, and set the hourly rate indicator - 300 rubles. In the settings of this type of accrual ( Payment by hourly rate)it is indicated that this charge is in progress Monthlyand the calculation will be made according to the following formula: Tariff rateHourly * TimeIn hours... We have already indicated the hourly tariff rate for the employee, and the time in hours is the actual number of hours worked by the employee per month. Their program will determine automatically by the displacement method in the document during the final calculation, i.e. hours of absence (sick leave, business trip, vacation, etc.) are excluded from the time norm according to the employee's schedule.

In order for the program to be available the type of accrual Payment at the hourly rate it is necessary in the section Setting - Salary Calculation - link Setting the composition of charges and deductions to set the checkbox - Applying hourly wages... In more detail about all the settings in this section, I told in the article.

At the same time, 10.10.2016, two more employees are registered for work in our organization. We will register their reception with one document Hiring by list(Section Personnel - journal of documents Appointments, transfers, dismissals). Now we will consider each employee individually, what settings we set for them when they were hired.

To employee Ivanov A.M. we appointed a work schedule as in the previous example - Five days, but the planned charge is Salary paymentin the amount of 30,000 rubles per month.

In the settings of the type of accrual "Pay by salary" it is established that given view accrual is performed Monthly and will be calculated by the formula. We indicated the salary, this is the amount of 30,000 rubles, the share of part-time work (the number of rates for which the employee is employed) is 1, because our employee is accepted full time. Time in days is the actual number of days worked per month (in the same way it is determined by the program automatically by the preemption method, as in the previous example, only in days), the rate of days is determined from the employee's work schedule.

The second employee - Petrov N.S. set a work schedule Five days, the type of planned charge - Salary payment (hourly).

Open the settings for the type of accrual Salary payment (hourly) - this charge will be carried out Monthly and calculated by the formula Salary * Time In Hours / Norm Hours.The difference between this type of accrual from the previous one, only that the proportion is calculated not in days, but in hours.

A more detailed calculation in the program using formulas for each employee, we will analyze a little later on a specific example when filling out a document Calculation of salaries and contributions for a month, but for now we will continue to enter the necessary information for calculating salaries.

What documents in ZUP 3.1 (3.0) introduce planned charges for employees?

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✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-checking of accounting:

✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:

By the condition of the example, the employee Sidorov S.A. from 10/17/2016, another type of planned charge is assigned - Percentage bonus from his salary. What document in the program ZUP3.1 (3.0) reflect this fact? There are several options, we will analyze each of them and decide which one is better to apply in our case. All these documents in the program are available in the section Salary -document journal Change in employee pay.

  • Document HR translation.

So let's open the magazine Change in employee pay and create a document Personnel translation.We will select an employee from the proposed list and indicate the date 17.10.2016, from which a new charge is assigned. On the "Remuneration" tab, check the box Change charges, press the "Add" button and enter a new type of accrual, in this example this Percentage bonus(10 %).

This document also provides for other opportunities, such as transferring an employee to another department or position / staff unit, transferring to another work schedule, changing the right to leave, changing the method of calculating the advance. That is, it provides for a fairly large functionality and it is not advisable to use it only to introduce a new type of planned accrual. You can use this document if we need a printed form of the Order of Transfer (T-5). In our example, the document HR translation will not be used.

  • Document Change in wages.

Let's consider one more option. Select from the magazine Change in employee paydocument Change in wages. In the same way, we will indicate the change date 10/17/2016, select our employee from the proposed list, then check the box Change charges and clicking on the "Add" button, enter a new charge Percentage bonus... Accrual Payment at the hourly rate, assigned by the Hiring document, is loaded here automatically after the employee is selected. Using the "Cancel" button, you can cancel any of the assigned charges. (This is not required specifically in our example). Feature of the document Change in wages is that it is intended to add or cancel planned charges only for one employee.

  • Document Changes to planned charges.

In the program ZUP 3.1 (3.0), the document is also available Change in planned charges to enter or cancel arbitrary setplanned charges for any amount employees.

  • Document.

This document is for input only one planned accrual, but for arbitrary the number of employees. In the "Accrual" field, indicate the type of accrual that must be assigned, Percentage bonus, Date of appointment - 10/17/2016, then press the button "Selection" and select Sidorov S.A. Feature of the document Purpose of the planned chargeis that we can assign an Accounting Account (a way of reflecting salaries in accounting) for a given planned accrual (Percentage Bonus) for of this employee... We will not use this feature in our example.

So, we examined several documents in the program, with the help of which an employee can add a new type of planned accrual. In our example, it is most logical to use the document Change in wages,since we have only one employee, we do not change one new planned accrual and other work conditions for this employee (work schedule, position, department, etc.).

Let's hold the document Change in wages.

Assigning planned deductions

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Step-by-step instructions for beginners:

Now let's look at what documents in 1S ZUP 3.1 (3.0)employees are assigned planned deductions. From the "Salary" section - in the journal Alimony and other deductions create a document Performance list. Withholding on the writ of execution, we will appoint Petrov N.S. from 10.10.2016 by selecting it from the proposed list of employees. We point out that the calculation will be made as a percentage (15%) of the employee's earnings, "Recipient" - MS Petrova. In the settings of this document, you can also specify the method of calculating a fixed amount or shares of earnings, indicate whether sick leaves are taken into account or not to calculate the base, indicate through which paying agent to transfer alimony.

Document Performance listdoes not accrue anything, but only registers the conditions for calculating the deduction. The calculation of the assigned deduction will be done monthly when calculating the salary in the document Calculation of salaries and contributions(on the "Holds" tab), and a little later we will analyze it with you.

For operational work in our organization, cellular communication is used, but there is a certain cost limit for it. For employees who exceed this limit, a certain amount must be withheld from their salaries. In order for us to be able to register this retention in the program, open the "Settings" section and create a new type of retention in the "Retentions" log: Hold for cellular communication (over the limit)... In the settings, we will indicate "Purpose of retention" - Withholding on account of other transactions, "Hold in progress" - Monthly, "Type of salary transaction" - Deduction for other transactions with employeesretention rate - The result is entered as a fixed amount.

It is worth noting that the view that we assigned in the previous example is set by default in the program, so we did not have to create it. .

After we write down (the "Record and Close" button) a new type of retention, in the log Alimony and other permanent deductionsit will be possible to create a document So, we will create a document, select an employee, for example, Ivanov A.M., who, from 10.10.2016 to 31.10.2016, must retain 200 rubles for using cellular communications in excess of the established norm. Document Retention for other operationsdoes not calculate anything, but only registers the fact of this deduction. The retention itself will be made in the document Calculation of salaries and contributions when charging wages for October.

In our examples, we have indicated to employees such types of retention as Withholding on executive documentand Retention for other operations.In the 1C ZUP 3.1 (3.0) program, it is also possible to assign:

  • Deductions against loan repayment,
  • Withholding union dues,
  • Withholding voluntary pension contributions to the state and non-state pension fund,
  • Deductions in favor of third parties.

Now we will not consider all these documents, I think this is a topic for a separate article (follow the publications, we will try to consider this issue)

Registration of inter-settlement documents in ZUP 3.1 (3.0)

By the condition of the example, employee Ivanov A.M. got sick. The employee provided us with a sick leave on 10/28/2016. Fill in an inter-settlement document Sick leave (section "Personnel" or "Salary" - Sick leave magazine), we indicate the month of accrual October 2016, the reason for the incapacity for work - (01.02.10.11) Illness or injury (except for injuries at work) and the period of release from work from 20.10. until 27.10.

To determine the percentage of payment, it is also necessary to enter the employee's insurance experience. I talked in detail about how and in what documents to enter this data in

The Sick leave document is a personnel-settlement document, it immediately calculates personal income tax and the amount to be accrued at the expense of the employer and the Social Insurance Fund. Let's post the document.

Let's fill in one more document - (section Salary). Employee Petrov N.S. worked on October 15 for 4 hours. On schedule Five daysassigned to the employee when hiring, this is a day off, i.e. employee, worked over monthly rate... Document Work on weekends and holidays the fact of work on a weekend is registered, and the calculation for the days / hours worked on a weekend will be made in the document Calculation of salaries and contributionsfor October.

The final payroll in the document "Payroll and contributions"

So, we have entered all the necessary data for calculating the salary. Open the document Calculation of salaries and contributions(section Salary), indicate the month of accrual October, press the button "Fill". The program will automatically add all hired employees who have hours worked. Now let's see how in the program 1S ZUP 3.1 (3.0) accruals, deductions, contributions and personal income tax will be calculated, taking into account the personnel records and accounting documents entered by us.

Let's analyze the accrued wages of each employee separately. In order for us to see the calculation in detail, press the button "Show calculation details".

  • Sidorov S.A. admitted to the organization on 10/01/2016, he was assigned a planned charge Payment at the hourly rate, hourly tariff rate - 300 rubles. The employee had no absences during the month, i.e. he worked in full for 168 hours (in October, the five-day schedule is 21 days / 168 hours). As a result, Payment at the hourly rate in October amounted to 50,400 rubles (300 * 168 - according to the formula Tariff Rate (Hourly * TimeIn Hours). Percentage bonusassigned to an employee not from the beginning of the month, but from 10/17/2016, i.e. not the entire amount of 50,400 rubles is taken into the calculation base, but only for the 88 hours worked in the period from 17.10 to 31.10. Calculation - 88 * 300 \u003d 26400 rubles. We set the percentage of the premium - 10%, which means 26400 * 10/100 \u003d 2640 rubles. The calculation is correct.

  • Ivanov A.M. hired on 10.10.2016, he was assigned a five-day work schedule and planned accrual Salary paymentin the amount of 30,000 rubles . In October, he worked only 10 days. was on sick leave from 20.10 to 27.10. The calculation was made according to the formula Salary * Percentage of Part-Time Working Time * Time In Days / Norm Days - 30,000 * 1 * 10/21 \u003d 14,285.71 rubles. Also, this employee was assigned a deduction for cellular communications (over the limit), on the tab "Retentions" we see the amount of 200 rubles, which was indicated in the document Retention for other operations.

In order to make sure how much the employee actually worked, we will generate a report Report card... In the section Human Resources - Payroll reports - open Time sheet (T-13), we will indicate the required period from 01.10 to 31.10, select Ivanov A.M. and press the button "Generate". Indeed, we see in the report card the time of illness - 8 days and the time of the Appearance - 10 days. It was during these 10 days that the calculation was made.

  • Petrov N.S. scheduled charge assigned Salary payment (hourly) in the amount of 30,000 rubles. The employee worked in October only 128 hours according to the Five-day schedule, because hired from 10.10. The calculation was made according to the formula Salary * Time In Hours / Norm Hours -30,000 * 128/168 \u003d 22,857.14 rubles.

Also, Petrov N.S. worked 4 hours on his day off, which are paid double. In order to pay for these hours, the program automatically determines the cost of the hour. In this example, the cost of an hour is calculated as follows: 30,000 (Salary) / 168 (standard time according to the employee's schedule) \u003d 178.57143 rubles.

Accordingly, Payment for work on a day off is 178.57143 (hourly cost) * 4 (working hours) * 2 (double payment) \u003d 1428.57 rubles.

It should be noted that the method of recalculating the employee's tariff rate into the cost of an hour (day) is determined by the program settings in the Settings - Payroll section. Besides "Rates of time according to the employee's schedule" can also use "Average monthly number of hours (days) in a month"or "Time rate according to the production calendar".

Also on the tab "Retentions" the program for this employee calculated Withholding on a writ of execution... The calculation base was determined as follows - 22857.14 (salary payment (by hour)) + 1428.57 (payment for work on holidays and weekends) - 3157.1423 (personal income tax) \u003d 21128.71 rubles. The amount of deduction from wages is calculated from the amount remaining after withholding taxes (Federal Law dated 02.10.2007 No. 229-FZ "On enforcement proceedings"). In our example, the calculation method in the document Performance list we indicated a percentage (15%) of earnings. So, 21128.71 * 15/100 \u003d 3169.31 rubles. The calculation is correct.

In document Calculation of salaries and contributionson the tab "Personal Income Tax", the personal income tax is immediately calculated. For employee Ivanov A.M. part of the personal income tax was calculated, as we remember in the document Sick leave. Also, in the ZUP 3.1 (3.0) program, contributions are immediately considered, which we can see on the "Contributions" tab, which is a distinctive feature from the ZUP 2.5 program, there it was necessary to enter a separate document for calculating contributions. I talked in detail about the differences between the ZUP 3.1 (3.0) program and ZUP 2.5 in.

So the document Calculation of salaries and contributions is the resultant, it collects all personnel changes, changes in planned charges / deductions and planned indicators, all deviations from work schedules, absenteeism, all inter-settlement charges and takes them into account in the final calculation. Therefore, this document must be entered last in the chain of settlement documents in 1C ZUP 3.1 (3.0).

Currently, the most common retention in organizations is withholding on a writ of execution... It can be alimony, and collection of various debts by court order.

How to correctly register retention in the program so that you do not have problems every month with payer workers, recipients of payments or Russian Post?

This is what my article today is about.

To register a deduction for writ of execution in the program 1C Salary and Personnel Management the document "Execution list" is intended. The same document formalizes an agreement on the payment of alimony.

Upon receipt of the executive document in the accounting department, the accountant must enter its data into the program. The document is the basis for permanent (long-term) deduction from the employee's salary, therefore it is important to immediately enter it into the system correctly, taking into account all the nuances, so that you do not have to make manual corrections in the calculations later.

Enter the list of documents Executive orders by selecting the menu item " Payroll by organization "-\u003e" Source documents"-\u003e" Executive order ".

Let's add new document into the system.

The date of the document does not matter much - the date specified in the "Hold from" variable is more important here.

The type of document is a list of the values \u200b\u200b"Execution order" and "Agreement on the payment of alimony". The "Issued" variable contains the name of the state body that issued the document.

The dates of the beginning and the end of the retention period are entered in the details "Period from" and "to". The "by" date can be left blank if the deduction is paid until a certain amount is reached.

The recipient is entered into the "Contractors" directory.

When entering a new element of the directory, the name (surname, name, patronymic natural person - the recipient or the recipient organization, if the withholding is in favor of a legal entity).

If the deductions are transferred by mail, then the address is indicated (entered with the help in the "Submission" field).

When entering a bank account, you must also enter the bank in which the account is opened, or select it from the "Banks" directory, if it is entered there.

Filling in the group of requisites "Withholding" sets the algorithm for calculating the amount of withholding on the writ of execution. The amount can be calculated:

  • percentage of earnings;
  • percentage of earnings, taking into account sick leave (in some cases, by a court decision, the basis for calculating the amount includes accruals on sick leave);
  • a fixed amount;
  • multiple of the subsistence minimum.At the same time, in the reference book "Subsistence minimum of the constituent entities of the Russian Federation, as a whole in the Russian Federation« it is necessary to indicate the subsistence minimum of the region where the recipient of the alimony lives, or the subsistence minimum for the whole of the Russian Federation.

The requisite "Amount of deduction" indicates:

  • the percentage of deduction from earnings, if the above method of calculation is "Percentage of earnings";
  • the amount of the monthly payment if the deduction is made in a fixed amount;
  • quantity living wages, if the method of calculating retention is "a multiple of the subsistence minimum."

The "Before payment" variable sets limiting value payments under a writ of execution, if the withholding is made before the payment of a certain amount to the recipient, after the payment of which the withholding is terminated. In the "Payout procedure to the beneficiary" group, the method of paying the deduction to the beneficiary is configured:

  • through the cashier, by transfer to a bank account;
  • by postal order;
  • bank transaction.

The method of transferring the withholding amount to the recipient depends on the setting of the "Procedure for payment to the recipient" variable.

If the deduction is transferred by bank transfer, then the algorithm for calculating the amount of bank charges must also be configured. To do this, you should indicate the bank's tariff by selecting it from the directory "Banks Tariffs for Money Transfers".

So we entered the document "Performance list".

Now let's see how the withholding amounts are calculated for this document.

The deduction lines themselves, the entire retention period set up in the document, will be automatically entered when filling out the document "Payroll to employees of organizations" on the "Deductions" tab.

As you can see, according to the writ of execution, the employee is introduced two types of withholding: withholding according to the writ of execution, which is calculated as a percentage of earnings, and bank costs according to the writ of execution, which are calculated at the rate of the bank specified in writ of execution.

Video tutorial:

Let's talk about the types of deductions from wages, the priority and restrictions on their size. Also from the material you will learn about the types of income from which deductions are not made.

Elena Vyacheslavovna Vorobyova, Candidate of Economic Sciences, member of the Scientific and Expert Council of the Chamber of Tax Consultants is the expert of Kontur. Russian Federation.

Types of deductions from wages

Deductions from wages and other incomes of the employee are divided into groups:

  • mandatory - produced in accordance with applicable law;
  • produced on the initiative of the employer in cases established by labor legislation;
  • produced at the request of the employee.

1. Mandatory deductions

Mandatory deductions from wages and other incomes of an employee include:

  • personal income tax (personal income tax);
  • withholdings on executive documents.

The list of executive documents is given in Art. 12 of the Federal Law of 02.10.2007 No. 229-FZ "On Enforcement Proceedings" (hereinafter - Law No. 229-FZ) and includes:

1) writ of execution, issued by courts of general jurisdiction and arbitration courts on the basis of judicial acts adopted by them;

2) court orders;

3) notarized agreements on the payment of alimony or their notarized copies;

4) certificates issued by labor dispute commissions;

5) acts of bodies exercising control functions on the recovery money with the attachment of documents containing notes of banks or other credit institutions, in which the debtor's settlement and other accounts are open, on full or partial non-fulfillment of the requirements of these bodies due to the lack of funds on the debtor's accounts sufficient to meet these requirements;

6) judicial acts, acts of other bodies and officials in cases of administrative offenses;

7) decisions of the bailiff;

8) acts of other bodies in the cases provided for by federal law;

9) a notary's executive inscription;

11) the judge's ruling on the seizure of property.

Persons who pay the debtor wages or other periodic payments are obliged (clause 3 of article 98 of Law No. 229-FZ):

  • from the date of receipt of a writ of execution from a claimant or a bailiff-executor, to withhold funds from wages and other income of the debtor in accordance with the requirements contained in the executive document;
  • within three days from the date of payment, pay or transfer the withheld funds to the claimant. Transfer and transfer of funds are made at the expense of the debtor.

An order (order) of the employer and the employee's consent to mandatory deductions from wages and other income are not required.

2. Deduction at the initiative of the employer

Deductions from the employee's wages may be made in order to pay off the debt to the employer only in cases established by Art. 137 of the Labor Code and other federal laws.

2.1. Deductions to reimburse the unearned advance paid to the employee against wages

Example 1... Taking into account the fact that when paying wages for the first half of the month (advance), the employer does not calculate and withhold personal income tax (letters of the Ministry of Finance of Russia dated 06.03.2001 No. 04-04-06 / 84, Federal Tax Service of Russia in Moscow dated 29.03. 2006 No. 28-11 / 24199, dated 18.10.2007 No. 28-11 / 099479), in order to avoid tax arrears if the month is not worked out in full, the organization's internal labor regulations set the amount of advance payment at 40 percent of the salary ( wage rate) of the employee.

The amount of payment for the first half of June is determined based on the employee's salary - 20,000 rubles; the number of working days falling on the period from April 1 to April 15 according to the production calendar - 11 days; the number of days worked by the employee - 3 days:

RUB 20,000 × 40% / 11 days × 3 days \u003d 2,181.82 rubles.

Obviously, if the above rules are observed, the situation when the employee is obliged to return the advance received for the unworked time to the employer is excluded.

Example 2. In accordance with the internal labor regulations of the organization, wages for the first half of the month are paid at a fixed rate - 50 percent of the salary, regardless of the actual hours worked.

An employee with a salary of 20,000 rubles was on vacation from 1 to 10 April 2019.On April 30, the employee was given an advance payment of 10,000 rubles. In the period from 22 to 28 April, the employee was granted leave without pay.

In total, in April, the employee worked 9 days out of 22 working days according to the production calendar. For the time worked, the employee was paid wages:

RUB 20,000 / 22 days × 9 days \u003d 8 181 rubles 82 kopecks.

Since on April 30 the employee was paid 10,000 rubles, the employee's debt for April amounted to 1,818 rubles 18 kopecks. The employer has the right to withhold the specified amount when paying wages for subsequent periods.

The type of deductions under consideration also arises in the event of an employee's recall from annual paid leave in the manner prescribed by Art. 125 of the Labor Code of the Russian Federation. In this case, there is a retraining of vacation pay, attributable to unused vacation days, to the wages received in advance. When paying wages, accrued for the time actually worked at the end of the vacation, the amounts received in excess by the employee are withheld before going on vacation.

Note that with the obvious legality of the withholding in the case under consideration (after all, the employee was paid money for the time he did not work), the employer must not only issue an appropriate order no later than one month from the date of payment, but also obtain the employee's written consent to repay the debt (Article 137 of the Labor Code RF).

2.2. Deductions for the repayment of an unspent and timely non-refunded advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases

At the same time, there is no legally established definition of the term “counting error”. The number of counting errors includes only those made when performing arithmetic operations, that is, those related specifically to calculations. Technical errors, including those committed through the fault of the employer, are not countable (Determination of the Supreme Court of the Russian Federation of 20.01.2012 No. 59-B11-17).

Thus, the employer does not have the right, on its own initiative, to make deductions in the following and similar cases:

  • if the amounts accrued in favor of the employee were mistakenly paid to him twice;
  • if the accrual of an excess amount is due to an accountant's mistake: wages are calculated based on a higher salary (tariff rate) than the employee has been set in the employment contract; the bonus is accrued in a larger amount than indicated in the bonus order; the amounts of bonuses were incorrectly taken into account in the calculations of average earnings; the average earnings were adjusted incorrectly due to an increase in salaries (tariff rates) in the organization, etc .;
  • if the accrual of an excessive amount of wages is due to errors in the Timesheet (for example, days of temporary disability are reflected in the Timesheet as worked, etc.).

In these situations, collection is made only with the written consent of the employee. If a mistake was made by another employee, then the recovery is made from the employee guilty of making a mistake that led to an overstatement of payments. That is, penalties are made in the manner prescribed for compensation for damage caused to the organization.

Recall that similar rules and restrictions apply to benefits paid at the expense of the FSS of the Russian Federation. Article 15 of the Federal Law of December 29, 2006 No. 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity" establishes that the amount of temporary disability benefits, maternity benefits, excessively paid to the insured person, cannot be it was recovered, except in cases of a counting error and bad faith on the part of the recipient (submission of documents with deliberately incorrect information, concealment of data affecting the receipt of benefits and its amount, other cases).

In particular, the amount of temporary disability benefit accrued in a larger amount due to the incorrect determination of the employee's insurance period cannot be recovered from the employee.

At the same time, the amount of temporary disability benefit, maternity allowance that was overcharged as a result of a counting error and paid to the employee can only be withheld with the written consent of the employee (letter from the Federal Security Service of the Russian Federation dated 20.08.2007 No. 02-13 / 07-7922).

2.4. Deductions upon dismissal of an employee until the end of the working year for which he has already received annual paid leave, for unworked vacation days

According to the Labor Code of the Russian Federation, an employee can go on vacation within six months after getting a job. In this case, he earned only 14 days, but he can take leave already for 28. So it turns out that he rests for two weeks in advance. If he resigns before the end of the working year, then upon dismissal you can make a deduction.

Deductions for vacation days used but not worked by the day of dismissal are not made if the employee leaves for the following reasons:

  • the employee's refusal to transfer to another job that is necessary for him in accordance with a medical certificate issued in the manner prescribed by federal laws and other regulatory legal acts of the Russian Federation, or the employer does not have the appropriate job (clause 8, part 1 of article 77 of the Labor Code of the Russian Federation);
  • elimination or reduction of the number or staff (clauses 1, 2, part 1 of article 81 of the Labor Code of the Russian Federation);
  • change of the owner of the organization's property (in relation to the head of the organization, his deputies and the chief accountant) (clause 4 of part 1 of article 81 of the Labor Code of the Russian Federation);
  • conscription of an employee for military service or sending him to an alternative civilian service replacing it (clause 1 of part 1 of article 83 of the Labor Code of the Russian Federation;
  • reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or the court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
  • recognition of an employee as incapable of work (clause 5 of part 1 of article 83 of the Labor Code of the Russian Federation);
  • death of an employee (clause 6 of part 1 of article 83 of the Labor Code of the Russian Federation);
  • the onset of extraordinary circumstances that impede the implementation of labor activity (clause 7 of part 1 of article 83 of the Labor Code of the Russian Federation).

In cases where deductions of overpaid vacation pay are allowed, it is necessary to take into account:

1. The employer makes a decision (issues an order, order) on the deduction from the wages accrued to the employee in the final calculation of the amounts attributable to the days of vacation used but not worked.

2. The amount of overpaid vacation pay is defined as the product of the average daily earnings, on the basis of which vacation days were paid (and not the average daily earnings calculated on the day of dismissal), by the number of days not worked.

The number of days of unworked leave is determined by the formula:

Kno \u003d Kotp - (Protp / 12 months x Motr),

Kno - the number of calendar days of unworked leave;
Kotp - the number of used calendar days of vacation during work in the organization (for the last working year);
PROTP - the duration (number of calendar days) of the annual paid leave;
Motre - the number of months worked by the employee while working in the organization (for the last working year).

When determining the value of Motr, the time included in the length of service is taken into account, which gives the right to annual paid leave in accordance with Art. 121 of the Labor Code of the Russian Federation. In this case, surplus days that are less than half a month are excluded from the calculation, and surpluses that are at least half a month are rounded up to a full month (clause 35 of the Regulations on regular and additional vacations, approved by the NKT of the USSR on April 30, 1930, No. 169).

Thirdly, the total amount withheld should not exceed 20 percent of the amount paid to the employee in the final settlement (Article 138 of the Labor Code of the Russian Federation).

Subject to the above rules, overpaid vacation pay is withheld without the consent of the employee.

Example 3. The employee is entitled to an annual paid leave of 28 calendar days.

For the last working year (from September 24, 2018 to June 30, 2019), the employee received full leave in advance in May 2019.On June 30, 2019, the employee leaves at his own request.

1. The amount of vacation pay attributable to vacation days used but not worked by the day of dismissal is determined.

For the last working year (from September 24, 2018 to June 30, 2019), the employee worked 9 months and 7 days (the month of annual paid leave is included in the length of service, which gives the right to annual leave - Article 121 of the Labor Code of the Russian Federation), which are rounded up to 9 months.

The number of days of vacation used but not worked was:

28 days - (28 days / 12 months × 9 months) \u003d 7 days

Average daily wages, on the basis of which the days of vacation granted in May were paid - 1,023 rubles.

The amount to be deducted from the employee's salary was:

RUB 1,023 × 7 days \u003d 7,161 rubles.

2. The amount of deduction allowed without the consent of the employee is determined.

In June, the employee was paid a salary of 30,000 rubles. For the first half of the month, the employee was paid 12,000 rubles. (prepaid expense). Personal income tax is withheld in the amount of RUB 3,900. (30,000 rubles × 13%).

No more than 20% of the payment amount can be withheld from the salary accrued in the final calculation:

(RUB 30,000 - RUB 3,900 - RUB 12,000) × 20% \u003d RUB 2,820

If the amount of wages accrued in the final calculation is not enough to make the deduction in full (as in the example considered), you can:

  • receive a written application from the employee to deduct from his wages an amount exceeding 20 percent of the payment;
  • “Give” the employee an amount that is not subject to collection at the initiative of the employer;
  • agree with the employee on the payment of the required amount to the cashier of the organization;
  • require the employee to pay off the debt to the employer in court.

We remind you that when an employee is granted leave, personal income tax is withheld from the accrued vacation pay. If, by order of the employer, the excessively accrued vacation pay is withheld from the employee's salary, then it is necessary to return the personal income tax attributable to the withheld amount, in accordance with the procedure established by Art. 231 of the Tax Code of the Russian Federation.

In accounting, deductions for unworked vacation days are reflected by canceling the amount of vacation pay (Letter of the Ministry of Finance of Russia dated 20.10.2004 No. 07-05-13 / 10).

For the purpose of taxation of profits, the amount of overpaid vacation pay and insurance premiums charged on it must be included in the employee's wages withheld from the employee's wages. non-operating income in the month of dismissal of the employee (letter of the Ministry of Finance of Russia dated 03.12.2009 No. 03-03-05 / 224).

If the employer has decided that the amounts accrued for the days of vacation used but not worked will not be recovered from the employee (in whole or in part), then the income tax base should be increased by the corresponding amounts in the current period. In other words, the expenses of the employing organization incurred in connection with the dismissal of an employee who did not work the days of the granted leave are not taken into account when forming taxable profit due to their inconsistency with the provisions of Art. 252 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated June 30, 2008 No. 20-12 / 061148).

As for the insurance premiums accrued on the amount of vacation pay withheld from the employee's wages, the base for contributions is adjusted in the month of dismissal (and not in the month of vacation).

For example, in the situation considered in example 3, the base for calculating insurance premiums for June will include the amount of accrued wages minus deductions:

RUB 30,000 - 2 820 rubles. \u003d RUB 27,180

However, if the employee voluntarily (by filing an application for withholding or depositing funds to the organization's cashier) returns to the employer an amount that exceeds the amount accrued in the month of dismissal, then the base for calculating insurance premiums needs to be adjusted.

2.5. Deductions for compensation of damage caused by the employee to the employer

The procedure for bringing an employee to financial responsibility for damage caused to the employer is established by Chapter 39 of the Labor Code of the Russian Federation.

Certain issues of the employee's material responsibility are considered in the letter of Rostrud dated 19.10.2006 No. 1746-6-1.

Material liability occurs if the following conditions are met simultaneously:

  • the damage was caused as a result of unlawful behavior (action or inaction) of the employee;
  • there is a direct causal link between the wrongful act and material damage;
  • the employee's guilt in committing an unlawful act (inaction) has been proven (not disputed by the employee).

At present, written agreements on full material liability can be concluded only with those employees and for the performance of those types of work that are provided for by the List of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual material liability for the shortage of entrusted property , approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85. The named list of positions and jobs is exhaustive and is not subject to broad interpretation.

In other cases, an employee can only be held liable for the damage caused - within the limits of the average monthly earnings (Article 241 of the Labor Code of the Russian Federation).

Average earnings are determined in accordance with the Regulations on the specifics of calculating average wages, approved by Decree of the Government of the Russian Federation No. 922 of 24.12.2007.

The maximum amount of deductions from the employee's wages for each individual payment is 20 percent (Article 138 of the Labor Code of the Russian Federation).

Example 4. The employee, as a result of a negligent attitude (this fact is confirmed by the results of an official investigation), broke a device worth 15,000 rubles. The device cannot be repaired.

If the average wage of an employee is less than 15,000 rubles, then the decision to recover from the employee the full cost of the damaged device can only be made by a court.

If the average salary of an employee is more than 15,000 rubles, then the decision to recover the amount of damage from the employee may be made by the employer.

1. For the first half of the month, the employee is paid 8,000 rubles. (Personal income tax is not withheld). In compensation for damage, the following may be withheld from the employee's salary:

RUB 8,000 × 20% \u003d 1 600 RUB.

2. For a full month, the employee was paid a salary of 20,000 rubles. Personal income tax is withheld in the amount of RUB 2,600. (20,000 rubles x 13%).

No more than 20% of the payment amount can be withheld from the monthly salary:

(20,000 rubles - 2,600 rubles - 8,000 rubles) × 20% \u003d 1,880 rubles.

On next month the amount of debt is transferred - 11 520 rubles. (15,000 rubles - 1,600 rubles - 1,880 rubles).

3. Deductions at the request of the employee

At the request of the employee, submitted to the employer on a voluntary basis, deductions from wages can be made for any purpose and in any amount. Most often, at the request of the employee, the following are retained:

  • contributions to voluntary personal insurance, including medical and pension;
  • trade union membership dues in case of a non-cash settlement system with trade union organizations;
  • amounts in repayment of loans issued by the employer, and loans issued by banks, and interest for the use of loans (credits);
  • amounts directed to charity, etc.

Remember:

  • the employer has the right, but is not obliged to accept an application from the employee to deduct certain amounts from his salary and transfer them to the accounts of third parties;
  • there are no restrictions on the amount of deductions;
  • the employee in his application can indicate from which income the deductions are made and from which not. For example, an employee may prohibit deductions from temporary disability benefits;
  • the employee must indicate in the application that the bank's commission for the transfer of funds is also withheld from his salary.

Income from which no deductions are made

The types of income that cannot be foreclosed are determined by Art. 101 of Law No. 229-FZ.

We will mention only those payments that can be made by the employer in favor of the employee:

1) the sums of money paid in compensation for harm caused to health (except for cases of foreclosure when withholding alimony, as well as for obligations to compensate for harm in connection with the death of the breadwinner);

2) sums of money paid in compensation for harm in connection with the death of the breadwinner;

3) sums of money paid to persons who have received injuries (wounds, traumas, concussions) in the performance of their official duties, and to their family members in the event of death (death) of these persons;

4) compensation payments established by the legislation of the Russian Federation on labor:

  • a) in connection with a business trip, with transfer, admission or assignment to work in another locality;
  • b) due to wear of the tool belonging to the employee;
  • c) in connection with the birth of a child, registration of marriage or death of relatives.

5) insurance coverage by compulsory social insurance, including benefits for citizens with children, social benefits for burial. The exception is temporary disability benefits;

6) a lump sum material assistancepayable:

  • a) in connection with a natural disaster or other emergency;
  • b) in connection with a terrorist act;
  • c) in connection with the death of a family member;
  • d) in the form of humanitarian aid;
  • e) for providing assistance in solving crimes.

7) the amount of full or partial compensation for the cost of vouchers, with the exception of tourist vouchers, paid by employers to their employees and (or) members of their families, disabled persons who do not work in this organization, to sanatorium and health resorts and health institutions located on the territory of the Russian Federation, as well as amounts full or partial compensation for the cost of vouchers for children under the age of 16 to sanatorium and health resorts and health institutions located on the territory of the Russian Federation;

8) the amount of compensation for the cost of travel to the place of treatment and back.

The list of payments that cannot be levied under alimony obligations in relation to minor children, as well as obligations to compensate for harm in connection with the death of the breadwinner, does not include:

  • sums of money paid in compensation for harm caused to health;
  • temporary disability benefits.

In other words, alimony is withheld from these payments on the basis of writs of execution and agreements on the payment of alimony, certified by a notary.

Priority and limitation of the amount of deductions

First of all, the employer (for the purpose of calculating personal income tax - tax agent) deducts the amount of the calculated personal income tax from the employee's income.

1. Claims for the recovery of alimony, compensation for harm caused to health, compensation for harm in connection with the death of a breadwinner, compensation for damage caused by a crime, as well as claims for compensation for moral harm;

2. Requirements for the payment of severance pay and wages;

3. Requirements for compulsory payments to the budget and off-budget funds;

4. All other requirements in the order of receipt of executive documents.

In case of deductions on the basis of an executive document (several executive documents), no more than 50 percent of wages and other incomes may be withheld from the debtor (clause 2 of article 99 of Law No. 229-FZ).

Example 5. The employer in relation to the employee received two executive documents, on the basis of which alimony for maintenance should be withheld from the wages minor child (1/4 of income) and the amount to reimburse the debt to the bank.

At the end of the month, the employee was paid a salary in the amount of 30,000 rubles.
1. Produced calculation of personal income tax taking into account the employee's right to receive a standard tax deduction for child support costs - 1,400 rubles:
(30,000 rubles - 1,400 rubles) × 13% \u003d 3,718 rubles.

2. The amount of alimony for the maintenance of a minor child is calculated:
(30,000 rubles - 3,718 rubles) × 1/4 \u003d 6,570.50 rubles.

3. The calculation of the maximum amount of withholding in repayment of debt to the bank is made:
(30,000 rubles - 3,718 rubles) × 50% - 6,750.50 rubles. \u003d 6 390.50 rubles.

The above limitation does not apply to the recovery of alimony for minor children, compensation for harm caused to health, compensation for harm in connection with the death of a breadwinner and compensation for damage caused by a crime. In these cases, the amount of deduction from wages and other incomes of the debtor cannot exceed 70 percent (clause 3 of article 99 of Law No. 229-FZ).

In this case, it should be clarified: in the presence of several executive documents, first of all, the requirements for withholding alimony and compensation for harm are satisfied, and then the rest (clause 1 of article 111 of Law No. 229-FZ).

Thus, if the amount of alimony established in the enforcement document is less than 50 percent of the earnings and other income of the debtor, then the remaining deductions cannot exceed the amount calculated as the difference between half of the employee's earnings, reduced by personal income tax, and alimony for the maintenance of minor children.

If the amount of alimony established in the executive document is from 50 to 70 percent of earnings (for example, if alimony is collected for several children), then the employer has no right to deduct from the employee's earnings on the basis of other executive documents, since deductions in excess of the established limit are illegal.

If the amount of money collected from the debtor is insufficient to satisfy the claims of one priority in full, then they are satisfied in proportion to the amount due to each recoverer, specified in the court order.

Example 6. The organization received two writ of execution for deductions from the employee's income:

  • alimony for the maintenance of three minor children - 1/2 income;
  • compensation for harm to the health of an individual - 10,000 rubles. per month.

These requirements apply to the first stage.

For the month, the employee was paid a salary in the amount of 30,000 rubles.

1. Personal income tax is calculated taking into account the employee's right to receive a standard tax deduction for the cost of maintaining three children - 5,800 rubles. (1 400 rubles for the first two children; 3000 rubles for the third child):

(RUB 30,000 - RUB 5,800) × 13% \u003d RUB 3,146

2. The calculation of the total amount of deductions is made on two writs of execution.

The amount of alimony for the maintenance of minor children:

(30,000 rubles - 3,146 rubles) × 1/2 \u003d 13,427 rubles.

Total amount of deductions:

RUB 13,427 + 10,000 rubles. \u003d 23 427 rubles.

3. The calculation of the maximum amount of deduction is made on two orders of execution:

(30,000 rubles - 3,146 rubles) × 70% \u003d 18,797.80 rubles.

4. Since the total amount of deductions exceeds the limit amount, the share of each of the deductions in the total amount is determined:

  • RUB 23,427 - one hundred%;
  • RUB 13,427 - 57.32%;
  • RUB 10,000 - 42.68%.

5. The amount of deductions for each of the writ of execution is:

  • alimony: 18,797.80 rubles. × 57.32% \u003d 10,774.90 rubles;
  • compensation for harm caused to health: 18 797.80 rubles. × 42.68% \u003d RUB 8,022.90

6. The following month the debt is transferred:

  • for alimony: 13,427 rubles. - 10,774.90 rubles. \u003d 2 652.10 rubles;
  • for compensation for harm caused to health: 10,000 rubles. - RUB 8,022.90 \u003d RUB 1,977.10

Deductions from wages initiated by the employer are made only after all mandatory deductions have been made.

Limiting the amount of deductions from wages at the initiative of the employer are established by Art. 138 of the Labor Code of the Russian Federation: the total amount of all deductions for each payment of wages cannot exceed 20 percent.

Example 7. By order of the employer, a deduction is made from the employee's salary to pay off the unspent and timely not returned advance payment issued in connection with a business trip (20,000 rubles).

At the end of the month, the employee was paid a salary in the amount of 30,000 rubles, of which 12,000 rubles. paid to the employee as remuneration for the first half of the month.

1. Personal income tax is calculated, taking into account the employee's right to receive a standard tax deduction for child support expenses - 1,400 rubles:

(30,000 rubles - 1,400 rubles) × 13% \u003d 3,718 rubles.

2. The amount of deduction is calculated on the initiative of the employer:

(30,000 rubles - 12,000 rubles - 3,718 rubles) × 20% \u003d 2,856.40 rubles.

The rest of the debt can be withheld from wages for the following months.

The amount of deductions from wages at the request of the employee is not legally limited, since in fact it is about the employee's right to freely dispose of his earnings, including contacting the employer with a request to transfer the corresponding part of the amounts remaining after the withholding of personal income tax and other mandatory deductions of the amounts to the accounts of third parties.

Thus, at the request of the employee, up to 100% of the income remaining after mandatory deductions can be withheld.

Withhold amounts using the Kontur.Buschetny web service. Simple accounting, salary, reporting, support of specialists without additional payments.

Sometimes there are situations in which it is necessary to withhold some amounts from the employee's salary. In one of the previous articles, we have already considered Withholding on the writ of execution in 1C: Enterprise Accounting 8 edition 3.0. In this article, we'll look at how to deal with other types of deductions: accountable arrears, union dues, and the cost of spoiled property (defective product manufacturing).

How are these deductions fundamentally different from the deductions under the writ of execution discussed earlier? The fact is that the accounting of such operations is not automated in the 1C: Enterprise Accounting 8 program and therefore raises a lot of questions from users.

But before we begin to deal with the reflection of these situations in the program, I want to remind you that according to Article 138 Labor Code RF, the amount of deductions initiated by the employer should not exceed 20% of the employee's salary. Therefore, if the amount of deductions exceeds the maximum possible, then the balance is withheld in the next month.
So let's look at how to reflect each of the three listed cases in the program.

1. Detention of debt on accountable amounts

Suppose an employee did not fully report on the amounts issued for the report and did not return the balance of the debt. It was decided to withhold the specified amount from his salary.
First of all, we need to add a new one Calculation type... To do this, open the section "Salary and personnel", "Reference books and settings", "Retentions"

Click on the "Create" button and fill in:
- name
- code of the type of calculation, which must be unique, that is, must not be repeated.
The field "Category of retention" in our case is not filled in, since there is no suitable category for the type of calculation "Withholding of reported amounts" in the list.


We write it down and close it.
Next, we create a document "Payroll". We open the section "Salary and personnel", "Salary", "All charges". After automatic filling of this document, go to the "Deductions" tab, press the "Add" button and fill in:
- name of the employee
- type of calculation
- amount of deduction
- recipient of deductions



But if we post the document, we will notice the following feature: the document did not automatically generate transactions for this retention. To register this fact in accounting, you must additionally use the document "Operation" (section "Operations", "Accounting", "Operations entered manually").


Add the posting Dt account 70 Kt account 71.01 "Settlements with accountable persons"


Why, then, was it necessary to add this deduction to the payroll document if the transactions still have to be generated manually? And this must be done in order for this amount to be reflected in payroll and payroll, and was also taken into account when determining the amount to be paid. We will form a payroll (section "Salary and personnel", "Salary", "Reports on salaries", "Payroll") and check the amount withheld.


2. Withholding of membership dues

We start again by setting up the calculation type. As in the first case, we fill in the name and code of the calculation type. Only now we select the category of deduction "Trade union fees", because it is listed.


We write it down and close it.
We create a document "Payroll", fill in and click the "Add" button on the "Deductions" tab, enter the necessary information, choosing the created type of calculation.


Next, we register the amount of deduction in accounting using the document "Transactions entered manually". We create a transaction for Dt account 70 Kt account 76.49 "Calculations of other deductions from employees' wages"


To check, we will form a payroll, the amount of deduction should be reflected in the section Withheld.


3. Retention for marriage.

Let's consider an example, when an employee of the organization LLC "Maxima" made a part with a defect, which cannot be corrected, and we must deduct the cost of damaged material assets from his salary.
As in the previous cases, we start by setting up the type of calculation. We do not fill in the retention category.


Now we fill out the "Payroll" document, add information about our retention to the appropriate tab.
By the link in the lower left corner we can view and print the Payment slip



We register the amount of deduction in accounting by filling out the document "Transactions entered manually". We create a posting Dt 70 Kt 73.02 "Calculations for compensation for material damage."



As you may have noticed, the reflection of all three situations in the program is approximately the same, only the transactions that must be generated manually differ. You can use the same algorithm of actions when creating any other deductions that are necessary for your organization.

1) In the Salary menu section, select the "Salary reports" item.

2) Select the report "Full set of charges, deductions and payments."


3) Fill in the report generation period and organization and go to the report settings.


4) Open the advanced settings option.


5) Go to the Structure section.


6) Uncheck the Calculation type item and select the Group line above with one click of the left mouse button (the line should turn yellow).



8) In the list that opens, we find the item Code personal income tax and double click to select it.


9) The structure of the report now looks like this:



11) The report looks like this:


12) To see the summary data for the period (without a breakdown by months), go back to Settings -\u003e Structure. Double-click the left mouse button to open the line Accrued month, Organization.


13) Remove the check mark from the line Accrued month, click Finish editing.


14) Once again, we generate a report.


15) Now the report looks like this:



17) Rename it (for example, we call the Complete set of charges, deductions and payments by income codes), select availability (for the creator or all users) and save.



19) By clicking the Create button from the Individuals reporting folder, double-click the left mouse button to select the 6-NDFL report. (If the report has already been created, find it in the list and open it with a double click).


20) Select a period (the 6-NDFL period and the period in the Complete set of income codes must match!) And create a report.


21) Fill out the report and go to the first section.


22) Select with one click the amount in line 020 and press the Decrypt button.


23) A window will open in which we see the amount in the context of income codes. Let's move on to the comparison with the previously configured vault. (IMPORTANT: the first section reflects other income, for example, according to the code 4800, in the form of lease accruals, etc. This income is not reflected in the Summary! And is reconciled separately). In the example, we see the discrepancy between the amount for the 2000 code (salary), and to find the difference, we will compare the two transcripts in Excel.



The first section of 6-NDFL has already been decrypted by employees in the context of codes, so we just copy it to a file.


To decrypt the 2000 code for employees in the Code, right-click on the amount and select Decrypt.


Double-click the left mouse button to select the decryption method - by employees.


And we also transfer information on decrypting the Excel document.



24) To quickly identify the difference, write the formula in any free cell of the first line:


Thus, we will be able to track which of the employees caused the difference, we will be able to find the cause and eliminate it.


Sergeeva Elena,

Consultant of the ANT-HILL Company

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