The program “1C Accounting 8.3” (rev. 3.0) allows, in accordance with current legislation, to calculate and accrue all necessary insurance contributions to employees’ salaries for the purpose of further payment of contributions and reporting. In order for the automatic calculation of contributions to be correct, the appropriate settings must be made in the system.

The taxation system used in the organization must be indicated in. Settings related directly to contributions are set in the same form as “ ”:

Salary and personnel/ Directories and settings/ Salary accounting settings

Here, in subsection 1C 8.3 “Contributions: tariffs and income”, you can preview background information: a list of current discounts, types of contribution income, values ​​of the maximum base value, types of tariffs.

All these directories are already filled by default with data that is relevant at the time of release of the current version of the program. It is possible to add or edit them manually.

To directly set up contributions, you need to go to the “Main” subsection in the same form and open the salary accounting settings form for the organization. In it, on the “Taxes and Payroll Contributions” tab, you should fill in:

• Type of insurance premium tariff and the period from which it is valid. Tariff types are available that correspond to the applicable taxation system (OSN, simplified tax system, UTII).
• Parameters for calculating additional contributions. If our organization employs people in professions such as pharmacists, miners, members of flight crews or crews of sea vessels, you need to check the box and fill out a list of positions or ships for this category (they are available via the links). Marks are also placed here in case of employment of workers in difficult or harmful working conditions and the use of a special assessment of working conditions.
• Contributions from NS and PP. It is necessary to indicate the contribution rate approved for the organization by the Social Insurance Fund.

Charges subject to contributions in 1C

Each employee is assigned an accrual for payroll calculation. There are also accruals for paying sick leave or vacation. All of them are available in the accrual directory.

Salaries and personnel/ Directories and settings/ Accruals

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In the accrual form there is a “Type of income” detail, which determines whether this accrual will be subject to contributions. The reference book already contains the accrual “Payment based on salary”, which has the type of income “Income fully subject to insurance contributions”, and accruals for sick leave with the type of income called “State benefits of compulsory social services”. insurance paid at the expense of the Social Insurance Fund.”

If you need to create new accruals, you must correctly indicate the type of income for them.

Cost items for insurance premiums

Cost items are needed for proper accounting of contributions. The program already has articles that are used by default: “Insurance contributions” and “Contributions to the Social Insurance Fund from NS and PZ” (as well as similar articles for UTII). Their list is in a special directory. Please note that cost items for contributions are “tied” to cost items for accruals.

Salaries and personnel / Directories and settings / Cost items for insurance premiums

If you need to use other items, you can add them to the directory, indicating the connection with cost items for accruals.

Calculation of insurance premiums

This operation is performed automatically by the standard document 1C 8.3 Accounting “” simultaneously with payroll.

Watch our video about step-by-step payroll in 1C:

Salary and personnel/ Salary/ All accruals

Once employee accruals are completed, the Contributions tab displays the calculated premiums. The calculation is carried out according to the type of contribution tariff for a given organization, as well as the types of income accruals.

When carried out, this document, in addition to postings for payroll, also generates accounting entries for calculating contributions. Postings are made to the debit of the same accounting accounts to which the salaries of these employees are attributed, and to the credit of the subaccounts of accounting account 69 “Calculations for social services”. insurance and security." Cost items for insurance premiums are used as analytics.

Analytical reports on insurance premiums

The report “Payroll Costs (Payroll Fund)” allows you to generate the necessary data on the organization’s employees for subsequent submission to the relevant authorities and for maintaining the enterprise’s archive.

Distributed free of charge

Description

The external report “Payroll Costs” can be used even in the standard configuration “1C: Enterprise - Salary and Personnel Management”, since its operation does not require personal settings of the standard configuration.

To run this report, use the Main Menu item “File” -> “Open” to select the appropriate file in the Explorer window that opens (Fig. 1).

Rice. 1. Opening an external report.

When opened, the report looks like this (Fig. 2):

Rice. 2. Report “Payroll Costs” upon opening.

The report form is divided into two parts. At the top of the form, you configure the report - filtering the data for display. At the bottom of the form the data itself is displayed in the form of a table.

To display data on a screen, you must set a period. You can also filter the data by the following values ​​of payroll costs (Fig. 2):

• Accrued; Income in kind;
• Held;
• personal income tax;
• Insurance premiums.

Filtering is done by checking or unchecking the checkbox. Thus, if there is a checkmark to the left of the corresponding value, then information on this value of payroll costs will be displayed in the report.

You can also configure the report to drill down to the organization, division, or individual level. faces. These settings are made on the “Selection” tab (Fig. 3).

Rice. 3. “Selection” tab.

Let's look at the operation of this filter using the example of selection by department.

To select by department, you must check the box to the left of the corresponding item (Fig. 4). Next, you need to select a selection condition (the default is “Equal”). The selection conditions are shown in the figure:

Rice. 4. Filtering example. Selecting the type of comparison.

Rice. 5. Filtering example. Selecting a unit.

This opens a form with a list of divisions of the first organization from the list of organizations. The desired organization can be selected in the corresponding drop-down list (Fig. 5). The result will be the following filter condition:

Rice. 6. Filtration condition.

After all the necessary conditions for generating a report have been specified, you need to click the “Generate” button (Fig. 7).

Rice. 7. “Generate” button.

After this, the “Payroll Costs” report will be generated in the lower part of the form in the form of a table (Fig. 8).

Rice. 8. Generated report “Payroll Costs”.

Filtering conditions are indicated at the top of the report (Fig. 8).

The columns of this table are the values ​​of the selected financial indicators and their interpretation. The table rows are Organizations -> Divisions -> Physical. faces.

Group “1.Accrued” includes all accruals, group “3. Withheld” includes all deductions, Group “5. UST" includes all contributions.

The details of the indicators and the list of indicators can be customized in accordance with the Customer’s requirements!

You can collapse the report indicators and then it will look like this:

Rice. 9. Generated report “Payroll Costs”. The upper level of financial values. indicators.

The wage fund (WF) is all expenses for personnel wages, including bonuses, allowances, and compensation from any source of financing.

Using this indicator, wage costs for employees of different structural divisions and categories are analyzed, costs are adjusted and optimized, and rates, salaries, and prices are adjusted. It is from the amount of the fund that all payments provided for by law are calculated: pension contributions, insurance contributions, etc.

Payroll is an important tool for rationalizing enterprise expenses and stimulating employees.

Payroll structure: what does it consist of?

The fund includes amounts to be paid to the employee in cash or in kind:

• Payroll fund (WF):
  • accrued salary;
  • the cost of products issued as wages;
  • additional pay for days off on holidays, paid time off, bonuses for overtime and night work;
  • regular bonuses in any form, including rewards for long continuous work experience;
  • hazard pay;
  • payment to non-registered employees, part-time employees, contracted persons, including fees for one-time services, consultations, etc.
• Payment for unworked time:
  • the period of performing public duties, agricultural work;
  • training time for employees aimed at retraining, advanced training, etc.;
  • all types of leave, including maternity leave, except unused;
  • preferential hours for teenagers;
  • retained wages for downtime and delays not due to the employee’s fault, travel time for rotational work, forced time off, and the like.
• Incentive payments:
  • the cost of company shares issued to employees, benefits for their purchase;
  • other incentives, gifts.
• Additional payments:
  • travel expenses;
  • compensation and payments from extra-budgetary funds, including payment of sick leave, maternity benefits, compensation for damage, special types of pensions.

This does not include:

• annual one-time bonuses;
• payment of dividends to employees;
• any financial assistance;
• awards from special funds of the organization;
• loans provided to personnel, benefits, reimbursement of travel costs, vouchers, etc.

Difference from FZP

The wage fund is the amount distributed for work performed among employees in accordance with the tariff rates, salaries, and piece rates established by the enterprise.

It includes:

• remuneration in any form;
• additional payments, allowances, bonuses;
• compensation in connection with working conditions.

Social benefits do not include amounts of social payments.

The wage fund is a broader concept and includes the amount of absolutely all accruals to the organization’s employees, including the wages and salaries. Unlike payroll, the salary fund includes only the amount for time worked and bonuses directly related to it.

To see what this value is made up of, see the following video:

Calculation period

Depending on the reporting unit, there are the following payroll calculation periods:

• Annual. This period is most often used to determine the amount of the wage fund. Data for the most recent calendar year is used.
• Monthly. For reporting, the monthly payroll is no less important than the annual one.
• Day. This period is used much less frequently, usually for a more in-depth analysis of wage costs.
• Hourly. Used by organizations that choose the hourly wage method.

How to calculate the annual payroll?

To calculate it, you need to have:

• Salary statements for the year. These documents indicate all amounts of accrued payments to employees.
• Time sheets. They can be used to determine the number of hours worked. Filled out every month by the responsible person; this responsibility must be specified in the job description.
• Staffing schedule. It indicates tariff rates, salaries, as well as the list of employees of the organization.

There is no mandatory formula for calculating the annual amount, but the indicator can be calculated using two methods.

FOT = SZ*SCH*12, Where

• Payroll - wage fund;
• SZ - average monthly salary;
• SCH - average number of employees.

The average salary can be obtained if the sum of all accruals and payments included in the payroll is divided by 12.

The average number of employees can be calculated by adding the number of employees for each day of the month and dividing by calendar days. For the annual indicator, you need to repeat the steps for the period from January to December, add all the resulting numbers and divide by 12.

Calculation example. Let’s say the average monthly salary is 354 thousand rubles, including allowances and additional payments. Let calculations show that the annual average number of employees is 10 people.

• Payroll = 354*10*12 = 42,480 thousand rubles.

Payroll = (salary + ND)*RK, Where

• ZP - salary for the year;
• ND - allowances, additional payments;
• RK is the established regional coefficient for organizations operating in the conditions of the Extreme Server and territories equivalent to it.

Calculation example. Let's say the company is located in the Magadan region. Salary for the year amounted to 20 million rubles, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• Payroll = (20,000 + 4988.3)*1.7 = 42,480 thousand rubles.

How to find monthly payroll?

To find out the monthly payment fund, you need to use the modified annual formulas:

FOTM = SZ*SCH, Where

• FOTm - wage fund for the month;
• SZ - average monthly salary;
• SCH - average number.

Calculation example. Let the average monthly salary with allowances be 354 thousand rubles, calculations showed that the average number of employees is 10 people.

• FOTm = 354*10 = 3,540 thousand rubles.

FOTm = (ZP + ND)*RK/12, Where

• ZP - salary for the year;
• ND - allowances, additional payments;
• RK - established regional coefficient.

Calculation example. The organization, located in the Magadan region, accrued 20 million rubles to employees for the year. wages, allowances - 4988.3 thousand rubles. The coefficient for the territory is 1.7.

• FOTm = (20,000 + 4988.3)*1.7/12 = 3,540 thousand rubles.

Each employee is interested in his own, but at the legislative level such a concept as “wage fund” is more important, and it is no less important to understand what it includes.

Payroll – all the funds of an organization designed to pay employees for their services for a certain period of time (most often we are talking about annual payroll).

This amount is regulated not only by the company itself, but also by the legislation of the Russian Federation, and the employee can find out how it is calculated, what it depends on and what it affects.

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Legislative regulation

According to Federal Law 201077-3 (Payment in non-budgetary organizations) There are three funds:

1. FOT-1– wage fund for full-time employees of the organization;
2. FOT-2– wage fund for freelance workers;
3. FOT-3– is formed directly from the company’s profits.

Payroll for civil servants and government officials is separately regulated. It is adjustable directly by the President of the Russian Federation(Federal Law 79-FZ) or, if we are talking about a subject, the legislative body of that subject.

Payroll and wages

Rarely does an employee know what payroll and wages are. Hidden behind these abbreviations are the wage fund and the wage fund, and it is important to understand how they differ from each other.

Payroll, as a rule, includes a full salary, as well as various bonuses, social benefits, as well as all possible incentives that the employer considers necessary to provide to the employee.

The financial wage, in turn, consists only of all funds intended for payment salary directly due to employees of the organization. Of course, there are organizations where the payroll is equal to the full salary, but in them the employer does not pay the employee anything above, even if he shows exceptional results or overworks.

In addition to the fact that the legislation divides the payroll into three types, there is a temporary division for basic payroll, monthly payroll and annual payroll.

The main (general) wage fund includes the amount of money calculated to pay salaries, but most often this amount is considered as calendar month(monthly payroll) or in a year(annual).

In addition, at enterprises where there are daily and hourly outputs, payroll is calculated for periods such as a day and even an hour.

Payroll structure

Payroll of any enterprise consists of several payment directions:

1. Basic salary fund– this is the “skeleton” of payments, that is, what the employee receives for his actual services, according to a certain condition specified in the contract; this also includes payment for downtime that is not related to the employee’s activities. Also, if at an enterprise part of the salary is paid in material resources (products or products), this is considered to be precisely this direction.
2. Additional salary fund– this includes various allowances provided for by the organization itself or the legislation of the Russian Federation (additional allowance for “harmfulness”, regional coefficient), this also includes payment for vacations, payment for business trips and sick leave.
3. Incentives, compensation, bonuses, which the organization gives to all employees.

We must also understand what is not included in the payroll, according to the law:

• One-time bonus per year;
• Dividend payment;
• Prize from a special fund of the organization;
• Loans and benefits provided to employees.

Watch a visual video of what the payroll consists of:

Calculation

In the organisation accounting department calculates payroll, however, if necessary and desired, a simple employee can find out how to calculate the payroll. In order to do this, you need:

• Have payslips for the calendar year– they spell out all the payments that the organization makes for all employees.
• Have time sheets– documents that are kept by the responsible person, and in which information is entered about all hours worked, missed, and overtime.
• Have staffing table, which presents all the information about employees, their rates, their pay per hour, as well as the hours they work.

Of course, the likelihood that an ordinary employee will be allowed to access all the papers is minimal, so you can use the following formulas:

Please note that in larger companies it may be appropriate dividing employees into groups according to their salaries.

This is much easier to do, because finding out the average salary of a business manager and a cleaner is not very practical. And this way you can add up the resulting values ​​and get a true picture.

Calculation of payroll in the estimate is carried out by most budgetary institutions; the accounting department is involved in drawing up estimates, but it is better for this to be done by a specialist estimator.

When estimating the wage fund, parameters such as hourly wages and production volumes are most often taken. Knowing these parameters, and also adding all allowances, payments, sick leave and travel allowances, the amount in the estimate is obtained.

At the same time, it is necessary to understand that taxes are not deducted in the estimate, which the employee himself pays from his income. That is, the payroll in the estimate is 13% more than the actual one.

Planning

No financial decisions in a company are made just like that, especially when millions are involved, every organization makes a plan, on the basis of which all payments to employees will be made.

Any enterprise has an “untouchable” amount of its funds, which is designed to pay wages. The payroll amount is determined per year, To do this, the number of employees is multiplied by the average monthly salary and multiplied by 12 months. The resulting figure determines how much money will be needed for payments.

Any enterprise is also designed for growth, for the fact that the volume of its productivity will increase, and if this happens, then the number of employees will increase, and therefore the amount of the salary will increase. That's why planning also includes forecasting growth rates, as well as an assessment of the possible associated costs.

The most productive planning method is extrapolation. This is planning, which is carried out in several stages:

1. The size of the payroll for the past year is analyzed;
2. Calculations are being made on how to reduce this figure, if possible;
3. An analysis of external factors that may affect the size of the fund is carried out;
4. The plan is submitted to management, who approves or finalizes it.

Of course, under ideal conditions this should be done planning Department, but if it is not there, then the financial department or accounting department can carry out the calculations.

Usage Analysis

This operation is directly related to the previous paragraph. Making a plan and paying wages is not everything. It is necessary to analyze how much the planned diverged from the actual.

The company has drawn up a payroll plan. This is a specific figure that was planned to be spent on paying workers. There are rare cases when the actual amount spent and the planned amount agree, and any discrepancy must be analyzed.

If the discrepancy occurs in favor of the company, then you can plan a smaller payroll for next year, if the planned funds were not enough, then you need to understand what contributed to this. Perhaps production rates have increased, more labor was needed, or a crisis has occurred.

If this was not predicted, then it is necessary to work with the planning department or accounting department so that everything is taken into account in the future.

In large companies, there may be a discrepancy between the plan and actual payments of several millions, and the task of the financial department is to make sure that there was always a way to pay salaries, despite force majeure.

Often, when analyzing, large manufacturers use not only their data, but also competitor data. All information necessary for this is open, so this analytics is legal and uncomplicated. And its advantage is that you can use the experience of other companies - both positive and negative.

Certificate of monthly payroll

Let's start with the question of why to take this certificate and who can request it. If a loan or loan is taken out, the bank may require you to provide this data in order to verify the citizen's solvency.

Employees of the Social Insurance Fund, the Pension Fund of the Russian Federation or the tax office may also need a certificate if they have any doubts about the organization's activities. In budgetary organizations this situation is quite common, but it concerns private enterprises less often.

If there is a need to obtain this certificate, then you need to contact the accounting department, where they will draw it up for you, then the chief accountant or the head of the enterprise signs the paper, and the organization’s seal must also be affixed.

The form of the certificate is regulated either by the enterprise(if the bank requests it), or by the requesting authority(FSS, tax and Pension Fund of Russia have their own forms for preparing this paper).

The certificate indicates who initiated it, who issues it, for what period it is, and also a table is printed there, with complete information about the payroll amount. If a future period is requested, then it is necessary to refer to the payroll planning data.

The procedure for obtaining this certificate is familiar, so its preparation does not take much time and is not energy-intensive.

Competent planning, analysis and distribution of payroll – the key to successful operation of the enterprise, because wages are among the constant and largest costs, and the orderly nature of their payments will save the company’s management from many problems and headaches.