Calculation of interest on loans received. Typical accounting entries for loans Credit in 1s 8

Calculation of interest on loans received. Typical accounting entries for loans Credit in 1s 8
Calculation of interest on loans received. Typical accounting entries for loans Credit in 1s 8
30.06.2024

Loan accounting in 1C is partially automated, so you have to perform some operations manually or use additional processing. First of all, this concerns the calculation of interest and material benefits that may arise when a loan is issued to an employee of an organization without interest, or there is interest, but it is less than 2/3 of the refinancing rate.

In the latest 1C releases, accounting accounts for both loans and interest on them are entered automatically, so for the correct formation of transactions, the accountant only needs to fill out the document details correctly.

Let us consider in detail the execution of operations for issuing and repaying a loan. Let’s assume that an employee of the organization PromTech LLC, S.V. Larionova. A short-term loan was issued in January 2016.

Our example conditions:

  • The loan amount is 120 thousand rubles
  • Loan term – 12 months
  • Loan percentage – 6%
  • Refinancing rate – 11%

We will calculate the amounts of payments, interest and personal income tax using special processing (Fig. 1). If there is no such processing, you will have to count manually.

Debt repayment begins in the month following the month the loan was issued, in our case - from February 2016.

Formulas by which interest and material benefits are calculated:

  • Amount of interest = Amount of Debt * Interest * Number of days in a month / Number of days in a year
  • Amount of financial benefits = Amount of Debt (2/3 refinancing rate - interest) *Number of days in a month/Number of days in a year;

All calculations have been completed. Now let's see what documents need to be generated in 1C to reflect the loan.

Issuing a loan through a current account

Figure 2 shows a payment order according to which the loan amount is transferred to the employee. The main thing you should pay attention to when filling out this document is the type of operation. In this case, it is “Issuing a loan to an employee.” The subaccounts in the transactions depend on the type of transaction.

Based on the payment order, it is issued (Fig. 3).

After completing this document, we will receive entries in correspondence with account 73.01 “Settlements for loans provided” (Fig. 4) in accordance with the previously selected operation.

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Deduction of interest on a 1C loan from an employee’s salary

Now let’s figure out how to reflect deductions from an employee’s salary. For this purpose we use three documents:

  • Payroll
  • Manual entry
  • Personal income tax accounting operation

The amounts of principal and interest on it are recorded in the document “” (Fig. 5).

Please note that in order to fill in the payment amounts, you must first add two types of deductions to the general list of deductions.

Unfortunately, these amounts will not be reflected in the postings, since the “Payroll” document does not move the accounting register. You will have to create a document “ ” (Fig. 6).

To reflect personal income tax, select the document “Personal income tax accounting transactions” (Fig. 7)

We fill out two tabs in it: “Income” (Fig. 8) and “Withheld on all bets” (Fig. 9).

The same income code is selected on both tabs - 2610.

Reflection of employee personal income tax

And one more manual operation, the most difficult, with filling out registers (Fig. 10). It is needed to reflect personal income tax on material benefits in accounting.

We fill out the operation itself (Dt 70 - Kt 68.01) and select two registers:

  • Mutual settlements with employees
  • Salary payable

The registers are filled in for the same amount (personal income tax amount calculated earlier) with a minus sign. Type of movement – ​​“Coming” (Fig. 11).

Quite often situations occur that a certain organization lacks personal finances during its activities. Therefore, the only way out of this situation is to borrow from a banking institution. In today’s material we will examine in detail how the accounting program “1C Accounting 8” version “3.0” accounts for short-term loans. In particular, how to reflect the receipt of a loan, as well as its accrual and payment of the necessary interest on it.

Accounting for short-term loans is usually kept on account “66” under the name “Settlements for short-term loans and borrowings”, as well as on sub-account “01” with the name “Short-term loans”. And subaccount “02” called “Interest on short-term loans” is used to account for short-term loans. We emphasize that in the 1C accounting program, in order to account for the principal amount of debt on a loan obligation and interest on it, various types of subaccounts are also used.

Both subaccounts are passive, which means that the decrease occurs according to, and the increase occurs according to the loan.

Let's start our work with the operation of obtaining a loan. As a rule, the issued loan is transferred to the organization’s current account. Therefore, in this case, you will need to draw up a document called “Receipt to the current account” (the required type of operation is called “Settlements on loans and borrowings”). To create the required document, go to the tab named “Bank and Cash Desk”, then select “Bank Statements”. Once done, click on the button called “Receipt”, which you can find in the bank statement journal.

If you use a client bank, the statement will be downloaded automatically into the 1C accounting program.

Next in the document, indicate the counterparty, the agreement stolen with him, the loan amount, and also indicate the account “66.01” called “Short-term loans”. In addition, if necessary, indicate the financial movement item.

Based on this document, the following will be created: “Dt51 Kt66.01”.

After this is done, interest must be calculated. The latter will be credited to accounts “91.02” with the name “Other expenses”. To reflect them, use “Operation entered manually”. It can be found by using the assistant on the tab called “Main” or on the tab called “Operations”.

To implement this, go to “Enter a business transaction” (the “Operations” tab), and then indicate the required posting: “Dt91.02 Kt66.02”. If you use this method, the contents of the transaction will be filled in automatically, as well as the credit and debit accounts. Then you will only need to indicate the amount and.

Once done, you will need to pay interest. To carry out this operation, use a document named “Write-off from current account”. The required type of operation in this case is “Settlements on loans and borrowings”. To create a document, go to the tab called “Bank and cash desk”, select “Bank statements”, and then click on the “Write-off” button, which is located in the bank statements journal.

Also, having marked the posting “Dt66.02 Kt51”, you can enter using the assistant with the name “Correspondence of invoices”.

And at the end, in the document, select the recipient, the agreement concluded with him, indicate the amount, account “66.02”, and, if necessary, the financial flow item.

Quite often in practice, enterprises issue loans to their employees in order to maintain and develop their staff. Any enterprise has the right to issue a loan to its employee. In this article we will look at accounting for loans in 1C, study accounts for accounting for loans and interest on them, as well as personal income tax.

When issuing a loan to an employee, an agreement is concluded with him in writing (regardless of the amount), which must include all the main points: the amount of the loan, the period for which the loan is provided, the conditions of issuance (with or without interest), the loan repayment period and percent. If an interest-free loan agreement is concluded, then the text of the agreement must indicate the absence of the borrower’s obligation to pay interest.

Let's look at the process of issuing a loan to an employee using an example:

  • Loan amount – 500,000 rubles.
  • Loan term – 36 months.
  • Loan interest – 4%
  • Refinancing rate – 7.25%

Issuing a loan to an employee in the 1C program begins with creating a payment order. In the main menu, select “Bank and cash desk”, then “Bank”, then “Payment orders”.

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We go to the list of payment orders and click “Create”. We carefully monitor the completion of the fields. Please pay attention to the “Type of operation” – “Issue of a loan to an employee.”



If an exchange with a bank is configured in BP 3.0, the document will be created automatically when loading a bank statement. We check that the details are filled out correctly.





Fig.4

So, the funds have been transferred to the employee under the loan agreement.

To repay the loan, you need to create a new deduction in the 1C program. To do this, from the main menu, go to the menu item “Salaries and Personnel” – “Directories and Settings” – “Salary Settings”.



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In the salary settings, select the “Deductions” item.



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Open the list of holds. Using the “Create” button, add a new hold.



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We create a deduction, fill out the “Name”: Deduction for loan repayment. And in the “Retention Category” we do not select anything, since nothing from the list proposed by the program suits us. We assign a code to our new hold and close it using the “Record and close” button.



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In the same way, we create the “Deduction for interest on loans” type. Thus, our two new holds have been added to the hold list.



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Currently, accounting for credits and loans in 1C is partially implemented, so various programs are offered for accounting for credits and loans. But it is useful for any accountant to be able to calculate any indicators manually. Today we will learn how to calculate the amounts of interest, material benefits, as well as the amount of personal income tax on material benefits manually using formulas.

For the indicators described above, the following formulas are used for calculation:

  • Amount of interest = Amount of Debt x Interest x Number of days in a month/Number of days in a year;
  • Amount of material benefit = Amount of Debt x (2/3 of the refinancing rate - interest) x Number of days in a month/Number of days in a year.

Let's do the calculation for our example:

  • Interest amount = 500,000 x 4% x 20/365 = 1095.39 rubles;
  • Amount of material benefit = 500,000 x (2/3 x 7.25% - 4%) x 20/365 = 219.18 rubles.

To deduct a loan and interest on it from an employee’s salary in 1C, the “Payroll” document is used. We find it in the menu “Salaries and Personnel” – “Salary” – “All Accruals”. We get into the list of accruals, and using the “Create” button, create a new “Salary accrual”.



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In the “Payroll” document, fill in the details. First, we indicate the employee from whose salary the deduction will be made. Secondly, using the “Hold” button, we fill out two deductions - the monthly payment and interest.



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Deductions in our document are shown in summary; for details, you need to click on the amount of deductions.



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The “Payroll” document does not create entries to withhold the monthly payment and interest on the loan, therefore, to reflect these amounts in accounting, you must use the “Manually entered transaction” document. We find it in the menu “Operations” – “Accounting” – “Operations entered manually”. We go to the list and create a new operation using the “Create” button.



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Fill out the entries:

  • Dt 70 - Kt 73.01 - reflects deductions from the employee’s salary to pay off debt and interest;
  • Dt 73.01 – Kt 91.01 – other non-operating income is reflected in the amount of interest on the loan.



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The date of receipt of income in the form of material benefits from savings on interest is the last day of each month. At the same time, the organization is a tax agent in relation to these amounts, and is obliged to withhold personal income tax on material benefits. The only exception is the situation when the purpose of the loan is to purchase housing or land for construction. The personal income tax interest will be as follows:

  • 35% – if the employee is a tax resident of the Russian Federation;
  • 30% – if the employee is a non-resident of the Russian Federation.

Thus, returning to our example, let’s calculate personal income tax on material benefits for an employee:

  • RUB 219.18 x 35% = 76.71 rub.

Let's consider how to reflect this amount in the 1C program. In the main menu, select “Salaries and Personnel” – “Personal Income Tax” – “All Documents on Personal Income Tax”.


Fig.15

Using the “Create” button, we create a document “Personal Tax Accounting Operation”.



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We fill out a new document. We indicate the employee to whom the loan was issued, the date of the transaction - the last day of the month. In the tabular section we indicate the income code - 2610 Material benefit received from savings on interest for the use of borrowed (credit) funds, as well as the amount of material benefit.





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The personal income tax accounting operation also does not create accounting entries, therefore, in order to reflect the withholding of personal income tax from material benefits, we again create the “Operation entered manually” document. From the main menu, go to “Operations” – “Accounting” – “Operations entered manually”. We create a posting Dt 70 - Kt 68.01 Personal income tax withheld from the salary for material gain.



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And also, in order for personal income tax on material benefits to be deducted from an employee’s salary automatically, adjustments must be made to the registers. To do this, click the “More” button in the newly created “Operation”, and find the “Select registers” item.


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In the list that opens we find “Mutual settlements with employees” and “Salaries payable”.



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We tick them off. The “Mutual settlements with employees” tab has appeared in the “Operation” document; it needs to be filled out.



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We also see the “Salaries payable” tab. Let's fill it out too.



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Second option: if personal income tax on material benefits needs to be withheld when paying wages to an employee, then you can additionally create a new type of withholding and reflect it and the amount on the “Deductions” tab of the “Payroll” document. Then the amount payable for the month will be calculated taking into account the tax calculated on the material benefit (that is, the employee will receive less by the amount of deduction). All movements in the registers will be made by the “Payroll” document.



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We created all the documents for accounting for a loan to an employee, and also reflected this operation in accounting; despite the complexity of this issue, we were convinced that the 1C 8.3 program provides full functionality for performing such calculations.

In "1C: Accounting 8" (rev. 3.0), starting from version 3.0.41, accounting for transactions with loans and borrowings is supported. Now the program automatically determines accounts for received and repaid loans and credits, issued and repaid loans, as well as accounts for interest paid on loans and borrowings.

We remind you that the parties to the loan agreement can be any legal entities or individuals, so our own organization can both receive loans from counterparties and issue loans to any counterparties. As for a loan, only a bank or other credit organization that has the appropriate license from the Bank of Russia to carry out such operations has the right to provide it. Credits and borrowings are divided into short-term and long-term depending on the duration of the agreement.

Chart of accounts, approved. By order of the Ministry of Finance dated October 31, 2000 No. 94n and included in all configurations of “1C: Accounting 8”, the following accounts are intended for accounting for received loans and borrowings:

  • 66 “Settlements for short-term loans and borrowings”;
  • 67 “Calculations for long-term loans and borrowings.”

Received credits, borrowings, and accrued interest on credits and borrowings are accounted for in different subaccounts of accounts 66 and 67. A credit or loan can be received both in rubles and in another currency; accordingly, interest can also be accrued in foreign currency. Credits, borrowings and interest on contracts denominated in foreign currency are also accounted for separately in separate subaccounts of accounts 66 and 67.

Loans issued by us to other counterparties are recorded in account 58.03.

Thus, the possible number of options for accounting for transactions with credits and loans involves the use of more than sixteen second-order accounts. Now the accountant no longer faces the task of choosing the right subaccount. Accounts for transactions with credits and loans are automatically determined by the program in the following documents:

  • Receipt to the current account;
  • Cash receipt;
  • Debiting from the current account;
  • Cash withdrawal;
  • Payment order.

Documents “Receipt to current account” and “Receipt of cash”

Receipt of credits or loans is reflected in the documents Receipt to the current account(Fig. 1) or Cash receipt

  • Receiving a loan from a counterparty- to reflect transactions to obtain a loan from a legal entity or individual;
  • Getting a loan from a bank- to reflect transactions to obtain a loan from a bank or credit institution.

Accounting accounts are determined automatically depending on the account currency, the duration of the agreement and the type of transaction. The validity period of the contract (the date of the contract and the expiration date of the contract) can be specified in the directory element Treaties(Fig. 2). If the duration of the contract is less than a year, then it is considered short-term. If the start and end dates of the contract are not specified, when accounting in the program, the contract is considered long-term by default. To reflect transactions on credits and borrowings, the contract type is used Other.


The return from a counterparty of a previously issued loan is reflected using the transaction type Repayment of the loan by the counterparty. When you select this type of transaction, accounting account 58.03 “Loans provided” is also filled in automatically.

Documents “Write-off from current account” and “Cash withdrawal”

Repayment of loans or loans, as well as payment of accrued interest is recorded using documents Debiting from current account And Cash withdrawal using the following types of operations:

  • Repayment of the loan to the counterparty
  • Repayment of loan to the bank

Accounting accounts are determined automatically depending on the currency of the account, the duration of the agreement, the type of transaction and the type of payment. Field Payment type is displayed in the document form only for transactions to repay loans or loans.

The program provides the following types of payment (Fig. 3):

  • Amortization;
  • Payment of interest.

The issue of a loan to a counterparty is registered using the transaction type Issue of a loan to a counterparty. When you select this type of transaction, accounting account 58.03 is filled in automatically.

Document "Payment order"

When filling out the document Payment order repayment of loans or borrowings is reflected using the following types of transactions:

  • Repayment of the loan to the counterparty- to reflect operations to repay a loan to a legal entity or individual;
  • Repayment of loan to the bank- to reflect operations to repay a loan to a bank or credit organization.

When you select these types of operations, a field is added in the document form, incl. percent (Fig. 4).


The issuance of a loan to a counterparty is reflected in the transaction type of the same name.

Please note, that automatic calculation of interest on credit agreements or loan agreements is not supported in the program. To register income or expenses on accrued interest, you can use standard accounting system documents Sales (deed, invoice) And Receipt (act, invoice) respectively. You can also use the document for these purposes Manual entry.

To correctly draw up a loan agreement, as well as maintain tax and accounting records, you should pay special attention to the key points that must be specified in the agreement:

  • Loan amount;
  • The period for which the funds were issued;
  • Method of receipt. The highest priority is to transfer the loan to the employee’s card. You can issue a loan from the cash register by first withdrawing funds from your current account, since issuing a loan from an organization’s cash proceeds is prohibited by the instructions of the Bank of Russia dated October 7, 2013. N3073-U;
  • Purpose of the loan. If the loan is issued for the purchase of real estate, the borrower is exempt from taxation of material benefits.
  • Terms of issuance - interest-free or interest-free. If the agreement does not mention that the loan is interest-free or the rate is not specified, then according to the agreement the amount of interest is equal to the refinancing rate;
  • Loan repayment date: in full or in monthly payments and interest payment period.

Taxation by the lender

The amount of the loan issued is not an expense of the organization, just as its repayment is not income. Interest on a loan, by virtue of clause 6 of Article 250 of the Tax Code, is recognized as non-operating income and is taken into account when calculating income tax:

Taxation for the borrower

According to paragraph 2 of Art. 212 of the Tax Code, the material benefit from saving on interest is recognized as an individual’s income if the calculated interest on the loan agreement is less than two-thirds of the current refinancing rate established by the Bank of Russia on the date of actual receipt of income by the taxpayer:

Article 223 of the Tax Code of the Russian Federation indicates that the date of receipt of income in the form of material benefits from savings on interest is from 01/01/2016. is the last day of every month. At the same time, the organization as a tax agent is obliged to withhold personal income tax from material benefits with the next payment of wages at the following rates:

  • 35% – if the employee is a tax resident of the Russian Federation;
  • 30% – if the employee is a non-resident of the Russian Federation.

If the agreement, in accordance with Article 212 of the Tax Code of the Russian Federation, states the purpose of the loan as obtaining funds for the construction or purchase of housing or land for construction, then the tax inspectorate, at the request of the employee, issues a notification to the organization about the exemption of this employee from taxation of material benefits.

How to make a loan in 1C 8.3

In the 1C Accounting 8.3 program, settlements for loans provided to employees are carried out in account 73.01 Settlements for loans provided.

Step 1. Issuing a loan to an employee of the organization

To formalize the transaction for issuing a loan in 1C 8.3 Accounting, we will generate a payment order for the transfer of funds to an employee of the organization: section Bank and cash desk - Payment orders - Create - transaction type Issuing a loan to an employee:

Based on the payment order, we will create the document Write-off from the current account:

Posting Dt 73.01 – Kt 51 – funds were transferred to an employee under a loan agreement:

Step 2. Registration in 1C Accounting 8.3 new deductions

To register new deductions, go to the section Salaries and HR – Directories and settings – Deductions:

Click the Create button and fill in the name of the deduction type:

  • In our case, this is Withholding for loan repayment;
  • Field Retention category we will leave it blank, since not a single category from the proposed list is suitable;
  • Assign a unique code and press the button Write and close:

Similarly, we create a type of deduction – Deduction of interest for using a loan:

Step 3. Calculation of interest on loans in 1C 8.3 and reflection of deductions when calculating wages

Let's register the deduction of part of the debt and the accrual of interest on loans in 1C 8.3 using the document Payroll. On the bookmark Holds by button Add Let's fill out the table part:

  • In the Employee column – an employee of the organization from whose salary the deduction is made;
  • In the Retention column - types of deductions. In our case, there are two of them: deduction for loan repayment and deduction of interest;
  • In the Result column - the amounts of deductions:

Let's look at the payslip in detail:

To reflect in accounting the amounts of deductions on the principal debt and interest for the use of borrowed funds, we will draw up the document Transaction entered manually. Postings are generated:

  • Dt 70 - Kt 73.01 - reflects deductions from wages to pay off debt and interest;
  • Dt 73.01 – Kt 91.01 – other non-operating income is reflected in the amount of interest on the loan:

Step 4. Calculation of material benefits from savings for the use of borrowed funds and withholding personal income tax

Let's look at how the refinancing rate changed in the period from November 5, 2015. until 04.11.2016:

  • From 05.11.2015 until December 31, 2015 refinancing rate is 8.25%;
  • From 01/01/2016 the refinancing rate is equal to the key rate and is 11%;
  • From June 14, 2016 the key rate, and therefore the refinancing rate, is 10.5%.

Let's calculate the interest on the loan and material benefits by month:

  1. November – for the period from 05.11.2015 until November 30, 2015:
  • % on loan = 72,000.00*6%/365*27 = 319.56 rubles;
  • The interest rate under the loan agreement is 6% more than 2/3 of the refinancing rate (2/3*8.25%), so there is no material benefit.
  1. December 2015
  • % on loan = 66,000.00*6%/365*31 = 336.33 rubles;
  • There is no material gain.
  1. January 2016
  • % on loan = 60,000.00*6%/366*31 = 304.92 rubles;
  • Material benefit = 60,000.00 * (2/3 * 11% - 6%) / 366 * 31 = 67.76 rubles;
  • Personal income tax on material benefits = 67.76 * 35% = 24.00 rubles.

Let us reflect the material benefit in the 1C 8.3 program using the personal income tax accounting operation: section Salaries and personnel - personal income tax - all documents on personal income tax - personal income tax accounting operation. On the bookmark Income we indicate:

  • The date of receipt of income in the form of material benefits;
  • Income code 2610 – Material benefit received from savings on interest for the use of borrowed (credit) funds;
  • Amount of income;
  • Tax calculated at rates of 9% and 35%:

On the bookmark Withheld on all bets:

  • Date of receipt of income;
  • Tax rate;
  • The transfer deadline is no later than the day following the payment of income;
  • Income code:

We will reflect the deduction of personal income tax in accounting using a manual operation: entry Dt 70 - Kt 68.01 withheld from salary personal income tax for material benefits:

In order for 1C 8.3 Accounting to automatically deduct tax on material benefits from an employee’s salary, it is necessary to reflect the corresponding adjustments in the registers. Button More – Register selection:

Mutual settlements with employees and Salaries payable:

Data is generated:

  1. February 2016:
  • % on loan = 54,000.00*6%/366*29 = 256.72 rubles;
  • Material benefit = 54,000.00 * (2/3 * 11% - 6%) / 366 * 29 = 54.05 rubles;
  • Personal income tax on material benefits = 54.05 * 35% = 19.00 rubles.
  1. March 2016:
  • % on loan = 48,000.00*6%/366*31 = 243.93 rubles;
  • Material benefit = 48,000.00 * (2/3 * 11% - 6%) / 366 * 31 = 54.21 rubles;
  • Personal income tax on material benefits = 54.21 * 35% = 19.00 rubles.
  1. April 2016:
  • % on loan = 42,000.00*6%/366*30 = 206.56 rubles;
  • Material benefit = 42,000.00 * (2/3 * 11% - 6%) / 366 * 30 = 45.90 rubles;
  • Personal income tax on material benefits = 45.90 * 35% = 16.00 rubles.
  1. May 2016:
  • % on loan = 36,000.00*6%/366*31 = 182.95 rubles;
  • Material benefit = 36,000.00 *(2/3*11% - 6%)/366 * 31 = 40.65 rubles;
  • Personal income tax on material benefits = 40.65 * 35% = 14.00 rubles.
  1. June 2016:
  • % on loan = 30,000.00*6%/366*30 = 147.54 rubles;
  • Material benefit = 30,000.00 * (2/3 * 10.5% - 6%) / 366 * 30 = 24.59 rubles;
  • Personal income tax on material benefits = 24.59 * 35% = 9.00 rubles.
  1. July 2016:
  • % on loan = 24,000.00*6%/366*31 = 121.97 rubles;
  • Material benefit = 24,000.00 * (2/3 * 10.5% - 6%) / 366 * 31 = 20.33 rubles;
  • Personal income tax on material benefits = 20.33 * 35% = 7.00 rubles.
  1. August 2016:
  • % on loan = 18,000.00*6%/366*31 = 91.48 rubles;
  • Material benefit = 18,000.00 * (2/3 * 10.5% - 6%) / 366 * 31 = 15.25 rubles;
  • Personal income tax on material benefits = 15.25 * 35% = 5.00 rubles.
  1. September 2016:
  • % on loan = 12,000.00*6%/366*30 = 59.02 rubles;
  • Material benefit = 12,000.00 * (2/3 * 10.5% - 6%) / 366 * 30 = 9.84 rubles;
  • Personal income tax on material benefits = 54.21 * 35% = 3.00 rubles.
  1. October 2016:
  • % on loan = 6000.00*6%/366*31 = 30.49 rubles;
  • Material benefit = 6,000.00 * (2/3 * 11% - 6%) / 366 * 31 = 5.08 rubles;
  • Personal income tax on material benefits = 54.21 * 35% = 2.00 rubles.

Let's present the loan calculation in the form of a summary table.