An enterprise, at the request of its employee or on its own initiative, can accrue and pay material assistance. In this article, I want to tell you how to do this in 1C ZUP 8.3, in the form of step-by-step instructions.

Financial assistance refers to one-time payments. In previous versions of the 1C ZUP program (8.2), to reflect this type of accrual, there was a document “Registration of one-time accruals for employees of organizations”. Now he is gone. Many people have a question, how to accrue financial assistance? I must say right away that there is such an opportunity, but initially it was disabled in the system.

Program settings 1C ZUP for the accrual of financial assistance

To make the “Material Assistance” document available in 1C ZUP 8.3, you need to make two settings. The first is to check the box "Paid financial assistance to employees."

We go to the settings section of 1C Enterprise (the "Settings" menu, then follow the "Payroll" link to go to the payroll settings). In this window there is another link: "Setting the composition of accruals and deductions." We click on it. Another settings window will open. It contains several bookmarks. We are interested in the "Other accruals" tab. This is where the above checkbox needs to be checked:

Now in the "Salary" section, the menu item "Material assistance" will appear.

The second setting that needs to be done is to add an accrual with the “Material assistance” assignment to the list of accruals.

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• On the “Basic” tab, in the “Account purpose” field, select “Material assistance”.
• In the "Accrual in progress" field, specify "According to a separate document".
• In the "Calculation and indicators" section, select the calculation method - a fixed amount.

Basically, this method is used, although it is possible to set a formula for calculation, starting from any indicators. These indicators will appear later in the document for filling out:

Click "Save and Close".

By the way, if you do not go into the settings for the composition of accruals and deductions, but add an accrual with the purpose “Material assistance” to the list of accruals, then the checkbox in the settings will be set by itself, and the menu item will also appear automatically.

Let's start calculating.

Accrual and payment of material assistance in 1C ZUP

By clicking the "Create" button in the form of the "Material Assistance" list, we will create a new document.

Fill in the header of the document. I will pay attention to the props “Type of financial assistance”. Help can be provided for various reasons, so there may be several settings with this purpose. Here we select the calculation we need. Let's add an employee to the table. In the "Result" column, indicate the amount of financial assistance. The deduction code the program prompts us to select "503". When choosing a code, the program should calculate the amount of the deduction for us.

The document has two calculation options:

• automatically;
• manually by clicking the "Recalculate" button.

If the "Automatic calculation in documents" checkbox is not checked in the settings, then a yellow button will appear in the tabular section when changing the details. To recalculate the document, you need to click it.

But here I ran into a problem. In my settings, automatic recalculation was disabled, and to calculate the amount of the deduction, I clicked on the button. The result is like this:

That is, an error occurred, and the amount was not calculated. Perhaps the error has already been fixed in your release of the program, and you will be able to recalculate the amounts without additional settings of the 1s 8.3 program.

The company, at the request of its employee or on its own initiative, has the opportunity to accrue and pay material assistance. In today's material in the form of step-by-step instructions, we will tell you how this can be done.

Typically, financial assistance refers to one-time payments. In previous versions of the 1C (8.2) software product, in order to reflect this type of accrual, there was a document called “Registration of one-time accruals for employees of organizations”. However, now he is gone. Therefore, the question arises, how can financial assistance be counted? We note right away that such a possibility exists, but it is first disabled in the system.

Setting up 1C ZUP for the purpose of calculating material assistance

To open access to a document called "Material Assistance", you need to make two settings. The first of these is that you need to check the box called "Paid material assistance to employees."

After that, go to the settings section called "1C Enterprise". It is in the menu called "Settings", link "Payroll". This link will take you to payroll. In this window, there is another link called "Setting the composition of accruals and deductions." Click on it. After that, another settings window will open, which contains several tabs. In this case, we need a tab called "Other accruals". This is where the above checkbox needs to be checked:

And now in the section called "Salary" a menu item with the name "Material assistance" will appear.

Other settings that need to be made are to add an accrual to the list of accruals with an assignment called "Material assistance".

Select "Material assistance" (tab called "Main", field named "Destination");

Indicate "For a separate document", which is in the field called "Accrual in progress";

It is necessary to choose such a calculation method as a fixed amount, you can do it in the "Calculation and indicators" section.

In most cases, it is applied in this way, although, starting from any indicators, it is possible to set a formula for calculation. Similar indicators will appear later, in the document to be filled out:

By the way, when you go into the settings for the composition of accruals and deductions, and add accruals with the purpose “Material assistance” to the list of accruals, the checkbox in the settings will be set on its own, and the menu item will also appear automatically.

And now let's move on to the calculations themselves.

Program "1C ZUP": accrual and payment of material assistance

When you press the button called "Create" in the form of a list called "Material Assistance", generate a new document.

After that, fill in the header of the document. Look at the props called "Type of financial assistance." Such assistance can be provided for various reasons, so there may be several settings with such an assignment. Here, select the accruals we need. Add an employee to the table. And in the column named "Result" indicate the amount of financial assistance. The deduction code of the software product prompts us to select "503". During the selection of the code, the software product must calculate the amount of the deduction for us.

This document has two calculation options:

In automatic mode;

In manual mode, by clicking on the button named "Recalculate".

If the checkbox called “Automatic calculation in documents” is not marked in the settings, then in case of changing the details in the tabular section, the program will cause the yellow key to appear. Click on it to list the document.

But in this case, there is a problem. In our settings, automatic recalculation is turned off and in order to calculate the amount of the deduction, we clicked on the button. And we got this result:

It means that an error occurred and the amount was not calculated. It may be that this error has already been eliminated in your software product, and therefore it will be possible to transfer amounts without additional settings of the software product.

The most interesting thing is that by turning on the calculation in automatic mode, the amount will be calculated without any complaints. Who has the same situation, during editing, change the calculation settings. The setting is in the menu called "Settings", links named "Payroll":

Please note that after changing the settings, in order for the changes to take effect, the document will need to be generated again.

As a result, the document is completed and calculated, and now it can be carried out.

Financial assistance does not apply to payments for the performance of an employee's labor duties. Also, this payment is not regulated by labor legislation. Consider the main legal aspects and postings on material assistance to employees of the organization.

Financial assistance payments

In order to avoid disputes with inspection bodies, it is recommended to fix by internal regulations the types of payments equated to material assistance, their amount and documents that employees must provide in order to receive it.

Mat. assistance will be assigned to the employee at his written request, on the basis of the order of the head.

The accrual of this payment to employees of the organization should be reflected by posting: Debit 91.2 Credit 73.

If payment is made to persons who are not employees of the organization, then the transaction looks like this: Debit 91.2 Credit 76.

The firm can make a payment out of retained earnings. To do this, it is necessary to hold a meeting of the founders and draw up a decision, in accordance with which the money will be paid. To reflect the accrual for this situation, you need to make an entry Debit 84 Credit 73 (76).

The process of transferring funds is reflected in the posting: Debit 73 (76) Credit 50 ().

Taxation and insurance premiums for material assistance

Financial assistance is not subject to personal income tax and insurance premiums:

• If its size does not exceed 4000 rubles.
• Assistance paid in case of damage to health due to a natural disaster
• Assistance paid in case of damage in connection with a terrorist act
• Assistance paid due to the death of a close relative or the employee himself
• Assistance in the amount of up to 50,000 rubles. in connection with the birth of a child (this amount is total for both parents, each receiving a payment at their place of work)

The amounts of material assistance paid do not reduce income tax, i.e. cannot be included in the costs.

One of the most common types of financial assistance is vacation pay. It is equivalent to payment for hours worked, therefore it is subject to personal income tax and contributions in full.

With a simplified taxation system, if mat. assistance is established by the regulations of the organization, then it is equated to the payment of wages. Therefore, it can be included in expenses (object of taxation "Income minus expenses"). For simplified payments, the same rules apply as for the general regime, i.e. cases where mat. assistance is not subject to contributions and personal income tax - the same.

An example of postings for the payment of material assistance to an employee

The organization, at the request of the employee, with the attached documents, made him a payment in connection with the birth of a child in the amount of 30,000 rubles. The attached documents contain a 2-NDFL certificate from the place of work of the employee's wife, from which it follows that she received the same assistance in the amount of 000 rubles.

Wiring:

The allocation of additional material assistance to an employee by an enterprise is a fairly common phenomenon. Therefore, 1C: ZUP provides for the possibility of accounting for financial assistance in connection with the appearance of a child, marriage, for study leave or illness, as well as accounting for accruals to a former employee.

By decision of the general meeting of the founders of the organization, the amount of material assistance payments may be included in net profit, or be added to other expenses.

According to paragraph 23 of Art. 270 of the Tax Code of the Russian Federation, the amount of material assistance included in other expenses refers to expenses that are not taken into account for income tax purposes. Therefore, if the company decided to provide material assistance from retained earnings, then the posting will be carried out on account 84, otherwise account 91.02 is used, and these are other expenses.

As an example, let's look at how to reflect in the software solution "1C: Payroll and Personnel Management" ed. 3.1. reflection of material assistance allocated to a retired former employee Mamontova A.V.

Mamontova A.V. was provided financial assistance in the amount of 20,000 rubles, since she underwent a surgical operation. Let's pay attention to the fact that earlier this year, financial assistance to employees who had already left the enterprise was not allocated.

Setting up 1C: ZUP 3.1

In order for the program to be able to accrue financial assistance, go to the payroll settings and activate the parameter for paying income to former employees of the enterprise:

Menu "Settings"->Payroll

It should be noted that financial assistance is subject to personal income tax and insurance premiums in different ways. Therefore, it is necessary to set up the directory "Types of payments to former employees":

Menu "Payouts"->See. See also->Types of payments to former employees

To set up payments to employees of the enterprise dismissed due to the onset of pensions, as well as reimbursement of the cost of medicines to disabled people, select the appropriate type of payment predefined in the program.

*Note that in the case of assistance to a previously dismissed but not retired employee, the payment of financial assistance will be made with the deduction of personal income tax in the amount of 13%.

Registration of payment of financial assistance

The next step is to register for help. To do this, you must use the document "Payment to former employees", designed to fix the amount of personal income tax and / or insurance premiums, and then reflect them in reporting, including regulatory ones.

Menu "Payments"->Payments to former employees

We create a new document. We will give explanations on the introduction of details in the document, which usually cause doubts:

• Month - the exact month of registration of material assistance in the program is indicated;
• Type of payment - the guide "Types of payments ..." will help determine the type of payment. If the option you select includes an additional withholding of taxes or contributions, fields such as Personal Income Tax Code, Insurance Contributions, and Deduction will be filled in automatically;
• Payment date - During the document, all transactions with personal income tax are fixed by the date indicated in this field;
• When adding a former employee to the tabular section, a form with a limited selection of employees will open, in which only those persons who have already received payments or those who previously worked for the company will appear. If an employee left the enterprise before the start of accounting in the program, he should simply be added to this list. This is done through the selection window:

• Accrued - the amount of financial assistance;
• Deduction amount - income deduction amount, where personal income tax and insurance premiums are calculated automatically;
• Personal income tax - data on retention are reflected. Here you can also see information on the calculation of NFDL;
• To be paid - the final figure of financial assistance;
• Contributions - reflects the amount of accrued insurance premiums.

*Recall that insurance premiums are subject to payments under labor and civil law contracts providing for the performance of work, as well as the provision of services (part 1 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ and paragraph 1 of article 20.1 of the Federal Law of July 24 .98 No. 125-FZ).

This document also provides a printed form, it looks like this:

Analysis

Get comprehensive information and analyze payments to former employees will help the report "Unsalary income"

Menu "Payouts"->Reports on payments