Comprehensive automation of the documents used to calculate dividends. Generating additional records after dividends are accrued

Let's look at an example of how to calculate and pay dividends to employees of an organization. In this example, the profit to be distributed is 80,000 rubles. Dividends are paid to two founders - employees of the organization in equal shares.

To do this, we need the document Accrual of dividends for an organization (Main menu -> Calculation of salaries for organizations -> Primary documents -> Accrual of dividends for an organization). Let's fill out the document indicating the total amount of dividends. In the tabular part of the document. Let's add employees who receive dividends. In this case, we have two employees, each with 10 shares. To calculate personal income tax, use the Calculate button.

Having reflected the accrual of dividends, you need to pay them. In the document “Accrual of dividends to the organization”, using the Action -> Based on -> Salary to be paid button, we will create a document for payment.

Fig.2

Using the document Salaries payable to organizations, you can pay dividends only to employees of the organization. If it is necessary to pay accrued dividends to founders who are not employees of the organization, then in this case it is necessary to upload the data into the Accounting program. Reflecting the posting: Dt 84.01 Kt 75.02 - for the amount of accrued dividends and Dt 75.02 Kt 68.01 - for the amount of withheld personal income tax.

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And how convenient and safe it is to work with our service. Today we will look at one of the popular requests that our clients sent to the hotline, namely, we will find out how to pay dividends to the founders. Today we focus on accessibility, clarity and, most importantly, benefit!

Actually, not every founder of the same limited liability company is ready to keep his money in a common business “just like that” or for someone else’s benefit. If the opportunity to receive dividends arises, he is usually happy to receive them. Let's see how it's done:

Let's start with the fact that we need to select the button in the menu "Operations". Further in the section "Accounting" select the line:

After this, we find the necessary founders and click on the numerical value:

Next, we need to continue working with personal income tax, because Dividends are also subject to this tax. Here we return to the home page, click on the section "Salaries and personnel", go down to the line with personal income tax and select the line:

After this, the next section of the program opens, where by clicking on the button "Create" In the expanded list you need to select the line:

The page is open. In the new window, we check the previously specified name of the organization, enter the required date, as well as the date of the transactions. This will also be the dividend payment date:

We check the received data. In the current window, all entered information should be reflected correctly. On the bottom line you will see the date the income was received, the transfer code, the amount of income, the deduction code, as well as the personal income tax charged on it:

Scroll the page to the right and pay attention to the deadline for transferring funds, the transfer code and the final amount of income paid:

The last action will be to write off funds from the current account. We can say that mission accomplished!

As you can see, dear friends, there is nothing difficult in calculating and transferring dividends to your founders. We strongly recommend that you conduct a full test drive. We are sure that you will really like it!

In this article we will look at how to calculate dividends in 1C 8.3 Accounting 3.0. Let's assume that our organization is a limited liability company with several founders. Each of the owners has a certain block of shares. There can be any number of share owners. Even ordinary employees of an enterprise have several shares. They will also receive dividends.

The recipient of dividends can be either an individual or a legal entity. Dividends can also be received by owners of joint-stock companies, closed joint-stock companies, open joint-stock companies, etc. In essence, this is an investment of your own funds at interest. Only, unlike a regular bank deposit, the amount of profit received from investments is not fixed, but depends on the company’s profit.

In our example, we will consider step by step not only the calculation of dividends in 1C Accounting 8.3, but also the calculation of personal income tax, since this type of income of individuals is subject to it.

Calculation of dividends

Unfortunately, the 1C:Accounting program does not provide a special document for reflecting dividends. In such cases, you can record these transactions in accounting manually. This can be done in the “Operations” section, as shown in the image below.

Let's assume that at the meeting of shareholders it was decided to pay dividends to Gennady Sergeevich Abramov in the amount of 345,700 rubles. In our case, he is an employee of the organization Confetprom LLC.

The first entry that we will reflect in accounting will be dividends. Debit account 84.01, credit 70. In situations where dividends are accrued to an individual who is not an employee of this organization, account 75 will be used instead of account 70.

Now let’s reflect personal income tax on dividends in accounting. Abramov Gennady Sergeevich is a resident of the Russian Federation, so the tax deduction percentage for him will be 13%. For non-residents the tax will be charged at 15%.

Please note that until 2015, the tax rate was 9% for residents of the Russian Federation.

After accrual, you can pay dividends using entries 51-70 or 50-70, using the documents “ ” or “Cash payment”.

Reflection of personal income tax

Now we need to move on to reflecting personal income tax in NU. This can be done using the “All personal income tax documents” item in the “Salaries and Personnel” section.

You will see a list of previously entered personal income tax documents. Create a new operation as shown in the image below.

We will indicate in the header of the document that this operation reflects the tax for Gennady Sergeevich Abramov, who is an employee of Confetprom LLC. The transaction date will be the same date that we indicated when calculating dividends, namely October 14, 2017.

On the “Income” tab, indicate the date of receipt of dividends, income code (1010), deduction code (601). We will also reflect on this tab that Abramov G.S. Received dividends in the amount of 345,700 rubles with personal income tax of 44,941 rubles.

On the “Withholdings at all rates” tab, similar data on the amount of dividends and withholding tax, the amount of which was 13%, is also filled out.

This operation can immediately reflect tax transfers indicating the details of the payment order.

You can check the correctness of the entered data on accrued and paid taxes for Gennady Sergeevich Abramov in the salary reporting.

We will create a tax accounting calculation for personal income tax for 2017.

The figure below shows that the personal income tax register for Abramov G.S. reflects the calculation we introduced for the personal income tax in the amount of 44,941 rubles, which is 13% of the amount of accrued dividends. The report also shows that this tax was withheld and transferred to the tax authority.

The program "1C: Salary and HR Management. Rev. 2.5" implements all the possibilities of accounting for the remuneration of an organization's employees. Remuneration may be in kind or cash. Employee compensation comes in the form of wages, bonuses, allowances, and many other types. In the program "1C: Salary and Personnel Management rev. 2.5" it is also implemented possibility of accrual and payment of dividends.

Accrual and payment of dividends in "1C: Salaries and personnel management rev. 2.5" works only for individuals who are employees of this organization.

If you want to take into account the accrual and payment of dividends to individuals in the 1C: Salary and Personnel Management program who are not employees of the organization, then you need to perform some additional steps.

1.Enter the employee into the Organization Employees directory.

in the "1C: Salary and HR Management" program, you need to add a new element to the Employee directory that corresponds to the individual to whom dividends will be accrued and paid. It is important that in this case we do NOT create a full-time employee, i.e. We do not create recruitment. We just need an entry in the Employees directory.

When entering information about an employee, under the full name, you must select the item “Employee under a civil law contract.”

On the following tab for entering information about the employee:

• Leave the “Create an agreement for work with an individual” checkbox checked.
• “Date from” and “to” indicate the month when dividends will be accrued. Moreover, the next time you need to accrue dividends, you will only need to create a new agreement with the terms of the month in which the dividends will be accrued. Those. There is no need to create an employee each time.
• “Accrual” is left as “Payment under contract agreements”
• “Payment” is left as “One time at the end of the term”
• “Cost” can be indicated by the amount of dividends

We save the entered information and thus create a new entry in the Employees directory.

2. Create a performance agreement with an individual.

If an entry in the Employees directory has already been created and dividends have already been accrued, then to perform a new operation of accrual and payment of dividends, you only need to create a work agreement with an individual.

To do this, go to the document log “Contracts for work with individuals.” You can get to this log in different ways depending on the program interface. The most popular options are as follows:

• In the “Payroll calculation by organization” menu, go to the “Planned accruals” submenu and select the “Agreements for work with individuals” item
• On the program desktop, go to the “Payroll calculation” tab and select “GPC agreements” at the bottom

The document journal “Agreements for the performance of work with an individual” opens and we create a new agreement in the journal.

Important! In the contract we indicate as the term the month in which we accrue dividends.

Note! It is important to remember that when using this scheme in the month of accrual of dividends, when automatically filling out the document “Calculation of salaries of the organization”, the tab “Agreements (contracts)” will be automatically filled in. This is due to the fact that we are creating a contract for the performance of work, but we need this for subsequent accounting of dividends. Therefore, in a given month of payroll, it is necessary to remove extra lines from the document “Payroll of the organization” and they will not appear in the following months.

3. Formation of additional records after accrual of dividends.

After you have entered the document “Accrual of dividends of the organization” into 1C:ZUP and posted it, you need to perform one action to create additional necessary entries in the information base. Go to the menu “Service – Additional reports and processing – Additional external processing” and in the window that opens, select the item “Dividend accruals”.

The processing window will open. In this window, in the “Accrual of dividends” field, you must select the appropriate document. After selecting the documents, a table with a list of full names and amounts will be filled in - these are records from the dividend accrual document and are displayed simply for self-control and verification.

Next, you need to click the “Record” button and close the window. When you click on the “Record” button, the document “Adjustment of register entries” will be generated - a record will be made for those information base registers that are not recorded in the document “Accrual of dividends” if the accrual is made to individuals who are not employees.

4. Report “Payroll in free form”.

After accruing dividends and performing all the specified actions, a line with the employee to whom dividends were accrued or paid will appear in the standard “Payroll in free form” report. The following should be taken into account:

• Payment information will be reflected in a separate column
• Information about accrued dividends is not highlighted in a separate column, but is visible based on the presence of the final balance in the employee’s line. That is, the logic of the report is unambiguous - since the employee is not actually an employee, the only reason for the presence of a balance is accrued dividends

The payment of dividends in "1C: ZUP 2.5" is carried out through the document "Salary Payment Statement" with the operation type "Accrued Dividends".

But it should be taken into account that the document will not be filled out automatically and entries about individuals and amounts payable must be entered manually.

However, after all the documents have been processed, the payroll will display information about mutual settlements for dividends with an individual who is not an employee.

In fact, dividends are what the enterprise, or more precisely the owner(s) of the enterprise, works for. This is the part of the profit that is divided among the founders in accordance with their share of participation.

Dividends are income of an individual or legal entity. Therefore, dividends (in the case of an individual) are subject to. And we will also do this calculation. In other words, it is part of net profit.

At the moment, we have five personal income tax rates in our accounting:

• 13% is the most basic and common. Levied from individuals of the Russian Federation who have received income;
• 9% is the simplest and smallest rate. Superimposed on the income of individuals who have a share in the activities of third parties;
• 15% - taken from income from persons who do not have citizenship in Russia, but receive income from Russian companies as co-investors or investors;
• 30% - taken from the income of persons not included in the previous paragraph;
• 35% - personal income tax on income from winnings and bank interest, if this does not exceed the limit established by law.

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Let's look at step-by-step instructions on how to pay and accrue dividends in the 1C 8.3 Accounting 3.0 program, as well as how to register personal income tax for the founders from this income. The instructions will be similar for calculating dividends in 1C 8.2.

Accrual of dividends by postings using the 1C document “Operation”

It’s worth noting right away that there is no special document for calculating dividends in 1C 8.3 Accounting, so we will do it manually.

There, select the “ “ item through the “Create” button. This is what it looks like:

Postings for calculating dividends in 1C

Dividend postings in 1C look like this:

• If the program maintains records for several organizations, then you will need to enter the organization. Next, you need to enter the total amount of the transaction and the content of the transaction.
• Contents: “Dividends, accrual. Individual (excluding employees of the organization).” Dt: 84, Kt: 75 (subconto depends on the specifics of each organization).
• Contents: Personal income tax withheld. An individual is an employee of an organization. Dividends can also be accrued to an employee of the organization. Personal income tax may also be withheld from the employee. In this case, instead of the 75th count, the 70th count should be used.
• And finally, the entries for the payment of dividends: Dt: 75.2, Kt: 50, 51, 52 (can be completed with the help of documents).