How to reflect a separate division in 1C 8.3. Structure of the enterprise (division) in 1C: Trade Management

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 contains 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.

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.

14.09.2018

How to enable the ability to maintain records for Separate divisions in the standard configuration "1C: Enterprise Accounting KOPR"

General information

The standard configuration of 1C: Enterprise Accounting, version 8 of KORP, allows you to organize end-to-end accounting in the context of organizational units, both allocated and not allocated to a separate balance sheet.
The CORP version allows you to set up accounting for separate divisions for the receipt and transfer of fixed assets, finished products, materials, cash, as well as the transfer of employees between the parent organization and separate divisions.
The KORP version of the "1C: Enterprise Accounting" configuration allows you to keep track of income, expenses, and profits for each separate division. When preparing an income tax return, distribution shares according to the Federal Tax Service are calculated, which greatly facilitates the work of an accountant.
For each separate division, you can indicate the addresses, telephone numbers, and names of the responsible persons of the division. This data is displayed in printed forms of all documents issued by a separate division. Separate numbering of documents by separate divisions is supported.


Buy 1C: Accounting CORP for 33,600 rubles. right now!

Also, the KORP version of the "1C: Enterprise Accounting" configuration allows you to organize the accounting of payments for state defense orders in accordance with the requirements of Federal Law No. 275-FZ dated December 29, 2012 (taking into account amendments to Federal Law No. 159-FZ dated June 29, 2015).

How to enable accounting by separate divisions

To enable the ability to create Separate divisions in the standard configuration of "1C: Enterprise Accounting KORP" version 3.0, you need to check the "Accounting for several organizations" and "Separate divisions" flags in the functionality settings window on the "Organization" tab (see figure).

We agree with the warning “Enabling functionality may take a long time.”

After this, the “Organizations” item will appear in the “Main” section.

A directory of organizations and separate divisions will open.

Click the "Create" button.

A window will open in which you can select which organization we are adding: individual entrepreneur, new legal entity or separate division.

In the next window, you can specify the details of the Separate Division: Name, checkpoint, Prefix (if separate continuous numbering of documents in the separate division is required) and Digital code for invoices, OGRN, registration date, address, telephone, bank details, full name of the responsible persons of the separate division divisions (which must be indicated in documents issued on behalf of the OP), data from the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund and statistics codes.

The TIN of a separate division and the taxation system are the same as those of the Parent organization and cannot be changed.

After specifying all the details of the Separate Unit, click on “Record” or “Record and Close”.

The separate division will appear in the "Organizations" directory. Now you can select a Separate Division in any document.

To increase the convenience and speed of work, each user can be assigned a Separate Department by default, which will be immediately automatically inserted into documents when they are created, and if necessary, you can set up an access restriction system so that users of a separate department can write out and see only documents of their separate department and not saw the documents of the Parent Organization and/or other divisions.

Please note that full support for working with Separate divisions is implemented only in the standard configuration "1C: Enterprise Accounting" rev. 3.0 version of CORP. There are no plans to include these functionalities in the Basic and Professional versions!

Cost of "1C: Accounting 8 KORP"

You can purchase 1C: Accounting KORP from our company, even if you are in another region of the Russian Federation. The price includes remote installation of electronic delivery and sending boxed versions by courier throughout the Russian Federation.

There are several options for delivering the software product "1C: Accounting 8 CORP":

Name
PriceDescription
1C:Accounting 8 CORPBoxed delivery of "1C: Accounting" version of KORP with a software protection system with a license for 1 workplace
1C: Accounting 8 CORP. Electronic delivery Electronic delivery of "1C: Accounting" version of KORP with a software security system with a license for 1 workplace
1C:Accounting 8 KORP (USB)Boxed delivery of "1C: Accounting" version of CORP with a USB hardware dongle for 1 workstation


Advantages of electronic delivery of "1C: Accounting 8 KORP"

  • Purchasing an electronic delivery allows the user to receive installation distributions and activation codes for 1C software products as quickly as possible.
  • The electronic delivery is generated at the time of purchase, so the user receives the current version of the program at the time of purchase.
  • Documentation and accompanying materials are supplied in a convenient electronic format, which allows you to immediately see the contents of the book and quickly move to the desired chapter.
  • The software product is registered in your personal account on the official 1C technical support portal immediately at the time of purchase and the user gets access to all updates to the technology platform and standard configuration immediately, without the need for additional registration.

    Discount when upgrading from 1C:Accounting 8 PROF and previous versions

    You can get a discount when upgrading 1C: Accounting from the PROF version to KORP in our company, even if you purchased 1C: Accounting PROF elsewhere and are in another region of the Russian Federation. The main condition is that the 1C: Accounting PROF set to be handed over must be licensed and officially purchased.

    If you have previously used 1C: Accounting 8 PROF, then this gives you the right to purchase 1C: Accounting 8 CORP at a significant discount. When upgrading, you will only need to pay the difference in price between PROF and KOPR versions of 1C:Accounting 8 according to the current price list + 150 rubles. For example, if you previously purchased 1C: Accounting 8 PROF (at the time of writing, the price list price is 13,000 rubles), then when upgrading to 1C: Accounting 8 CORP, the cost of the additional payment will be 33,600 - 13,000 + 150 = 20,750 rubles.

    When upgrading, the price of the purchased 1C:Accounting 8 CORP set includes 3 months of a preferential subscription to information technology support for ITS. Also, when upgrading, it is possible to extend the preferential ITS subscription period from 3 to 12 months at a special price of 19,776 rubles, which makes it possible to make the transition to the CORP version even more profitable. For example, a regular ITS PROF subscription for 1C:Accounting PROF for 12 months at the price list costs 35,992 rubles, and the cost of an upgrade from PROF to CORP version is 20,750 rubles. + extension of the preferential ITS subscription when purchasing the program from 3 to 12 months. - 19776 rub. The total cost of the upgrade + ITS for 12 months will cost 40,529 rubles, i.e. the amount of additional payment for the transition from PROF to CORP version will be 4934 rubles! The rest of the amount will go towards payment for the ITS subscription, which you would already have to pay for the maintenance of 1C: Accounting PROF.

    Online version of "1C:Accounting CORP" in the cloud service 1C:Fresh
    Cost from 495 rub./month. per user*
    Today, “1C: Accounting KORP” can not only be purchased and installed on your computer, but also used remotely via the Internet in cloud service mode. In this case, the 1C: Accounting KORP database is located on secure servers in the 1C data center, and users can work in the program remotely via the Internet using a regular web browser (Chrome, IE, Edge, Mozilla, Safari) or 1C thin client (provided free of charge).
    Access to the online version of "1C: Accounting KORP" is provided on the principles of SaaS (software as a service - program as a service).
    Our company is an official partner of the 1C company with the status "1C: Network Competence Center", which gives us the right to connect users to the cloud service "1C: Fresh" on the same conditions for the entire Russian Federation and at the price established by the 1C company.
    The 1C website has a page for auto-registration https://online.1cfresh.com, which allows our users to independently register in the cloud service.

    Upon initial registration, our users are provided with free access for the first 30 days of connection, then the cost of access will cost from 495 rubles* per month per user, depending on the number of users, number and size of information databases.

    Cost of access to the online version of 1C:Accounting 8 KORP in the cloud service 1C:Fresh

    Tariff plan1 month3 months6 months12 months
    1C: Accounting CORP
    Access for up to 10 simultaneous users

    594.00 rub. per month
    for 1 user
    535.40 rub. per month
    for 1 user
    516.60 rub. per month
    for 1 user
    494.40 rub. per month
    for 1 user
    Additional workplace (over 10 users)

    The indicated price includes access to up to 10 simultaneous users (sessions) to two 1C: Accounting CORP information databases up to 8GB in size + connection to electronic reporting for 1 legal entity + connection to the 1C: Counterparty service for auto-filling the details of counterparties by TIN and checking them against the database Federal Tax Service + the ability to use other configurations available in the service (1C: Enterprise Accounting PROF/Basic, 1C: Salaries and Personnel Management, 1C: Managing Our Company) without limiting the number and size of information databases.

    * Cost 495 rub./month. per user is calculated when connecting 10 users and paying for 12 months.

    If everything worked out as it should, then like the article on social networks and share the link on your favorite forums))).

    Online Company, 2018

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When working in the 1C: Accounting 8 version 3.0 program, you need to make a choice at almost every step. Due to the fact that organizations and types of activities are very diverse, all options must be reflected in accounting, which accordingly leads to an increase in the functionality of the program, which is often very difficult for an accountant to navigate. To make this task easier, the program has a new function that will help you with your work.


It is known that accounting software is capable of performing many different functions, but is all of them necessary for a particular company and accountant? As practice shows, an organization does not always require the full functionality of the program. This causes additional inconvenience for the accountant, since each time he enters the program, he needs to run his eyes through unnecessary objects - menu items, buttons, icons, etc., which are not used in the organization’s accounting. Of course, these extra elements will not contribute to fast and convenient work. In addition, the configuration provides many “reminders” and services that may also be unnecessary for an accountant. This problem was resolved by introducing a new feature that allows you to disable unused program elements.


Previously (before release 3.0.35), turning on and off some functions was done in the form of setting “Accounting Parameters”. It remained there, but the path to the settings became shorter


The visibility of most functions can be adjusted by pressing one of the three buttons offered: “Custom”, “Main”, “Full”. The comments from the electronic assistant will help you make your choice.


You can find out what this or that functionality implies on the form tabs. With “Basic” all checkboxes are cleared, and with “Full” all checkboxes are checked. With "Custom functionality" you can determine which options should be disabled and which ones should be left. Please note that if you initially selected “Basic functionality” and then added some options, or vice versa, after selecting “Full functionality” you disabled some of the functions, then the program will automatically install “Custom functionality”.

If the work is performed in a new information base, then the settings will not provide restrictions within the full functionality of the program. If you need to reduce functionality in a working infobase, the program will issue a warning about which settings cannot be changed due to the fact that they were used during processing of historical data.

Cost accounting by departments and without

Program "1C: Accounting 8" ed. 3.0 has another equally useful feature, which is the ability to keep track of costs without dividing them by department (the feature is available starting from version 3.0.35). It allows the accountant to perform a much smaller number of actions in the program, which means completing the work much faster.

The main users of the 1C:Accounting configuration also include small businesses that do not have separate divisions. Previously, the standard setting of the Chart of Accounts only provided for cost accounting by department.


This function is necessary to solve an important management task - detailing costs by departments that take part in the production of products or the provision of services. This process can be simple or complex, including several stages. Moreover, depending on what type of activity the enterprise conducts, as well as on the complexity of the product and the required resources, the stages can take place in one or several departments.

But the bulk are not large enterprises, but small and medium-sized ones that provide similar services or produce technologically simple products. In addition, when the staff of an organization includes only a few people, there can be no talk of a full-fledged unit. Therefore, in such cases, the mandatory filling of the Division field previously created additional inconvenience in the work.

Now cost accounting by department can be disabled, so the accountant does not have to waste time filling out unnecessary fields. To do this, simply uncheck the box on the Production tab in the Accounting Parameters settings and then save the selected parameter.


Now, a non-existent division (for example, Main), as well as unnecessary fields in the program, do not need to be filled in.

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 February 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.