Automation of payroll accounting. Automation of payroll accounting Calculation of salaries, taxes and contributions for the month

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Automation of payroll accounting. Automation of payroll accounting Calculation of salaries, taxes and contributions for the month

General information about the program

Program system "1C:Enterprise 8.1." includes a platform and application solutions developed on its basis for automating the activities of organizations and individuals. The platform itself is not a software product for use by end users, who typically work with one of many application solutions (configurations) developed on the platform. This approach allows you to automate various types of activities using a single technology platform.

The flexibility of the platform allows you to use 1C:Enterprise 8.1. in a wide variety of areas:

· automation of manufacturing and trading enterprises, budgetary and financial organizations, service sector enterprises, etc.

· support for operational management of the enterprise;

· automation of organizational and economic activities;

· maintaining accounting records with several charts of accounts and arbitrary accounting measurements, regulated reporting;

· ample opportunities for management accounting and analytical reporting, support for multi-currency accounting;

· solving problems of planning, budgeting and financial analysis;

· payroll and personnel management;

· other areas of application.

“1C: Salary and Personnel Management 8” is a mass-produced program for comprehensive automation of payroll calculation and implementation of personnel policies of enterprises and organizations. It is successfully used in personnel services and accounting departments, as well as in other departments whose task is to organize the efficient work of personnel.

The standard application solution “1C: Salary and Personnel Management 8” is a tool for implementing the personnel policies of enterprises, as well as for automating various enterprise services in several areas.

Application solution "1C: Salary and Personnel Management 8" automates the solution of the following tasks:

· payroll preparation;

· management of financial motivation of personnel;

· calculation of taxes and contributions from the wage fund regulated by law;

· reflection of accrued wages and taxes in the costs of the enterprise;

· management of cash settlements with personnel, including depositing;

· personnel accounting and personnel analysis;

· automation of personnel records management;

· planning of personnel needs;

· providing business with personnel;

· management of competencies, training, certification of employees.

Basic accruals of the organization

The program provides automatic calculation of wages and related taxes and fees in accordance with current legislation. The entire complex of labor-intensive settlements with personnel is fully automated, starting from entering documents on actual production, payment of sick leave and vacations, and ending with the generation of documents for payment of wages and reporting to state regulatory authorities.

Payroll calculation is carried out in stages (Fig. 2.1.).

Rice. 2.1. Payroll steps

From time to time, semi-permanent personnel records information is entered into the information base, which is subsequently used in calculations of accruals and deductions.

Within a month, documents are entered that characterize the performance of each employee, as well as other documents and information that affect accruals and deductions - sick leave and other documents.

After the end of the period, the actual calculation of wages and related taxes and contributions is carried out.

Based on the results of this calculation, data on the amounts to be paid to employees is generated.

The program contains a large number of predefined types of charges and deductions (Fig. 2.2.). The system implements almost all types of accruals and remuneration used in self-supporting enterprises:

· At a monthly tariff rate;

· At a monthly hourly rate;

· At a monthly tariff rate by day

· At an hourly rate;

· At the monthly tariff rate from the reverse;

· Percentage;

· Fixed amount;

· According to the monthly calculation indicator by day;

· By average earnings;

· According to average earnings for vacation;

· Based on average earnings for sick leave.

Fig.2.2. Basic accruals of the organization

Organizational retentions

The plan of types of calculation of deductions of organizations (Fig. 2.3.) is intended for storing types of calculation of deductions from employees of organizations.

It contains predefined calculation types that can be used without additional configuration. If necessary, you can add new types of calculation to it if the predefined ones are not enough to carry out deductions from employees.

Fig.2.3. Organizational retention

The description of the type of calculation is carried out in the form of a dialogue. Each type of deduction calculation is assigned a name and code.

To keep wages accounting, you can use the 1C software product. But what does payroll automation look like in 1C? How to keep track of salaries in complex automation? And how is the statement generated, according to which the salary will be paid? Below we will find out the answers to these questions.

Preliminary operations

Before paying out money, you must complete preliminary operations. Preliminary payroll automation in 1C looks like this:

Introduction of personnel orders. First, you need to enter all the information about the company's employees. To do this, open the 1C software product, select the “Personnel” line, and then the “Accounting Documents” line. Enter all the necessary information. To check orders, open the “Accounting Documents” journal.
Introduction of additional payments. Now you need to enter regular and irregular additional payments (various bonuses, bonus payments, and so on). To do this, open the “Salary” menu, then click “Information” and “Enter information”.

Note! If the salary differs from the average monthly earnings (for example, in the case of vacation), then you need to independently calculate the amount of the vacation salary, and then enter this information into the order.

Accrual

Now you need to create a special document according to which the salaries of your employees will be calculated. To do this, open the “Salaries and Personnel” tab, click “Create” and “Calculation of salaries to employees” - a special menu will open that needs to be filled out:

In the “From” column, indicate the accrual date (you must indicate the last day of the accounting month).
Click “Fill” and select the desired filling method. If you clicked the “By planned accruals” item, then your document will be filled out in accordance with all the planned accruals that you specified when creating orders. You can also click the “List” line - then the document will be filled with charges that correspond to the specified parameters.
Create the wiring. To do this, click “Perform” and wait until the operation is completed. You can check the results using the “Results” button.
Complete your insurance premiums. To do this, click the “Add” and “Calculation of contributions from the payroll” buttons (payroll is the wage fund). Now indicate the exact month for which taxes will be calculated - to do this, in the “For” column, mark the appropriate month. Don't forget to appoint a responsible person. Make sure that the name of the relevant company is entered in the "Organization" column.
Generate tax deduction entries. To do this, click the “Post” button, mark the corresponding tax document and wait until the operation is completed. You can also check the results using the “Results” button.

Formation of the statement

Comprehensive automation of payroll also includes the generation of the corresponding statement:

To do this, you will need to create a special accounting document called the “Payment Statement.”
To do this, click the “Add” button and select the desired item - a special menu will open that needs to be filled out.
In the “From” column, indicate the date the statement was compiled.
In the “Accrual month” section, select the appropriate month. Let's say you need to submit a statement for December 2017 - in this case, indicate the date 12/01/2017.
Now you need to specify the payment method. To do this, in the “Payment method” item, select either “Through the cash register” (in the case of cash withdrawal) or “Through the bank” (in the case of transferring money to the card).
Click “Fill” and specify the filling method. There are 2 options. In the case of “For debt at the end of the month,” the statement will be filled out in accordance with the accounting documentation at the end of the accounting period. In the case of “List of employees”, the statement will be filled out in accordance with the specified parameters.
Click "Calculate" and wait for the operation to complete. A special table will be generated containing information about the employees. This data must be checked and corrected if an error is found.

Conclusion

Now you know what automation of payroll calculations looks like in 1C. Let's summarize. To transfer the entire amount of money, you need to enter information about personnel orders, as well as information about additional payments. Then you need to create and execute a special document called “Calculation of salaries to employees.” At the final stage, you also need to create an accounting sheet, which will indicate information about employees and their salaries for a certain accounting period.

Watch the video instructions to find out more information about paying salaries and automating HR records in 1C.

Payroll in 1C 8.3 Accounting step by step

“1C: Salary and Personnel Management 8.0” is a mass-produced program for comprehensive automation of payroll calculation and implementation of personnel policies of enterprises and organizations. It is successfully used in personnel services and accounting departments, as well as in other departments whose task is to organize the efficient work of personnel.

“1C: Salary and Personnel Management 8.0” is a ready-to-use solution that takes into account legal requirements, the actual practice of enterprises and global trends in the development of methods of motivation and personnel management.

Application solution "1C: Salary and Personnel Management 8.0" automates the solution of the following tasks:

payroll preparation;

management of financial motivation of personnel;

calculation of taxes and contributions from the wage fund regulated by law;

reflection of accrued wages and taxes in the costs of the enterprise;

management of monetary settlements with personnel, including depositing;

personnel accounting and personnel analysis;

automation of personnel records management;

personnel needs planning;

providing business with personnel;

management of competencies, training, certification of employees;

effective personnel employment planning.

The subject area automated by the application solution “1C: Salary and Personnel Management 8.0” is illustrated by the following diagram.

Scheme 2.1 – Subject area

The program allows you to keep records in a single information base on behalf of several organizations - legal entities, as well as individual entrepreneurs, who, from the point of view of business organization, constitute a single enterprise.

The program maintains two types of accounting in parallel: managerial and regulated. Management accounting is maintained for the enterprise as a whole, and regulated accounting is maintained separately for each organization.

The program “1C: Salary and Personnel Management 8.0” will be useful to all employees of the enterprise without exception.

Management will have full control over what is happening, set the structure of the enterprise and its constituent organizations, analyze personnel composition, and make management decisions based on complete and reliable information. Powerful analytical reports provide the user with information in arbitrary sections.

The HR department will receive a valuable tool for automating routine tasks, including surveying and preparing reports on employees with various selection and sorting conditions.

Employees of the enterprise will be confident that at any time they will be able to quickly receive the certificates they need, information about their vacation, personalized accounting data in the Pension Fund, etc.

Submitting regulated reporting to government agencies will become a much less labor-intensive process. This is especially true for information for personalized accounting of the Pension Fund (SZV-4, ADV-11) and reporting on personal income tax (2-NDFL).

“1C: Salary and Personnel Management 8.0” was created on the new generation technology platform “1C: Enterprise 8.0”, which provides high flexibility, customizability, scalability, performance and ergonomics of application solutions. The software product delivery package includes a standard configuration “Salary and Personnel Management”.

For the purpose of accounting, the joint work of the 1C: Salary and Personnel Management 8.0 program with the 1C: Accounting 8.0 program is ensured.

The application solution automates almost all types of wage calculations used in self-supporting enterprises, and related deductions, taxes and contributions. The main forms of remuneration have been implemented: time-based (using monthly, daily and hourly tariff rates) and piece-rate forms of remuneration, as well as their options - time-based bonus and piece-rate and bonus forms of remuneration.

To use time-based wages for an employee, it is enough to indicate the amount of wages and the schedule according to which the time worked will be taken into account when hiring him.

If, as a result of personnel changes, the employee’s work schedule changes, then such events must be documented in the information base.

There is no need to specifically keep track of hours worked. The actual time worked will be calculated as the amount of planned time that the employee was supposed to work according to the schedule, minus documented deviations from this schedule when the employee was absent during the working hours specified in the schedule, for example, due to vacation or illness.

When paying piecework, in order to calculate the amount of earnings, it is necessary to register the employee’s actual output monthly with special documents - piecework orders. But the work schedule is also required to be specified, since it is used in some other calculations.

Time tracking

Work schedules used to record time worked can be of the following types: five-day, six-day, shift and, in addition, individual.

The configuration must indicate the length of the working week and working hours: work intervals during the working day or shift, excluding lunch breaks. For example, for a 40-hour work week and a five-day work schedule, working hours could be from 8-00 to 12-00 and from 13-00 to 17-00 (here it is assumed that the lunch break takes place from 12-00 until 13-00).

The configuration supports summarized working time schedules, as well as reduced working time schedules.

The current work schedule calendar is automatically filled in, taking into account national holidays, which reflects working days, shortened pre-holiday days and postponed rest days. A list of national holidays is also stored in the information database.

It is possible to enter detailed and/or summary time sheets as primary documents, the data of which is further used when calculating wages; in this case, the time worked is determined according to the timesheet data; existing work schedules will be used only to determine the standard amount of working time.

When generating a time sheet according to form T-13 in the absence of data on wage calculations, data on the absence of employees registered in the “personnel” accounting loop is used.

Accruals and deductions

All accruals of the organization are combined into two large groups:

Basic accruals are accruals characterized by duration over time, i.e. having a validity period (payment at tariff rates, payment for periods of employee absence, etc.).

Additional accruals are accruals characterized by one accrual date, for example bonuses or dividends. These accruals, however, may be calculated on the basis of amounts previously accrued under the main accruals.

Each type of accrual is characterized by a calculation method and other parameters.

The configuration contains a sufficient set of predefined types of charges and deductions. In particular, accruals are provided for several types of vacations and several types of downtime during working hours, alimony deductions, etc. But users can add an unlimited number of their own types of accruals and deductions with all the calculation methods for accruals (deductions) provided in the configuration.

Basic charges can be calculated in the following ways:

at the tariff rate (monthly, daily or hourly) for the actual period of accrual;

piecework for the actual period of accrual validity;

fixed amount;

according to average earnings for vacation by calendar days;

according to average earnings for vacation when calculated from working days;

based on average earnings for calculating temporary disability benefits;

according to average earnings (for example, to pay for business trips);

additional payment up to average earnings;

as a child care benefit up to 1.5 years old;

as a benefit for caring for a child up to 3 years old

Additional charges can be calculated in the following ways:

percentage (of the amounts accrued according to the specified basic accruals);

a fixed amount.

Deductions can be calculated in the following ways:

percentage (of the amounts accrued according to the specified basic accruals);

for withholding under executive documents (i.e. with a preliminary reduction in the amount of basic charges by the amount of taxes);

a fixed amount.

You can indicate that the main or additional accrual is income in kind. Income in kind, for example, includes travel tickets issued to employees of an enterprise. Income in kind differs from income in cash in that they are not taken into account in monetary settlements with employees.

Payroll calculation procedure

After entering information into the information base about the current output of employees, about deviations from the work schedule (including hourly absenteeism), about one-time accruals and deductions, you can actually calculate wages and related accruals.

To calculate salaries, the document “Payroll for employees of organizations” is used.

To perform the calculation, the user should create a new document and indicate the most general parameters of the calculation: month of payroll, organization, etc., after which the remaining actions - filling out the tabular part of the document and the calculation itself - can be performed automatically. Moreover, all deductions will be automatically calculated: personal income tax, amounts of loans for which the repayment period has come, alimony, etc. The calculated deductions will be reflected in the corresponding tabs of the tabular part of the document. The user can change the results manually, after which subsequent calculations will use the user-corrected results without automatic recalculation. If the user changes his mind, he can remove this protection and automatically recalculate the settlement records.

The configuration automatically copes with complex situations when information about the reasons for an employee’s absence is entered several times. When an employee’s absence is registered for an unknown reason, no salary will be accrued for the period of absence, but if he later brings sick leave for this period, then the next time he pays his salary, he will be paid sick leave for the days of illness. You can enter accruals relating to previous months. Calculation of paid amounts with rounding has been implemented.

The configuration makes it possible to divide the work of calculating wages into the following stages: first, data on the main and additional accruals of employees is entered into the information base; then data on repayment of employee loans is entered; at the next stage, personal income tax (NDFL) is automatically calculated; Other deductions are calculated last. Each stage can be documented in a separate “Payroll” document. This procedure for calculating wages can be convenient for large organizations where several employees of the payroll service are involved in calculating wages.

Another possible principle of dividing payroll work, which is supported in the “Salary and Personnel Management” configuration, is by department. Individual users - payroll clerks - are assigned responsibilities for calculating salaries in specific departments and entering this information into the information base. If you specify a biller when generating documents, then the tabular part will automatically include employees of only those departments that are serviced by the selected biller.

It is possible to automatically calculate wages for the first half of the month, taking into account the data entered at the time of calculation on deviations and actual output of employees.

Payment of wages

To prepare salary payments, the document “Salaries for payment by organizations” is used.

The document is generated and filled out automatically. The document provides for the possibility of registering the payment of wages through the organization’s cash desk, as well as by non-cash transfer of wages to employees’ bank accounts. The configuration ensures the generation of all paper printed forms related to the calculation and payment of wages: pay slips, pay slips, etc. For organizations where it is not customary to use a common pay slip to register wage payments, a mechanism is provided for the group generation of expense cash orders (one per each employee) directly from the document form. Additionally, it is possible to automatically transfer information about created cash and register accounts to the “Enterprise Accounting” configuration information base.

The configuration contains the necessary tools for accounting for deposited wages. Transfer of salaries to employee card accounts. To distribute salaries transferred to the bank among employees’ card accounts, a special information exchange mechanism developed by 1C together with Sberbank of the Russian Federation is proposed . Data exchange on transferred salary amounts occurs using XML files. To read information from the received file, to generate a file intended to be sent to the bank, special processing is used in the “Salary and Personnel Management” configuration.

The proposed mechanism allows you to electronically transfer to the bank the information necessary to open employee card accounts, receive confirmation from the bank of their opening with the necessary parameters of the card accounts of the organization’s employees, and then organize regular crediting of salaries to the card account.

Modern ergonomic interface application solution "1C: Salary and Personnel Management 8.0" makes available the service capabilities of "1C: Enterprise 8.0":

universal tools for working with printed forms of documents with the ability to send documents by e-mail;

universal group processing of directories and documents;

connecting external processors and restricting access to their use;

connection of additional printed forms in documents;

connecting additional processors for filling out tabular parts of documents;

setting a ban date for changing data;

user administration tools in 1C:Enterprise mode;

means of dividing access to data by user workstations (roles).

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Introduction

payroll accounting automation

One of the central places in the entire accounting system at an enterprise is the accounting of labor and wages. The problems of labor and wage accounting are also relevant because they are encountered at every enterprise (organization). It may not have fixed assets on its balance sheet, may not engage in foreign economic activity, may not acquire material assets, etc., but issues related to labor relations will always arise, regardless of any form of ownership and type of activity.

Whatever the form of the enterprise, whatever activity it is engaged in and no matter how many people work in the organization or institution, it is necessary to keep labor records, calculate wages, and make settlements for wages with personnel, budgets and extra-budgetary funds. In the current conditions, all this is impossible without automated processing of credentials; in the end, it is becoming strictly regulated that reporting forms must be submitted to the relevant authorities in electronic form.

The relevance of the study of the problem posed lies in the fact that every day an accountant faces a lot of questions regarding labor and wages. Problems of labor and wages are also relevant because they are encountered at every enterprise. An enterprise may not have fixed assets on its balance sheet, may not engage in foreign economic activity, may not acquire material assets, etc., but issues related to labor relations will always arise, regardless of any form of ownership and type of activity.

If previously PCs were used primarily to facilitate voluminous arithmetic work and in individual areas in the accounting department, now it is more expedient to conduct accounting at an enterprise in an automated system with the creation of a common database and the ability to transfer information from one subsystem to another and the formation of a consolidated database for compiling reporting.

Properly processed and systematized information is, to a certain extent, a guarantee of effective management of enterprises and the state as a whole. Such systematization and the ability to conduct economic and financial analysis at any time are ensured by automation of accounting.

The object of the study is automated accounting for the accrual and payment of wages.

The purpose of the study is to study the automation of the payroll process.

To achieve this goal, the following tasks were set in the work:

Outline the theoretical aspects of complex automation of accounting;

Consider the basics of automating accounting for the calculation and payment of wages in the 1C: Accounting program;

Describe the automation of accounting for the accrual and payment of wages through the organization's cash desk.

The work uses methods of analysis, grouping, comparison and generalization.

The sources of the research are the works of domestic and foreign authors on the problems of automation of payroll calculation, its main functions, the basic principles of organization and regulation of wages.

1. Theoretical aspects of complex automation of accounting

1.1 The concept of an automated accountant’s workstation

An automated accountant's workstation (accountant's workstation) is an accountant's workstation equipped with a personal computer and application software packages that allow it to perform the professional functions assigned to it. As with manual technology for organizing accounting work, the accountant bears full personal responsibility for the entire accounting process, but, while continuing to perform traditional functions, he also acts as a computer operator, becoming a direct participant in the process of automated information processing. At the same time, the accountant can actively intervene in the process of solving data processing problems, independently generating information that allows making informed decisions.

An effective mode of operation of an automated workplace is its functioning within a local area network as a workstation. This option is especially appropriate when it is necessary to distribute information and computing resources between several users.

A more complex form is an automated workplace using a PC as an intelligent terminal, as well as with remote access to the resources of the central (main) computer or external network. In this case, several PCs are connected via communication channels to the main computer, and each PC can also operate as an independent terminal device.

In the most complex systems, workstations can be connected through special equipment not only to the resources of the main computer of the network, but also to various information services and general-purpose systems (news services, national information retrieval systems, databases and knowledge, library systems, etc. ).

The capabilities of the created workstations largely depend on the technical and operational characteristics of the computers on which they are based. In this regard, at the design stage of the automated workplace, the requirements for the basic parameters of technical means for processing and issuing information, a set of component modules, network interfaces, ergonomic parameters of devices, etc. are clearly formulated.

The synthesis of automated workplaces, the choice of its configuration and equipment for real types of economic and managerial work are of a specific nature, dictated by specialization, set goals, and volumes of work. However, any configuration of the workstation must meet general requirements regarding the organization of information, technical, and software.

The software, first of all, is focused on the professional level of the user, combined with his functional needs, qualifications and specialization. The user from the software environment should feel constant support for his desire to work in any mode, actively or passively. The priority of the user when working with equipment is undeniable.

The computer becomes an everyday tool for the accounting worker, organically fitting into the technology of his work. At the same time, the emphasis shifts from the formal and logical aspects of information processing to the decision-making process. This technology reduces the flow of paper, reduces the labor intensity of work performed, increases the professional level of workers and the comfort of their working conditions.

In addition to a personal computer, an accountant's workstation includes four main components: a set of programs for processing accounting information; training system (hypertext documentation system for the user; integrated hint system; system of bookmarks, indexes and help; system of examples, system of control and error detection); service tools for setting up automated workplaces (calculation algorithms, accounting and technological parameters, devices - printer, modem, scanner, ergonomics of screen forms, etc.) and operating automated workplaces (classifiers, reporting forms generator, database administrator, data reception/transmission tools through communication channels, copying and storing data, monitoring and control over the work of specific users, watches, calculator); methodological and legal support for automated workplaces.

In addition, the workstation is equipped with documentation and methodological materials on the use of programs, as well as regulations for performing work on information processing. The specific intensity of each component is determined by the tasks that are being solved at a given place. Workplaces in accounting can function autonomously or as part of a computer network.

In the offline operating mode, workstations are created to solve individual functional problems and cannot quickly use the entire information base of an economic object, and the exchange of information between different workstations is carried out using computer media. Working on the basis of computer networks allows you to organize data exchange between workstations via communication channels, combine the information space of the control object and organize access to it for any employee within the limits of his authority.

Each workstation is considered as an independent subsystem, and together they form a single whole. At the same time, the chief accountant has the opportunity to manage the process of solving functional problems and integrate the results of the work of individual accountants, promptly receiving generalized information for drawing up consolidated reports and making decisions. At the same time, the possibility of autonomous work of each accountant remains.

1.2 Organization of electronic information exchange (export/import of information, remote access to information) between configurations

Electronic data interchange is the computer-to-computer exchange of business, commercial and financial electronic documents, for example, orders, payment instructions, contract proposals, invoices, receipts.

Such data exchange ensures prompt interaction between trading partners (customers, suppliers, resellers, forwarders, etc.) at all stages of preparing a trade transaction, concluding a contract and implementing supplies.

At the stage of contract payment and funds transfer, electronic data interchange for commercial purposes can interact with the electronic exchange of financial documents service. Such interaction creates an effective environment for n buyers (clients) when performing all trade and payment transactions, namely:

online viewing of catalogs of trade offers, goods and services on the market;

interactive selection of the desired product/service, clarification of conditions (cost and delivery time, trade discounts, warranty and service obligations);

online ordering of goods/services or request for a contract proposal, approval and conclusion of a contract;

operational control of goods delivery;

receiving accompanying documents (invoices, invoices, delivery lists, etc.) by email;

confirmation of completion of delivery of goods/services, issuance and payment of invoices;

performing banking, credit and payment operations

In carrying out these operations, users of the electronic communications service must use appropriate telecommunications equipment, software and communication channels

The 1C company, with the support of technical specialists from Microsoft Corporation, has developed standards for the exchange of commercial information and the XML exchange scheme CommerceML. The use of open, generally accepted standards for electronic information exchange can significantly reduce the costs of organizing information interaction by unifying the exchange of commercial information between various organizations: both those operating in the Internet commerce market and those working in the field of traditional (offline) trade.

Electronic catalogs, price lists and documents accompanying the Order trade operation are prepared in the 1C:Enterprise 8 program systems in accordance with CommerceML standards.

Catalogs, price lists and documents accompanying the trade transaction Order, received electronically and complying with CommerceML standards, can be quickly loaded into the information database. This avoids time-consuming manual entry of large amounts of information.

The “Trade Management” configuration of the “1C:Enterprise 8” program system allows you to:

Generate commercial offers using the system itself based on the product range available in the information base

Publish commercial offers and catalogs on any Web storefront that supports CommerceML standards

Analyze the market based on processing structured information about the product, counterparties, prices, etc.

Prepare and send electronic documents in XML format understandable to most systems

Send Price Lists to organizations (clients, partners, etc.)

Management of distributed information bases (DIB) (1C<->1C) is a component of the 1C Enterprise program platform, developed by 1C. Allows you to create multiple information databases in a single information space. The exchange is carried out by uploading/downloading an external file in the Configurator mode.

The main condition is a single configuration for all databases. The advantages of this method are high speed, the possibility of two-way exchange and almost complete independence from the configuration version. The disadvantages include the fact that it is not possible to transfer individual documents or elements of directories, only the entire directory (or rather, changes made since the last exchange) or all documents of the selected type (for the same period).

The history of the emergence and development of electronic data exchange begins in the 60s, when the incompatibility of individual proprietary technologies for processing commercial data did not allow their integration into a single system that would provide comprehensive automation of international trade transactions.

1.3 Formation and provision of accounting information in electronic form by an external regulatory body

Russian organizations provide accounting reporting forms to government bodies - the inspectorate of the Federal Tax Service of Russia, territorial departments of the Pension Fund and the Social Insurance Fund, territorial bodies of state statistics, and certain categories of organizations - also to the territorial bodies of the Ministry of Finance, the Medical Insurance Fund, the Customs Committee, the Federal financial monitoring services and other organizations.

In addition to reporting, there is also a large volume of “feedback”: enterprises are interested in receiving answers to various requests, explanations on the application of legislation, and information about their personal accounts. The “reverse” flow of document flow is also formed by letters, guidance documents, and requirements of regulatory authorities addressed to enterprises. All these document flows are constantly increasing in volume.

In these conditions, the use of the traditional document management scheme - on paper - remains less and less suitable and justified. The data transmission channel, which is a person with a stack of papers, does not correspond to the state of the information systems located at the ends of this information channel, and limits their use. The use of outdated data transmission technologies makes it impossible to fully and efficiently use modern information technologies and requires enormous human and financial resources (printing reports on paper, and then “stuffing” the data by employees of regulatory authorities is a real Sisyphean task).

Submitting reports directly electronically reduces the labor costs of specialists; freeing them from routine operations; eliminating errors associated with transferring information from paper to electronic form; ensuring automated control over compliance with data presentation formats approved by regulatory authorities and, as a result, speeding up the reporting procedure.

However, the accountant still had to provide a copy of all data on paper (with a signature and a blue seal), while electronic reporting files were used solely to speed up the entry of information.

But this advantage was relative: there was no guarantee that the information on magnetic and paper media was completely identical. There was a possibility that the database of the authorities accepting reports would contain information other than legally significant paper media. Thus, employees of these bodies had to reconcile information, which did not take much less time than manual entry and created confusion in the data.

Today, reporting using telecommunication channels has undoubted advantages over all other methods of reporting and allows:

Save working time (information is sent directly from the accountant’s workplace to the regulatory authority at any time of the day);

Do not duplicate documents (no need to submit tax returns and financial statements on paper);

Avoid formal and arithmetic errors when filling out reports (use of automatic control according to control ratios approved by the Federal Tax Service of Russia before sending reporting forms);

Don't care about software changes;

Receive statements from your personal account without leaving the office (by sending information to the tax authority, the taxpayer will upon request receive an extract on the fulfillment of obligations to the budget).

Submission of reporting using telecommunication channels guarantees:

Receiving operational information (via telecommunication channels, regulatory authorities send information about current legislative and regulatory acts on taxes and fees);

Ensuring the confidentiality, legal significance and integrity of electronic documents through the use of modern technologies and means of cryptographic information protection (encryption and electronic digital signature - EDS);

Promptness of information processing (reports sent electronically via telecommunication channels, after passing the incoming control at the tax authority, are entered into the tax authorities’ software no later than 2 business days from the date of receipt).

When creating an accounting reporting system based on paperless technology, the key issues are ensuring the legal significance and confidentiality of documents. The solution to these issues in the presented technology is ensured by the use of FSB (FAPSI) certified electronic digital signature (EDS) and encryption tools. The problem of correctly resolving possible conflict situations is very important. It is solved by complying with the system’s special electronic document management regulations, which allows all participants in the information exchange (taxpayers, tax authorities, specialized telecom operators) to create a set of evidentiary documents sufficient to analyze and resolve conflict situations both in pre-trial proceedings and in court.

The procedure for electronic document management. In order to connect to the reporting system via telecommunication channels, you must:

1) obtain information about the possibility of submitting tax returns electronically: at the tax office with which the taxpayer is registered or on the websites of tax authorities, as well as in the media;

2) choose a telecom operator and conclude a service agreement with him.

When submitting tax returns and financial statements in electronic form via telecommunication channels, the taxpayer and the regulatory authority comply with the following electronic document flow procedure.

1. The taxpayer prepares a tax return in accordance with the approved format. This can be done with:

Accounting program. It should be noted that today most programs designed for accounting allow you to prepare files of the established format;

Programs for manual entry of declarations (reporting) and preparation in electronic form. Such programs include “Taxpayer - Legal Entity”, “Report 200X” (developed by SKB Kontur), “1C: Taxpayer” (part of the Taxcom-Sprinter PC), etc.;

The system itself for submitting tax returns (accounting statements).

2. After preparing the tax return (accounting statements), the taxpayer signs it with an electronic digital signature and sends it through a specialized telecom operator to the tax authority at the place of his registration.

3. Within 24 hours (excluding weekends and holidays) from the moment the tax return (accounting statements) is sent, the tax authority sends and the taxpayer receives the following documents:

Confirmation from a specialized telecom operator indicating the date and time of sending the electronic document. In this case, the date of reporting is considered to be the date recorded in the confirmation of the specialized operator;

Receipt for acceptance of the tax return (accounting statements) in electronic form. The receipt is confirmation that the declaration (reporting) has been submitted to the tax authority;

Protocol of incoming control of tax returns (accounting statements). If the protocol contains information that the tax return (accounting statements) did not pass the input control, then the taxpayer eliminates the errors indicated in the protocol and repeats the entire procedure for submitting the tax return (accounting statements) forms for which errors were recorded. A positive protocol indicates that the declaration (reporting) has been accepted by the tax authority.

After receiving a positive report, the taxpayer can consider the document flow for submitting reports completed.

A more detailed diagram of the full cycle of electronic document management in accordance with regulatory documents is given in Table 1.

Scheme of the full cycle of electronic document management in accordance with regulatory documents.

Table 1. Scheme of the full cycle of electronic document management

2. Basics of automation of accounting for accrual and payment of wages in the 1C: Accounting program

2.1 The essence of a set of tasks for automating the accounting of accrual and payment of wages

Automation of payroll accounting occupies one of the central places in the accounting system of any enterprise.

Wages are the main source of income for workers and employees; with its help, the level of labor and consumption is controlled, and it is used as the most important economic lever for managing the economy.

In the Russian Federation, the minimum monthly wage for workers of all types of enterprises is legally established.

The labor remuneration of each employee is determined by his personal labor contribution, taking into account the final results of the enterprise, is regulated by taxes and is not limited by law to maximum amounts.

The objectives of labor and wage accounting are:

In a timely manner, make settlements with the company’s personnel regarding wages (calculation of wages and other payments, amounts to be withheld and handed over);

Timely and correctly include in the cost of products (works, services) the amount of accrued wages and mandatory contributions to extra-budgetary funds (Pension Fund of the Russian Federation, Compulsory Medical Insurance Funds, Social Insurance Fund of the Russian Federation, State Employment Fund);

Collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with state social extra-budgetary funds.

2.2 Characteristics of business processes for accounting for the accrual and payment of wages. Decomposition of the business process of accrual and payment of wages

Payroll has certain specifics. The remuneration system is a control element in the use of which different enterprises can differ greatly. Payment systems are divided into two large classes. In a time-based wage system, an employee's salary is determined by the hours worked. With the piecework form, the salary is determined by certain natural indicators that measure the result of the employee’s labor.

The legislation leaves quite a lot of room for the employer to design this system, and, at least for now, it does not greatly interfere with achieving the main goal. Build a system of personnel motivation for the most effective performance of their professional functions. Only the numerous taxes paid on wages and the rules for reporting earnings and taxes to the tax inspectorate and pension fund authorities are regulated in detail.

Let's present the salary calculation in the form of a diagram (Diagram 1).

Diagram 1. Payroll Context Diagram

Salary for an enterprise is a type of expense. This means that a cost account is needed where it is taken into account. Almost always, in the accounting of self-supporting enterprises, all taxes and payments paid in connection with payroll are taken into account on the same cost account. For a trading company, this is account 44 “Sales expenses”. In some cases, expenses for salaries of managers are accounted for in account 26, so that in a trading enterprise, salary calculation is usually accompanied by postings DT 44 KT 70, or DT 26 KT 70.

Let us now consider the procedure for an accountant who calculates wages. The main document that reflects the entire history of settlements with an employee regarding wages is a personal account. It has a very inconvenient shape, approved by the State Statistics Committee. In reality, for practical work, most enterprises use their own forms, printing official ones only for inspection authorities.

In most computer systems, personal accounts are maintained automatically, based on time sheets and other documents that are the basis for certain charges and deductions. For example, this could be an order to award bonuses to a group of employees. But the main documents for time-based payment are time sheets, and for piecework payment - work orders. In trade, as a rule, simple time-based forms of remuneration are used.

Once a sufficient amount of cash has been received at the cash desk in one way or another, it can be physically issued to employees. At the same time, employees sign the payroll. Upon completion of this procedure, the statement is closed, i.e. the amount paid is calculated and certified by the signatures of the director and accountant. In principle, not all employees can receive a salary at the time of closing the payroll. The remaining salary is deposited. Depositing is a special accounting mechanism, accompanied by postings DT 70 CT 76 account. Lately it has been used quite rarely, so we will not dwell on its details.

For the amount paid according to the statement, a cash receipt order is issued in the name of the cashier who made the payment. All cash transactions should be reflected in a special cash report - an insert sheet of the cash book. The loose leaves of the cash book are periodically stitched together and sealed with the company's seal.

Finally, upon completion of all transactions, a bank statement should be issued reflecting the transfer of income tax and contributions from the current account. Thus, the document flow during the calculation and payment of wages in our case can be depicted by the following diagram. It, unlike other business processes, has a linear structure, shown in Diagram 2.

Scheme 2. Linear structure

Let's now see what entries are made when preparing these documents. Technologically, linking entries for payroll, salary deductions and contributions to funds to the documents shown in the diagram can be quite different in different automated accounting systems. At the same time, accounting and tax entries are based on slightly different principles, so we will consider them separately.

Accounting entries related to payroll fall into two groups. Entries that directly affect the payroll account 70, and entries for the attribution of payroll taxes that do not affect this account.

In our case, in the first group, indicated in the diagram by the number 1, there will be entries for calculating salaries and withholding income taxes from them.

DT 44(26) KT70

Payroll

DT 70KT 6801 Withholding of income tax

It is assumed that income tax is accounted for in subaccount 6801 of account 68. In a real enterprise, especially a manufacturing one, the number of such entries can be very large, for example, if analytical accounting by type of product is opened on one of the cost accounts. In a trading company, most likely, instead of the first posting there will be two, to the debit of accounts 44 and 26.

Postings of the second group are indicated by the number 2, and will be made on credit to the subaccounts of account 69, in correspondence directly with the cost accounts. There will be at least five such postings:

DT 44 KT 6911

DT 44 KT 6912

Contributions for injuries

DT 44 KT 6921

PF insurance

DT 44 KT 6922 PF cumulative

DT 44 CT 6931 Federal Compulsory Medical Insurance Fund

And, accordingly, ten, if two cost accounts are used, 26 and 44. In some systems they are done at the time of formation of the payroll, in others - payroll, in others they are generally performed as a separate technological operation.

Postings marked with numbers 3 and 4 are associated with cash documents. Since the degree of regulation of cash transactions is higher than that of others, this connection is quite strict. Although some options are possible here too. For example, when receiving money from a bank and depositing it into the cash desk of an enterprise, one entry is made, DT50 KT51. Although, perhaps, it would be more logical to make two wirings, DT71 KT51 and DT50 KT71. Since money from the bank is first received by the accountable person - an employee of the enterprise, and only then deposits it into the cash register. In this case, there would be no uncertainty in the accounting description of the situation when, for example, a cashier and his money are kidnapped from the bank by gangsters.

Finally, usually a few days after the salary is paid, the accountant will receive a statement from the bank for the day the salary was paid. Most often there will be eight entries. One corresponds to receiving cash for a salary by check.

3. Automation of accounting for accrual and payment of wages through the organization’s cash desk

3.1 Automation technology for accrual and payment of wages

The software product "Enterprise Accounting" contains a subsystem for calculating and paying salaries. This system is characterized by partial automation. The program does not calculate vacations, sick leave and other accruals, the calculation of which is carried out in a complex way. Therefore, calculating salaries using the 1C: Enterprise Accounting program makes sense only for small enterprises with a fixed salary rate.

Let's consider the process of calculating and paying wages in the 1C: Accounting program (Figure 1).

Figure 1. Process of accrual and payment of wages

In order for the program to correctly calculate employee payroll, personal income tax, and mandatory insurance contributions, the following information about employees must be correctly filled out: the date of hire, the department in which the employee is hired, as well as his position are indicated when registering an employee with a personnel document “Hiring”.

Once all the required information about the employee has been filled in, you can begin calculating payroll.

Payroll is calculated using one document “Payroll for employees”. You can find this document in the “Salary” menu (Figure 2, 3).

Figure 2. Payroll

Figure 3. Payroll

It makes sense to calculate payroll separately for each department. For this purpose, to solve the above example, two documents should be created for the administration and the sellers.

After the department is selected, you need to click on the “Fill” button and select “List of employees” from the drop-down list (Figure 3).

After this, all employees working in the specified department will appear in the tabular section, the type of calculation and the accrual amount will be entered.

After completing the document, the salary will be calculated, as well as the amount of personal income tax, taking into account standard deductions (Figure 4).

Figure 4. Result

In order to pay wages, it is necessary to generate a payroll slip (menu “Salary” - Salary payment - Salary payout slip).

Before filling out the tabular part of the document you need to:

Select the month for salary calculation (the statement indicates the first day of the month for which the salary is paid)

Indicate the payment method (via cashier or bank).

Indicate the department for which the statement is being generated (Figure 5).

Figure 5. Statement

Figure 6. Salary payment

After filling out all the required details, click on the “Fill in” button and select “for debt at the end of the month” from the drop-down list.

A list of employees will appear in the table section. After filling out the document, you need to click on the “Calculate” button so that the amount intended for payment appears in the “Amount” column.

The “Replace mark with...” button above the tabular part is intended for changing the details “Paid/Not paid/Deposited”.

After saving the document, you can print the payslip, accessible by clicking the “Print” button.

The actual payment of wages is made using the documents “Cash receipt order” or “Write-off from the current account”, depending on the payment method established at the enterprise and specified in the payment statement document.

The payment document is generated for the total amount of the payroll statement and, when posted, reduces the credit balance of account 70 with analytics for the company employees indicated in the statement (Figure 7).

Figure 7. Statement

The finished document can be printed in the form of a payroll in the “T-53” form or a payroll in the “T-49” form. The required option is selected in the menu that opens when you click the Print button (Figure 8, 9).

Figure 8. Form No. T-53

Figure 9. Form No. T-49

An expense cash order is a primary accounting document that reflects the fact of issuing cash from the enterprise's cash desk.

To switch to the mode of working with cash outgoing orders, execute the main menu command Cashier | Expenditure cash order (or in the function panel on the Cash tab, click on the Expense cash order link). As a result of performing any of these actions, a window will appear on the screen (Figure 10).

Figure 10. Switching to the mode of working with cash receipt orders

After all the necessary parameters of the document have been filled in, it can be printed. But keep in mind that this is only possible after recording the document - you need to click the Write button. Otherwise, when you try to print it, a corresponding information message will be displayed on the screen.

To print a document, you need to click the Cash Outgoing Order button at the bottom of the window (you can click the Print button and select the Cash Outgoing Order value in the menu that opens). After performing any of these actions, a printed form of the document will be displayed on the screen (Figure 11).

Figure 11. Printed form of the document

3.2 Reports on accounting for accrual and payment of wages

In accounting activities, it is especially important to have maximum efficiency from the work of personnel and an optimal management structure. Without the widespread use of accounting packages and programs, the implementation of which increases the efficiency of data processing and the reliability of business information, as well as making more objective financial and management decisions, it is currently impossible to achieve the desired goal.

Automation of accounting at an enterprise and preparation of financial statements to the tax authorities is one of the most important tasks. The situation is such that accounting itself at an enterprise can be considered as an internal matter of the enterprise, and the basis for assessing the financial and economic activities of an enterprise on the part of the state is reporting (balance sheet and numerous other reporting forms), which must be submitted quarterly to the tax office according to place of registration of the enterprise. In addition, there are scheduled and unscheduled tax audits, which may require all accounting documents, including primary ones.

In conditions of relative uncertainty in the tax sphere, a company can suffer greatly or even fail, simply because of negligence in accounting. There are many examples of this, and enterprises that strive to operate honestly often suffer. Often they suffer due to careless internal accounting of the enterprise, as well as due to ignorance and, accordingly, failure to comply with the latest laws and orders (and they are adopted all the time). When doing accounting manually, simple arithmetic errors are possible.

Managers of Russian enterprises today have to make decisions in conditions of uncertainty and risk, which forces them to constantly keep various aspects of financial and economic activity under control. This activity is reflected in a large number of documents containing heterogeneous information. Properly processed and systematized, it is, to a certain extent, a guarantee of effective production management. On the contrary, the lack of reliable data can lead to incorrect management decisions and, as a result, serious losses.

If we do not take into account intentional illegal actions, then all accounting errors are made either through negligence (for example, arithmetic errors) or due to ignorance of the peculiarities of accounting in Russia. Such errors are almost inevitable when accounting manually or when using outdated or illegal versions of software systems.

Good accounting systems, regardless of their scale, software and hardware platform and cost, must provide high-quality accounting, be reliable and easy to use.

From a functional perspective, accounting systems must at least perform arithmetic calculations accurately; ensure the preparation, filling, checking and printing of primary and reporting documents of any form; carry out error-free transfer of data from one printed form to another; accumulate totals and calculate percentages of arbitrary degrees of complexity; provide access to data and reports for past periods (maintain an archive).

For accounts for which analytical accounting is maintained, you can obtain a breakdown of balances and turnover by specific analytical accounting objects (sub-accounts). The corresponding report is called “Account balance sheet”.

To display this report, select the “Account balance sheet” item in the “Reports” menu of the main menu of the program.

When you select the “Account balance sheet” item, a request for the sheet parameters will be displayed on the screen. In this request you must indicate:

For what period is it necessary to create a balance sheet? The period is specified by selecting the start date of the period and the end date of the period (Figure 12).

Figure 12. Account balance sheet

The “Payment Sheets” report group provides complete information on the calculation results for any billing period. When generating this report as a whole for the enterprise, each division can receive its own form of statement. To do this, enable the “Separately for each department” option. In this case, the numbering in each statement can begin with one (the “Number by department separately” option is enabled). Various forms of statements can also be obtained for a specific division (by selecting it in the “Division” attribute). In addition, the accountant can only receive his own statement by selecting his own surname in the “Accountant” detail.

The list of employees can be ordered alphabetically (in the “Order by” radio button group, the “Employee last names” item is selected) or by personnel numbers (the “Personnel numbers” item) (Figure 13).

Figure 13. Payslips

The account card is rightfully considered one of the most popular reports among users of the 1C system. The popularity of this report is due to a number of its inherent features, among which the following can be noted: ease of use, good readability, the ability, along with the compactness of the reporting form, to accumulate brief, but at the same time quite complete and specific information about all movements in the account, the ability track the current balance, etc.

The convenience of the account card is noted not only by direct users of the system. There are often cases when, when conducting various audits, tax authorities ask to provide the necessary information on an account card from 1C.

To get an account card, you need to execute the main menu command Reports | Account card. As a result, the same window will open on the screen as for the account balance sheet (Figure 14).

Figure 14. Account card

It is important that after a failure, a destroyed database can be easily restored and system operation can be resumed as soon as possible. Good accounting systems meet these requirements. It is equally important that the company that develops the accounting program has significant experience and a solid reputation. When choosing a system, you should take into account the fact that in the future you will have to repeatedly contact the seller for advice or consultation, and to replace the outdated version with a more recent one.

Conclusion

Human resource management is one of the key issues in the integrated management of any enterprise. Tools that allow you to automate the tasks of personnel management, personnel records and calculations in accordance with legal requirements are in increasing demand from small firms, as well as large holdings.

Automation is now affecting ever wider areas. The latest computer programs help to do most of the work, effectively managing the main and auxiliary production processes.

The widespread introduction of personal computers into practice has led to the possibility of creating automated workstations (AWS) for accountants. With their help, settlement and other technical operations are performed much faster and more reliably, and the receipt of accounting registers of the turnover (turnover balance) balance is automated.

With the help of a computer in accounting, solving information retrieval problems is greatly facilitated, and the work of preparing, compiling and printing primary documents is simplified. The use of computers has led to the creation and proliferation of various accounting programs.

Currently, both comprehensive accounting programs and programs for accounting individual objects, such as 1C, are used.

The purpose of this course work is to consider the automation of payroll accounting using an individually developed 1C complex for automating payroll accounting.

Since all accounting and tax accounting is carried out on the basis of primary documents, the first task of any program is to automate the entry, creation, storage and accounting of such documents. In labor and payroll accounting, most documents are created directly in the program, and it should simplify this procedure as much as possible. Automatic numbering of documents and substitution of the required dates, selecting values from a directory instead of entering information using the keyboard significantly speeds up and simplifies the creation of documents. If the documents contain a calculation part, for example, you should separately highlight personal salary allowances or bonuses in a certain amount of the salary, then the program will automatically perform the necessary calculations. To facilitate the entry of documents, many programs use various reference books, which significantly help when entering many documents of the same type.

System reliability in computer terms means its protection from accidental failures and, in some cases, from intentional data corruption. As you know, modern personal computers are quite open, so protection cannot be reliably guaranteed purely at the physical level. It is important that after a failure, a destroyed database can be easily restored and system operation can be resumed as soon as possible. Good accounting systems meet these requirements.

Thus, we can conclude that software systems for labor and wages accounting are subject to almost more requirements than automated accounting systems in other areas of work.

List of sources used

Artyukhin R.E., Makleva G.I. New chart of accounts for budget accounting. - M., 2015. - 147 p.

Babkina S.I. Salary in 2016. Practical recommendations. - M.: Justitsinform, 2016. - 421 p.

Braga V.V., Levkin A.A. Computer technologies in accounting based on automated systems. - M.: ZAO "Finstatinform", 2011. - 258 p.

Accounting: A manual for retraining and advanced training of accountants / Ed. Klimova G.A.-M.: Berator-Press, 2013. - 321 p.

Vartanyan A. Information technologies as a tool for modern accounting // Accounting. - No. 5. - 2014. - pp. 14-18

Viktorova N.A. Electronic document instead of paper // Budget accounting. - No. 7. - 2015. - pp. 58-59

Gusyatnikova D.E. Personnel service without a personnel officer. A manual for managers and chief accountants. - M.:Alfa-press, 2014. - pp. 24-28

Glitsky A.B. Application of automated accounting systems in the enterprise. - M.: Finance and Statistics, 2012. - 357 p.

Zhukova T.I. Where to begin? Selection and installation of an information system in the company//Accountant and Computer. - No. 5. - 2013. - pp. 47-49

Kotsyubinsky A.O., Groshev S.V. An accountant's guide to working on a computer. - M.: ZAO “Izd. House "Glavbukh", 2012. - 451 p.

Lugovoi A.V. Payroll calculations. - M.: Publishing House Accounting, 2015. - 578 p.

Fundamentals of accounting / Edited by Pecherskaya G.A.-M.: Prior-izdat, 2015. - 257 p.

Skrebkova Zh.R. Automated accounting system in the enterprise information system // Everything for an accountant. - No. 22. - 2014. - P. 57-59

Umnova E.A., Shanirov M.A. System for automated processing of accounting information. - M.: Finance and Statistics, 2015. - 654 p.

Kharitonov S. Fresh decision: drawing up new financial statements on a computer // Accountant and Computer. - No. 2. - 2014. - 421 p.

Posted on Allbest.ru

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Code	Name	Recommended retail price, rub.
4601546063830	1C: Integrated automation 8	39 500	Buy
4601546092625	1C:Comprehensive automation 8 for 10 users + client-server	99 500	Buy
4601546080875	1C:Enterprise 8. Client license for 1 workstation	6 300	Buy
4601546080882	1C:Enterprise 8. Client license for 5 workstations	21 600	Buy
4601546080899	1C:Enterprise 8. Client license for 10 workstations	41 400	Buy
4601546080905	1C:Enterprise 8. Client license for 20 workstations	78 000	Buy
Other licenses for 1C: Enterprise 8

Salary calculation and payment

The application solution automates almost all types of wage calculations used in self-supporting enterprises, and related deductions, taxes and contributions.

To use time-based wages for an employee, it is enough to indicate the amount of wages and the schedule according to which the time worked will be taken into account when hiring him.

If, as a result of personnel changes, the employee’s work schedule changes, then such events must be documented in the information base.

Work schedules used to record time worked can be of the following types: five-day, six-day and shift. The configuration must indicate the length of the working week and working hours: work intervals during the working day or shift, excluding lunch breaks. For example, for a 40-hour work week and a five-day work schedule, working hours could be from 8-00 to 12-00 and from 13-00 to 17-00 (here it is assumed that the lunch break takes place from 12-00 until 13-00).

The current work schedule calendar is automatically filled in, taking into account national holidays, which reflects working days, shortened pre-holiday days and postponed rest days. The list of national holidays is stored in the information database.

All accruals of the organization are combined into two large groups:

Basic accruals are accruals that have a validity period (payment at tariff rates, payment for periods of employee absence, etc.).
Additional accruals are accruals characterized by one accrual date, for example bonuses or dividends. These accruals, however, may be calculated on the basis of amounts previously accrued under the main accruals.

Basic charges can be calculated in the following ways:

at the tariff rate (monthly, daily or hourly) for the actual period of accrual;
piecework for the actual period of accrual validity;
fixed amount;
according to average earnings for vacation by calendar days;
according to average earnings for vacation when calculated from working days;
based on average earnings for calculating temporary disability benefits;
according to average earnings (for example, to pay for business trips);
as a child care benefit up to 1.5 years old;
as a benefit for caring for a child up to 3 years old

Additional charges can be calculated in the following ways:

percentage (of the amounts accrued according to the specified basic accruals);
a fixed amount.

Deductions can be calculated in the following ways:

percentage (of the amounts accrued according to the specified basic accruals);
for withholding under executive documents (i.e. with a preliminary reduction in the amount of basic charges by the amount of taxes);
a fixed amount.

After entering information about deviations from the work schedule, one-time charges and deductions into the information base, you can actually calculate wages and related charges.

To calculate salaries, use the document "Payroll for employees of the organization."

In organizations with a large staff of employees, it is convenient to calculate salaries and other accruals not for all employees at once, but by department. And if the organization is so large that several configuration users are involved in payroll calculations - payroll clerks , then each accountant can be assigned a specific department with this information entered into the information base. If you specify a biller when generating documents, then only those employees who are serviced by the specified biller will be automatically entered into the tabular section.

To prepare salary payments, use the document “Salaries payable to the organization.”

To distribute salaries transferred to the bank among employees’ card accounts, a special information exchange mechanism developed by 1C together with Sberbank of the Russian Federation is proposed. Data exchange on transferred salary amounts occurs using XML files. The proposed mechanism allows you to electronically transfer to the bank the information necessary to open employee card accounts, receive confirmation from the bank of their opening with the necessary parameters of the card accounts of the organization’s employees, and then organize regular crediting of salaries to the card accounts.

Taxes and contributions with wages

The application solution provides automated calculation of taxes and contributions related to wages. The initial information for each type of calculation is contained in the description of the accrual type.

When registering the document “Calculation of salaries to employees of an organization,” the amount of personal income tax to be withheld is calculated automatically for each employee, taking into account information about his benefits contained in the information base. The calculation results are displayed on the corresponding tab.

The calculation of insurance premiums is presented in a separate document. Filling out the tabular part of the document and the calculation itself are performed automatically using the initial information contained in the document “Payroll for employees of organizations” and other similar documents.

The user can correct the results of automatic calculation of taxes and contributions manually.

The configuration ensures the generation of all necessary reporting on insurance premiums and personal income tax in electronic and paper form.

Personalized accounting for the Pension Fund of Russia

Each employee of an enterprise must be insured in the system of the Pension Fund of the Russian Federation, which ensures his pension rights. Individual (personalized) accounting is the recording of information about each employee of an enterprise in the system of the Pension Fund of the Russian Federation. Personalized accounting is carried out during the entire work activity of the insured person.

In configuration 1C: Integrated automation 8 The requirements of pension legislation are fully taken into account. Personalized accounting is implemented as an integral part of regulated reporting.

The application solution organizes the maintenance of personalized accounting in accordance with the Federal Law “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” and other regulatory documents. The configuration ensures automatic completion of the following forms with information about insured persons - employees of the organization, necessary for submission to the Pension Fund authorities:

personal data of employees - forms ADV-1, ADV-2 and ADV-3;
information about experience - SZV–K.

Employee profile data is generated for transfer to the Pension Fund office as needed. In the case of hiring new employees, ADV-1 forms are created, if the personal data of employees changes, ADV-2 forms are created, and if employees lose insurance certificates, ADV-3 forms are created.

The configuration provides automatic generation of information on the amounts of accrued insurance contributions, which must be submitted to the Pension Fund office at the end of the year, as well as when the employee reaches retirement age:

forms SZV-4-1 - about employees who, during the reporting year, had any conditions for the appointment of an early retirement pension, or, if necessary, the allocation of separate periods of work, periods of child care, etc.;
forms SZV-4-2 - about employees who do not have conditions for early assignment of a labor pension during the reporting year.
The listed forms can be generated both in paper and electronic form.

Managerial salary

In addition to the regulated salary, the configuration provides the ability to calculate management salaries for employees of the enterprise. Managerial and regulated salaries can be related to each other as follows:

the managerial salary for the employee is not specifically calculated - while his regulated salary is considered a managerial salary;
management salary is calculated in addition to the regulated salary;
managerial salary and regulated salary are calculated independently of each other; At the same time, payments of regulated salaries are recorded simultaneously and as payments of managerial salaries.

The managerial salary may differ from the regulated salary in terms of algorithms and calculation time.

The structure of managerial salaries consists of accruals and deductions. The list of accruals and deductions for each employee is established when registering employment and personnel movements.

Management accruals and deductions can be used as elements of employee motivation schemes. Each specific motivation scheme is matched to a combination of department and position.

And in the personnel document, each employee is also assigned a department and position. Therefore, a user filling out a management accounting personnel document can choose one of two options for filling out a list of accruals and deductions:

lists of management accruals and deductions are filled in manually for each employee specified in the document;
lists of accruals and deductions are filled out automatically according to motivation schemes that are pre-compiled for combinations of positions and departments.

Specific values of the amounts of management accruals and deductions are established in the remuneration document.

The procedure for calculating managerial salaries is slightly simpler than the procedure for calculating regulated salaries. The main document for calculating managerial salaries is the “Salaries Payable” document, which is generated and filled out in an automated way.

The fact of payment of management salaries is recorded by the payroll and cash receipts reflected in management accounting.

Mutual settlements between employees and the enterprise are accounted for in the management accounting currency, although the payments themselves can be made in arbitrary currencies. To be reflected in mutual settlements, the payment currency will be recalculated into the management accounting currency.