A universal report for checking labor costs in the income and expense ledger. At what point is a salary “advance” recognized as a simplifier’s expenses? Salary accrual falls into kudir

All taxpayers using the simplified taxation system (STS) are required to keep a book of income and expenses (KUDiR). If you do not do this, or fill it out incorrectly, you can receive a considerable fine (Article 120 of the Tax Code of the Russian Federation). This book is printed and submitted to the tax office upon their request. It must be sewn and numbered.

Before you start creating this income and expense accounting book in 1C 8.3, check the program settings. If you have problems with the formation of KUDiR and some expenses do not fall into the book, carefully double-check the settings. Most of the problems lie here.

Where is the income and expense accounting book 1C 8.3? In the "Main" menu, select the "Settings" section.

You will see a list of configured accounting policies by organization. Open the position you need.

In the accounting policy setup form, at the very bottom, click on the “Set up taxes and reports” hyperlink.

In our example, the “Simplified (income minus expenses)” tax system was selected.

Now you can go to the “STS” section of this setting and configure the procedure for recognizing income. This is where it is indicated which transactions reduce the tax base. If you have a question why an expense does not fall into the book of expenses and income in 1C, first of all look at these settings.

Some items cannot be unchecked as they are required to be filled out. The remaining flags can be set based on the specifics of your organization.

After setting up the accounting policy, let's move on to setting up the printing of the KUDiR itself. To do this, in the “Reports” menu, select the “STS Book of Income and Expenses” section of the “STS” section.

The ledger report form will open in front of you. Click on the "Show Settings" button.

If you need to detail the records of the received report, check the appropriate box. It is better to clarify the remaining settings with your tax office, having learned the requirements for the appearance of KUDiR. These requirements may vary between inspections.

Filling out KUDiR in 1C: Accounting 3.0

In addition to the correct settings, before generating KUDiR, it is necessary to complete all operations for closing the month and check the correctness of the sequence of documents. All expenses are included in this report after they are paid.

The D&R accounting book is generated automatically and quarterly. To do this, you need to click on the “Generate” button in the form where we just made the settings.

The book of income and expenses contains 4 sections:

• Section I. This section reflects all income and expenses for the reporting period quarterly, taking into account the chronological sequence.
• ChapterII. This section is filled out only if the simplified tax system is “Income minus expenses”. This contains all costs for fixed assets and intangible assets.
• ChapterIII. This contains losses that reduce the tax base.
• ChapterIV. This section displays amounts that reduce tax, for example, insurance premiums for employees, etc.

If you have configured everything correctly, then KUDiR will be formed correctly.

Manual adjustment

If, after all, KUDiR is not filled out exactly as you wanted, its entries can be corrected manually. To do this, in the “Operations” menu, select “STS Income and Expense Book Entries.”

In the list form that opens, create a new document. In the header of the new document, fill in the organization (if there are several of them in the program).

This document has three tabs. The first tab corrects the entries in section I. The second and third tabs are in section II.

If necessary, make the necessary entries in this document. After this, KUDiR will be formed taking into account these data.

Analysis of accounting status

This report can help you visually check whether the book of income and expenses is filled out correctly. To open it, select “Accounting analysis according to the simplified tax system” in the “Reports” menu.

If the program keeps records for several organizations, you need to select in the report header the one for which the report is needed. Also set the period and click on the “Generate” button.

The report is divided into blocks. You can click on each of them and get a breakdown of the amount.

We thank our reader, individual entrepreneur Isakova Natalya Ivanovna, for the proposed topic of the article.

Employees must be paid at least every six months A Art. 136 Labor Code of the Russian Federation. Comply with this requirement of the organization like this. First, employees are given salaries for the first half of the month. Everyone is used to calling it an advance. And then - for the second, this payment is usually called the final payment for the month. This is what simplified employers do. Moreover, it is precisely for companies that use the “income-expense” simplification that the question arises: at what point can a salary “advance” be recognized as an expense? Actually, this name causes confusion, since simplifiers recognize in expenses only repaid debts, including wages (paid expenses), and not advances issued s subp. 1 item 2 art. 346.17 Tax Code of the Russian Federation.

Price issue

Simplified people must keep a book of income and expenses V approved By Order of the Ministry of Finance of Russia dated December 31, 2008 No. 154n; Art. 346.24 Tax Code of the Russian Federation. Moreover, the Tax Code of the Russian Federation does not call it a tax register. However, this does not bother the Federal Tax Service. According to the tax service, this book is a real tax register (you can see the explanation of the employee of the Federal Tax Service of Russia S.A. Tarakanov on this topic in, 2011, No. 5,). And therefore, there is a risk of receiving a fine for systematic (twice or more times during a calendar year) untimely reflection of labor costs in it A Art. 120 Tax Code of the Russian Federation.

Read more about the fine for the absence of tax accounting registers or for errors in them:

We will not discuss the legality of applying such a fine now. Let’s figure out how to reflect the salary “advance” in the book of income and expenses so that the inspector doesn’t even have a reason to complain to you.

Accounting options

OPTION 1. Salary for the first half of the month is recognized as an expense at the time of payment

Read more about methods for calculating salaries for the first half of the month: 2008, no. 19, p. 8; 2010, no. 24, p. eleven

Supporters of this option quite rightly believe that the salary for the first part of the month is not an advance (prepayment for future work), but the employee’s payment for the first half of the month already worked.

Indeed, the Labor Code of the Russian Federation does not establish the procedure for calculating wages for the first half of the month. Therefore, this part will be exactly the salary, no matter how it is defined:

• <или>based on the days actually worked for the period from the 1st to the 15th of the month (calculation method);
• <или>in a fixed amount or as a percentage of the salary (“advance” method).

Thus, by issuing wages for the first half of the month, the organization pays off its wage arrears. And as you know, simplifiers who use the “income-expenditure” simplification recognize labor costs precisely at the moment of repayment of the debt And subp. 1 item 2 art. 346.17 Tax Code of the Russian Federation. Therefore, in the book, salaries are reflected on the date of their issuance from the cash register (transfers to employees’ bank accounts).

The Moscow tax authorities agreed to this accounting option back in 2004 And clause 6.1 Letter of the Federal Tax Service of Russia for Moscow dated December 31, 2004 No. 21-14/85240. True, in their Letter they made the following reservation: “...an advance, as a rule, means payment of wages for the half-month actually worked by a full-time employee of the organization.” From this, many concluded that these clarifications concerned only the calculation method for determining the amount of wages for the first half of the month. What do the Ministry of Finance think about this?

From authoritative sources

Head of the Department of Special Tax Regimes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“Simplers with the object of taxation “income minus expenses” can include labor costs in expenses in the manner prescribed by Art. 255 NK R F subp. 6 clause 1, clause 2 art. 346.16 Tax Code of the Russian Federation. In accordance with this article, labor costs include any accruals to employees provided for by the laws of the Russian Federation, labor agreements (contracts) and (or) collective agreements. In Simplified, labor costs are recognized after they are actually paid s subp. 1 item 2 art. 346.17 Tax Code of the Russian Federation.

Thus, the salary for the first half of the month (regardless of the method of its calculation: based on the time actually worked or without taking it into account - as a percentage of the salary or in a fixed amount) is recognized as a simplified employee’s expenses on the date of payment from the cash register or transfer to the employees’ accounts.”

OPTION 2. Salary for the first half of the month is recognized as an expense on the last day of the month

This accounting option is widely used by simplifiers who use the “advance” method of calculating salaries for the first half of the month. Some people prefer it out of habit. And others are convinced that arrears in wages arise only after wages are accrued at the end of the month, which means that there can be no talk of paying them off until that day.

As you can see, specialists from the Russian Ministry of Finance give the green light to the use of the first accounting option. But does this mean that the second option is illegal? We decided to clarify with the financial department whether the book would be considered filled out incorrectly if the salary for the first half of the month was reflected in it as an expense on the last day of the month. This is the answer we received.

From authoritative sources

“ In my opinion, simplifications with the object of taxation “income minus expenses” can reflect the amount of salary paid for the first half of the month in the book of income and expenses and at the end of the month.

Thus, if the payment of the first and second parts of the salary for the month and the transfer of personal income tax fall within one month, then all wage expenses can be reflected once for the month as a whole. Several entries or one for the entire amount - indicating the details of all payment documents.”

Ministry of Finance of Russia

As you can see, both options for recognizing a salary “advance” as an expense have the right to life. This means that you are free to choose the option that is more convenient for you.

The ledger for accounting income and expenses is a special register where taxpayers using the simplified taxation system (STS) enter business transactions for subsequent calculation of the tax base for the STS tax.

The obligation to keep a book of income and expenses, or KUDiR, as accountants often call it, is established by Article 346.24 of the Tax Code of the Russian Federation.

If KUDiR is not maintained or there are violations in filling it out, you can earn a fine from 10,000 to 30,000 rubles. And if violations lead to an underestimation of the tax base, a fine of 20% of the amount of unpaid tax. This is enshrined in Article 120 of the Tax Code of the Russian Federation.

At the same time, there is no obligation to submit KUDiR to the tax office. If the tax authorities require you to provide a Book of Income and Expenses during an audit, then you are required to provide the Book in paper form, bound, numbered and signed.

KUDiR may be needed in order to show the expenditure of targeted financing, or to show the Pension Fund of Russia income to determine the rate of insurance premiums for individual entrepreneurs, or in a bank for a loan.

The book is started for a year. It can be maintained in paper and electronic form. Of course, many accounting programs and web services (such as Kontur.Accounting or Elba) allow you to maintain a book in electronic form with varying degrees of simplicity. If the tax office requires it, you can print it out and take it.

How to fill out the Income and Expense Accounting Book (KUDiR)

We look forward to your feedback. Fill out KUDiR correctly;)

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