Scope and calendar planning ensures the prompt implementation of tasks defined in the portfolio of research topics, in the portfolio of projects, in the target program.
Calculations for operational scheduling are carried out taking into account a number of requirements:
Unconditional assurance of the implementation of the entire planned range of work in accordance with the deadlines for completion of the work
(established by directive or in agreement with the customer) in general
or at individual stages of their implementation;
Ensuring continuity of work on each planned facility;
Ensuring possible uniform and full loading of performers and equipment over segments of the planned period.
The listed requirements in real conditions often contradict each other, to ensure compliance with these requirements, special methods and techniques for calendar distribution of work are used.
In accordance with the nature of the calculations, three stages of volumetric scheduling are distinguished:
Volumetric;
Calendar;
Operational regulation of the progress of work.
With volumetric planning, the nomenclature (composition) and volumes of work performed by each performer (division or employee) are determined, the resources available to each performer are specified, and tasks are distributed among the performers in relation to enlarged segments of the planned period - quarters, months.
The volume of work performed is determined in cost (cost) and labor (labor intensity) terms. Calculations for volume planning do not include establishing a calendar sequence for completing work on individual topics and tasks.
Within a separate department, as a rule, the development of not one, but several topics (projects) is carried out simultaneously, which are in varying degrees of completion. This determines the structure of the scope of work planned for the department. The volumetric plan of each department includes three types of work:
Work carried over from previous periods that were in work in progress at the beginning of the planning period – Q 1 ;
Works to be started and fully completed in the planned period - Q 2 ;
Work that is to begin in the planning period and the completion of which is envisaged in subsequent periods - Q 3 .
Total scope of work:
Q pl . =Q 1 +Q 2 +Q 3
Values Q 1 And Q 3 are established using indicators of technical readiness of tasks. The indicator of technical readiness in practice is calculated as the ratio of the amount of work completed at the time of planning (or intended for execution) to the total amount of work on the assignment. Value value Q 2 is established as the total amount of work planned for full completion in the planning period. The scope of these works is established in accordance with the contractual deadlines for completing the work.
The total volume of work for each department should be determined in accordance with the expression (when measuring the volume of work by the complexity of its implementation):
Q pl . ≤P x F disp. . ,
Where P x – number of department employees, people;
F disp. – available time fund of one employee in the planning period, h.
When scheduling, further detailing of work is carried out for each task, the technological sequence of their implementation and calendar dates for completion.
The task here is to establish an interconnected system of calendar deadlines for completing work for the entire set of tasks and for all performers. It is important to determine the expected duration of work for each task and time reserves.
During calendar planning, work schedules are drawn up
for each task, individual work schedules for individual performers. It is in the process of scheduling work that the most important requirements for the operational planning system are met: ensuring continuity of work on projects, full and uniform workload of performers, compliance with contractual deadlines for completing work, rhythmic delivery of completed work to the customer and uniform receipt of funds. Scheduling carried out in the form of Gantt charts and network diagrams.
When operatively regulating the progress of work, the actual results of the work are taken into account and the work is regulated when transferring it from one performer to another. At the same time, the state of implementation of planned tasks is assessed, the reasons and magnitudes of discrepancies between the planned and actual state of work on individual tasks are determined, and accepted management decisions aimed at eliminating emerging deviations.
The general scheme of innovation planning is presented in Fig. 18.
At volume-scheduling planning It is also necessary to coordinate the plans for each project within the enterprise portfolio. At the same time, “conflicting” projects are identified that require the same resources and have the same cash flow profile over time, which can disrupt the sustainable course of the innovation process.
Thus, it is necessary to resolve issues of the priority of a particular project, the sequence or parallelism of work, and the possibility of suspending the progress of work.
Hello, dear zup1c visitors. In this article we will talk about accrual of bonuses in 1C ZUP 3. Let’s look at how the types of calculations for calculating bonuses are set up, what are the features of the calculations, and what new features are present in ZUP version 3 that will help you set up and calculate the bonus as conveniently as possible. In this publication, we will look at the following award options:
- One-time bonus– a fixed amount and a one-time bonus in a fixed amount based on the time worked;
- Bonus percentage (for the previous month) – Let's consider three options for calculating such a premium;
- Bonus percentage (for the previous quarter) – a new one will be discussed here interesting opportunity 1C ZUP 3, which allows you to immediately determine the months for which accrual occurs in the calculation type settings;
Also, I would like to draw your attention to the fact that in a separate publication I discussed the issue of calculating the annual (quarterly) bonus in 1C ZUP 8.3 in proportion to time worked:
Creating awards through initial program setup
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First of all, it should be noted that in 1C ZUP 3 document Prize will be available if in the journal Accruals there is at least one type of calculation with the purpose Prize for a separate document indicating the type of document Prize.
Only in this case does the document appear Prize. There is no special checkbox for the user to enable a bonus in the salary calculation settings.
However, it is worth keeping in mind that in 1C ZUP 3 There is an initial setup of the program (it starts when you are just starting to work with the program and the basic information and settings have not yet been filled in) and we can receive some types of accruals with its help. You can read more about the basic settings for personnel records and payroll calculations in the article.
In particular, in this initial setup there is a step to determine the accrual parameters monthly bonus.
We can determine whether a premium is awarded or not. If accrued, then what: a fixed amount or percentage. It is also possible to indicate the earnings of which month the bonus is calculated. You can also specify Personal income tax code. Based on these settings in the reference Accruals the appropriate accrual types will be created to calculate the monthly premium.
In the next steps we can define settings for the types of accruals that will be used to calculate Quarterly bonuses.
There is also a step for setting up calculations Annual bonus.
And step to setup One-time bonus.
One-time bonus (fixed)
So let's look at the first option One-time bonus (fixed). On the tab Basics we establish this type of accrual Purpose of accrual: Prize, Accrual is in progress: According to a separate document and will automatically substitute Document type: Prize.
Now let's look at the document Prize(Salary – Bonuses). Create a document Prize in order to accrue a one-time bonus. We select the type of calculation in it: One-time bonus (fixed), select an employee and fill in the bonus amount indicator. If there are many employees in the document and everyone is supposed to be charged the same amount, then you can fill out the indicator for all employees at once using the command Fill in the indicators.
One-time bonus (based on hours worked)
Calculating a premium with a fixed amount is a fairly simple case, so now we’ll look at more interesting option. The bonus is a one-time bonus, which depends on the employee’s time worked, i.e. when a fixed amount is determined, but if the employee has not worked his entire month, then it is recalculated in proportion to the time worked.
This type of accrual also involves Purpose of accrual: Prize, but this accrual will be performed only if the value of the indicator is entered (detail Accrual is in progress). And check the box opposite the indicator ( Amount of One-Time Premium), upon entering which the bonus will be awarded, i.e. if this indicator is entered for the current month, then the premium will be calculated in the document.
This indicator is not predefined, so you will need to create it yourself. You can create an indicator either in the formula editing window for a custom calculation type, or directly in the reference book Payroll indicators(menu section Settings).
In the indicator settings, you should set the following detail values
- Purpose of the indicator - For an employee,
- Indicator type Numerical
- Set checkboxes Only in the month in which the value is entered (one-time use) and checkbox Entered at a time by a data entry document for payroll calculation
These settings mean that the indicator will be entered for each employee separately, at a time for a specific month.
The indicator is entered for employees who need to accrue such a bonus monthly by document Salary calculation data. Thus, if we do not pay it for the employee, then the bonus will not be considered accordingly.
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Step-by-step instruction for beginners:
Now let's look at the formula in the accrual type settings. The bonus amount is multiplied by the time worked and divided by the standard days. Thus, the bonus is calculated in proportion to the time worked.
Now let's see how to enter information to calculate this bonus. This information will be entered through the document log Salary calculation data (Salary – Data for salary calculation). In this journal, click create and select the input form - One-time bonus amount. Through this form we can give the employee any bonus.
For this form to appear in the document log Salary calculation data, it must be created in the section Settings – Initial data entry templates. You should enter a name and select an indicator that will be entered through this form.
To make it possible to enter an indicator for several employees at once in one document, on the tab Additionally you need to check the box The document uses multiple collaborators.
For January in the document Salary calculation data paid employee Ivanov a bonus of 5,000 rubles.
However, this employee did not work the entire month of January. In the document Calculation of salaries and contributions for January, the employee’s bonus was calculated in proportion to the time worked. The employee worked 15 days, and his norm this month according to the schedule is 18 days.
At the same time, I would like to note that we could set up this premium so that the calculation takes place in the document Prize, indicating that the accrual is being performed: According to a separate document.
However, the first setup option, in which the premium is calculated in the document Calculation of salaries and contributions is more preferable, since all information about absences is entered precisely at the time of filling out the document Calculation of salaries and contributions.
Bonus percentage (for the current month)
Let's consider the following type of bonus, which is calculated as a percentage of earnings (from some calculation base).
There are several options here. Firstly, we can charge a bonus as a percentage of the current month's earnings. Let's look at the settings for this type of accrual.
Purpose of accrual: Prize. Accrual is performed: Monthly, i.e. It will be necessary to assign this bonus to the employee as planned using some kind of personnel document:
- Personnel transfer,
- Assignment of planned accrual,
- Changes in wages,
- Changing planned accruals.
You can read more about personnel records and assigning planned accruals to an employee in the article.
CalculatedBase is a predetermined indicator. It returns the accrual values for those types of calculations that are listed on the tab Base calculation and at the same time, these accruals are collected for a certain period. The list of accruals and the period for calculating the base are determined on the tab Base calculation. In our case, the base calculation will be performed for the current month.
Let's return to the formula. CalculatedBase multiplied by PercentPremium. Index PercentPremium is not predefined, you need to create it yourself.
This indicator is entered for an employee and is used: In all months after entering the value (constant use) . Thus, this bonus is assigned to the employee by one of the personnel documents, which indicates this Premium percentage, and it will remain in effect until the user either terminates this bonus as planned, or until he enters another personnel document, where the percentage will change.
The next step is to assign this bonus to the employee as planned. To do this, we can use a document from the journal Changes in employee pay. There are a number of documents here that can be used to assign or change some planned accruals. In this case, we apply the document Changes in wages. Employee Sidorov was assigned from a certain date Bonus percentage (for the current month) and the bonus percentage is determined - 10%.
This accrual will be automatically calculated when the employee fills out the document Calculation of salaries and contributions .
This type of bonus was calculated from the accrual Payment at an hourly rate employee this month. If the user manually adjusts his payment at the hourly rate, then the premium will be recalculated accordingly.
Bonus percentage (for the previous month)
The next type is a bonus, which is also calculated as a percentage, but for the previous month, i.e. will be taken as the calculation base for the accrual of the previous month. There are several options for calculating such a bonus.
Calculation of bonuses for the previous month in the Bonus document
The first option is the calculation in the document Prize, i.e. in the form of calculation we set the purpose of the accrual: Prize, indicate that the accrual is performed: According to a separate document and the Document View automatically appears: Prize.
The formula is the same as in the case of calculations for the current month. The difference is that on the tab Base calculation indicate as period Previous month.
Next document Prize We are awarding this bonus to employee Sidorov for January 2018. In December, this employee had a salary of 50,400 rubles. Accordingly, the bonus will be calculated based on this salary.
The bonus percentage was increased automatically only because this employee still has a planned monthly bonus accrual (for the current month), for which this percentage has already been set. If it were not for him, then the count PercentPremium remained unfilled. And in order for the premium amount to be calculated, the user would need to enter the percentage independently, i.e. enter manually or, if there are several employees and they have the same bonus percentage, then enter it through the command Fill in the indicators .
This option for calculating a bonus is suitable if the bonus is not awarded constantly, but sometimes to some employees. If in an organization such accrual occurs from month to month, then enter the document each time Prize is not entirely convenient, so it is recommended to do this premium calculation a little differently.
Calculation of bonuses for the previous month in the document Calculation of salaries and contributions
This type of accrual must be assigned as planned. Starting from January, we will assign employee Sidorov Bonus percentage (for the previous month), and the Bonus for the current month will be cancelled.
Let's review the document. Let's calculate the salary for January to this employee.
The bonus will be calculated based on the hourly rate of the previous month. The calculation base is 50,400 rubles, which were accrued in December 2017.
Calculation of bonuses for the previous month in the document Calculation of salaries and contributions (monthly entry of percentage)
In ZUP 3.1 there is another option, which is basically similar to the first, but the difference is that the calculation will not take place in the document Prize, and in the document Calculation of salaries and contributions. At the same time, we pay this percentage monthly by document Salary calculation data i.e., if we do not enter it, then the calculation for the employee will not occur.
This type of bonus will be accrued only if the indicator Percentage of Bonus for the Previous Month is entered for the employee for the current month (this is an arbitrary indicator that needs to be created, it is entered monthly, personally for each employee).
The calculation base is also taken for the previous month.
Now we need to enter this percentage indicator for the employee who needs to accrue this bonus this month. We enter it through the document Data for salary calculation. For employee Sidorov, the bonus percentage for the previous month was paid for January 2018 - 5%.
Then in the document Calculation of salaries and contributions This type of bonus will be accrued as a separate line.
Thus, Bonus percentage (for the previous month) will be calculated only if we enter this percentage into the document for the employee Salary calculation data. This option is suitable if this type bonuses are accrued inconsistently.
Bonus percentage (for the previous quarter)
Calculation in the document Premium
Now let's look at the bonus accrued for the previous quarter. The simplest option for setting up this accrual is as follows. We indicate the purpose of the accrual: Prize, accrual is performed: According to a separate document. The formula for calculation will be the same as for the previous month. The peculiarity is that on the tab Base calculation indicated base calculation period Previous month.
Let's see how this accrual is calculated. We submit the document Prize.
Selecting the type of award Bonus percentage (for the previous quarter). The period for which the premium is calculated is automatically loaded. We select the employee for whom this type of accrual needs to be calculated and manually enter the bonus percentage.
Calculation of bonuses for the quarter in the listed months
IN 1C ZUP 3 It is possible to improve this calculation of the bonus if it is assumed that it is accrued as planned every quarter, i.e. We know in advance in which months it will be accrued.
In the settings for this type of calculation, we indicate that the premium should be accrue in the listed months and mark which ones. If we need to charge a bonus based on the results of each quarter, then we indicate the months January, April, July and October. The bonus will be accrued only in the months specified in the document Calculation of salaries and contributions. Tab Base calculation— indicate the calculation period Previous quarter.
It is necessary to assign this type of accrual to an employee in a planned manner, for example, by document Changes in wages. Let's add a new charge. In our case, this is .
Let's check this accrual. Let's create a document Calculation of salaries and contributions for January and fill it out for this employee.
Bonus percentage (for the previous quarter) in the listed months accrued to the employee. This type of accrual will appear only in the listed months (January, April, July, October). If we try to fill out a document for February 2018, it will only calculate payment at an hourly rate.
Bonus percentage (for the previous year)
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Another accrual that we will talk about in this article is previous year's bonus.
I think there is no point in accruing this type of premium on a scheduled basis, although this can be done by specifying only a specific month in the calculation type settings. As a rule, to calculate such a premium, they use the input method through a document Prize. Therefore, in the settings of this type of accrual you should indicate - According to a separate document.
On the tab Base calculation you need to select the base calculation period – Last year.
We will calculate this bonus in the document Prize. Select the type of award: Bonus percentage (for the previous year). The calculation period will be loaded automatically. We indicate the employee and enter the required bonus percentage.
Additional options for setting up bonuses in 1C ZUP 3
IN 1 ZUP 3 you can quite flexibly configure the base calculation period, which is included in Calculation base .
On the tab Base calculation there is a switch: Several previous months. If desired, you can set the duration of the base period to any number of months, and we can also do base period shift. Under Base period shift There is a commentary that helps you determine exactly which months will be taken into account when calculating the bonus.
For example, if you set base period shift 2 months and duration of the base period 2 months, this means that when this type of calculation is calculated in April, the calculation base will be calculated for January - February.
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In this article, 1C experts talk about setting up in “1C: Salary and Personnel Management 8” edition 3 types of calculation of bonuses - codes of types of personal income tax and income categories in the case of payment of a monthly bonus, one-time bonus and anniversary bonus (paid from profit funds company) for correct reflection in personal income tax reporting.
Income codes for accounting for bonuses
By order dated November 22, 2016 No. ММВ-7-11/633@, the Federal Tax Service of Russia approved income codes: 2002 and 2003 for accounting for bonuses.
The need to divide the premium into income codes 2002 and 2003 raises the question of what is meant by the word “premium”.
From the point of view of the Labor Code (Article 129), a bonus is one of the types of incentive payments for wages. Article 135 of the Labor Code of the Russian Federation, which regulates the setting of wages, states that bonus systems are established by collective agreements, agreements, and local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law. Article 191 of the Labor Code of the Russian Federation lists a bonus as one of the means of incentives for work. Other mentions in Labor Code there is no word “bonus”, and, therefore, all bonuses assigned in accordance with the Labor Code of the Russian Federation are related to wages.
So, the order of the Federal Tax Service of Russia divided all bonuses into bonuses with the code:
- 2002 – amounts of bonuses paid for production results and other similar indicators provided for by law Russian Federation, employment contracts(contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special purpose or targeted revenues);
- 2003 - the amount of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues.
It is understood that remunerations paid from profits are not assigned for labor achievements, but are timed to coincide with anniversaries and holidays, encourage sports or other creative success. If the local regulations governing such remuneration do not use the word “bonus,” then such payments are classified as income with code 4800.
In a letter dated 08/07/2017 No. SA-4-11/15473@, the Federal Tax Service of Russia clarified that remunerations with income code 2002 include bonuses related to wages:
- bonuses paid: based on the results of work for a month, quarter, year;
- one-time bonuses for particularly important tasks;
- prizes in connection with the awarding of honorary titles, with state and departmental awards;
- remuneration (bonuses) for achieving production results;
- bonuses paid by budgetary institutions;
- other similar awards.
However, the Decree of the Supreme Court of the Russian Federation dated April 16, 2015 No. GK15-2718 allocates bonuses depending on frequency and establishes that bonuses related directly to wages must be paid in the same way as wage. The date of actual receipt of income on such premiums should be considered as the last day of the month for which the premium was accrued. Thus, Supreme Court clarified how to qualify bonuses for production results (code 2002) with a monthly frequency.
Letter of the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07/63400 answers the question about the date of actual receipt of income from production bonuses (also with code 2002) but with a different frequency: one-time, quarterly, annual. For them, the date of actual receipt of income is set as the day when the money was withdrawn from the cash register or transferred from the company’s current account to the employee’s card.
How to set up types of bonus calculations in “1C: ZUP 8” ed. 3
Starting from version 3.1.5.170 in the 1C: Salaries and Personnel Management 8 program, edition 3, the settings of calculation types have been changed, which have Accrual purposes selected Prize. The date of actual receipt of income for the bonus is determined depending on Income categories. Income category indicated in the calculation type card on the tab Taxes, contributions, accounting and can take the following values:
- Salary;
- ;
- Other income.
For accrual with income category Salary as Dates of actual receipt of income in the 6-NDFL report, the last day of the month for which this accrual was made is established.
For other charges Date of actual receipt of income in the 6-NDFL report, this is the day of actual payment of income to the employee.
The categories available for selection are determined by the settings Type of income for personal income tax. If on the card Type of income for personal income tax flag set Corresponds to wages, That Income category can be selected:
- Salary;
- Other income from labor activity .
If Type of income for personal income tax Not Corresponds to wages(the flag is not set) then the following categories are available for selection:
- Other income from employment;
- Other income.
Setting up personal income tax types
Rice. 1. Setting up personal income tax income types
Rice. 2. Setting up a bonus for production results
Setting up income categories
For bonuses for production results, you should set Revenue code“2002” and, depending on the frequency of the award, select Income category from the options:
- Salary;
- Other income from employment(see Fig. 2).
Rice. 3. Setting up a bonus paid from the organization’s profits
For bonuses paid from the organization’s profits, special purpose funds or earmarked proceeds, it is necessary to establish Revenue code 2003.
Choice given Income categories from the following options:
- Other income from employment;
- Other income(see Fig. 3).
Rice. 4. Document "Award"
note that clarifying the category in this case is important for choosing the personal income tax rate for non-residents. A tax at a rate of 13% on such a premium for non-residents in accordance with paragraph 3 of Article 224 of the Tax Code of the Russian Federation is calculated in the program if Income categories - Other income from employment.
Let's look at examples of setting up bonuses in the 1C: Salaries and Personnel Management 8 program, edition 3, and how they are reflected in the calculation of 6NDFL.
Example 1
Monthly bonus with Income code"2002" and Income category“Wages” are calculated according to a separate document. The bonus is stated as monthly. The month following which it is calculated, for the purpose of determining Actual income dates– January 2018, indicated in the field Month(Fig. 4).
Consequently, in Section 2 of the 6NDFL report for the first quarter of 2018, the monthly premium for January is displayed in the lines:
130: 10,000 rub.
140: 936 rub.
Example 2
One-time bonus with Income code"2002" and Income category
130: 10,000 rub.
140: 936 rub.
Example 3
An anniversary bonus for an employee in the amount of 10,000 rubles, configured in accordance with the above recommendations, was accrued and paid during the interpayment period on February 15, 2018
Anniversary bonus for an employee with Income code"2003" and Income category“Other income from employment” is accrued according to a separate document, similar to Example 1.
In Section 2 of the 6NDFL report for the first quarter of 2018, the one-time bonus for January is displayed in the lines:
130: 10,000 rub.
140: 936 rub.
note, in “1C: Salary and Personnel Management 8” (ed. 3) it is not recommended to change the categories in the settings of bonuses accrued earlier. To avoid changes to already generated reports, it is recommended to create new calculation types.