Personnel transfer of organizations in 1s. Service capabilities of the document "personnel transfer of organizations." Recruitment

IN software product 1C Accounting has the ability to accrue income in the amount of the value of the gift received by the employee. Let's consider next example. An employee of the TF-Mega company received a watch worth 10 thousand rubles as a gift from the management in connection with the anniversary. For this watch, a donation agreement was drawn up with the employee, signed by both parties.

In order to reflect this fact in 1C Accounting 8.3, you must perform the following steps.

Set up calculation types.
Credit the employee with income equal to the value of the gift received.

Setting up the calculation type

In 1C accounting, accounting of calculations that are used to accrue income to an employee equal to the value of the gift received is carried out in terms of calculation types “Accruals”.

From the “Payroll and Personnel” menu, go to the “Accrual Settings” subsection wages" and further - to the subsection "Accruals".
Click "Create".
In the newly generated document, enter the name of the calculation type. In the example given, this would be “Gift Value” (see Figure 1).
Specify the calculation code (indicated individually for each calculation).
Check the “Subject to Personal Income Tax” checkbox and indicate code 2720 in the “Income Codes” section - thereby explaining that the document takes into account the cost of the gift received by the employee.
Check the box “Income received in kind” - this is done in cases where the employee receives income not in cash, but, as in the example, in the form of a gift. However, the income he receives is taken into account for tax purposes and, therefore, must be taken into account when calculating personal income tax. For accruals of this kind, no accounting entries are created. However, entries for insurance accruals and personal income tax are created, since the income received by the employee is taxed.
In point " Insurance premiums» you should indicate the type of income accounting. In the example given, it should be indicated that the employee received income that is not subject to contributions (see Federal Law No. 212).
In the “Income Taxes” subsection, you should check the “Do not include” box, since in the example given, the gift received by the employee cannot be considered an expense for the salary of this employee.
In the “Accounting” subsection, you should specify the type of accrual in accounting as the type of reflection so that you can then generate the corresponding transactions. The accrual type is selected from the directory (the “Salaries” menu, the “Settings” subsection, click on the “Wages accounting methods” link). If necessary, you can create a new entry in the directory if the right way has not yet been included in it. It should be borne in mind that the directory indicates only a debit account. This section should be completed if accruals will be reflected equally for each employee of the enterprise.
The checkbox in the item “Included in basic charges” is checked automatically, but if necessary, it can be removed. In the example given, the income was received by the employee in kind, so the checkbox should be unchecked.
Save and close the document.

Accrual of income to an employee in the amount of the cost of the gift

The employee is accrued income in the amount of the value of the gift he received by creating a document “Payroll” (menu “Salaries”, subsection “Accruals”). The procedure is as follows.

On the “Accruals” tab, you must manually add a line.
In the “Employee” section, you should select the employee to whom the gift was given (see Fig. 2).
In the “Accruals” section, select suitable type calculation (in the example given, this is the “Cost of the gift”).
In the “Results” section you should indicate the cost of the gift (in the example it is 10 thousand rubles).
In the “Deduction Codes” section, you should enter code 501 (usually set automatically).
In the “Deduction Amount” section, you must set the deduction amount for the income received by the employee. For the current tax period, the amount to be deducted will be 4 thousand rubles (see Article 217 of the Tax Code of the Russian Federation).
In the “Date of receipt of income” section, you should indicate the date the gift was given to the employee.
In the “NDFL” section, the document is usually filled out automatically, indicating the amount tax deduction and its code. Personal income tax calculated according to the example given will be: 10,000 - 4,000 * 13% = 780 rubles.

Personal income tax withholding from the employee for the amount of the gift received will be carried out when paying wages for the month in which the gift was received.

People's income can be represented not only in the form of money, but also in kind. For example, individuals can receive in-kind income in the form of:

food and personal hygiene products, clothing for those in need;
products that are grown and produced by personal farming;
production from hunting, fishing, picking berries and mushrooms in the forest, etc.

At the same time, the word “natural” is used not so much in the sense of “natural, natural”, but rather “intended not for sale, but for one’s own consumption.”

IMPORTANT! From a tax point of view, such income, along with cash income, is also subject to accounting (that is, income tax is paid on it as well). This is written about in Tax Code(Article 210). There (Article 226) it is established that firms, entrepreneurs, private lawyers and notaries must themselves calculate and pay personal income tax from the payer (most often we're talking about about their employee receiving part of the salary in kind).

Accounting for natural income

Designed for accountants special instructions, allowing to take into account the natural income of the employee. They are given below:

The natural share in income can be maximum equal to 20% of his salary, taking into account income tax (Article 131 Labor Code). But in this case, income that is not a type of salary (Article 129 of the Labor Code) is not taken into account - for example, travel allowances.
If the employee receives part of the income in kind, then it is necessary to take into account the rules prescribed in paragraph 54 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 17, 2004 No. 2:
- the right to payment in kind is prescribed in an additional agreement to the employment contract or in a collective agreement;
- the employee voluntarily refuses money in favor of food or other goods, of which he has drawn up a written confirmation;
- goods issued as income in kind can only be intended for private use (for example, it is not allowed to give out part of the salary in the form of fittings);
- the cost of goods should not be higher than the price prevailing on the market.
On the amount of income in kind, the amount of accrued VAT depends on what type of product it is paid for (rate 10% or 18%).
The delivery of goods is accompanied by the delivery of a regular invoice, but the invoice is created in one copy and is not given to the employee.
If the share of net profit from the sale of agricultural products produced in the company exceeds 70%, then the payment of wages to employees in the form of these products may not be accompanied by the accrual of VAT (clause 1, clause 1, article 146, clause 20, clause 3, article 149 of the Tax Code of the Russian Federation ).
Income in kind is subject to income tax and insurance contributions (clause 1, clause 1, article 420 of the Tax Code of the Russian Federation); in this case, insurance premiums are calculated based on the current market value of goods (Article 105.3 of the Tax Code of the Russian Federation), and VAT and excise taxes are already taken into account in this amount.
The price indicated in the documents is recognized as a market price if the Federal Tax Service was unable to provide evidence that this is not the case, and in the case where the taxpayer did not independently change the amount of tax (clause 6 of Article 105.3 of the Tax Code).
Receipts in kind are taken into account regardless of the taxation system (general or simplified): see Art. 255, pp. 6 clause 1 art. 346.16 Tax Code of the Russian Federation, Letters of the Ministry of Finance dated May 27, 2016 N 03-03-07/30694, dated November 20, 2015 N 03-03-05/67502.

IMPORTANT!
Salaries in kind cannot be paid with the following goods or financial obligations:

alcohol and drugs;
toxic, poisonous substances;
ammunition and weapons;
promissory notes;
coupons.

Wiring diagram

To correctly record the natural part of income, you should use the entries shown in the table:

Reflection of natural income in form 6-NDFL

Comments on filling out this form are contained in the letter of the Federal Tax Service dated 08/01/2016 No. BS-4-11/13984. Briefly the rules are:

on 020 we write the amount of non-cash income received;
040 - income tax on this income;
070 - income tax on the rest of the salary;
100 - date of receipt of the natural part of the salary;
110 - date of receipt of the rest;
130 - the amount of the natural part of the income.

IMPORTANT!
Federal Law No. 212 contains a list of non-monetary receipts from which insurance premiums are not charged. These include:

travel costs to and from work for persons working in the far north;
costs of training employees in special professional educational programs;
the amount of costs for uniforms required by law for some employees
compensation payments to citizens (food subsidies, public utilities, free housing, etc.).

Income in kind and preferential meals for employees

It happens that an organization holds a festive event, which includes free refreshments for employees. In short, in these situations, workers receive additional income in kind. However, you do not have to pay income tax on it. The corresponding position was stated by the Ministry of Finance of the Russian Federation in a Letter dated March 6, 2013. No. 03-04-06/6715.

It's a different matter when it comes to organized system meals for employees (at a discount or completely free). In this case, the company is obliged to keep records on the basis of coupons issued to employees or using a special journal where their visits to the canteen are recorded.

There is another system - employees can be given cards with which they pay for food, and at the end of the month, waste is recorded based on actual consumption.

Income in kind and travel of employees

If work involves business travel or if additional expenses are necessary when traveling to work and home (for example, the office is located outside the city), the company is obliged to reimburse all travel costs. Employees are often provided ticket or compensation for the actual number of trips made. These funds are not income, which means they are not taxed. Therefore, it is incorrect to count them as income in kind.

IMPORTANT! Business travel expenses do not fall into this category. They are compensated by the employer in the manner prescribed by Article 168 of the Labor Code.

In general, accounting for the non-natural part of income does not take much time and effort. You just need to follow the instructions exactly and take into account last changes in the relevant laws.

In the tax legislation of many countries, the profit of citizens received in the form of commodity and material assets is subject to personal income tax (personal income tax). The main goal, the meaning of people’s activities is benefiting. In a modern market system, profit operates in the form of cash receipts and material assets.

The concept of natural income includes products that appear in the process of human labor efforts. This can be seen in the example of farming, working on livestock farms, in poultry farming for own needs, personal consumption. Eventually labor activity and receiving income in the form of monetary and in-kind benefits is formed branch of the national economy. Part of the profit from subsistence farming is used to strengthen the economic power of the country.

Classification and registration

In the Tax Code of the Russian Federation, according to Article 211, paragraph 2, a definition of natural income is given. Accordingly, it can be classified as:

Payment made in full or in part for a specific individual, for services, for food, for training needs and other types of life support in accordance with his motives.
The value assessment of goods, work performed for the benefit of man, assistance in his social activities, performed free of charge.
Payment for labor activity in kind.

Tariffs, equivalent to the production of products, services, translated into their financial value in accordance with the amount of work or property performed, constitute the income from which it is obtained the tax base . The price of these goods and services includes a certain amount of value added tax.

For example, it is considered sewing Studio, where the employee’s salary debt amounted to 1000 rubles, was repaid with products in the amount of 10 shirts. For the performer, the price of each is 100 rubles. For outside consumers, such shirts cost 130 rubles. (VAT included). The employee's benefit was:

[(130 – 100) rub. * 10 shirts] = 300 rub.

Accounting determines the nature of tax withholdings on additional income in kind. That's what it is income tax individuals(NDFL). Fees for additional income of employees are regulated by special legislative documents.

In addition, it works social tax. There is a certain procedure for collecting such a single tax (UST):

If an employee earned a certain amount of money in the process of performing his direct duties, and the income tax payer is an atelier, then the citizen’s income is not taxed, but is included in the reporting documents.
If the profit is not related to the fulfillment of the contract, then it is not subject to tax and is not indicated in the reporting.
The income is received while performing the workload, the studio pays tax contributions, then revenue part fully subject to unified social tax and insurance premiums.

Registration of income is carried out in accordance with their classification.

How to determine the amount and date of receipt

The day on which the increase was actually received is recognized as the date for entering into the basic data for the deduction of taxes for individuals. This is fully consistent with the provisions of Art. 223 of the Tax Code of the Russian Federation and has features expressed in subparagraphs and paragraphs in the form:

financial expression – the day the money transfer is received into a bank account or under a guarantee, credited to proxies;
issuing wages with the company's products;
material benefit - time of interest repayment on borrowed funds taxpayer;
upon receipt by the contractor of the object of service, work, resale of goods from persons who are mutually responsible;
the day of purchasing bonds or shares with the expectation that their prices will rise;
dates of receipt of profits from a controlled foreign company;
time of receipt of income at the end of the month for work performed under the contract (agreement);
payment dates on the last working day in case of a break labor relations;
obtaining funds to employ the unemployed and additional jobs;
in payment of subsidies;
income receipts for individual entrepreneurs from budget system RF.

Tax calculation

Tax proceedings operate within a certain state. The purpose of such activity is implementation of legal order in reproduction tax obligations . This means methods developed within the framework of the law, ways of performing the duties of persons obliged to make tax contributions to the country's budget.

This is a specific process with the establishment of the amount of a specific obligation in the form of a tax of a specific payer.

The tax settlement process is underway five stages:

Finding a tax object.
Quantitative, cost determination of the main characteristics of taxation.
Finding the share of the tax amount.
Implementation of benefits in the tax system.
Calculation of the monetary amount of tax.

Participate in tax proceedings three "forces":

persons (taxpayers) obliged to pay tax from their own resources;
government authorities that control financial activities and identifying violations in it;
persons (agents) obliged to calculate, withhold and transfer taxes to the budget.

Tax law is considered as a science that studies salaries And unsalary duties. The source of the salary tax is the fund from which the taxpayer makes the payment, calculated government agency. Non-salary deductions are calculated by the payer himself. IN Russian Federation Legal entities calculate the amounts independently.

IN legislative acts Articles 7, 9 of Law No. 212 Federal Law stipulate that a collection is made from incentives and other monetary payments made by the employer on behalf of persons who are officially employed.

Existing extra-budgetary funds are replenished by deductions from:

salaries under an employment agreement, payment of bonuses under collective agreements;
payments under civil law conditions;
under contracts for the implementation of the order under the terms concluded between the customer and the author-executor;
under a contract on the transfer of the right to the fruits of intellectual labor;
under a publishing license agreement;
under a licensing transaction for the use of cultural works and scientific works;
under a contract between organizations and users for joint management while paying remuneration to the authors (author or licensing agreements).

Non-taxable income in kind

The laws of the Russian Federation provide tax levies on income from individuals. The types of income are different, the form of tax is personal income tax, and therefore the basic size of the state budget is formed.

That part of citizens' profits that is exempt from taxation represents non-taxable income in kind.

Article 217 of the Tax Code of the Russian Federation identifies income categories that are not subject to fiscal burdens:

special benefits and compensation paid from the state budget;
pensions for state provision, payments upon reaching a certain age, social supplements to pensions;
payments in accordance with the legislation of the country, local decisions aimed at compensation for damage, damage to health, etc.;
alimony;
funds in the form of free support in the field of culture, education, bonuses;
lump sum payments for natural Disasters, deaths, humanitarian aid, charitable support, etc.;
scholarships for students;
income from personal property, property (possessed for more than 3 years);
inheritance;
profit not exceeding 4000 rubles. for encouragement in the form of gifts, prizes, donations, financial assistance, purchasing medications as prescribed by a doctor, competitive events, gifts for disabled people and WWII veterans.

At the end of each calendar year, organizations prepare certificates of income received by each employee. The income code number in certificate 2 for personal income tax is also indicated there. In 2016, personal income tax receipts and withholding codes were changed in accordance with Order of the Federal Tax Service No. ММВ-7-11/63@.

These changes form the basis for 2-NDFL certificates in 2017. There are no changes for 2018. There is also a table of codes with decoding. Every month, when calculating salaries, a deduction is made to the state budget or regional budget of 13% of the salary or the amount earned over time. For the correct formation of transfers, introduced special certificate form.

The certificate indicates the monthly code and amount of profit, code and amount of deductions. Social deductions for property and investments are highlighted in a separate column. The result is summarized in the form of the earned result and a set of deductions.

Income received from actions with securities, appear under codes 1544, 1545, 1549, 1554.

Cash amounts from interest on loans– code 1551.

Profit from transactions– codes 1546, 1547, 1548.

Interest income on the total repo loan – 1551.

By aggregate percentage of IIS – 1552.

When opening a short position (REPO, IIS) – 1553.

From the amounts of bonuses, funds for specialized purposes– code 2002.

From reward results — 2003.

The validity period of this reporting form is not determined by the regulations.

The software product 1C: Accounting 2.0 contains a subsystem personnel records However, this subsystem includes a limited range of documents that allows hiring, personnel transfer and dismissal of employees. This subsystem is suitable for small businesses with a limited number of employees. The personnel accounting subsystem is available from the “Personnel” menu of the main menu of the program.
Also, the personnel accounting subsystem can be found in the “Personnel” tab of the program function panel.

The personnel records subsystem includes two directories: “Individuals” and “Employees”, which contain information about the organization’s employees.
The directory “Individuals” reflects such personal data of employees as date of birth, gender, place of birth, citizenship, INN, SNILS, as well as addresses and telephone numbers. The “Employees” directory is intended to store information about an employee’s work activity in a given organization.

Recruitment

The 1C: Enterprise Accounting program provides two options for hiring. The first option is when adding an employee, the program automatically prompts the user to create a job order.

The appearance of the hiring assistant is configured by default. In order to use it, you must enter the personnel number, last name, first name, patronymic, date of birth and gender of the employee. If information about this employee is already included in the “Individuals” directory, a window will pop up with a list of individuals with similar data. In this case, select what is checked in the list and click on the “Next” button. To avoid duplicates of individuals, it is not recommended to create new positions in this directory.

The next step in working with the hiring assistant is entering personnel information. In the window that appears, you should note the type of employment of the employee, select the department, position, date of employment, and also enter information about remuneration. If you uncheck the “Create a hiring order” checkbox, work with the assistant will be completed, but the hiring order will not be created.

The next step is to provide additional information required for payroll calculations, as well as for taxes and insurance contributions.

After filling in all the details, click on the “Finish” button. This assistant also offers to immediately receive a printed form of the employment order.
You can turn off the Hiring Assistant. To do this, you should use the change in user settings, which can be found through the menu “Tools” - “User and Access Management” - “List of Users”.

In the list that appears, select the user who needs to disable the automatic appearance of the job application assistant and click on the button.

In the window that appears, check the box next to “Do not use the hiring assistant”, and then save the changes made using the “Ok” button.

The second option for hiring employees is to enter hiring orders in the appropriate journal.

If the use of the hiring assistant is not disabled in the user settings, you will have to follow the procedure described above, since in this case the hiring process will be carried out in three stages suggested by the assistant.
If the use of the Hiring Assistant is disabled in the user settings, the program will create new document recruitment, in which the user must select an employee and enter personnel data and payroll information. In this mode, it is possible to enter an order for a group of employees.

You can also print a job order from the hiring document.

Personnel movement

Document " Personnel movement» is intended for changing an employee’s personnel information or information about the calculation of his wages. This document can be obtained from the corresponding journal.

When you select an employee, all information about him, taken from the relevant reference books and the employment order, appears in the document. In order to change this data in whole or in part, you must indicate the date of translation, as well as change the information to more current ones, and then post the document. It is possible to make a personnel move for a group of employees. A printed form of an order to transfer an employee to another job is available from this document.

Dismissal

The “Dismissal” document is intended to terminate the employment relationship with the employee and is available from the corresponding journal.

To dismiss an employee, you must select him from the directory, indicate the date of dismissal and the reason for dismissal, and then save your choice using the “Ok” button. It is possible to make an order for a group of employees. From this document it is possible to print a termination order employment contract with an employee (dismissal).

Other printed forms for HR specialists

You can view the list of available reports on personnel in the “Personnel” tab of the program function panel.

Personal cards are printed for each employee according to the unified T-2 form. To receive this report, select an employee and click on the “Generate” button.

The “Lists of Employees” report is intended to generate a list of employees of an enterprise for a specific date. Employees for inclusion in this report can be selected and grouped according to various criteria available by clicking on the “Selection” and “Settings” buttons.

An application for voluntary entry into legal relations with the Pension Fund of Russia (DSV-1) is generated by selecting an employee and clicking the “Generate” button. It is also possible to obtain a blank application form.

Summarizing the above, it is worth noting that the personnel records subsystem of Enterprise Accounting 2.0 contains a limited list of personnel documents. Therefore, to maintain full-fledged personnel records, you will have to look for other printed forms yourself or use another software product.

In the article we will consider the order of reflection in the ZUP 3.1 and 1C: Enterprise 8.3.0 programs. Relocations and layoffs of employees.”

First, let's look at how in the ZUP 3.1 program, what documents are used to document the transfer of an employee (employees). The transfer of an employee (employees) is carried out using different documents, depending on the conditions of the transfer. Let's look at these conditions.

Registration of the transfer using the document “Personnel transfer”, “Personnel transfer (list)” is carried out as a fact of transfer of the employee (employees) to another place of work. To do this, you need to go to the “Personnel ‒ Hires, transfers, dismissals” section, then use the “Create” button to select the “Personnel Transfer” document from the list. Then, in the “Organization” field, you must indicate the organization by selecting from the directory of organizations in which this personnel transfer is registered. In the event that an employee is registered in a separate division on a separate balance sheet, then this separate division must be reflected as an organization. Next, in the “Date” field, indicate the date of the document; the document number will be assigned after it is completed. Then we move on to processing the translation. In the “Employee” field, you must select from the “Employees” directory the employee (employees) who is being transferred to another place of work. In the “Date” field, you must indicate the date the employee(s) were transferred to a new place of work. If an employee (employees) is transferred for a certain period, it is necessary to indicate the end date of the transfer period. Next, in the “Main” tab, you need to check the “Transfer to another department or to another position” checkbox. This is necessary to reflect the new translation conditions. When filling out the “Main” tab, we must indicate to which division, to which position, in what category, to what rate we are transferring the employee (employees).

Also, the transfer of an employee (employees) can be carried out using the document “Movement to another division” (in the “Personnel ‒ Receptions, transfers, dismissals” tab), selecting from the list. In this case, the document is intended for the mass transfer of employees to another department. The movement of employees can also be carried out using the document “Changing the work schedule by list” (in the “Personnel ‒ Receptions, transfers, dismissals)” tab”, by selecting from the list that allows the movement of employees within the organization to another work schedule, also using the document “Changing planned accruals” (in the tab “Personnel - Hiring, transfers, dismissals”). This document allows you to change the terms of payment when moving an employee (employees) to another department.

Next, let's look at how the movement of employees is reflected in the 1C:Enterprise 8.3.0 program. In order to reflect the transfer of an employee to another place of work in the 1C:Enterprise 8.3.0 program, it is necessary to draw up a “Personnel Transfer” document. To do this, you need to go to the section “Salaries and personnel ‒ Personnel records - Personnel transfers”. Next, you need to create a new document “Personnel Transfer”. This document must reflect the date of the order to transfer the employee to another place of work. It is necessary to indicate the organization from which the employee is being transferred to another place of work. In the “Employee” field, you must select an employee from the “Employees” directory. In the “Date of transfer” field, you must indicate the date from which period the employee is transferred. If an employee is transferred for a certain period, it is necessary to reflect the expiration date of the transfer period. When you check the “Transfer to another division or to another position” checkbox, the fields “Branch (separate division)”, “Division”, “Position”, “Type of employment” and all its planned accruals from assignment to the moment of transfer will be automatically filled in. By checking the “Change accruals” box, you must make all accrual changes according to the personnel transfer. This document is signed by the head of the organization. According to this document, an order (instruction) is issued to transfer the employee to another job.

Further in our article we will look at how to reflect in the ZUP 3.1 program the dismissal of an employee due to a reduction in staff. When an employee is dismissed due to a reduction in staff, severance pay must be accrued for the duration of the former employee's employment. The accrual of severance pay, not exceeding three times the average monthly salary, is made by the “Dismissal” document (in the “Salary - All accruals” section). In the “Conditions of dismissal” tab, in the “Severance pay for” field, you must indicate the number of working days according to the worked schedule of summarized working hours. This accrual is carried out in accordance with the law based on the employee’s average earnings. In the ZUP 3.1 program, it is possible to configure several methods of calculation for payment of severance pay, for example, by the method of taxation of personal income tax. In this case, the accrual type will be available when selected in the document. Next, you need to fill out the sections “Accrued”, “Retained”, “ Average earnings”, which contain the accrual results. The “Accrued” section reflects the result of accrual of severance pay. In the “Withheld” section - calculated personal income tax only from salary payments. Severance pay is not subject to personal income tax. In the “Average Earnings” section - the amount of average earnings, calculated according to the ZUP 3.1 program, based on data on accruals in favor of the employee for the payment of vacation compensation and severance pay. This calculation indicated in the fields “For compensation” and “For severance pay”. The date of dismissal of the employee is automatically indicated in the “Payment date” field, but the date can be changed if necessary.

To accrue severance pay in excess of three times the average monthly salary in connection with the dismissal of an employee due to staff reduction, it is necessary to create the new kind accruals (“Settings - Accruals - Create”), reflect the name of the accrual “Compensation upon dismissal” ( severance pay more than three times the average monthly salary). Next, in the “Code” tab, you must specify the “Calculation type code” (it must be unique). In the “Basic” tab, it is necessary to reflect the purpose and procedure for calculating this allowance. In the “Calculation and Indicators” section indicate fixed amount. In the “Taxes, contributions, accounting” tab, it is necessary to reflect “Personal income tax is subject to income code 4800 “Other expenses””, and also in the “Insurance premiums” section, indicate the type of income “Income fully subject to insurance premiums” in the “Income tax” tab. expense according to Art. 255 of the Tax Code of the Russian Federation to reflect “Taking into account in labor costs under the item” and select paragraphs. 9 tbsp. 255 Tax Code of the Russian Federation. This must be reflected when calculating severance pay when an employee is dismissed due to staff reduction. This type accrual is carried out using the document “One-time accrual” (in the section “Salary ‒ One-time accrual”). In this document, you must select the created accrual and fill out the document using the “Selection” button. The calculation of insurance premiums and personal income tax is carried out using the document “Salary accrual” (in the section “Salary - All accruals - Create - Salary accrual”). You can check the correctness of the calculation of this accrual using the document “Salt Sheet”.