Calculation of UTII in 1s 8.3. The company simultaneously combines UTII with the simplified tax system

This case examines the basic settings in 1C: ZUP 3 and 1C: Accounting 3, which are necessary when an organization combines two tax regimes: simplified tax system and UTII.

1C:ZUP 3 considers several situations when:

• salaries and accrued taxes by division belong to a specific tax regime;
• a specific employee accrual may be attributed to a specific tax regime;
• An employee can be given his own percentage of distribution of his salary and taxes, despite the fact that he works in a department with a tax regime set by default.

In 1C: Accounting 3, settings are shown so that the information transferred from 1C: ZUP 3 is reflected under two tax regimes.

Situation 1. Divisions belong to certain tax regimes

To combine two tax regimes, you first need to set the appropriate settings in the organization’s card ( Settings – Organization or Organization details). In our example, the organization applies the simplified tax system without preferential activities, so on the tab we follow the link Accounting policy and in the field Tariff type select the value Organizations using the simplified tax system, except for those specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation :

On the tab Basic information checkbox must be checked Is a payer of UTII :

You can now set the relationship to a specific tax regime for the organization as a whole, and it will be used by default. To do this, in the organization card you need to go to the tab Accounting policies and other settings , then click the link Accounting and payroll . In the opened form in the field UTII choose one of the possible options:

• Fully on UTII ;
• Does not apply to UTII ;

The choice depends on which tax regime most of the organization's divisions belong to. In our case, this is a distribution between two modes, so in the field UTII value should be set Determined monthly by percentage .

At the division level, we can redefine their relationship to the tax regime. To do this, in the department card on the tab Accounting and payroll switch Employee salary accounting must be set to position Reflect on the specified account, subaccount . In field Account, subconto choose a way to reflect wages in accounting, and in the field UTII determine one of the statuses of the unit in relation to the taxation regime, in the same way as was done in the organization card.

Let’s assume in our example that employees and divisions will be subject to tax regimes according to the table below:

Since the default mode for an organization is set as a distribution between two modes, we will redefine this value for the “Trading Floor” divisions (entirely on UTII) and for the “Administration” division (entirely on the simplified tax system):

When creating the first document in the month, the program in the field % UTII proposes to enter the share of UTII:

This percentage is set for the organization as a whole and will be present in all documents created during the month. Calculation of salaries and contributions , but it will be taken into account only for those departments whose card contains UTII indicated Determined monthly by percentage .

Let's look at the operation of the mechanism using an example.

In this case, payroll taxes will still be fully attributed to the simplified tax system and will amount to:

• Pension Fund: 20,000 rub. * 22% = 4,400 rubles;
• Social insurance fund: 20,000 rub. * 2.9% = 580 rub.;
• Social insurance (accident): 20,000 rub. * 0.2% = 40 rub.;
• FFOMS: 20,000 rub. * 5.1% = 1,020 rub.

Which is reflected in the document Calculation of salaries and contributions on the tab Contributions :

(Salary – Reflection of salary in accounting) this information is also taken into account and accruals for the “Administration” division relate to transactions under the simplified tax system. Column value UTII in this case it is equal No :

In this case, payroll taxes will still be fully attributed to UTII and will amount to:

• Pension Fund: 10,000 rub. * 22% = 2,200 rub.;
• FSS: 10,000 rub. * 2.9% = 290 rub.;
• Social Insurance Fund (accident): 10,000 rubles. * 0.2% = 20 rub.;
• FFOMS: 10,000 rub. * 5.1% = 510 rub.

We can see this information in the document Calculation of salaries and contributions on the tab Contributions. The amount for the Social Insurance Fund (accident) is indicated in the column with the name FSS (accident) , but will be classified as UTII further:

When generating transactions in a document Reflection of salaries in accounting the employee’s wages and accrued taxes for the “Trading floor” division are included in the UTII transactions. Column value UTII in this case it is equal to: Yes. The amount for the Social Insurance Fund (accident) in this document is already displayed according to UTII:

Payroll taxes will be distributed between the simplified tax system and UTII according to the specified percentage in the field % UTII, i.e. 30 by 70 and will be:

• Pension Fund: 10,000 rub. * 22% = 2,200 rub. (660 rubles – simplified tax system and 1,540 rubles – UTII);
• FSS: 10,000 rub. * 2.9% = 290 rub. (87 rubles – simplified tax system and 203 rubles – UTII);
• Social insurance (accident): 10,000 rubles. * 0.2% = 20 rub. (6 rubles – simplified tax system and 14 rubles – UTII);
• FFOMS: 10,000 rub. * 5.1% = 510 rub. (153 rubles – simplified tax system and 357 rubles – UTII).

This information is reflected in the document Calculation of salaries and contributions on the tab Contributions. The amount for the Social Insurance Fund (accidentally) is indicated as a total amount in one column, but will be distributed according to tax regimes further:

When generating transactions in a document Reflection of salaries in accounting the employee’s salary and accrued taxes for the “Transport Department” division are divided into two lines with two values ​​in the column UTII : Yes And No. The amount for the Social Insurance Fund (accident) in this document is already displayed under two tax regimes:

The same distribution will be made for employee Vyazov, who works in the Warehouse division (costs are distributed between the simplified tax system and UTII) and who received a salary of 10,000 rubles for January. (in the same amount as employee Malinkin).

Actions when changing the percentage of UTII in the document “Calculation of salaries and contributions”

In one of the documents Calculation of salaries and contributions we will try to change the value in the field % UTII, then in this case the program will give us a warning that it will be necessary to refill all documents of the month:

We will agree with the warning and change the percentage in the document from 70% to 50%. After that, we will refill and post the document.

If in other documents Calculation of salaries and contributions we forget to refill the data, then in this case the document Reflection of salaries in accounting For employees who combine two tax regimes, incorrect tax data will be reflected.

For example, according to Malinkin, the distribution of wages will occur in accordance with the new percentage, i.e. 50/50, and the same information regarding taxes will remain. Thus, the base will not correspond to the calculated amount of taxes. So for the UTII regime, instead of the expected amount according to the Pension Fund, 1,100 rubles. with a base of 5,000 rubles, we will find the amount of 1,540 rubles. For the simplified taxation system it will be shown - 660 rubles:

Priorities by methods of reflection in ZUP 3

It must be remembered that the program has several levels of setting up reflection methods and, accordingly, the ability to set tax regimes. Therefore, the relationship to a certain tax regime can be specified not only in the department card. The priority by which these settings are taken into account is as follows:

1. Document – ​​in some documents on the tab Additionally
2. Accrual – tab Taxes, contributions, accounting
3. Document
4. Directory Employees- link Payments, cost accounting
5. Directory Divisions - tab Accounting and payroll
6. Directory Organizations – tab Accounting policies and other settings

The tax regime specified in the document has the highest priority, in the directory Organizations - the smallest.

Let's look at a few examples of how the priority mechanism works.

Situation 2. Setting the tax regime for a certain employee accrual

For calculation type One-time bonus install on the tab Taxes, contributions, accounting In chapter Accounting in field UTII meaning Determined monthly by percentage :

Thus, we classify this type of accrual as distributed across two tax regimes.

In the document itself Prize on the tab Additionally in field UTII we indicate that the accrued amount Fully on UTII :

In this case, the employee works in a department that belongs to the simplified tax system. An employee's salary is 20,000 rubles. and taxes on this amount should be fully attributed to the simplified tax system. According to the system of priorities for tax regimes, the bonus amount is 1,000 rubles. and taxes on it should be attributed to UTII, because the mode specified in the document has greater weight than the mode specified in the accrual.

Let's refill the document Calculation of salaries and contributions in the “Administration” division, to which Yablochkov belongs, and let’s check how contributions were distributed between tax regimes:

All amounts coincided with the calculated ones, with the exception that the data on the Social Insurance Fund (accidentally) is shown as a total amount, but will be further distributed according to tax regimes.

When generating transactions in a document Reflection of salaries in accounting The employee’s salary and accrued taxes according to Yablochkov are divided into two lines with two values ​​in the column UTII : Yes And No based on the amount of salary and bonus. The amount for the Social Insurance Fund (accident) in this document is already displayed under two tax regimes:

Thus, to calculate One-time bonus tax regime of UTII specified in the document Prize, turned out to be a higher priority than the tax regime specified in the assessment itself. Which corresponds to the priority system described above.

Situation 3. Setting the percentage of distribution of salary and taxes for an employee working in a department entirely on the simplified tax system

Let's add it to the document Distribution of basic earnings information on employee Yablochkov, who, according to the terms of our task, by default belongs to the simplified tax system, which is set in the settings of the department in which he works. In the tabular part of the document, we will set for it the methods of reflecting wages and distribute its accruals between the simplified tax system and UTII in the proportion of 50% to 50%:

The total amount of accruals for January 2017 for employee Yablochkov will be:

21,000 rub. = 20,000 (Salary) + 1,000 (One-time bonus)

Tax regime specified in the document Distribution of basic earnings has higher priority than the tax regime specified in the directory Subdivision . Therefore, let's recalculate the document Calculation of salaries and contributions according to Yablochkov and make sure that the contributions were distributed between two tax regimes 50% to 50% for the entire amount of accruals:

• Pension Fund: 21,000 rub. * 22% = 4,620 rub. (2,310 rubles – simplified tax system and 2,310 rubles – UTII);
• FSS: 21,000 rub. * 2.9% = 609 rub. (304.50 rubles – simplified tax system and 304.5 rubles – UTII);
• Social Insurance Fund (accident): 21,000 rub. * 0.2% = 42 rub. (21 rubles – simplified tax system and 21 rubles – UTII);
• FFOMS: 21,000 rub. * 5.1% = 1,071 rub. (535.50 rubles – simplified tax system and 535.5 rubles – UTII).

All amounts are the same, only the amount for the Social Insurance Fund (accidentally) is indicated as a total in one column, but will be distributed according to tax regimes further:

When generating transactions in a document Reflection of salaries in accounting Each employee accrual and taxes on it are divided into two lines with two values ​​in the column UTII : Yes And No in a ratio of 50% to 50%. The amount for the Social Insurance Fund (accident) in this document is already displayed under two tax regimes:

Having considered this example, we were convinced that the tax regime specified in the document Distribution of basic earnings higher priority than the mode specified in the directory Subdivision .

Settings for tax modes in Accounting 3

In order for information from the 1C: ZUP 3 configuration to be correctly reflected in the 1C: Accounting 3 configuration, in the organization card in the 1C: Accounting 3 program, follow the link Tax system It is necessary to specify two taxation systems:

Further in the section Salary and HR - Salary settings you need to expand the settings group Reflection in accounting and follow the link Salary accounting methods . The form that opens presents the elements of the directory Salary accounting methods . In each method, it is necessary to establish the correspondence of the cost items of one taxation system (in our example, the simplified tax system) to the second taxation system (UTII):

After the settings have been made when posting a document Reflection of salaries in accounting , transferred from configuration 1: ZUP 3, wages and taxes will be reflected according to the specified accounts and cost items that correspond to two tax regimes. In our example, for employee Yablochkov, accruals One-time bonus in the amount of 1,000 rubles. and Salary of RUB 20,000. will be attributed to two cost accounts: 26 and 44.01 and cost items: Salary(for simplified taxation system mode) and Salary (UTII) (for UTII mode):

So, we have examined the main features of accounting in ZUP 3 when combining two tax regimes in an organization: simplified tax system and UTII.

I told you how the program calculates and pays a single tax on imputed income. Starting from version 3.0.43.162, the UTII assistant has appeared in the program, which allows you to automatically calculate the UTII tax in 1C Accounting 8th edition. 3.0, and also generate a declaration.

However, in order to use the assistant, you must first make the appropriate settings in your accounting policy.

On the “UTII” tab in the accounting policy, the “Types of Activities” directory is now available; you can go to it by clicking on the blue hyperlink. Here it is necessary to add the types of activities that are subject to UTII. To do this, click on the “Create” button and select the desired type of activity in the classifier.

In the type of activity you need to indicate: address, date of registration, tax office and its details. If you use the 1C:Counterparty service, some of the details will be filled in automatically. Here you also need to provide information for calculating tax: basic income and the K2 adjustment factor, if necessary.

In addition, in the “Types of Activities” directory it is possible to print applications for registration and deregistration as a UTII payer.

After filling out all the necessary information, you can use the assistant to automatically calculate the UTII tax, draw up a payment order for tax payment and a tax return.

To do this, on the “Reporting” tab, find the “UTII” section and select “UTII reporting.”

In the assistant, we indicate the period for calculating the tax. If necessary, you can add a new activity from here.

Click on the “Calculate tax” button. Next, the program automatically calculates the tax. After this, two buttons appear at the bottom. By clicking the “Generate declaration” button, you can proceed to filling out the declaration, and by clicking the button next to “Pay tax”, you can create a payment order for its payment.

Today you will find another article in the series dedicated to “Setting up accounting parameters”. Let's look at what options the program provides for setting up tax accounting. On the “Tax Accounting” tab in “Setting up accounting parameters” you can select the taxation system, and also determine whether the organization is a UTII payer. Let’s look at how the program’s operation is affected by checking the “The organization is a UTII payer” checkbox.

Settings for tax accounting in 1C ZUP

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Let's set this checkbox to the active position for the Alpha organization:

Let's open the form with information about the organization "Alpha" and on the "Salary Accounting" tab, using the hyperlink "Set salary accounting for the organization" we will open the corresponding window. You may notice that the “UTII” field has been added to the list of fields.

We won’t indicate anything for now.

Let's pay employee Sidorov's salary for September. Read more about payroll.

Let's calculate insurance premiums for September using the document. The material discusses this issue in detail.

Due to the fact that for the Alpha organization the UTII checkbox was checked in the accounting parameters settings, fields for calculating UTII contributions appeared in the document Calculation of insurance premiums.

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Let’s set the UTII checkbox in the accounting settings for the division for the Administration division in which Sidorov works:

Let's refill the document Calculation of insurance premiums:

You will notice that all amounts for insurance premiums are reflected in the fields with UTII.

Now let’s look at what the choice of a simplified taxation system will affect in the ZUP accounting parameters. Let's hire employee Ivanov and assign him a daily salary.

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Next, we will open “methods of reflecting wages in accounting” (desktop, “Accounting” tab). Let’s open for editing “Reflection of accruals by default” and set the field “Reflection in the simplified tax system” to the value Accepted (by the way, this field is available regardless of whether the simplified or general taxation system is set in the accounting parameter):

Let’s calculate the salary of our only employee Ivanov using the document “Payroll for employees of organizations” for October:

Let’s set in the accounting parameters of the simplified tax system with the object of taxation “Income reduced by the amount of expense”:

After this, we will calculate insurance premiums for October:

And finally, we will create the document “Reflection of wages in regulated accounting” for October:

Compared to the general taxation system, the appearance of the document has changed.

That's all.

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It is known that even if the enterprise does not use a specialized general taxation system, for example, in the case of using a simplified form, certain types of activities may still be subject to UTII. Many people know that this abbreviation translates as a single tax on imputed income. Because of this, today you can notice increased interest in the pressing issue of how to set up UTII in 1c 8.3. And if you are interested in this issue, and you want to independently set up UTII in 1c, then we are ready to explain it very clearly in our article for those interested in this activity. At the same time, we will provide detailed information for potential visitors to our resource and interested parties in the form of screenshots and explanations of the manual. In order to be able to independently configure the simplified tax system for UTII in 1c. And also not to encounter this difficulty in the further use of the program for its intended purpose.

This system is of interest to many owners who head retail companies, service organizations, wholesale enterprises and other areas. Therefore, the relevance to setting up the entire process is maximized. Of course, this rather labor-intensive process can be entrusted to professionals for a fee, without spending your own time and effort. But it would be advisable, to save money, to do everything yourself. Tau vat, using screenshots, we will look at detailed information about setting up the entire process.

UTII when combined with OSN

In order to correctly distribute expenses that for some reason cannot be attributed to one type of activity, you need to follow the instructions in the screenshot:

The company simultaneously combines UTII with the simplified tax system

It is necessary to perform further actions, which are indicated below:

Setting up expense items that cannot be attributed to a specific type of activity:

When following the above recommendations from specialists, you need to click on the “Record and close” button. After which the program automatically saves the entered data, and you don’t have to worry about losing or changing the entered data. By going through the above recommendations step by step, you will be able to independently set up accounting for the simplified tax system for UTII in 1C, thereby improving the workflow. We sell a wide range