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1s recalculation. Corrections and recalculations of wages. Updated calculation of insurance premiums

In the 1C: Salary and Personnel Management 8 program, edition 3.0, starting with version 3.0.24*, the mechanism for correcting primary documents relating to the calculation and recalculation of wages, as well as benefits for past periods, personal income tax withheld from wages and calculated insurance contributions has been improved. A.D. will talk about this in the article. Radchenko, a specialist at 1C-Corporate Management Systems LLC, which is a center of competence for ERP solutions of the 1C company (1C:ERP Center), which has the status of 1C:Network Competence Center, a participant in the 1C:Consulting project.

Note: * An overview of new versions of the program “1C: Salary and HR Management 8” edition 3.0 and other 1C solutions can be found on the 1C:ITS website in the section “Technological support for application solutions” - “Information on updates to 1C: Enterprise software products” http://its.1c.ru/db/updinfo/.

In the work of a payroll manager, there are quite often situations when it is necessary to partially or completely change the data of previously entered documents that are directly or indirectly involved in payroll calculation. Situations may be associated with accounting errors by an accountant, personnel and organizational changes in the company, wage indexation, or “late” sick leave. There are also funny cases, for example, the payment of two salaries to an employee - for yourself and for your namesake. Errors are often discovered during inventory taking.

Wage Adjustment Legislation – Important Things to Remember

When adjusting wages either upward or downward, you must follow the law. Thus, according to the Labor Code of the Russian Federation, wages are recalculated, for example, in the case of wage indexation (Article 134 of the Labor Code of the Russian Federation). Excessively accrued wages may be withheld (Article 137 of the Labor Code of the Russian Federation):

• to reimburse an unpaid advance issued to an employee on account of wages;
• to repay an unspent and not returned advance in a timely manner;
• to return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards;
• upon dismissal of an employee before the end of the working year for which he has already received annual paid leave for unworked vacation days.

Please note that overpaid wages, including due to incorrect application of labor legislation, cannot be withheld, with the exception of:

• counting error**;
• if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards or downtime;
• if the wages were overpaid to the employee in connection with his unlawful actions established by the court.

In other cases, an employee can reimburse an erroneously issued salary only on a voluntary basis (clause 3 of Article 1109 of the Civil Code of the Russian Federation).

Note: ** A counting error is understood as an arithmetic error made during arithmetic calculations (letter of Rostrud dated October 1, 2012 No. 1286-6-1, determination of the Armed Forces of the Russian Federation dated January 20, 2012 No. 59-B11-17).

New features of “1C: Salaries and HR Management 8” for salary correction

The mechanism for correcting primary accounting documents and recalculating wages has long existed in standard 1C:Enterprise products that automate payroll calculations: 1C: Salaries and Personnel 7.7, 1C: Salaries and Personnel Management 8 (rev. 2.5) and other programs , which include payroll components. In the program “1C: Salaries and Personnel Management 8” (rev. 3.0) this mechanism has been improved and made more user-friendly.

There are three ways to correct documents and accept corrections for accounting:

• enter a document “retroactively” - this is, for example, a “forgotten document” that was not accepted for accounting in a timely manner;
• correct a document from a previous period;
• reverse the document.

Let's look at how to reflect each of these situations in the 1C: Salaries and Personnel Management 8 program, edition 3.0.

Entering a document “retroactively” - “forgotten document”

This method allows you to register a document relating to a past period in the database.

Example 1

Let's assume that at the end of February 2015 the payer received a certificate of incapacity for work for January 2015. The salary for January has already been calculated and paid earlier. The employee was paid a full month's salary.

Let's create a document Sick leave with month of registration February 2015. We will indicate the period of sick leave - from January 16 to January 31 (Fig. 1).

The total values ​​of accruals and separately the total values ​​of recalculations performed are reflected on the first page of the document. This allows the user to visually monitor the calculation results. Recalculations of accruals from previous periods are separated from accruals and are reflected on a separate tab of the document Recalculation of the previous period.

Correction of a document from a previous period

This method is used if in the current period an adjustment is made to the information contained in a document accepted for accounting in the previous period.

Example 2

In practice, situations arise that require correction: - an incorrect period was entered into the document; – the wrong employee was selected in the document; – the employee, for example, was granted leave from 02/01/2015 to 02/28/2015, vacation pay was paid on 01/29/2015. Then, with the written consent of the employee, he was recalled from leave from 02/15/2015.

In a document that was posted and paid in the previous period, commands become visible and available To correct And Reverse(Fig. 2). A comment is displayed next to the buttons, explaining why this document is not recommended to be corrected in the document itself.

Reversing a document

This correction method allows you to cancel the results of a document posted in the past period.

Example 3

note on the features of the reversal mechanism in the program “1C: Salaries and Personnel Management 8” (rev. 3.0):

• team Reverse located directly in the document being corrected next to the Correct button. The appearance and placement of the buttons are shown in Figure 2;
• document Reversal is carried out, which allows you to first prepare a document and later apply its action, or cancel the action of a previously posted document, if this is necessary for some reason.

Document Reversal accruals allows you not only to reverse previously made accruals, but also to enter new accruals that depend on those being reversed - the tab Additional charges and recalculations(Fig. 3).

Correction and reversal of documents from a past period - answers to frequently asked questions

In practice, users often have questions about correction, reversal or recalculation of wages. We will answer the ones that are asked most often.

In documents of the current period, the “Correct” and “Reverse” commands are not visible. When do correction and reversal commands appear in a document?

The buttons appear in a document for which wages have already been paid or the document Reflection of wages in accounting has been posted.

When does the “Recalculation - Recalculation of the previous period” or “Recalculation of accruals”, “Recalculation of benefits”, “Additional accruals, recalculations” tab appear in the document?

If it is a document from a past period or a document – ​​a “correction”.

Why aren't deductions calculated?

Deductions are calculated in the current billing period taking into account the previous calculation result of previous periods.

Forms of commands depending on the state of the document

Depending on the state of the document that can be corrected, the Correct and Reverse commands are displayed differently, as well as links to corrected and corrected documents. The following options are possible:

1. There is no point in correcting the document yet (Fig. 4).
2. It is better to correct the document through the correction mechanism, rather than repost an existing copy of the document (Fig. 5).
3. The document has already been corrected (Fig. 6).
4. The document has already been canceled (Fig. 7).
5. Document - correction of a document of the previous period.

In this case, the current period has already been closed and if a repeated correction or cancellation of the document is required, it is better to do this through the correction/reversal mechanism (Fig. 8).

6. The document is a correction of a document from a previous period and has already been corrected (re-correction) (Fig. 9).
7. The document is a correction of a document from the previous period and is also reversed. It cannot be edited (Fig. 10).

Features of “1C: Salaries and HR Management 8” regarding wage recalculation

Recalculation of accrued wages

Recalculations are recorded when data for payroll calculations changes in periods for which wages have already been paid. The reasons for registering recalculations are changes:

• composition of charges;
• indicator values;
• time worked.

When canceling a document Payroll and contributions, information about employees and periods for which recalculations were made is restored and can be corrected again. If the reason for recalculation is registered in the program - in the form of a document An information message appears informing you of the need to recalculate the document (see Fig. 11). If you click on the hyperlink More details, then a form opens with a list of periods and reasons for the occurrence of recalculations.

When you press the button Add more now document is created Payroll calculation in the current period, and the tabular part is filled in Additional charges, recalculations.

Recalculation of benefits

Similar to the salary recalculation example, on the tab Recalculation of benefits the results of recalculation or additional accrual of benefits for previous periods are reflected (Fig. 12).

Benefits are recalculated automatically if corrections are made to existing orders for parental leave. You can also register the need for recalculation manually in the section Salary -> Recalculations.

If there is no need to create a separate salary recalculation document for the next pay period, the period is not closed and the salary has not been paid, it is possible to recalculate the current document Calculation of salaries and contributions. If there are many employees for whom recalculation is required in the document, you can refill the document using the menu button Fill in the header of the document. Available in the drop-down list:

• complete refilling of the document;
• refilling with saving manual changes;
• addition of data from employees not included in the document.

Document “Additional accrual, recalculation”

Document Additional accrual, recalculation is a Payroll document created in a special mode. If the period is “closed”, i.e. the payment of wages is registered or reflected in accounting, the user has the opportunity to enter a document Additional accrual, recalculation. It contains the details necessary to make an intersettlement payment and is intended for use in cases where it is necessary to pay additional accrued wages before the end of the billing period (Fig. 13).

Recalculation of average earnings documents

The need to recalculate average earnings documents is determined automatically when registering accrued wages. The program determines a list of documents that use data on average earnings for the period in which changes were made. If information about accruals and hours worked has changed, a recalculation record is recorded. At the same time, an information inscription is displayed on the average earnings document form, which informs about the need to recalculate the average earnings and the document itself, via a hyperlink More details, same as in the document Payroll A form opens with a list of periods and reasons for the occurrence of recalculations. The user independently chooses what to do - recalculate the document or issue its correction. If the recalculation affects accruals from previous periods, the result of the recalculation is reflected in the tabular section Recalculation of the previous period of the average earnings document.

Recalculation management

To improve the convenience of work and faster access to data on recalculations, a work place has been created in the program Recalculations– a tool for managing recalculations. The workplace form is available through the menu Salary -> Service -> Recalculations. The work place is a processing containing two tabular parts Salary And Vacations, sick leave and other interpayment documents.

In the table Salary For each registered record, you can open employee data, data from the document that is the reason for the recalculation, and issue a document Additional accrual, recalculation or remove an entry from the list if it is not true. If necessary, the user can manually add a recalculation record for any employee for the required period.

In the table Vacations, sick leave and other interpayment documents similar actions are available with documents of average earnings.

It is possible to issue a correction to the document or recalculate the average earnings document itself. If a payment has already been made on this document, the program warns about this and provides the opportunity to cancel refilling the document.

It is also possible to delete outdated recalculation records.

Recalculation of personal income tax

The program “1C: Salary and Personnel Management 8” (revision 3.0) provides the ability to recalculate personal income tax withheld from an employee’s salary in previous periods.

This opportunity is provided by the document Recalculation of personal income tax. The document allows you to automatically fill out the tabular section with a list of employees for whom personal income tax needs to be recalculated, or add an entry manually; introduce standard, property and personal deductions; create a printed form for the tax accounting register for personal income tax (Fig. 14).

Recalculation of insurance premiums

“1C: Salary and Personnel Management 8” (rev. 3.0) provides the ability to recalculate insurance premiums. Document Recalculation of insurance premiums allows you to calculate insurance premiums from the beginning of the tax period to the month of registration. The document contains details that allow you to reflect the recalculation in the reporting as an independent additional accrual in accordance with Article 7 of Federal Law No. 212-FZ of July 24, 2009, or to reflect the recalculation “retrospectively” to generate an updated calculation of the DAM-1 for the previous period. The document has two tabular parts Estimated contributions And Income information, in which, as a result of automatic calculation, changes are reflected in comparison with the previously created calculation of insurance premiums (Fig. 15).

To summarize, it can be noted that the new capabilities of the “Salaries and Personnel Management 8” program (rev. 3.0) make it possible to more fully cover the range of tasks that arise for an accountant in recording corrections of primary documents and recalculating wages, taxes and contributions.

From the editor

Read the articles about new features of the 1C: Salary and HR Management 8 program (ed. 3.0):

• “Summary accounting of working hours in “1C: Salary and personnel management 8” (rev. 3.0)” - No. 9 (September) “BUKH.1C” for 2015 (p. 22);
• “Accounting for territories in the program “1C: Salaries and Personnel Management 8”” - No. 7 (July) for 2015 (p. 19);
• Online

The Recalculation object is used to store information about for which calculation register records the calculation results (resources) need to be recalculated. It is a configuration object subordinate to the calculation register. The need to recalculate resources may arise due to an incorrect sequence of document input by the user (retroactive entry of documents), which leads to the need to recalculate the calculation results of those records that depend on the calculation results of other records entered into the system later.

Recalculation object settings

Information about records requiring recalculation can be stored in varying detail.

Allocation records contain predefined fields:

• Recalculation object – a link to the registrar whose calculation results need to be revised;
• Calculation type – a link to the calculation type from the plan of calculation types that is assigned to the register that owns the Recalculation object.

Thus, at a minimum, information about recalculations is stored accurate to the registrar (document) and type of calculation.

To more accurately identify out-of-date settlement register entries, you can enter allocation measurements. This will allow you to narrow down the list of records that require recalculation.

Let's look at an example.

If the calculation register stores data on the accrued basic salary of the organization's employees and, thus, the calculation register has the "Employee" dimension, then the recalculation can also have the "Employee" dimension. This will lead to the fact that recalculation records will mean the need to recalculate those register entries that belong to a specific registrar, have a certain type of calculation and contain a link to a specific employee.

The conversion table can be filled in automatically by the system based on the settings made during configuration. Automatic tracking of records for which a revision of the result is required is the main purpose of the recalculation object.

Allocation dimensions are one of the tools that allow you to configure this automatic allocation filling.

This is done using the properties of the allocation dimension:

• Register dimension – a link to the dimension of the “parent” calculation register to which the recalculation is subordinated.
• Leading register data – links to measurements and details of leading calculation registers.

In order to describe the peculiarities of setting up recalculation measurements, we will agree on the following terms:

• The main register is the calculation register to which recalculation is subordinated and which it “monitors” the relevance of the results.
• Leading registers are calculation registers whose entries affect the result of the calculation of the main register entries.

If the system already has main register records, then any change in the composition of the leading register records should lead to the appearance of recalculation records. These recalculation entries will signal the need to recalculate one or another set of main register entries.

In order to describe exactly what changes in leading register entries will lead to the appearance of recalculations, recalculation measurements are used. To specify the need to recalculate records for the same employee for whom the leading register records were entered (changed), do the following. A link to the "Employee" dimension of the main register is entered into the "Register Dimension" property, and links to the "Employee" dimension of all leading registers are entered into the "Leading Register Data" property. With this setup, in the event of any change in the composition of the leading register records (i.e. when writing the corresponding set of records), the following will happen:

• A set of leading register records has been analyzed (let’s say the set of records contains records for employee Ivanov that have a certain validity period (for example, March)
• The main register will be automatically requested
• If it already contains records, according to Ivanov, and their result potentially depends on the records of the leading register (what “potentially depends…” means will be discussed below), then lines with the following data will be entered into the recalculation:

In this case, rows will be entered only if such rows are not already in the conversion table.

It should be noted that the appearance of recalculation entries does not mean any changes directly in the main register. Recalculation records are nothing more than a signal that the system gives. And how exactly to react to this signal about the need to recalculate register entries depends on the developer of a particular solution. We will discuss examples of processing recalculation records in other publications.

Calculation type plan settings related to allocations

The dependence of some register entries on others is built through the settings of plans for calculation types. The following concepts are used for this:

• Variant of dependence on the base – property of the plan of calculation types;
• Basic plans of calculation types – property of the plan of calculation types;
• Leading types of calculation - property of the type of calculation;
• Base period – details of the calculation register entry;
• Validity period – details of the calculation register entry;
• Registration period – details of the calculation register entry.

Let’s say that the main calculation register is assigned the “Main” calculation type plan, and the leading register is assigned the “Auxiliary” calculation type plan. Then the main plan of calculation types needs to set the following properties of the "Calculation" property group:
Dependence on the base – “by validity period” or “by registration period”;
Basic plans for calculation types – plan for calculation types “Auxiliary”.

This will mean that the main calculation register, which behaves according to the “Main” calculation type plan, depends on those registers to which the “Auxiliary” calculation type plan is assigned (i.e. in our case, the leading calculation register) and at the same time the entries The main register depends on the master records by validity period or by registration period.

When setting up a plan for calculation types “Main”, its calculation types (for example, the calculation type “Additional allowance”) must be set in the list of leading calculation types for the “Auxiliary” plan calculation types (for example, the calculation types “Personal surcharge” and “Monthly surcharge”). This will mean that the results of calculating the main register entries with the calculation type "Additional allowance" depend on the results of the leading register entries with the calculation types "Personal surcharge" and "Monthly surcharge" and must be recalculated in the event of any change (appearance or deletion).

At the same time, in order to find out which records need to be recalculated, the system will compare the records of the leading and main calculation registers:

• by type of calculation,
• when the validity period (or registration period) of the leading register records falls within the base period of the main register records
• and by the Employee dimension, which was described above.

This material will allow you to make settings that will lead to automatic filling of conversion tables. For some tasks, automatic completion may not be enough. In such cases, you should generate allocation records using the built-in language of the system. This is discussed in detail in the section "Entering allocations using the built-in language".

From others - for example, the bonus may be determined by the amount of salaries for the period. In this case, it is possible that the salary will be changed after the bonus has been calculated. By default, the platform does not control such situations. If the developer considers it necessary to track this, then you need to use a special subordinate object of the calculation register - Recalculation:

Recalculation records are stored in a separate table. They do not guarantee that the dependent register needs to be recalculated accurately, but serve as a signal of such a potential need.

In general, recalculation table entries contain the following fields:

• recalculation object (record document whose data needs to be recalculated)
• calculation type - link to the calculation type from the Plan of calculation types defined for this calculation register

Records can be stored in more detail, in the context of one or several dimensions of a given calculation register. For example, the payroll registrar was backdated throughout the department; Moreover, the changes were only for employee Ivanov. Adding the Employee dimension to Recalculation will allow you to track this. In this case, the Recalculation dimension must be linked to the calculation register dimension:

The recalculation table data is generated automatically if the corresponding calculation type plan has the Base period property set. If the property is not set, then the developer is responsible for generating records.

Question 14.41 of exam 1C: Platform Professional. Recalculation data...

1. are not calculation register entries
2. are calculation register entries
3. are recalculation register entries
4. are records of the actual validity period table

The correct answer is the first, they are generally stored in separate tables.

Question 14.42 of exam 1C: Platform Professional. In the "Recalculation" dimension properties window, on the "Communication" tab, in the "Register dimension" property, indicate...

1. measurement of the base register, when the data of which changes, the current register record must be recalculated
2. measurement of the current register, the entries of which should be recalculated when the data of the base registers changes
3. measurements of base registers, when the data of which changes, the current register record must be recalculated

The correct answer is the second one. The recalculation itself is needed to track the need to update the entries in the current register.

Question 14.43 of exam 1C: Platform Professional. The "Recalculation" table is filled with rows, each of which represents...

1. a set of information about the type of calculation and the document-recorder of the calculation register entry that needs to be recalculated. The table will also contain recalculation measurements
2. a set of information about the type of calculation and the document-registrar of the calculation register entry that needs to be recalculated
3. a set of information about the type of calculation, the line number of the registrar document and the registrar itself of the calculation register entry that needs to be recalculated. The table will also contain recalculation measurements
4. there are no correct answers

The first answer is correct, analysis above.

Question 14.45 of exam 1C: Platform Professional. Choose the correct answer:

1. In the process of working with recalculations, the developer can “ignore” the information that the system provides in the recalculation table, that is, refuse to revise the calculation results
2. The principle of operation of recalculations in the 1C:Enterprise 8 system is “notifying”
3. The configuration developer cannot control the process of recalculating settlement register entries; the system does everything automatically
4. Statement 1 and 2 are true

The fourth correct answer is that recalculation only monitors the potential need to change dependent data.

Question 14.46 of exam 1C: Platform Professional. For one calculation register...

1. Only one recalculation can be supported
2. Only three allocations of different structures can be supported
3. any number of recalculations of different structures is supported

The correct answer is the third, there is no problem adding any number of subordinate Recalculation objects to the calculation register; their structure is not controlled in any way.

Question 14.57 of exam 1C: Platform Professional. The frequency of settlements is monthly. The corresponding settings have been made in the calculation register. For the Salary calculation type, the Trip calculation type is specified as a displacing calculation type. On 03/01/14, salary information was entered into the information base, but no calculation was made. On March 20, 2014, the business trip was entered into the information database and calculated. On March 30, 2014, salary calculation was launched. Will business trip data be taken into account when calculating salary? Do I need to recalculate my business trip?

1. Will be taken into account, but the business trip will have to be recalculated
2. Will be taken into account, no travel recalculation required
3. Will not be taken into account. It is necessary to cancel the trip calculation and recalculate both types of calculation
4. Will not be taken into account. To make the calculation correctly, the salary and business trip must be in one document

Recalculation is not needed, the business trip record is within the month.

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In this article we will look at how to recalculate vacation pay in 1C ZUP. Such situations can arise for various reasons. For example, the data in the information system has changed or due to an error in accounting. It should be noted right away that there are several fix options. If the accrual month is still open, then you can make corrections directly to the document itself and then re-post it. Otherwise, corrections must be made or accounting discrepancies may arise.

Let us consider, for example, the case when the vacation was terminated earlier than the actual date. The employee was initially accrued vacation pay for the period from the first to the third of October.

For example, for some reason the employee was forced to take leave earlier - on the second of October. To reflect this action and recalculate the amount, open the original document and click on the corresponding “Correct” hyperlink at the bottom of the document.

In this case, a new document will be created in which it is necessary to indicate the new date for the employee of the organization to return from vacation.

Go to the “Recalculation of the previous period” tab. We see that the amount accrued earlier will be reversed.

Then we carry out the document. It should be noted that no payment will follow, since the recalculated amount exceeds the accrual amount. In turn, the calculated tax is subject to recalculation. The resulting overpayment of personal income tax will be taken into account when the next payroll is calculated. The amount of calculated tax will be reduced by the amount of overpayment arising in connection with the recalculation of vacation. The 6-NDFL report does not display the amount of tax withheld or transferred in excess, but when the next salary is paid, the amount of tax to be transferred will take into account this overpayment. After that, in the next statement to the bank or cash desk, personal income tax will be transferred taking into account the previously made overpayment, which will subsequently ensure the correct display of personal income tax accounting in the 6-personal income tax report.

If you have questions on the topic of recalculating vacation pay in 1C ZUP, ask them in the comments under the article, our specialists will try to answer them.

Next, let's look at the second example. An employee of the organization wrote an application for leave starting from October 1 to October 14. Similarly, the vacation was calculated and paid through the statement. But wages for the previous month - September, could not yet be calculated, since this is the current month. At the end of the month and the calculation of wages for September, it becomes necessary to recalculate vacation pay. Let's open the original vacation document, in which we will have information that we need to refill information about average earnings. This means the data has changed.

In the same way, click on the “Correct” link, as a result of which a new “Vacation” document will also be created, in which the previously accrued amount will be reversed, and on the “Accrued (details)” tab, a new vacation accrual will be made taking into account the new calculation conditions. A new personal income tax will be calculated for the difference in charges. Then we carry out the document.

Quite often there is a need to carry out a new salary calculation (recalculation), in this article we will look at how to recalculate salaries in 1C in the simplest, and most importantly, convenient way. Such operations are performed in several cases, first of all, these are: changing the operating mode (decreasing or increasing temporary work), changing the values ​​of any indicators and changes in the composition of accruals. In order to restore or correct information about employees and periods of work, just go to the “Payroll and Contributions” tab and cancel the posting. After this step, you can enter new data and recalculate your salary in 1C ZUP.

In order to recalculate your salary in 1C, you need to go to the “Add up now” subsection, click the appropriate panel and create a document file “Salary calculation in the current period”. After this, you need to fill out the table that appears.

Working with the document “Additional accrual, recalculation”

The act itself is one of the variations of the document - Payroll. However, the period in which the processing took place has already ended, all postings are closed (in other words, the salary has already been paid and reflected in accounting), then it is worth using the “Additional accrual, recalculation” panel. Access to it is open just when all operations and payment of wages and its reflection in accounting have already been completed. In this section you will find all the necessary details that can be used to make an intersettlement payment, that is, they can be used to pay additional accrued wages even before the end of the billing period.

It is possible to recalculate wages in 1s 8.3 ZUP and not in full, but average earnings. The program itself determines how necessary this is, immediately after the accrued wages have been registered. To do this, you need to perform the following operations: Go to the “Details” tab, select the action you need: recalculate the document / issue a correction. If the recalculation of wages in 1C 8.3 accounting affects accruals from previous periods, you will see changes in the table “Recalculation of the previous period of the average earnings document.”

Salary recalculation in 1s 8.3 is the convenience and simplicity of carrying out various operations, including recalculations. The PC has a separate workplace “Recalculations” - this is the most important tool for their management. In order to get to this section, just go to the “Salary” menu, then click the “Service” button, and then go to the “Recalculations” tab.