Persons Taxes Calculation Report

Path: Reports/Regulated reporting/Persons Taxes Calculation Report

The Resolution of the Ministry of Finance dated 15.12.2020 No. 773 "On Amendments to the Order of the Ministry of Finance of Ukraine dated January 13, 2015 No. 4" approves a new report form: "Tax calculation of income amounts accrued (paid) in favor of individual taxpayers and the amounts of tax withheld from them, as well as the amounts of accrued single contribution”.

The system generates: • indicators of the main part of the report, • Application 1 "Information on the accrual of wages (income, cash allowance) to insured persons" (D1), • Application 4 "Information on the amounts of accrued income, withheld and paid personal income tax and military tax" (4DF) • Application 5 "Information on labor relations of persons and the period of military service" (D5).

Reports are exported in the xml format to be submitted to tax authorities.

Step 1: Report generation setup

On the HR and Payroll Setup page, "Numbering" tab, in the No. Series Tax Calculation Report field, specify the code of the number series that will be used to generate the report. On the Organization Information page, Localization tab, in the AT Codifier field, specify the codifier value.

Step 2: Creating the “Reporting” report

On the Persons Taxes Calculation Report page, select the reporting period in the Reporting Quarter field:

The records on the page will be automatically filtered by the reporting quarter value. To create a report with the Reporting type, click the Process/Create Reporting button:

On the report running page, select OK:

If necessary, before running, you can select a filter by employees in the Filter: Employee area or a filter by AT Codifier in the Codifier area, if you need to generate separate reports for departments with different codifiers. Also, if it is necessary to simultaneously generate separate batches of reports for different AT codifiers (including the main batch of reports with the AT codifier of the organization) - it is necessary to enable the “All unique AT Codifiers" checker. Please note that if the checker is enabled, the “AT Codifier” field is not filled out.

After clicking OK, a report is generated.

After completing the work, a reporting package will be created, including the main part (Application 0) and Application (Application 1, 4, 5). You can open the report by placing the cursor on the desired Application and clicking Reports/Report. When running a report with a filter by "AT Codifier", a separate report batch will be generated, consisting of Application 0 and Application 4. Application 4 will generate information about employees who worked in the months of the reporting quarter in a position in a subdivision with a unique AT codifier specified on the subdivision card. At the same time, if in the labor contract the transfer to a position with a different AT codifier is carried out in the middle of the month, and on the HR and Payroll Setup page the "Create salary status details" parameter = OFF, the system will not allow you to approve such a transfer. This is because, to be able to differentiate an employee's income by different AT codifiers, several final payroll documents must be created for the employee in the month of transfer. At the same time, if the "Create salary status details" parameter = ON, and the transfer in the middle of the month occurs to a position with a different calculation group, such a transfer will be successfully approved, and several batches of the Tax calculation report with different AT codifiers will be created in the report for such an employee for the month of transfer. Please note that even with the "Create salary status details" parameter enabled, if the transfer to a subdivision with a different AT codifier in the middle of the month occurs to a position with the same calculation group as in the previous position, the approval of such a transfer will also be rejected by the system. This is because, in this case, only one payroll document with one calculation group will be created for the employee in the month of transfer, and there will be no possibility to differentiate income by different subdivisions with different AT codifiers.

Information on employees employed in divisions with unique AT codifiers will also be reflected in Application 0 (general table), Application 1 (information on accrued unified social contribution) and Application 5 (labor relations table) of the legal entity's main report. At the same time, information on employees with unique AT codifiers will be excluded from Application 4 of the main report batch.

You can delete a separate Application using the Delete button, after placing the cursor on the required report. You can delete a package using the Process/Delete Package button, after placing the cursor on the report with the Application 0 Application type:

Step 3: Application 5

Application 5 is created one for the entire quarter. The lines of Application 5 are generated if in the reporting quarter:

• an employee was hired/dismissed (data from the approved or closed labor contract is used: IP Category, Start and End Date), • work under the civil contract was started/terminated (data from the approved or closed labor contract is used: IP Category, Start and End Date), • an employee was transferred to another position (an approved line of the labor contract with the Transfer type without the Temporary flag, if the job code from the Position of the current line differs from the job code from the Position from the previous line), • an employee was transferred from one structural subdivision to another (an approved line of the labor contract with the Transfer type without the Temporary flag, if the subdivision code from the Position of the current line differs from the subdivision code from the Position from the previous line), • an employee began or completed military service, • maternity leave was granted (a posted sick leave order if the activity code had the IP Category value), • parental leave was granted for employees with children under 3 years of age and from 3 to 6 years of age (a posted leave order if the activity code had the IP Category value**).

After checking the report, it must be released: select Reports/Release to limit accidental changes and to be able to export it in XML later.

Step 4: Application 1

Application 1 is created separately for each month of the reporting quarter. The month number is specified in the corresponding field.

The lines of Application 1 are generated based on the data of the Payroll Ledger Entry tables, which are included there when the payroll document of the final calculation is posted. The entries included in the Unified Social Contribution (USC) base and the amount of the USC are divided according to the "Detailed Calculation Base" taking into account IP Category, Accrual Type Code:

If the employee had no accruals, but was in a labor relationship, then a line is also created for them in the report. After checking the report, it must be released by selecting Reports / Release" to limit accidental changes and to be able to export it in XML later.

Please note! In MEDoc version 11.02.035, the xml tags of the Part-time work indicator and Special work experience indicator details are reversed. They must be changed manually after uploading, or you need to update to version 036, or a local correction must be requested from partners (the correct file will be by email, which must be changed in the root folder).

Step 5: Application 4

Application 4 is created separately for each month of the reporting quarter. The month number is specified in the corresponding field.

The lines of Application 4 are generated based on the data of the Personal Income Entries tables, which are included there when the payroll document of the final calculation is posted or when posting a payment with the "Tax Code" value for the recipient vendor of the deduction (for example, alimony). For employees, the amounts of accrued, paid income and tax are equal and use only the data created after posting the payroll document (i.e. without the data of the actual payment). When generating personal income entries, the entries that were included into the personal income tax base and the personal income tax amount are divided by data of the Detailed Calculation Base taking into account Directory Code.

If an employee is entitled to several tax benefits in one period, for the "Tax calculation of income amounts" report, the second benefit must be manually added as a separate line in the report, specifying only the income indicator and the tax benefit indicator (without specifying the income amounts and withheld taxes).

For the report to include transactions by vendors (individual entrepreneurs): On the G/L Settings page, specify which organizational form code is used for the individual entrepreneur:

On the vendor card, specify the organizational form code used for the individual entrepreneur and the default Tax Code value:

The Tax Code value will be automatically transferred when adding a payment or invoice for vendors, and after posting the entry or document, it will be transferred to the Vendor Ledger Entry. It is necessary to create a person for the vendor using the Create Person for IE function:

If the 1DF by payment setting is not enabled for the vendor, when generating Application 4, the vendor’s entries with the organizational form (IE), with the payment, compensation, account, credit note types that fall within the reporting period are analyzed and report lines grouped by the Tax Code value are created. The account, credit note types are used to fill in the Income Accrued values. The payment, compensation types are used to fill in the Income Paid values.

If the 1DF by payment settings is enabled for the vendor, when generating Application 4, the vendor’s entries with the organizational form (IE), with the payment, compensation types that fall within the reporting period are analyzed and report lines grouped by the Tax Code" value are created. The payment, compensation types are used to fill in the Income Accrued Income, Income Paid values.

After checking the report, it should be released by selecting Reports/Release to limit accidental changes and to be able to export it to XML later.

Step 6: Application 0

The main part of the report is linked to each of the Application in one package.

The data for the main part of the report (payer details) will be filled in the xml file using the Organization Information setting.

The data in section 1 will be calculated automatically based on the data in Application 1 in the reporting program (the division of sick leave at the expense of the employer and the Social Insurance Fund will be filled in the xml file based on the data in Application 1).

The data for lines 101…104, 110 are attached to the lines of the main part of the report (106...109 will be automatically calculated based on the data in aApplication 1 in the reporting program).

After checking the report, it should be released by selecting Reports/Release to limit accidental changes and to be able to export it to XML later.

Step 7: Export to xml

Export in xml format is possible either for a separate Application or for the entire package. Before exporting, the report must be Released . To export a separate Application, click the Export to XML button from the report card:

The file must be saved and uploaded into the reporting program.

To export the entire package, click the Export package to XML button on the list page, placing the cursor on the record with the Application 0 type:

The archive with xml files for all programs in the package must be saved, unpacked and uploaded into the reporting program.

Step 8: “New Reporting", "Clarifying" report types

A report with the New Reporting type can be submitted following the Reporting one before the deadline for submission with data on clarification of the accrued personal income tax amounts, military tax, single contribution and/or details. A report with the "Clarifying" type can be submitted following the Reporting one after the deadline for submission with data on clarification of the accrued personal income tax amounts, military tax, single contribution and/or details. You can create a package with the New Reporting or Clarifying type by placing the cursor on a record with the Application 0 type and the Reporting type.

Before creating a report in the system, you must set filters and parameters by selecting the report programs, months and persons for which you need to generate lines. In the parameters, you can select one, several or all months and Application of the report. You can also select one or several persons or leave the filter empty to generate lines for all persons from the report with the “Reporting” type.

The function copies lines from the report with the “Reporting” type according to the set filters and parameters (according to the selected Application, months and employees), changes the report type to New Reporting or Clarifying , sets the "Yes" (or 1) value in the Attribute field for the generated lines.

The Attribute field is intended for correcting errors. This column displays "No" (0) if the line must be entered, and "Yes" (1) if the line must be disabled. After creating the report, the user must manually add lines that need to be entered as new (the "No" (0) attribute). Export to XML is done in the same way as for "Reporting".

Step 9: “Reference” report type

Outside the reporting quarterly period, the Tax Calculation and its Application with the "Reporting" type are submitted as "Reference" if it is necessary to assign pensions, financial security or insurance payments to insured persons. To create a report with the Reporting type, click the Create Reference button:

On the running page, on the Reference tab, select the month of the quarter for which the package will be created and indicate which aApplication need to be created. To start creating the report, click OK:

After the generation is complete, a package with Application with the Reference type will be created:

On the card of each Application, you must specify the Appointment of a pension or Appointment of other social payments attribute.

Export to XML is done in the same way as for "Reporting".

Vendors in the report

For vendors from the finance module to be included in the report, you need to specify in the HR and Payroll Setup which code will be used for an individual entrepreneur in the "Individual entrepreneur code" field. Specify this code on the vendor card. Specify the tax code that will be used in the report and entries. For recipients of alimony to be included in the report, you need to create a person vendor and specify it when entering alimony for an employee.