Any boss should be prepared for the fact that upon dismissal of an employee, he will be obliged to pay him a salary for all hours worked, as well as compensation for unused vacation. How to reflect this operation in 1C accounting 8.3?
Art. 140 of the Labor Code of the Russian Federation contains a clause that all settlements with an employee upon dismissal are made on the day of dismissal.
In 1C, accounting is not as simple as usual. There is no special document for creating compensation for unused vacation upon dismissal, as well as automation in calculating the amount. Therefore, this operation must be carried out manually.
Dismissal Compensation Process
- You need to start by creating a name in the "Accruals" directory, for example, "Vacation compensation";
- Income is subject to personal income tax according to the rules, do not forget to indicate this;
- The “Code” field indicates the accrual code (there is no list of specific codes, so the year 4800 “Other income” is usually used);
- Part "Insurance premiums": the type of income is indicated - "Fully taxable by insurance premiums";
- Accounting must be kept in accordance with article 255 of the Tax Code of the Russian Federation, paragraph 1;
- Window: "Reflection in accounting" indicate: a method suitable for attributing costs;
- We press the button - "Record".
Calculation of vacation with accrual upon dismissal in 1C 8.3 salary and personnel
- The amount of compensation must be calculated manually as mentioned earlier.
- We pass to the document "Accruals of vacation pay";
- In it, you need to create a new document in which we carry out the final calculation of the dismissed employee;
- The header of the document should look like this: date of accrual, date of the document, organization;
- If there are several employees in the document belonging to the same department, you can fill in the "Department" variable;
- The "Selection" or "Add" button allows you to select an employee from several presented;
- Next comes the choice of the type of accrual or "Vacation Compensation", which was created earlier;
- And finally, we indicate the amount for accrual, where personal income tax will be calculated automatically.
Compensation procedure for pensioners
- When an employee reaches retirement age and retires, it is necessary to issue an old-age benefit in the manner prescribed by law. The employee needs to fraternize in the FIU with a statement on the appointment of payments.
- The employee fills out applications to the FIU: if he wants to quit, another application form is sent to the employer (while the pensioner is not obliged to comply with the two-week warning period), since reaching retirement age is not a reason for terminating the employment contract.
- Further, after consideration, the pension is accrued. Payments are made from the month following the month of circulation.
- Pensioners who continue to work have the same eligibility for state benefits, which will be indexed.
- Upon termination of the company's activities and staff reduction, an additional one-time severance pay is paid, depending on the average monthly salary. The calculation is based on the average annual income divided by 12 months.
