About the author: Elena Lobyntseva - a certified 1C specialist in the field of building automated systems for managerial and regulated payroll accounting in applied solutions "1C: Enterprise 8". Head of a number of large automation projects for Russian and transnational corporations.

The calculation of wages at manufacturing enterprises and in budgetary institutions is a rather complicated process. At the same time, it is possible and necessary to automate this process, given the current level of software. Automation of payroll should provide for possible changes in the field of remuneration and comply with applicable standards. However, this is not always the case. The number of errors and questions regarding payroll increases along with the number of employees in the enterprise. The variety of allowances, bonuses and additional payments, on the one hand, is a stimulating factor for employees and motivates them to work, and, on the other hand, is a headache for many accountants. This difficult accounting task raises many questions. How to take into account and quickly calculate all kinds of accruals to employees? How to competently build an error-free accrual system so that both the employee and the employer are satisfied? And at the same time, we must not forget and always monitor and take into account changes in Russian legislation. All this diversity of the palette of tasks related to accounting for accruals and payroll leads us in the right direction to the idea of ​​automating this process.

Based on our experience in building payroll in the Energy Service of the State Unitary Enterprise Mosgortrans, we propose to consider in this article the features of multi-level, volumetric and multi-stage accruals, as well as complex cases of calculation using the program "1C: Payroll and Personnel Management 8" (rev. 2.5 ).

The basis of remuneration is the salary of employees (the main type of accruals predefined in the “1C: Salary and Human Resources Management 8” configuration), as well as bonuses, allowances and surcharges. Budgetary institutions use this remuneration scheme to the greatest extent. What is the difference between an allowance and a surcharge? The allowance is an incentive payment, the surcharge is a compensatory one. The allowance is paid for merits, seniority, class, and additional payment - for work on weekends, holidays, night time, for combining positions, for work in difficult working conditions. The exceptions are allowances for work in the regions of the Far North and equivalent areas and for the shift method of work, which in essence are more like compensation payments. These incentive and compensation payments are calculated, among other things, on the basis of salary.

Salary

The basis of the salary of any employee is the salary, which can be set individually for each employee or can be realized in the form of a tariff rate. The tariff rate and its size can be assigned to several employees.

Therefore, with a large number of employees, it is more convenient to use Tariff categories. When increasing salaries for the organization, it will be enough to indicate in the program "1C: Salary and Personnel Management 8" a new rate for each tariff category in the "Tariff categories" directory. The use of the salary system requires the entry of an individual amount of accruals for each employee in the documents “Entering information on planned accruals to employees of the organization”, “Employment in the organization”, “Personnel transfer of organizations”.

Having opened the Plan of calculation types “Basic accruals of organizations”, we open the predefined element “Salary by day” or “Salary by hour”. In the first case, the formula is used:

Monthly tariff rate / Norm of time per month in days * Hours worked in days;

In the second case, the formula is:

Monthly tariff rate / Norm of time per month in hours * Hours worked in hours

In the Plan of types of calculation, it is possible to select the type of calculation at tariff rates, available for selection, if the calculation method is regulated “At the monthly tariff rate”.

If you need to use an individual salary for each employee, then you must select the type of calculation for tariff rates "Tariff rate is set in monetary units".

If you need to use one for several employees, then you must select the type of calculation for tariff rates "Entering a tariff category is required."

Tariff rates are entered in the directory "Tariff categories". In the directory it is necessary to indicate from what date this rate is valid and its size.

Tariffs are assigned by the documents "Employment in the organization" or "Entering information on planned accruals to employees of the organization" by selecting the Tariff category from the "Tariff categories" directory.

Bonus system

In this article, we will consider several motivation schemes for the bonus system. The amount and conditions of the premium are set by separate orders. At the discretion of the management of the organization, various types of financial incentives are used to stimulate employees. Premiums may be paid in a lump sum or may be paid over a specified period, may be calculated as a percentage or paid in a fixed amount.

Implementation in the program "1C: Salary and Personnel Management 8"

One-time bonuses in the program are set in the Plan of types of calculation "Additional accruals of organizations", and planned ones in the Plan of types of calculation "Basic accruals of organizations" according to predefined formulas:

Formula from the amount: Fixed amount.

Formula from percent: Percentage * Settlement base.

The calculation base is set on the "Other" tab in the "Basic charges" section by selecting the required charges.

One-time bonuses on the form of the element of the plan of types of calculation "Additional accruals of organizations" on the "Use" tab are marked as a bonus. One-time bonuses are introduced by the document “Bonuses for employees of the organization”. And planned bonuses are assigned by the document "Entering information on planned accruals to employees of the organization." If the bonus is assigned for a specific period (quarter, half a year, work in winter or summer), then it is important to indicate not only the start date, but also the end date.

Premiums calculated as a percentage can be assigned from the calculation base, both for the current month and a month later. On the "Other" tab, you can specify the period for choosing the calculation base (for the previous month or for the period of validity of the accrual).

Benefits

An allowance is a gratuitous cash payment paid at the expense of the state.

Benefits paid at the expense of the Social Insurance Fund are assigned by the document "Accrual of lump-sum benefits at the expense of the Social Insurance Fund". In this document, by selecting the type of benefit (at the birth of a child, when registering in early pregnancy, in connection with death, when adopting a child) and the date of the event, when you click the "Calculate" button, the amount of the benefit will be automatically displayed.

Allowances

The organization can establish bonuses for certain categories of employees (incentives: for skill, team leadership, keeping trade secrets; compensating - for harmful / difficult working conditions)

Implementation in the program "1C: Salary and Personnel Management 8"

Allowances in the system are set in the Plan of types of calculation "Basic accruals of organizations"

Formula: Percent * Settlement base.

The calculation base includes such types of accruals as salary by day, salary by hour. Assigned by the document "Entering information on planned accruals to employees of the organization", which indicates the percentage .

Additional loads

In any enterprise, additional workloads may be assigned to workers. And these additional loads can be calculated both from the salary (salary at the tariff rate) of the employee, and from the salary assigned according to the staffing table (the minimum or maximum value determined by the order). Surcharge for overtime work and are made in accordance with Articles 149, 152, 119 of the Labor Code of the Russian Federation.

Implementation in the program "1C: Salary and Personnel Management 8"

The above surcharges are implemented using the Plan of types of calculation "Basic accruals of organizations"

When calculating the additional payment for additional loads from the employee's salary, the following formula is used:

Percentage * Settlement base.

The calculation base is set on the "Other" tab in the "Basic accruals" section. In this case, this is the salary / salary at the tariff rate. The percentage is assigned by the document "Entering information about the planned accruals of organizations."

In turn, we propose to calculate salary payments at a rate according to the staffing table using the following formula:

Percentage * Salary according to the staffing table * Number of days worked / norm of days.

The parameter "Staffing salary" was created with the following indicators:

The rate and percentage, which are determined by the Order, are assigned by the document "Entering information about the planned charges of organizations." The number of days worked is determined according to the time sheet.

Combination of professions

Often, an enterprise is faced with a shortage of qualified personnel or with a temporary absence of an employee. In such cases, the employee may combine several professions. Surcharges for combining professions due to an absent employee or in cases of shortages are stipulated in articles 149 and 151 of the Labor Code of the Russian Federation.

Implementation in the program "1C: Salary and Personnel Management 8"

Surcharges for combining professions are implemented using the Plan of types of calculation "Basic accruals of organizations".

If the combination can take place for quite a long time (it is not planned to hold this position in the near future), then we propose to calculate this accrual using the formula: Salary of the combined position * Percentage * Number of days worked / norm of days

The percentage is assigned by the document "Entering information on planned accruals to employees of the organization." The number of days worked is determined again according to the time sheet.

If the combination is of a short-term nature, i.e. incomplete month (for example, work for a sick employee or an employee who has gone on vacation), the formula is used:

Salary of the combined position * Percentage * Number of days of absence of the employee according to the time sheet / Norm of time in days.

The percentage and salary of a combined position, the number of days of absence of an employee are assigned by the document "Entering information on planned accruals to employees of the organization."

Temporary replacement

Another example is temporary substitution. That is, the performance of duties for a temporarily absent employee (usually a higher one), caused by production necessity. Usually assigned by order.

Implementation in the program "1C: Salary and Personnel Management 8"

Payment for temporary substitution is reflected in the Plan of types of calculation "Basic accruals of organizations". We propose to introduce a new type of calculation with the addition of the following formula:

Formula: (Salary of the person being replaced - salary of the deputy) * Number of days of absence of the person being replaced according to the time sheet / Norm of time in days.

The measure "Time in days for manual entry" was created with the following parameters:

Assigned by the document "Entering information on planned accruals to employees of the organization", which indicates the salary of the substituted, the salary of the deputy, the number of days of absence of the substituted according to the time sheet.

Bonus for excellence

The bonus for classiness (for example, after passing advanced training courses) can be assigned in the form of a bonus in the amount of the rate for the day worked. The extra charge for classiness to drivers is very common. This allowance established by local acts of the organization, labor and (or) collective agreement; in budgetary organizations, it is established by the Government of the Russian Federation, state authorities of the corresponding subject of the Russian Federation, local governments (Article 144 of the Labor Code of the Russian Federation).

Implementation in the program "1C: Salary and Personnel Management 8"

In the Plan of types of calculation "Basic accruals of organizations" the following formula is used:

Fixed amount * Worked days in a month.

A fixed amount is set as a tariff category in the directory Tariff categories, days worked - according to the time sheet. Let's consider another case. For example, the premium for classiness for drivers is:

For 2nd grade - 10%

For 1 class - 21%

Suppose that the employee has a second-class qualification, and it is 20,000 rubles. Suppose he did not work all the prescribed 184 hours a month, but 160, and the remaining 24, for reasons beyond his control (for example, a breakdown), participated in other work at the enterprise. Then his allowance will be 1,739 rubles: 20,000 (tariff rate) * 160 (production in hours) * 10% (percentage of the premium for class) / 184 (norm of hours per month). Thus, in the case where the allowance is expressed as a percentage, the following formula is used:

Salary/Normal hours*Worked hours per month*Percentage

Percentage and salary are assigned by the document "Entering information on planned accruals to employees of the organization." The number of hours worked (days can also be used) is determined according to the time sheet.

Order matters

When calculating wages, it is important to adhere to a certain chronology of the creation of accruals. Since many types of accruals are based on others, it is necessary that when they are entered, follower accruals can be assigned to leaders that should already exist. Experience suggests the following procedure for creating accruals: 1. Entering information about planned accruals,
2. Entering information about one-time charges,
3. Bonuses for employees of the organization,
4. Calculation of leave for employees of the organization,
5. Payment for sick leave,
6. Entering timesheets / Absence for an unexplained reason. After entering all of the above documents into the program "1C: Salary and Human Resources Management 8" (rev. 2.5), you can use the document "Payroll to employees of the organization" to correctly and quickly calculate all charges for the month, as well as correctly calculate the personal income tax due, taking into account deductions. And then quickly and accurately calculate the UST and form labor costs.

At the beginning of the calendar year, the accountant needs to verify the rates of insurance premiums approved for the company by current legislation. It is no secret that with the current level of accounting automation, errors occur only if incorrect information has been entered into the system. Below we will consider how to check the established rates of insurance premiums in 1C and, if necessary, make adjustments.

Where to look for tariffs in 1C

From January 1, 2017, the Tax Code of the Russian Federation (Part Two) was supplemented by Chapter 34 "Insurance Contributions", which establishes, in addition to payers and the object of taxation, also the amount of insurance premiums. After checking the tariffs set for your company, you can go directly to the 1C system menu "References / Salary settings / Classifiers / Insurance premiums".

In the window that opens, you will see the tabs:

• Insurance premiums, income discounts;
• Types of income from insurance premiums;
• The maximum value of the base of insurance premiums;
• Tariffs of insurance premiums.

We are interested in the last tab "Insurance premium rates". Here is a list of types of tariffs established by the current legislation. Using the ability to search for the type of tariffs, we find an individual tariff for your organization, for example, for an agricultural producer organization that pays the unified agricultural tax.

By double-clicking on the cell with the tariff size, we will see a pop-up window that allows you to edit the size of the established tariffs.

You can sequentially select the period for which the rate is applied, the type and size of the rate. Insurance premium rates include contributions to pension, social and medical insurance. For the current year, they are set respectively at the following rates: 22%, 2.9% and 5.1%. If discrepancies are found, you can easily edit the amount of insurance premiums.

In addition to the specified method, the setting of insurance premiums in 1C can also be set through the menu "Administration / Accounting settings / Salary settings". Next, we find the already known subsection “Classifiers / Insurance premiums”.

Setting the amount of insurance premiums is done in the same way as described above.

Setting up a contribution to the Social Insurance Fund from the National Assembly and occupational diseases

Important! In accordance with the Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55, organizations are required to confirm the main type of economic activity for the previous year. To do this, you must submit the following list of documents to the territorial department of the FSS:

• Application for confirmation of the main type of economic activity;
• Certificate-confirmation of the main type of economic activity;
• A copy of the explanatory note to the balance sheet.

You will find the forms of these applications on the official website of the FSS in the section "Information for employers (reporting forms, forms)".

Based on the information provided, the FSS sets the contribution rate from the National Assembly and occupational diseases for the next financial year.

After receiving the specified certificate, the accountant needs to go to the menu “Administration / Accounting settings / Salary settings”.

At the bottom of the window that opens, find the "Setting up taxes and reports" tab. In the list of lines on the left, the cursor must be placed on the line "Insurance premiums". The ability to edit insurance premiums against industrial accidents will be activated.

If necessary, by clicking on the "Additional contributions" cell, you can select a list of positions with individual insurance premiums. Also, 1C allows you to enter additional positions on your own.

It is possible to set up the contribution rate for accidents and occupational diseases in another way, through the menu “References / Payroll settings / Payroll accounting settings” and then on the already known tab “Taxes and reports settings”.

staffing- This is a regulatory document of the organization that determines its structure, staffing and number. It contains a list of structural divisions of the organization, the names of positions, information on the number of staff units, types and sizes of the main accruals of staff units.

The staffing table is an effective tool for the personnel service of an enterprise, it allows you to fix the structure of the enterprise, the system of remuneration of employees, the size of allowances, and also track the availability of vacancies in the organization.

Consider how to work with staffing in the program 1C Salary and Personnel Management 8, edition 2.5.

The use of staffing in the program 1C Salary and Personnel Management 8.

Setting the use of staffing in the accounting parameters.

First of all, you need to set up staffing control when entering personnel documents.

To do this, in the accounting parameters (the "Enterprise" tab of the user's desktop, the "Accounting settings" link), on the "Personnel accounting" tab, check the "Control according to the staffing table during personnel changes" checkboxes:

We can separately configure the control of the number of bets and their size - the corresponding checkboxes are used for this.

It is convenient to turn on staffing control when personnel orders and the staffing itself have already been entered into the database, everything is verified and corresponds to each other. When control is enabled, the system will not allow posting personnel documents that do not correspond to a free staff unit or rate.

Schedule setting.

The staffing table is stored in the information register. Before starting to fill it out, it is necessary to completely fill out the directories "Subdivisions of organizations" and "Positions of organizations".

You can open the "Staffing" information register by clicking on the "Staffing" link on the "Enterprise" tab of the user's desktop or from the main menu of the program -> "Personnel Accounting" -> "Staffing".

The "Staffing" register form will open. Let's consider it in more detail.

On the left is a table in which the reference book "Organizational subdivisions" is displayed in the form of a structure. On the right is a table that displays a list of staff units.

When the button "By subdivision" is pressed, the table shows the staff units of the subdivision on which the cursor is located. If the button is not pressed, all records will be displayed, regardless of the cursor position.

By clicking the "Fill" button, you can fill in the "Staffing" register according to the current staffing (that is, according to the current personnel documents entered into the system).

Entering a new staffing unit.

To enter a new record about a staff unit, the "Add" button is intended.

A form for entering a new staff unit will open:

As you can see, the obligatory details for recording are the unit and position. It is also necessary to indicate the date of validity of the staffing line. By default, the current date is substituted.

The "Tariff rate" section indicates the number of rates, the rate fork (minimum and maximum rates), as well as the type of rate: monthly, daily or hourly.

Additionally, the working conditions are indicated (special working conditions will apply for this staff unit) and the work schedule.

In the "Supercharges" table, allowances for a given staff unit are entered (for this, it is necessary that the corresponding types of calculation be preliminarily configured).

Details for describing the requirements for the position are located on the "Additional" tab. It is not required to fill out.

Let's return to the form of the register.

When you click the "History" button, a column with dates appears in the "Employment Units" table.

So you can track the history of changes in the staff unit.

For example, in our case, from 01/01/2009, the staffing line with one rate "Deputy General Director" was in effect, and from 01/01/2010 there was a change in the staffing table: another deputy rate was introduced.

Changes in the number of staff units are introduced by copying the line and changing the number of units and the effective date of the staffing line. If it is necessary to remove the regular unit altogether, then this line is copied and the number of units = 0 is set.

By clicking the "Print" button from the staffing form, you can print reports:

standard form T-3 "Staffing", staffing (indicating the employee occupying the staffing unit), and analysis of the staffing table, in which you can see the number of staff positions and the number of vacancies.

Thus in the program 1C Payroll and Human Resources 8 organized work with staffing.

Starting from version 2.5.8 in the "Salary and Human Resources" configuration, additional settings for payroll algorithms have been implemented, allowing you to determine the method of converting the monthly salary into an hourly rate and the taxation method for deductions for unworked vacation. How these settings work is described in this article by A.V. Yarvelyan, Sea Data CJSC.

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Settings for payroll algorithms

Accounting in the economic programs of the company "1C" is implemented in strict accordance with the current legislation of the Russian Federation. However, often at the legislative level, some situations are not clearly spelled out, and the tax authorities interpret them ambiguously. In this case, users are given a choice, which should be fixed in the accounting policy.

In particular, such ambiguous moments were and remain the procedure for recalculating the monthly salary into an hourly tariff rate and the procedure for taxing employee income when deducting for unused vacation upon dismissal.

Starting from version 2.5.8 of the "Salary and Human Resources" configuration, it implements the ability to select one of two algorithm options for each of the situations listed above. On the "Settings of payroll algorithms" form, called from the "Settings of payroll calculation" submenu, you can specify the method of recalculating the salary into an hourly rate and the method of accounting for deduction for vacation used in advance for tax purposes (see Fig. 1).

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Converting monthly salary to hourly rate

For an employee whose form of remuneration is a salary, the need to calculate the amount that he would earn per hour arises, in particular, in the case of payment for his work on holidays and weekends, when paying for work in overtime, in the evening and at night.

This calculation can be done in the following ways:

• by determining the average monthly number of hours per year and dividing the salary by the average monthly number of hours;
• by dividing the salary by the rate of hours according to the schedule in the current month.

Using the first method is preferable, since in this case, during the year for each employee, an hour of work on holidays, as well as overtime, evening and night hours, will cost the same - it will not depend on the number of days off and holidays in the month of calculation. Such an algorithm is recommended by the Ministry of Labor (see letter No. 1202-21 of July 9, 2002). However, the choice of calculation algorithm is at the discretion of the employer. It is recommended to fix the chosen calculation procedure in the collective agreement.

In the "Salary and Human Resources" configuration version below 2.5.8, only the first calculation method was implemented. Now, depending on the option selected in the settings of the payroll calculation algorithms, you can use any of the specified methods.

If it is established for the enterprise that when recalculating the monthly salary into an hourly rate, the monthly norm of time according to the employee's schedule is used, then the value of the hourly tariff rate is determined as the quotient of dividing the employee's salary by the norm of time in the month.

The norm of time in a month is determined by the schedule. In the system, the employee is necessarily assigned the main work schedule by personnel documents - when hiring or personnel transfer. When determining the norm of time, the employee's schedule is used on the date of accrual (for example, on the date of going to work on a holiday).

The norm of time in a month according to the selected schedule can be seen in the form of the "Work Schedules" reference book in the "Calendar" section. If you need to find out the time norm for this chart for another month, just select the desired month on the command panel of the table (see Fig. 2).

Rice. 2

In addition to the main work schedule, an employee can be assigned an individual schedule. Such a schedule is appointed once a month in cases where it is necessary to clarify the employee's time norm or when the work schedule is determined very late. You can assign an individual schedule to an employee using the document "Entering individual organization work schedules". In the same document, you can see the final norm of time in a month for an employee (see Fig. 3).

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It is obvious that the individual schedule has a higher priority in determining the monthly norm of time than the main schedule. Therefore, when calculating the hourly wage rate of an employee, the hourly rate according to his individual schedule is used, and if one is not entered in a given month, the time rate according to the main schedule is used.

A feature of calculating the hourly rate from salary using the monthly norm of time according to the employee's schedule is that in each month the hourly rate may be different from previous calculations. This is due to the fact that even with a five-day week, the number of working days is not the same from month to month - it is influenced by the length of the month and holidays, not to mention shift work schedules.

With this calculation, for an employee with a 40-hour work week and a salary of 6,000 rubles, the hourly wage rate in July will be 6,000: 184 = 32.609 rubles, and in January 6,000: 144 = 41.667 rubles.

Average monthly number of hours per year = Salary amount: [ P x K1 + (P - 1) x K2 ] : 12

where
P - the duration of the daily shift;
K1 - the number of working days in a year;
K2 - the number of pre-holiday days in a year.

In this case, the duration of the daily shift is calculated as the result of dividing the established duration of the working week (in hours) by five days.

The duration of the working week is set in the work schedule assigned to the employee in the "Hours per week" field. The average monthly number of hours per year for the three standard options for the duration of the working week can be viewed by printing a regulated production calendar. Information about the average monthly number of hours is located in the bottom, fifth, table of the printed form (see Fig. 4).

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When using such an algorithm, for example, for an employee with a 40-hour work week and a salary of 6,000 rubles, when calculating the payment for work on a day off in 2008, regardless of the date of entry to work, the hourly wage rate will be:
6,000: 168.08 = 35.697 rubles.

Taxation on withholding for unworked vacation

Withholding for vacation used in advance is another issue that is not fully regulated by law. In detail, the ambiguities relating to this moment have already been discussed on our website (see the article "Deductions upon dismissal for the leave provided" in advance ""). In particular, the legislation does not clearly define whether the tax base for personal income tax and unified social tax should be reduced by the amount of withholding upon dismissal for vacation used in advance.

Some experts believe that when solving this problem, it is necessary to be guided by the provisions of Article 78 of the Tax Code of the Russian Federation "Offset or refund of amounts of overpaid tax, dues, penalties, fines", that is, the employee should be refunded income tax from this amount, as well as recalculated UST.

However, others, referring to Articles 210 and 236 of the Tax Code and Article 137 of the Labor Code, are of the opinion that upon dismissal of an employee and deduction of unworked vacation days from him, the amounts of personal income tax and unified social tax are not recalculated.

As for the reflection of this deduction in accounting, by letter dated 10.20.2004 No. 07-05-13 / 10, the Ministry of Finance of Russia proposes to reverse (by the red reversal method) the debit of the accounts for recording production costs and the credit of the account for recording settlements with personnel for payment for the specified amount labor.

The "Salary and Human Resources" configuration, starting from version 2.5.8, allows you to take into account deduction for unworked vacation for tax purposes in two ways:

• as a withholding (for example, alimony), that is, not to reduce the tax base;
• as an accrual with the opposite sign, that is, "red", reducing the tax base.

To specify how this deduction is accounted for, select the appropriate item in the "Settings for payroll algorithms" form. Registration of deduction for unworked leave is carried out by the document "Calculation upon dismissal of an employee of organizations".

In the case when the first item is selected: "Does not reduce taxes and contributions", when posting the document "Calculation upon dismissal of an employee of organizations", deduction is registered using the calculation types "Deduction for unworked vacation days by calendar days" or "Deduction for unworked vacation days by calendar days" six-day period" of the plan of types of calculation "Deductions of organizations". At the same time, like any other withholding, it does not have any effect on the bases for personal income tax and unified social tax.

On the payslip, the deduction appears in the "Deducted" section. When generating postings, a "black" posting is created, the reverse of the posting generated when accruing vacation pay.

In the event that the second option is selected: "Reduces taxes and contributions", when posting the document "Calculation upon dismissal of an employee of organizations", the deduction is recorded by the calculation types "Deduction for unworked vacation days on calendar days" or "Deduction for unworked days of six-day vacation" plan of types of calculation "Additional accruals of the organization".

As for any accrual from this plan of types of calculation, methods for taxing personal income tax, unified social tax, contributions for accident insurance, and the procedure for inclusion in labor costs are set for it. In accordance with these settings, the amount of withholding for vacation used in advance will affect the tax bases for personal income tax, unified social tax, FSS NS, income tax (Fig. 5).

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The amount of personal income tax from withholding for unworked vacation is calculated, as usual, by the document "Payroll of an employee of the organization", the refund of the excessively withheld amount of tax is made for the same month as the deduction itself. In the payslip, the deduction amount is displayed in the "Accrued" section as a negative amount. In the UST Calculation document, the withholding amount is displayed on the Additional Charges tab and affects the calculation of the tax amount in accordance with the settings specified in the calculation type. If the UST tax base is negative, the tax amounts are considered to be zero.

When generating accounting entries using the document "Reflection of wages in regulated accounting", excessively withheld amounts of personal income tax and contributions for accident insurance, as well as vacation pay for non-worked days, are reversed (see Fig. 6).

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If the employee did not quit immediately after the vacation, and the salary accrued to him is enough to compensate for the amount of deduction, only one “red” entry will be among the entries - for the amount of the deduction itself.

In conclusion, we note that the values ​​of the settings specified in the "Settings of payroll algorithms" form are stored in the information register "Variants of built-in payroll algorithms". This register is non-periodic, and therefore, after changing the settings in all documents, including those edited retroactively, the hourly rate or deduction for unworked vacation will be calculated according to the rules corresponding to the current setting.

It should also be noted that the settings of payroll algorithms are set for the enterprise as a whole - that is, simultaneously for all organizations of the enterprise. It is not possible to change the setting, for example, for only one enterprise organization.