Zup 3.1 deduction for the work book. Deductions from the salary of employees in "1C

Question: v7: Atol 30Ф CheckType for the issuance and repayment of a loan to an employee (s).

Sobsno subject. What CheckType codes should be assigned to correctly reflect the issuance of a loan to an employee and the repayment of a loan by an employee?

Apparatus: Atol 30F
FFD 1.05 Driver version 10
It is not yet possible to download the driver documentation from the atol website, because it hangs tightly ..

Answer:"provision and repayment of loans to pay for goods, works, services (including the provision by pawnshops of lending to citizens on the security of things belonging to citizens and storage activities)" Hmm, but an interesting question is what / how should a pawnshop break through when it issues an amount (loan) secured by valuables of things.

Most likely the check of "Expense of money" with the type of payment in cash or electronically, in the name "Granting a loan, full name on security ...".
In the case of repayment of the loan in cash, the check "Return of expenses" is punched.

In the case of non-repayment and sale of collateral to a physicist or legal entity for cash, then the usual check of "Prikhod" as for sale.

This is probably the answer to the question ().

Question: v7: ZiK 7.7 - mat. benefit on a loan, without deductions for repayment of previous months.

Good day! I ask you to help me understand the situation, which consists of several points. First, the employee was given a loan, and at the same time, keeping him from wages not produced, since you can keep no more than 50%, and the employee, receiving wages, after receiving it, transfers it back to full size in repayment of the loan. Secondly, the loan was issued in April of this year for the purchase of an apartment, and it was believed that the employee had the right to property deduction. But, in the end, it has now become known that he does not have such a right, since he used it earlier. Accordingly, now the task is to accrue personal income tax at a rate of 35% from the material benefit on the loan, starting from April 2017.
As a result, a number of questions arise - how to calculate personal income tax in ZiK 7.7, starting from April 2017?
At the same time, it is unlikely that the accrual of personal income tax will be reflected automatically? After all, the document "Loan of the Enterprise" in addition to personal income tax charges generates a "Deduction for the repayment of a loan", but it should not be.
How to proceed in this case? If personal income tax at a rate of 35% is calculated manually, and how to reflect it, starting from April 2017?

Answer: Thanks a lot guys, helped me out!

Question: ZUP 3.1 - loans.

Answer:

"all sorts of temporary tables, etc" - you need to delve into this in order to find the right one ...... in your opinion to others - does this knowledge come in a dream?

Question: A loan agreement with an employee is subject to tax on the wrong checkpoint

Hello.
There are many divisions that are separate (largest), absolutely all taxes should be charged on them (organizations should not be paid at the place of registration).
However, there is a loan agreement with an employee. This document states to accrue material benefits at a rate of 35%.
The organization's payroll document was drawn up, where it was pulled up in the tabular part of the loan repayment this document and the tax was calculated 975 rubles.
However, in the analysis of accrued taxes and contributions, it can be seen that this tax went to the checkpoint of the organization, and not to the checkpoint separate subdivision(although all other taxes for this employee are correct).
What could be wrong? Where to look for an error?
Thank you.
--- An association messages, 12 Oct 2016 ---
1C ZUP 2.5.
--- Merge messages, 12 Oct 2016 ---
Income code 2610.

Answer:

I found it, there is a hidden column in the subdivision in the PM - you need to fill it in manually.

Question: Verification of the age of majority of the user and the loan

Hello!) Such is the case, it is necessary to determine whether the user is an adult, and it is also impossible to issue loans in excess of 500,000 per day. Has anyone encountered this?

Question: Automation of the accrual of interest on loans and borrowings 1s 8.3

Hi all!
There is Enterprise Accounting, edition 3.0 (3.0.41.48)
And you need to understand whether the automation of interest calculation on loans and borrowings has been implemented? Who knows anyway?? I can not find.

Answer:() Thank you all!

Question: Calculation of interest on loans in 1s 8.3

Hi all! Does anyone know if the issue of calculating interest on loans in 1s 8.3 was resolved?
I have Enterprise Accounting, edition 3.0 (3_0_42_37)
But I can't find the document.

Answer: It's clear. Well...

Question: ERP 2.4 Entering opening loan balances for employees

We enter the initial balances for the salary subsystem. One of the organizations is small and we make everything manually. Everything seems to be normal, but the question arose, where to pay the debt of employees on loans that the organization had previously issued to the employee? Interested in the balance of the register Mutual settlements with employees. I don’t see how to enter it with standard documents, except manually by register movements.

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 whole series of articles is available) we will talk about the basics of payroll in the program and how to prepare data for this calculation. Let's look at specific examples of how in the document " Payroll and Contributions » the salary will be automatically calculated taking into account the established planned accruals, work schedules, deductions and absences of employees. We will also analyze the features of calculating hours worked and calculating wages based on the formulas specified in the types of calculation.

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From 01.10.2016 we will hire an employee - Sidorov S.A. Document Recruitment the employee must specify the work schedule according to which he will work, and assign planned accruals. They will be automatically calculated on a monthly basis (or at other intervals) when calculating salaries in the document “Payroll and Contributions”. In ZUP 2.5, planned charges were accrued exclusively on a monthly basis, and in the ZUP program of edition 3, it became possible to assign planned charges that will be paid, for example, once a year or once a quarter. This frequency is determined in the settings of a specific accrual. I wrote more about the differences between ZUP 2.5 and ZUP 3.1 (3.0) in a series of articles:

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

On the “Payment” tab, we will assign the planned accrual to the employee - Payment by hourly rate, and set the hourly rate indicator - 300 rubles. In the settings of this type of accrual ( hourly rate) it is indicated that this calculation is carried out Monthly and the calculation will be based on following formula: TariffRateHour*TimeInHours. We have already indicated the hourly rate for the employee, and the time in hours is the actual number of hours worked by the employee per month. The program will determine them automatically by the displacement method in the document during the final calculation, i.e. hours of his absence (sick leave, business trip, vacation, etc.) are excluded from the norm of time according to the employee's schedule.

In order for the program to have an accrual type Payment by hourly rate it is necessary in the section Settings - Payroll - link Set up the composition of accruals and deductions, check the box - Applying hourly pay. I talked about all the settings in this section in more detail in the article.

At the same time, on October 10, 2016, two more employees are registered for work in our organization. We will register their acceptance with one document hiring list(Section Personnel - a journal of documents Receptions, transfers, dismissals). Now let's look at each employee individually, what settings we set for them when they were hired.

Employee Ivanov A.M. appointed as in the previous example, the work schedule - Five days, but the planned accrual - Salary payment in the amount of 30,000 rubles per month.

In the settings of the accrual type "Payment by salary" it is set that this species accrual is performed Monthly and will be calculated according to 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 arranged) is 1, because. our employee is employed full time. Time in days is the actual number of days worked per month (it is also determined by the program automatically by the displacement method, as in the previous example, only in days), the norm of days is determined from the employee's work schedule.

The second employee - Petrov N.S. set a work schedule Five days, type of planned accrual - Salary (by the hour).

Open the accrual type settings Salary (by the hour)- this calculation will be carried out Monthly and calculated according to the formula Salary*TimeInHours/NormHours. The difference between this type of accrual and the previous one is only that the proportion is calculated not in days, but in hours.

We will analyze a more detailed calculation in the program using formulas for each employee a little later on specific example when filling out a document Payroll and contributions per 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 accruals for employees?

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

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

According to the condition of the example, the employee Sidorov S.A. from 10/17/2016, another type of planned accrual is assigned - Percentage premium from his salary. What document in the ZUP3.1 (3.0) program should 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 Changes in employee pay.

Document Personnel transfer.

So let's open a magazine. Changes in employee pay and create a document Personnel transfer. We select an employee from the proposed list and indicate the date 10/17/2016, from which a new accrual is assigned. On the "Payment" tab, check the box Change accruals, click the "Add" button and enter the new kind charges, in this example this is Percentage premium(10 %).

This document also provides for other possibilities, such as transferring an employee to another unit or position / staff unit, transferring to a different work schedule, changing the right to leave, changing the method of calculating the advance. That is, it provides for a sufficiently 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 Transfer order (T-5). In our example document Personnel transfer will not be used.

Document Change in wages.

Let's consider another option. Choose from a magazine Changes in employee pay document Change in wages. In the same way, we indicate the date of change 10/17/2016, select our employee from the proposed list, then check the box Change accruals and clicking on the "Add" button, enter a new accrual Percentage premium. accrual Payment by hourly rate, assigned by the Hiring document, is loaded here automatically after selecting an employee. Using the "Cancel" button, you can cancel any of the assigned charges. (Specifically, in our example, this is not required). document feature Change in wages is that it is designed to add or cancel budgeted charges only for one employee.

Document Change of planned charges.

The document is also available in the ZUP 3.1 (3.0) program Change of planned accruals to enter or cancel arbitrary set planned charges for arbitrary 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 you want to assign, Percentage premium, Appointment date - 10/17/2016, then press the "Selection" button and select Sidorov S.A. document feature Assignment of planned accrual is that we can assign an Accounting Account (a way of reflecting wages in accounting) for a given planned accrual (Percentage Bonus) for a given employee. In our example, we will not use this feature.

So, we have 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 because we have only one employee, one new planned accrual and we do not change other working conditions for this employee (work schedule, position, division, etc.).

Let's hold a document Change in wages.

Assign scheduled deductions

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks in 1s zup 3.1:

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

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

Now consider what documents in 1C ZUP 3.1 (3.0) planned deductions are assigned to employees. 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 him from the proposed list of employees. We indicate that the calculation will be made as a percentage (15%) of the employee's earnings, "Recipient" - Petrova M.S. In the settings of this document, you can also specify the method of calculation fixed amount or shares of earnings, indicate whether or not to take into account sick leave to calculate the base, indicate through which paying agent to transfer alimony.

Document Performance list does not calculate anything, but only registers the conditions for calculating deduction. The calculation of the assigned deduction will be made monthly when calculating the payroll in the document Payroll and contributions(on the "Retentions" tab), and a little later we will analyze it with you.

For operational work in our organization, cellular communications are used, but a certain spending limit is set for it. From employees who exceed this limit, it is necessary to deduct from the salary a certain amount. In order for us to register this hold in the program, we will open the “Settings” section and create a new type of hold in the Holds log: Cellular hold (over limit). In the settings, specify "Assignment of retention" - Withholding against settlements on other transactions, "Holding in progress" - Monthly, “Payroll transaction type” — Withholding from other transactions with employees, the retention rate is The result is entered as a fixed amount.

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

After we record (the "Record and close" button) a new type of hold, in the log Alimony and other permanent deductions it will be possible to create a document So, let's create a document, select an employee, for example, Ivanov A.M., from whom from 10/10/2016 to 10/31/2016 it is necessary to withhold 200 rubles for using cellular communications in excess of the established norm. Document Retention from other transactions does not calculate anything, but only registers the fact of this deduction. The retention itself will be made in the document Payroll and contributions in the payroll for October.

In our examples, we indicated to employees such types of retention as Withholding by writ of execution and Withholding from other transactions. In the 1C ZUP 3.1 (3.0) program, it is also possible to assign:

Loan repayment deductions
Withholding union dues,
Withholding voluntary pension contributions to the state and non-state pension fund,
Holds for the benefit of third parties.

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

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

According to the condition of the example, employee Ivanov A.M. got sick. The employee provided us with a sick leave on 10/28/2016. Fill out the inter-settlement document Sick leave (section "Personnel" or "Salary" - the magazine Sick Leaves), we indicate the month of accrual October 2016, the reason for disability - (01.02.10.11) Illness or injury (except for injuries at work) and the period of release from work from 20.10. to 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 payable at the expense of the employer and the Social Insurance Fund. Let's pass the document.

Let's fill in one more document - (Salary section). Employee Petrov N.S. worked on October 15 for 4 hours. On schedule Five days, assigned to an employee when hiring, this is a day off, i.e. an employee who worked in excess of the monthly norm. document Work on weekends and holidays the very fact of working on a day off is recorded, and the calculation for days / hours worked on a day off will be made in the document Payroll and contributions for October.

The final payroll in the document "Payroll and contributions"

So, we have entered all the necessary data for the calculation of salaries. Let's open the document Payroll and contributions(section Salary), indicate the month of accrual October, click the "Fill" button. The program will automatically add all hired employees who have hours worked. Now let's see how the program 1C ZUP 3.1 (3.0) accruals, deductions, contributions and personal income tax will be calculated taking into account the personnel records entered by us and inter-settlement documents.

We will 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. was admitted to the organization on 01.10.2016, he was assigned the planned accrual Payment by hourly rate, hourly tariff rate - 300 rubles. There were no absences from the employee during the month, i.e. he worked in full 168 hours (in October, the norm of time according to the Pyatidnevka schedule was 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 TariffRateHour*TimeInHours). Percentage premium assigned 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 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 = 2640 rubles. The calculation is correct.

Ivanov A.M. was hired on 10.10.2016, he was assigned a work schedule of Pyatidnevka and planned accrual Salary payment in the amount of 30,000 rubles . In October, he worked only 10 days, because. was on sick leave from 20.10 to 27.10. The calculation was made according to the formula Salary*Part Time Share*TimeDays/NormalDays- 30000 * 1 * 10/21 \u003d 14285.71 rubles. Also, this employee was assigned a deduction for cellular communication (over the limit), on the “Deductions” tab we see the amount of 200 rubles, which was indicated in the Deduction for other operations document.

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

Petrov N.S. scheduled accrual Salary (hourly) in the amount of 30,000 rubles. The employee worked in October for only 128 hours according to the Five-day schedule, because hired from 10.10. The calculation is made according to the formula Salary*TimeInHours/NormalHours – 30000 * 128/168 \u003d 22857.14 rubles.

Also Petrov N.S. worked 4 hours on his day off, which are paid in double size. 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 (norm of time according to the employee's schedule) = 178.57143 rubles.

Accordingly, payment for work on a day off is 178.57143 (the cost of an hour) * 4 (hours of work) * 2 (double payment) = 1428.57 rubles.

It should be noted that the method of converting the employee's tariff rate into the cost of an hour (day) is determined by the program settings in the Settings - Payroll section. Except "Standards of time according to the schedule of the employee" can also be used "Average number of hours (days) in a month" or "The norm of time according to the production calendar".

Also on the "Retentions" tab, the program calculated for this employee Withholding by writ of execution. Settlement base decided in the following way- 22857.14 (payment by salary (by the hour)) + 1428.57 (payment for work on holidays and weekends) - 3157.1423 (personal income tax) = 21128.71 rubles. The amount of deduction from wages is calculated from the amount remaining after withholding taxes ( the 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 = 3169.31 rubles. The calculation is correct.

Document Payroll and contributions on the "Personal Income Tax" tab, income tax is immediately calculated individuals. For employee Ivanov A.M. part of the personal income tax was calculated, as we remember, in the Sick Leave document. Also, in the ZUP 3.1 (3.0) program, contributions are immediately considered, which we can see on the “Contributions” tab, which is distinctive feature from the ZUP 2.5 program, 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.

Thus the document Payroll and contributions is the resultant, it collects all personnel changes, changes in planned accruals / deductions and planned indicators, all deviations from work schedules, absenteeism, all inter-account accruals 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).

Set up retention in "1C: Payroll and HR 8", ed. 3.1, whether it be alimony, fines or loan payments.

How to withhold child support

Deductions from wages are very diverse, but conditionally they can be divided into several types:

mandatory deductions, which include alimony, deductions on enforcement orders (fines), etc.;
at the initiative of the employer, fines for traffic violation etc.;
at the initiative of the employee, for example, withholding to pay off a loan.

To begin with, let's look at how to withhold alimony in "1C: Salary and personnel management 8", ed. 3.1.

If parents do not fulfill their obligations to support children, then cash collected from parents judicial order. In turn, the employer is obliged to withhold alimony from the employee's salary every month and pay to the person receiving the alimony no later than three days from the date of payment of wages to the debtor.

The organization received executive documents, and in the system we form the following actions.

First, we configure the system: go to the section “Settings” - “Payroll” - “Setting up the composition of accruals and deductions” - “Deductions” - set the flag "Deductions on writ of execution".

We register the conditions of the writ of execution in the document "Writ of execution", which is located in the tab "Salary" - "Deductions".

AT writ of execution we indicate the employee from whom it is required to withhold alimony, the period of withholding, the recipient and his address, the method of calculation. Calculation methods can be as follows

Percentage, if executive document specified to deduct alimony percentage.
Fixed amount.
Share, if the calculation is similar to the percentage calculation, but allows you to avoid errors due to rounding in the calculation (for example, 1/3 instead of 33.33%).

Remittance through a payment agent, they are filled in if the amount withheld from the employee will be transferred to the recipient using the payment agent: bank or mail.

The retention itself is made in the document " » when calculating wages. Further, the payment of income occurs without taking into account the amounts on writ of execution.

Penalties for traffic violations

The organization can pay a fine for violating traffic rules (SDA) and withhold the amount from the employee's salary in accordance with Art. 138, 238, 248 of the Labor Code of the Russian Federation.

To do this, in "1C: Salary and personnel management 8", ed. 3.1, create a new hold. Go to "Settings" - "Hold". Create a new element in the directory. We indicate in it: "Name" - "Penalties for traffic rules." Assignment of retention choose “Withholding against settlements on other transactions»; "Calculation and indicators» - the result is entered as a fixed amount; "Type of salary transaction" - "Indemnification".

The amount of the received fine is entered using a special document “ Retention from other transactions", which is located in "Salary" - "Deductions". In the new document, we indicate the organization, employee, retention period, retention amount.

At the end of the month, we calculate the salary using the document “ Payroll and contributions”, where on the tab “ Holds» Automatically gets hold on traffic rules. To reflect the postings, be sure to register " Reflection of salary in accounting».

Note: wires uploaded to accounting program, are generated automatically by debit 70 and credit 73.02.

Withholding for loan repayment

At the request of the employee, the organization may reduce earnings on account of transfers to other organizations, for example, payment on an employee's loan.

First of all, we set up the system: we create a new element in the directory " Holds". Filling in a new element: "Name" -"Deduction on loan repayment"; "Assignment of retention" -"Other withholding for the benefit of third parties", "Holding in progress" - " Monthly ”, “Calculation and indicators” -"The result is entered by a fixed amount."

In this case, it is enough to create retention once, then apply it to all employees.

Then we register the hold conditions in the document " Permanent retention for the benefit of third parties» (“Salary” - “Deductions”). We select an employee, in the line " Retention» - previously created retention. Next, set the switch to "Start New Hold", determine the period, in the line "Counterparty" select the recipient - the bank. We select an employee in the tabular part of the document and indicate the amount, since when creating the deduction, we indicated that the result is a fixed amount.

At the time of calculating the salary for the month, the system will withhold the specified amounts from the employee. When uploading to "1C: Accounting 8", postings will be generated for debit 70 and credit 76.49.

You can check the amounts withheld through payroll reports: payslip, salary analysis and so on.

Issuing a loan to an employee is a fairly common case in an enterprise, and the loan can be interest-bearing or interest-free. The receipt of a loan is preceded by an agreement, which is drawn up in writing. The agreement specifies: the type of loan, the procedure for paying interest on the loan (if the loan is interest-bearing), the methods of payment, the obligations of the parties and the procedure for resolving disputes.

Issuing a loan to an employee in 1C ZUP 2.5

In the program 1C Salary and personnel management, edition 2.5, the issuance of a loan to an employee is reflected in the document “Loan agreement with an employee”, which is located on the “Payroll” tab.

In the new document, the employee to whom the loan is issued is selected. It also indicates the amount of the loan, annual interest rate, currency. Here you need to enter information about the repayment of the loan. The loan can be repaid monthly, or after a specified number of months. This setting also applies to loan interest.

In the section of the document “Regulated accounting”, the organization is indicated, the interest accounting account is account 91 subaccount 01 “Other income”, since for the enterprise the accrued interest on the loan is income.

In the same section, a flag is placed on the need to accrue material benefits.

A material benefit arises if the amount of interest for the use of borrowed funds denominated in rubles, calculated on the basis of two-thirds of the current refinancing rate established by central bank Russian Federation on the date of actual receipt by the taxpayer of income, exceed the amount of interest calculated on the basis of the terms of the agreement (subparagraph 1 of paragraph 2 of article 212 of the Tax Code of the Russian Federation).

The material benefit from savings on interest is subject to personal income tax at a rate of 35% (paragraph 2 of article 224 of the Tax Code of the Russian Federation).

The document "Loan agreement with an employee" has two printed forms "Loan agreement" and "Loan repayment report".

Loan repayment in 1C ZUP 2.5. reflected in the document "Payroll". It's also on the Payroll tab.

Settlements on loans to employees are accounted for on a separate tab "Repayment of loans". To automatically fill out the document, click on the "Fill" button. After that, we calculate the document. When calculating only bookmarks for loans, click on "Calculate" and "Calculate repayment of loans". To calculate the document in full, click on "Calculate (full calculation)".

How does a loan agreement differ from a loan or credit agreement, and how to issue money on credit to an employee in the program “1C: Salary and Personnel Management 8”, ed. 2.5, we wrote earlier. In this material, read the detailed recommendations of 1C experts on accounting for loans in the 1C: Payroll and HR 8 program (rev. 3.0).

Drawing up a loan agreement

The procedure for issuing and repaying a loan is determined in the loan agreement between the employee and the organization (Article 807 of the Civil Code of the Russian Federation). In accordance with Article 807 of the Civil Code of the Russian Federation, when concluding a loan agreement, the organization transfers the money to the employee, and he undertakes to return the loan amount to the organization. The loan agreement is considered concluded from the moment the money is transferred.

In the program "1C: Salary and personnel management 8" ed. 3.0 for applying for a loan there is a form with the same name - employee loan agreement. This document sets up the calculation of material benefits, accounting for the issuance and repayment of a loan.

You can create it in the menu Salary -> Loans to employees Select D from the dropdown menu employee loan agreement. The loan accounting system is available in the program, if Initial program setup the AND flag is set use employee loans.

Document employee loan agreement consists of two parts - Issuance of a loan and Loan repayment(Fig. 1).

Issuance of a loan

Loan disbursement method. The loan can be disbursed in one of two ways at a time or Several tranches. To reflect the method of issuing a loan, you need to set the switch to the appropriate position. For a one-time loan, you must specify the amount of the loan. If at the time of the formation of this document the loan to the employee has already been fully issued, then you can register the fact and date of issue directly in this document by setting the flag The loan under the agreement has been fully disbursed and filling in the field date of issue. In the case when the loan is issued after the document is posted, you can Give out a loan directly from the document form employee loan agreement by clicking on the hyperlink of the same name. This will automatically create a document. Issuing a loan to an employee, in which the field will be filled Loan agreement. Besides, Create document Issuing a loan to an employee You can select the menu item of the same name. Then in the document Issuing a loan to an employee you must specify a link to the document - the contract. When choosing a delivery method Several tranches in the form of a document, it becomes possible to indicate in the table the months of issue and the size of the tranches. Each tranche must correspond to a document Issuing a loan to an employee, indicating the date the loan was issued, since the day the loan was issued affects the calculation of material benefits.

After the document Issuing a loan to an employee, document employee loan agreement becomes uneditable. All changes that need to be made should be considered Changes in the terms of the loan agreement. In the document of the same name, you should indicate a link to the contract, the terms of which are being changed, and the date the changes come into force (Fig. 2).

Loan term. There are two ways to set a loan repayment term. The first is to set the number of months in the field For a period of, starting from the month specified in the field FROM. At the same time, the month in the field By is set automatically. The second way is to specify the period From - To, then the number of months in the field For a period of will be calculated automatically.

In field Bid you need to set an annual interest rate on the loan.

Form of payment. The form of payment can be Cash and Cashless. When migrating data from previous versions Form of payment default is considered cash.

This field must be filled in to perform synchronization with the program "1C: Accounting 8" ed. 3.0.

Loan repayment. After setting the flag The loan was previously partially repaid fields become available for filling: maturity date,Sum and Interest. The employee, according to the agreement, can repay the loan either monthly or at a time. The switch should be set to one of two options During the term (monthly payments) or .

Monthly repayment. With monthly repayment possible different types payments: Differentiated, Annuity, Interest only (loan at maturity), Loan only, (interest at maturity).

Types of payments for monthly loan repayment. Differentiated payments are a variable amount. Interest is accrued monthly on the balance of the loan debt, and the principal debt is repaid in fixed installments calculated as the quotient of dividing the loan amount by the number of lending months.

Annuity payments are fixed payments from month to month, the amount of which consists of a part of the principal debt and interest accrued on the balance of the loan debt.

The meaning of the other two types of payments is clear from the name.

If only interest is paid monthly, and the principal is repaid at the end of the term, then the interest is calculated in proportion to the days in the month.

If the principal debt is paid monthly, and interest at the end of the term, then, as with an annuity payment, the principal debt is repaid monthly with a fixed amount obtained by dividing the entire principal amount by the number of months.

Amount of principal repayment is calculated depending on the chosen type of payment and the exact amount is indicated only for an annuity payment (in other cases, at the time of drawing up the contract, the amount of the monthly payment is determined approximately).

To see the amount of payment you need to use the report Loan repayment schedule, which can be obtained by clicking on the button Seal.

Example 1

The loan was issued as a lump sum in the amount of 200,000 rubles for a period of 10 months in May 2015 with an annual interest rate of 5%. The loan is repaid over the entire term in monthly installments.

We will form loan repayment schedules for different types of payments, all other things being equal:

Deferred payment for monthly repayment. When repaying the loan with monthly payments, the program provides for the possibility of deferred payments. If you set the flag There is a delay until and specify a month, the deductions will start from the specified month. It is clear that the delay in the start of payment will lead to an increase in the monthly payment. However, if you set Payment limit, the term for which the loan is granted, will be automatically recalculated and extended.

Loan repayment at the end of the term. If the loan is repaid under the agreement At the end of the term (one-time amount and interest), then the types of monthly payments, deferral and limitation of payment after deferral are not set, therefore they are not available for editing

Financial benefit and personal income tax. A material benefit arises when the interest on a loan in rubles is less than 2/3 of the refinancing rate of the Central Bank (clause 1, clause 2, article 212 of the Tax Code). In the program "1C: Salary and personnel management 8", edition 3.0, the Central Bank refinancing rate is stored in the information register of the same name.

From September 14, 2012, the rate is 8.25%, that is, 2/3 of the rate is 5.5%.

Thus, if the annual interest rate on the loan is less than 5.5%, the employee will have material gain. When an employee receives an interest-free loan, a material benefit also arises (letter of the Federal Tax Service of December 20, 2011 No. ED-3-3 / [email protected]).

Material benefit is formed on the day when the employee pays interest under the contract (clause 3, clause 1, article 223 of the Tax Code).

Usually they are deducted from his salary. If the employee does not pay interest under the contract, the material benefit is calculated at the time of repayment of the principal debt. Material benefits are subject to personal income tax at a rate of 35%.

The material benefit is calculated automatically. But it is not always subject to personal income tax. If the employee has the right to a property deduction (certificate from the tax), the material benefit is exempt from taxation along with other income. In this case, you need to remove the flag Benefits are subject to income tax, set by default.

Document Repayment of a loan to an employee. Regular planned loan repayment according to the schedule is reflected in the document Payroll on the bookmark Loans. Here, material benefits and personal income tax are also calculated (Fig. 7).

Document Employee loan repayment is designed to register an unscheduled return by an employee of a part of the loan. When filling out this document, you should pay attention to the prompt for the field Sum. It reflects the debt on the principal and interest on the date the document was created.

Despite the fact that debt repayment is paid in one amount, it is taken into account and reflected in Loan repayment report it is separate for principal and interest (Fig. 9).