And how convenient and safe it is to work with our service. Today we will analyze one of the popular requests that our clients sent to the hotline, namely, we will find out how to accrue dividends to founders. Today we put the emphasis on accessibility, clarity and, most importantly, usefulness!

Actually, not every founder of the same limited liability company is ready to keep his money in a common cause "just like that" or for someone else's good. If there is an opportunity to receive dividends, he is usually happy to receive them. Let's see how it's done:

Let's start with the fact that we need to select a button in the menu "Operations". Further in the section "Accounting" select line:

After that, we find the necessary founders and click on the numerical value:

Next, we need to continue working with personal income tax, because. Dividends are subject to this tax as well. Here we return to the home page, click on the section "Salary and Personnel", go down to the line with personal income tax and select the line:

After that, the next section of the program opens, where, by clicking on the button "Create" in the drop-down list, select the line:

The page is open. In a new window, we check the previously indicated name of the organization, put down the required date, as well as the date of the operations. It will also be the date of payment of dividends:

We check the received data. In the current window, all entered information should be reflected correctly. In the bottom line you will see the date of receipt of income, the transfer code, the amount of income, the deduction code, as well as the personal income tax levied on it:

We scroll the page to the right and pay attention to the term for transferring funds, the transfer code and the final amount of income to be paid:

The last action will be to debit funds from the current account. We can say that mission accomplished!

As you can see, dear friends, it is not difficult to calculate and transfer dividends to your founders. We strongly recommend that you conduct a full test drive. We are sure you will like it very much!

In fact, dividends are what the enterprise works for, more precisely, the owner (s) of the enterprise. This is the part of the profit that is divided among the founders in accordance with their share of participation.

Dividends are the income of an individual or legal entity. Therefore, dividends (in the case of an individual) are superimposed. And we will also do this calculation. In other words, it is part of the net profit.

At the moment, we have five personal income tax rates in our accounting:

• 13% is the most basic and common. Charged from individuals of the Russian Federation who received income;
• 9% is the simplest and smallest rate. It is imposed on the income of individuals who have a share in the activities of third parties;
• 15% - is taken from income from persons who do not have citizenship in Russia, but receive income from Russian companies as co-investors or investors;
• 30% - taken from the income of persons not included in the previous paragraph;
• 35% - personal income tax on income from winnings and bank interest, if this does not exceed the limit established by law.

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Consider step-by-step instructions on how to pay and accrue dividends in the 1C 8.3 Accounting 3.0 program, as well as how to issue personal income tax for the founders from this income. The instruction will be similar for the accrual of dividends in 1C 8.2.

Calculation of dividends by posting document 1C "Operation"

It is worth noting right away that there is no special document to accrue dividends in 1C 8.3 Accounting, so we will do it manually.

There we select through the "Create" button the item "". Here's what it looks like:

Postings on the accrual of dividends in 1C

Postings on dividends in 1C look like this:

• If the program maintains records for several organizations, then you will need to enter the organization. Next, you need to enter the total amount of the transaction and the content of the transaction.
• Contents: “Dividends, accrual. An individual (excluding employees of the organization). Dt: 84, Kt: 75 (subconto depends on the specifics of each organization).
• Content: Personal income tax withheld. An individual is an employee of an organization. Dividends can also be accrued to an employee of the organization. Personal income tax may also be withheld from the employee. In this case, instead of the 75th account, the 70th account should be used.
• And, finally, the postings for the payment of dividends: Dt: 75.2, Kt: 50, 51, 52 (can be issued using or documents).

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

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

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

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

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

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

Calculation of dividends to employees of the organization

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Dividends to non-employee founders

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

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

The required accounting entries are entered manually:

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

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

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

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

Reporting on paid dividends

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

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

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

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

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

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

Interim dividends: to pay or not to pay?

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

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

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

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

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

Debit 84 Credit 99

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

Debit 99 Credit 75

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

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

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

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

With all the variety of materials on our website, we have so far ignored an important and necessary topic - the accrual of dividends to the founders (shareholders) of the organization. After all, the ultimate goal of any business is to make a profit. It's great when this goal is achieved in full, the company functions successfully, and the owners can enjoy the results of their work. But how to reflect the fact of accrual of dividends and personal income tax from these incomes in the program 1C: Enterprise Accounting 8 edition 3.0? Let's look at this situation with practical examples.

Dividends to employees of the organization

To accrue dividends and withhold personal income tax from these incomes, go to the "Operations" tab and select the "Manually entered operations" item.

We create a new document and add a transaction between accounts 84.01 and 70, because we are talking about the founders (shareholders) who are employees of the organization. As the date of the document, we indicate the date of the decision on the distribution of net profit by the meeting of founders.

It is also necessary to add to the document postings for withholding personal income tax from the amount of dividends.

But in order for the tax to be reflected in the forms 2-NDFL and 6-NDFL, these postings are not enough, you need to create another document that generates movements in the personal income tax registers. Go to the section "Salary and personnel" and select the item "All documents on personal income tax".

We create for each employee-founder the document "Individual income tax accounting operation".

In the header of the document, select the organization and employee. In the "Date of operation" field, you need to specify the date of payment of dividends.

Fill in the "Income" tab.

And the tab "Kept on all bets".

Please enter your tax withholding information carefully, as it is according to the data of this tab that section 2 of the 6-NDFL form will be filled out.
The date of receipt of income in this case is the date of payment of dividends, and the deadline for transferring tax is "Not later than the day following the payment of income." The amount of income paid is indicated without deducting personal income tax.
Also on both tabs there is a column "Include in the profit declaration". This checkbox must be checked if dividends paid by JSCs are being recorded. In this case, information about the amounts accrued and the tax withheld will NOT be included in the 2-NDFL form, but will be reflected in the income tax return.
We post and close the document. It remains only to pay dividends, and there is an important nuance here. Despite the fact that the founders are employees of the organization, and the accruals are reflected in account 70, they should not be included in the payroll statements. Accordingly, a write-off from a settlement account or a cash withdrawal from a cash desk must be reflected with the type of transaction “Other write-offs” (“Other expenses”).

Dividends to founders (shareholders) who are not employees of the organization

In the event that it is necessary to accrue dividends to individuals who are not employees of this organization, the procedure in 1C: Accounting will be similar, the changes will affect only the accounting accounts used: in this case, we will accrue dividends and withhold personal income tax in correspondence with account 75.02, and not 70.
The wires will look like this.

Please note that the “Counterparties” directory is used as an analytics on account 75.02, and not the “Individuals” directory, as on account 70.
To reflect information on dividends in the personal income tax reporting forms, we fill out the document “Individual income tax accounting operation”, located on the “Salary and personnel” tab - “All personal income tax documents”. But to work with this document, the founder will need to be added to the "Individuals" directory, because. we cannot record the withholding of personal income tax from the counterparty.
As the transaction date, we also indicate the date of payment of dividends. Similarly, fill in the tab "Income"

and the "Hold on all bets" tab.

We carry out the document and register the payment of dividends. In this case, as in the previous example, we create a write-off from the current account or cash withdrawal with the operation type "Other write-off" ("Other expense"), but specify 75.02 as the corresponding account.

Let's be friends in

Consider an example of how to accrue and pay dividends to employees of an organization. In this example, the profit to be distributed is 80,000 rubles. Dividends are paid to two founders - employees of the organization in equal shares.

To do this, we need the document Calculation of dividends of the organization (Main menu -> Payroll for organizations-> Primary documents-> Accrual of dividends of the organization). Fill out the document, indicating the total amount of dividends. in the spreadsheet of the document. Add employees who receive dividends. In this case, we have two employees, each with 10 shares. To calculate personal income tax, use the Calculate button.

Having reflected the accrual of dividends, you need to pay them. In the document "Accrual of dividends to the organization" using the key Action ->Based on->Salary payable, create a document for payment.

Fig.2

With the help of the document Salary payable to organizations, you can pay dividends only to employees of the organization. If it is necessary to pay accrued dividends to founders who are not employees of the organization, then in this case it is necessary to upload the data to the Accounting program. Reflecting the posting: Dt 84.01 Kt 75.02 - for the amount of accrued dividends and Dt 75.02 Kt 68.01 - for the amount of personal income tax withheld.

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