Creation of a separate division. Creating a separate division How to create a separate division in Zoop 8.3

Legal entities have the right to create separate divisions for various purposes. The legislation regulates in detail the conditions and procedure for their creation. Separate divisions simultaneously have two main characteristics:

• The address of a separate division differs from the address of the organization indicated in the Unified State Register of Legal Entities;
• At the location of the separate unit, at least one stationary workplace is equipped for a period of more than a month.

In the 1C:Accounting 3.0 program, created on the 1C:Enterprise 8.3 platform, registration of a separate division is carried out in the menu “Directories - Enterprises - Divisions”.

Fig.1

You need to create a new division in 1C: check the “Separate division” box, fill in all the details, indicate the head division. The division will have its own checkpoint, and the TIN will be common for all divisions and the parent company.

Fig.2

After filling out, the document must be recorded, and then it will be reflected in accounting.

Fig.3

In the 1C program, you can create, configure and maintain records of several organizations and departments at the same time. At the same time, it is possible to separately calculate wages with the submission of tax reports to different Federal Tax Service Inspectors. Let's look at an example of how to keep records for separate divisions in terms of wages.

In the main menu, select “Administration – Program settings – Accounting parameters”.

Fig.4

In the accounting parameters, select “Salary settings”.

Fig.5

In the “Payroll calculation” section, check the “Payroll calculation by separate departments” checkbox.

Fig.6

In the department card you can enter the details of the tax office to which the reports will be submitted.

Fig.7

Payroll

First, we need to hire employees for our division. To do this, go from the main menu to “Salaries and personnel – Personnel records – Hiring”.

Fig.8

Through “Create” we go to the employment document. We fill in the following information:

• The organization is our organization;
• Division – a separate subdivision;
• Position – position of an employee of a separate unit;
• Employee – an employee of a separate unit;
• Reception date – fill in the required date;
• Probation period – fill in if one is provided;
• Type of employment – ​​in our case it is internal part-time work.

Fig.9

Now let’s calculate the salary of the employee of the main and separate division. Salaries in 1C 8.3 are calculated in the section “Salaries and Personnel - Salaries - All Accruals”.

Fig.10

Using the “Create” button, we calculate wages for employees of the main department. For example, let's take data for one employee. We will fill out and post the “Payroll” document.

Fig.12

Generation of 2-NDFL certificates

So, we have calculated wages for two employees of the main and separate departments. Next, we will generate 2-NDFL certificates for these employees. To do this, from the main menu go to “Salaries and personnel – personal income tax – 2-NDFL for transfer to the Federal Tax Service”.

Fig.13

We create a certificate for an employee of the main department. The 1C 8.3 program offers the opportunity to select a tax office according to OKTMO and KPP. We select the one we need and fill in the remaining data. The employee data should be filled in automatically. The help displays the following information:

• The tax rate is in our case 13%;
• Income – accrued salary to an employee;
• Taxable income - if there were no deductions, then the amounts are the same;
• Tax – the amount of accrued personal income tax;
• Withheld – personal income tax is withheld at the time of salary payment, our salary has only been accrued, so in our case the value in this cell is “0”;
• Listed – this field will be filled in after the tax is paid to the budget, so for now it is also “0”.

Fig.15

Next, fill out a certificate for an employee of a separate unit. We generate the certificate in a similar way, changing the data in the OKTMO/KPP field when paying income. Data from the Federal Tax Service at the address of the separate division. Similar to the previous certificate, the employee’s data, his income, tax rate and tax amount are filled in automatically.

Fig.16

Just like for the previous certificate, you can display a printed form in which we see the Federal Tax Service code different from the first one.

Fig.17

In this article, we looked at how to create a separate division, as well as the possibilities offered by the 1C 8.3 program for payroll, tax calculation, as well as submitting reports for employees of the main and separate divisions to different tax inspectorates. Thanks to them, maintaining a separate unit in the program will not be difficult for users.

In 1C 8.3 Accounting in the latest releases (3.0.44.115 and later), it became possible to keep records by separate divisions. First of all, this concerns salary calculation. Now you can prepare and submit personal income tax reports to various tax offices.

Important! This feature is only supported for organizations with fewer than 60 employees.

How to create a separate division in 1C

The necessary settings are specified in the “ ” section (Fig. 1).

In the window that opens, check the desired box (Fig. 3).

After this, in the “Divisions” directory it will be possible to add the details of the corresponding tax office (Fig. 4). In our example, this is inspection code 5031.

Personal income tax reporting for separate divisions

Let's take a closer look at preparing data for generating reporting.

Suppose the Progress organization has two divisions:

• Basics
• Separate division

Get 267 video lessons on 1C for free:

We will hire two employees. Ivan Ivanovich Ivanov will work in the main division, and Petrov Petrovich will work in a separate one.

We will generate and post two payroll documents for each department separately.

Let's check the date, amount and place of income for I.I. Ivanov (Fig. 5).

Similar data appeared for Petrov P.P. (Fig. 6).

Now you can generate certificates. There are special items in the “Salaries and Personnel” section (Fig. 7).

Figure 8 shows the 2-NDFL certificate form, in which you can select an inspection for OKTMO and checkpoint. It presents data on a separate division (IFTS No. 5031).

If there are no errors when calculating wages, the tabular part is filled in automatically.

In Fig. 9 we see a document for submission to the Federal Tax Service No. 5032.

Thus, two different certificates were generated for different tax authorities.

08.09.2016

To create a separate division, the taxpayer must fulfill a number of obligations in accordance with the legislation of the Russian Federation. These include the need to register with the tax authorities, calculation and payment of taxes/fees both at the location of the enterprise and at the location of separate divisions / Art. 19 Tax Code of the Russian Federation/.

According to paragraph 2 of Art. 23 of the Tax Code of the Russian Federation, the taxpayer is obliged to notify the tax authority about the creation of a separate division, paragraphs 1 and 4 of Art. 83 of the Tax Code of the Russian Federation regulate the need for registration with the tax authorities at the location of the separate division. Please note that if the taxpayer is already registered with one of the tax authorities, there is no need to register with the same tax authority, but on a different basis / paragraph 39 of the resolution of the Plenum of the Supreme Arbitration Court of Russia dated 02.28.2001 No. 5 “On some issues of application of part first of the Tax Code of the Russian Federation"/.

In Articles 23 and 83 of the Tax Code of the Russian Federation you can find information about the deadlines for filing an application for tax registration at the location of a separate division:

Taking into account the information that when registering a taxpayer for tax purposes when creating a separate division, it is necessary to focus on the location of the division. Thus, a corresponding application is submitted to the tax authority, taking into account the territorial jurisdiction, while the specifics of accounting for private groups in specialized tax authorities are not taken into account. Specialized groups include tax authorities of an industry or subject area (construction, motor transport, etc.). This conclusion is confirmed by the special provisions of the Tax Code of the Russian Federation, which provide for the distribution of tax obligations, including the location of the designated separate divisions. Because part of the tax obligations is usually distributed to the budgets of additional territories, we can conclude that there are territorial bodies involved in monitoring the payment of taxes in the specified territory.

However, it is impossible to make an unambiguous interpretation of the term “separate division”, which, within the framework of tax legal relations, should lead to the mandatory payment of taxes by the taxpayer to various budgets of the constituent entities of the Russian Federation or municipalities. Otherwise, the peculiarity of a separate division will consist only in territorial isolation, and therefore the amount of the taxpayer’s tax obligations will remain unchanged. The courts did not recognize this argument as fair, despite its apparent logic.

When making a transaction with a separate division, you must enter both values ​​in the directory of counterparties: legal entity - head division and separate division.

To add a separate division to the directory, you must select the “Separate division” type, then select an element in the directory of counterparties that corresponds to the legal entity (head division), and also enter the checkpoint and address of the separate division.

Then, in order to formalize a transaction with a counterparty - a separate division - in the sales/receipt document, in the "Counterparty" field, you must indicate the element of the directory of counterparties corresponding to the legal entity - the head division, in the "Consignee" field - a separate division.

If you decide to keep payroll records in the 1C 8.3 Accounting program, then starting from version 3.0.44.115 it supports division into separate divisions. Please note that this functionality is only available if the organization has up to sixty employees. The basic version of 1C does not support such accounting.

In this article we will look at how to configure separate divisions in 1C 8.3 using an example. We will also show the possibility of submitting tax reports separately to different Federal Tax Service Inspectors.

Setting up the program and adding a new unit

First of all, you need to make some preliminary settings. They are located in the “Administration” - “Accounting Settings” section.

In the window that opens, select the “Salary Settings” item.

If you are just starting to keep track of payroll in this program, you need to indicate this in the “General Settings” section. Otherwise, you will not have access to the relevant documents.

In the "Payroll" section, check the box as shown in the image below. It is he who is responsible for the capabilities of payroll accounting for separate divisions.

Now we can begin to create and configure separate units.

Let’s assume that the Kopleksny trading house has a separate division in the city of Klin. To reflect this in the program, we need to set a flag on the item of the same name in the card of this unit.

In the “Tax Inspectorate” section, we can create another Federal Tax Service Inspectorate, to which reports from this division will be submitted. Let's indicate that its number will be 5099. In the future, we will look at how this will look using the example of a personal income tax certificate.

Personal income tax reporting for separate divisions

Before forming any amount on employee wages, it must be accrued. This can be done in the “Salaries and Personnel” - “All Accruals” section.

First, we created a payroll document for August 2017 for the Kompleksny trading house, indicating a separate division in the city of Klin.

Only one employee was included in the tabular section - Vasily Stepanovich Petrov. He worked the entire month, for which he was paid a salary of 60,000 rubles.

Let’s assume that this employee also works in the head division of the Kompleksny trading house, which is not separate. In August 2017, he also worked the entire month and received a salary of 80,000 rubles.

It turns out that employee Vasily Stepanovich Petrov worked simultaneously in both the head office and a separate unit. Let's consider how these data will be reflected in the 2-NDFL certificate, which can also be found in the “Salaries and Personnel” section.

In the form of generating a certificate, we need to select which Federal Tax Service it is intended for. In the “OKTMO/KPP” field we will indicate the data of the inspection that we indicated earlier in the separate unit card. We will generate a report for 2017, in which the above accrual was made.

As you can see in the figure below, this certificate included only one line with information about the employee - V.S. Petrov. At the same time, please note that the amount is only 60,000 rubles. The fact is that even though two accruals were made for him, separate reporting is submitted to another tax office.

The printed form of this certificate will also reflect the Federal Tax Service code – 5099.

When selecting other OKTMO/KPP for which there were accruals, our employee will also appear in the tabular section, but with an amount of 80,000 rubles. This data was downloaded from the head office payroll.

Thus, the 1C: Accounting program allows us to keep records and submit tax reports for separate divisions to different tax inspectorates. This mechanism fully complies with the requirements of current legislation.

Maintaining a staffing table at an enterprise is very convenient. At any time you can find out the total unit rates, how many are occupied and how much is required. The staffing table is also used in personnel documents for the hiring and transfer of employees to specific staff units.

Let's look at step-by-step instructions on where to find and how to create a new staffing table in 1C 8.3 ZUP, how to make changes to an existing document and how to change an employee's salary.

First of all, to enable the functionality we are considering, you need to make some settings. They are located in the “Settings” - “Human Resources” menu.

In the window that appears, follow the hyperlink “Setting up staffing”. A form will be displayed in front of you, where the first thing you need to do is set the flag on the item “Staffing is being maintained.” Also in this form you can set up automatic verification of personnel documents for compliance with the staffing schedule, enable history keeping and much more.

Approval of staffing

You can find the staffing table in 1C ZUP in the “Personnel” menu. The first step is to approve it. This is done by a document of the same name.

In the event that approval has not been made previously, approval of the staffing table will be available to you. In this case, this document has already been created, and we follow the hyperlink “Approve new staffing table”.

The form of the new document will be displayed in front of you. In its header, indicate the organization, division and month from which this staffing table will come into force.

Since we had previously approved two staff positions, the tabular part of the document was filled in automatically. In case of creating the first approval, you need to add all the necessary positions.

When adding positions, as well as double-clicking with the left mouse button on an already created one, its card will open. In it you need to indicate the department and position. The name will be generated automatically and can be changed if desired. The number of units and work schedule are also set here. In our case, this is a five-day period.

On the “Payment” tab, the rank is indicated (if the maintenance function by rank was enabled in the previously configured program). The tabular section lists all types of payments applied to this position of the staffing table. In our case, the director only receives a salary of 70 thousand rubles.

Please note that the line with payment is highlighted in blue and in the comment the text “Increased salary (+ 5,000);” is indicated. This means that this position of the ShR was previously approved with a smaller amount. When creating a new position, such a comment will not appear, and the line will be the usual black color.

On the “Advanced” tab, you can specify the conditions and its nature, as well as set vacations.

After entering all the necessary data into the created staffing position, click on the “OK” button. It will appear in the “Staffing Schedule Approval” document.

Add all positions to the document in the same way and post it. Also, from this document, using the “Print” button, you can generate an order for approval of the staffing table and the T-3 form.

Now, returning to the staffing table itself, you will see in the list all the units you entered, indicating the date of approval. Here you can also view documents that approved and changed the staffing table, as well as create these documents. To print reports, use the “Print” menu.

The position directory will also display data from the staffing table (columns “Entered” and “Date of entry”). This data will also be displayed on the position card itself.

Changes in salary and planned accruals

There are cases when an error was made when creating a staffing approval, or you need to change accruals for a certain position. All such actions can be performed in a previously created approval document.

On the staffing form, click on the link “Open the document that approved the current staffing table.”

In the document that opens, make all the necessary changes and submit it. Also from here you can create a change in planned accruals using the button of the same name.

As a result, a new document will be created indicating which employees were assigned which accruals. The effective date of these accruals is indicated in the header of the document.

How to make changes to the staffing table in 1C ZUP

To make local changes to the existing staffing table (which do not greatly affect the structure of the enterprise), the document “Changes to the staffing table” is intended in 1C ZUP 3.1. You can find it both from the “Personnel” menu and from the staffing list form. In the second case, just click on the hyperlink “Change the current staffing table”.

We will not describe the principle of filling out this document, since it is similar to filling out the approval of the staffing table.

Reporting

There are many different standard reports on staffing in this program. They are located in the menu “Personnel” - “Personnel reports”.

A form will open in front of you, from where you can generate many reports on personnel records. All the reports we need for this task are located in the “Staffing table” section.