In this article we will look at: Personal Income Tax Form-1. Find out when and who fills out the form. Let's look at step-by-step instructions for filling it out. We will answer your questions.
Form 1-NDFL is used to record data about the employee, his income, benefits provided, and calculated tax. The main purpose of the form is to obtain information about the accrual and payment of personal income tax for each employee. The form was approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 No. BG-3-04/583.
General characteristics of the form as a tax register
The document is currently not a mandatory form, previously used as a primary card accounting. At the same time, enterprises must create tax registers for personal income tax. An enterprise has the opportunity to use an independently developed document of any form.
Most taxpayers use 1-NDFL as the most optimal form for recording employee taxation indicators. Blank or his modified form included in the document flow schedule and approved in the annex to the accounting policy. The provisions of the form must be supplemented with the information necessary for:
- tax accounting
- Dates of settlement transactions within a month;
- Indication of the details of documents confirming transactions;
- The amount of income and deductions received during the period from another employer during employment during the year;
Amounts and grounds for providing social and property types of deductions provided by employers to employees upon notification of the Federal Tax Service.
Mandatory information as part of the form data
| The form must contain information about data that allows you to determine the accuracy of the calculation of the base, tax, application of benefits, transfers to the budget for each employee. | Intelligence |
| Data Description | The details of the tax agent are indicated |
| Employee details | The personal information of the employee and his status as a resident are entered. |
| Employee benefits | Information on income received during the execution of an employment contract in monetary or in kind, as well as when material benefits arise from the operating conditions |
| Tax benefits | The data of deductions provided on the basis of the right that has arisen for the employee is recorded. |
| Personal income tax | Indicators of calculated and paid income tax are entered individuals, dates of transactions |
The form reflects the amounts that make up the tax base for personal income tax. Data is generated for each tax rate established depending on the type of income and whether the employee is a resident. Information is reflected in 1-NDFL immediately after the end of the month and the accrual of all taxable income. Accounting is carried out for each employee. The tax register data must match the information on the 2-NDFL certificate generated at the end of the year. You can check it out.
Information is recorded based on accrued indicators, with the exception of dividends, information about which and the obligation to tax them arise only upon actual payment.
Employee T. OJSC "Prestige" is also a shareholder of the company. At the end of the year, the employee was paid dividends in the amount of 26,000 rubles. The following entries are made in the tax register:
- Dividends were reflected indicating the date of actual payment;
- The tax withheld from payments in the amount of 13% is indicated as a resident of the Russian Federation (after 2015, the rate was changed from 9 to 13%).
Information not to be included in document data
The document does not reflect information about non-taxable payments, which include:
- Payments upon birth of a child and care benefits;
- Travel allowances in the form of daily allowances;
- Rations and compensation for sub-rental housing;
- Other payments within the limits established by regional legislation;
- Amounts of compensation provided for by internal regulations.
Payments that are exempt from taxation within the limit are reflected in 1-NDFL in in full. The deductible limit is established for financial assistance, gifts, prizes, daily payments as part of travel expenses.
An example of a record of gifts given to an employee
Employee S. of the organization LLC “Team” received a gift from the employer for the company’s day worth 8,500 rubles. In accounting for S. and 1-NDFL remuneration in the month of receiving the gift, the following is indicated:
- The value of the gift received is 8,500 rubles;
- Deduction code 501 for non-taxable personal income tax in the amount of 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).
The card reflects the full amount, taxable and non-taxable, as well as the code and amount of the deduction.
Users of personal income tax card information-1
1-NDFL cards are internal documents of the enterprise. The form is filled out for the calendar year with a cumulative total for each employee and is stored in the organization along with other tax registers. The document is presented tax office for control during the inspection period.
There is no need to submit a separate document to the Federal Tax Service, except for the need to return the amount overpaid by the tax agent. According to para. 8 clause 1 art. 231 of the Tax Code of the Russian Federation, when contacting the Federal Tax Service, the agent submits an extract from the tax register and documents indicating overpayment of tax. Excess amounts contributed may be returned to the enterprise or offset against the payment of the budget of the same name upon application.
Form and procedure for storing the accounting register
Requirement for maintaining 1-NDFL on paper with a signature responsible person not installed. It is allowed to keep records in in electronic format without an electronic digital signature. The document is stored for 4 years, established for archiving documents intended to confirm the accuracy of tax calculations. There is no separate indication in the legislation on the storage periods of registers.
At the end of the storage period, documents must be disposed of. A special commission is created to destroy documents containing important personal information about employees. Upon disposal, acts are drawn up that include information about the list of documents and the period of their creation. When an enterprise is liquidated, tax accounting documents related to payroll are not transferred to the state archives.
How to fill out the personal income tax-1 card
The document is maintained by accounting employees or other persons whose responsibilities include calculating wages. When generating data, specialized programs are used. Accrual sheet data is used only after the month is closed to avoid errors. When automatically filling out a document and correcting statement indicators, the initial data is changed by the program without the participation of the responsible person.
Step-by-step instructions for filling out form 1-NDFL
The form contains several sections for entering information on different types appointments.
| Chapter | Content | Composition of information |
| 1 | Information about the company, tax agent | Name of the enterprise, OKTMO, INN, KPP, registration number, contact phone number, Federal Tax Service code |
| 2 | Employee information | Full name, Taxpayer Identification Number if available, SNILS number, passport details, place of actual residence, resident status, availability of declared deductions |
| 3 | Calculation of the tax base | The section is devoted to tax base indicators. Data on accrued income is reflected by month |
| 4 | Information on dividends received | The section information contains dividends paid, the amount of tax, as well as arrears of payment |
| 5 | Information about taxation at the rate of 35% | The section contains data on the tax base, deductions, taxes and debts of the person |
| 6 | Total tax amount | The information reflects the total amount of calculated and withheld tax at all rates, broken down by indicator, as well as the person’s debt |
| 7 | Income taxed by the Federal Tax Service | This section is filled in as needed. |
| 8 | Recalculation of indicators | Includes data on errors from previous periods that require recalculation of the base or tax |
| 9 | Information about the certificates provided | Contains information about certificates issued by the Federal Tax Service and the taxpayer, information about the person |
Features of filling out the tax register form
In sections reflecting the employee’s income, data is entered for each payment. When accounting for benefits provided to employees in the form of deductions, a monthly data accounting procedure is applied. The timeliness of accounting operations will eliminate cases of excess limit value the benefit provided. If necessary, accounting large quantity benefits form is being finalized taking into account the conditions for entering data.
Due to changes in legislation since the publication of the form, it is necessary to make adjustments to the composition of these sections. Enterprises must take into account the dates of receipt of income, types of tax benefits, the procedure for providing which to taxpayers has changed since the approval of the original type of form.
To automate accounting and maintenance of 1-NDFL, the following programs are used:
- 1C: Salary and personnel management. The program pays attention to the dates of income accrual, withholding and transfer of tax. Information is reflected in the register based on primary accounting forms;
- Salary and HR CompSoft. The resource provides the ability to change settings according to the specifics of the enterprise’s accruals;
- PC “Taxpayer”, which provides calculation of wages, taxation and creation of registers.
Most programs used by enterprises when calculating wages contain a register based on 1-NDFL in their documents for recording data for each employee.
Responsibility for the lack of tax accounting forms
The Tax Code of the Russian Federation provides for punishment for enterprises for the lack of tax registers. Additionally, the manager may be subject to administrative penalty for failure to provide information necessary for tax control.
Personal income tax form-1: answers to questions
Question No. 1. Is it necessary to reflect income received part-time at another enterprise in the personal income tax register card?
Answer: In 1-NDFL, only earnings received from one employer are indicated. The amount of additional income is not reflected in the register.
Question No. 2. Is it necessary to indicate the amount of income and the deduction provided in 1-NDFL? previous work, if the employee is hired within a year?
Answer: The employee card contains data on the amount of earnings and deductions from another employer received during the year. Card 1-NDFL must be supplemented with the appropriate table.
Question No. 3. How is the personal income tax register created if the organization has separate divisions?
Answer: Formation of 1-NDFL documents is carried out in each division separately.
Question No. 4. How to enter into the card the need to recalculate the personal income tax of an employee who has changed the status of non-resident to resident?
Answer: Excessively withheld tax as a result of recalculation is indicated as an overpayment.
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Individual entrepreneurs who hire employees bear additional responsibilities for paying taxes and for them. In addition, as a tax agent, an entrepreneur must periodically prepare various documentation for withholding income taxes. One of such documents is Form 1-NDFL.
Few people remember about it, but tax legislation provides for its mandatory completion by tax agents, including individual entrepreneurs.
What is 1-NDFL?
Tax card 1-NDFL is used to record income and income tax received by an individual from a given tax agent. This document refers to primary tax documentation, therefore its maintenance is mandatory: the form is filled out monthly after making cash payments and deducting income tax amounts from them.
The basis for filling out is the contractual relationship between the employer and the individual.
Please note that the card must be filled out even if the parties labor relations a civil contract has been concluded.
How to fill out 1-NDFL?
Form 1-NDFL has an approved form, and the procedure for filling it out is regulated by the relevant regulatory documents Federal Tax Service of Russia. The card is filled out for each individual who received cash payments from the employer during the reporting period, including those for which tax deductions are provided. The document does not reflect payments that are not subject to taxation by law, for example, social benefits.
A sample of filling out form 1-NDFL can be found both at the tax office at the place of registration of the entrepreneur, and on numerous websites on the Internet. But many people may not need this sample. The fact is that from January 1, 2011, the 1-NDFL form is not used, since changes were made to the Tax Code of the Russian Federation: since 2012, all tax agents must maintain tax registers instead of the 1-NDFL tax card.
The form of this document has not been approved, therefore entrepreneurs and other tax agents have the right to develop them independently. In this case, the Federal Tax Service recommends including the following information in the forms:
- Information about the taxpayer.
- Type of income.
- Types of provided tax deductions.
- The amount of income.
- Date of receipt of income.
- Date of deduction and transfer of personal income tax.
Despite the fact that form 1-NDFL has not been used since 2012, in practice you can find many cases of filling it out: many tax agents chose not to bother developing register forms and still keep income cards. Therefore, 1-NDFL will be in demand in 2019.
But it should be remembered that this form the document is no longer valid and when conducting an audit, the fiscal authorities can make reasonable comments on this matter. To avoid this, it is worth switching to using tax registers, especially since the practice of using them, as well as variants of forms, has already been sufficiently developed.
Personal income tax: Video
When hiring an employee, an individual entrepreneur acts for his employee, including as a tax agent. His responsibilities also include preparing documentation and paying income taxes for his employee. One of these documents is form 1-NDFL. Of course, now this form has been cancelled, or rather, it has been replaced by a new document, namely the tax register. But, when preparing it, you can use the familiar tax card.
This tax card reflects the income and tax of the individual for whom the tax agent is responsible. Maintaining such a document was mandatory, because this is primary documentation. It had to be completed at the end of each month, after payments were made to the employee and taxes were withheld from these payments. The basis for its preparation was the contractual relationship between the employer and employee. Including civil law contracts, if the income that an employee receives on their basis is subject to taxation. If tax is not charged on any payments, they are not entered into this form.
Filling out the 1-NDFL tax card
The tax card has a form approved by law, and the law also regulates its completion. A card is filled out for each employee, i.e. individual. An example of how to fill it out is sure to be available at the tax office or on the relevant websites. But, as was said, it is not entirely correct to use it today.
As a result of changes made to the law, since 2012, tax agents must maintain tax registers rather than cards. The form of this document has not been approved and is compiled by the employer independently. It can be developed according to personal preferences. The main thing is to include the following information in the form:
Information directly about the taxpayer.
What type of income belongs to, you need to indicate the current code.
Types of mandatory tax deductions presented (don’t forget about the code).
The amount of income itself.
The date on which this income was received.
Date of transfer and withholding of personal income tax.
Details of the document with which payments can be confirmed.
However, in order not to waste time on development, many individual entrepreneurs continue to use the same, familiar option in practice, namely, keeping tax cards. When faced with such a situation during an audit, a tax officer may make a corresponding comment. Avoiding this possibility is quite simple - just adhere to the requirements and maintain a tax register. Moreover, it is drawn up and filled out as the employer sees fit. Most take it as a basis form 1-NDFL, it is simply transformed, as a result, and we get the same tax register. After all, in fact, they perform the same function.
But in doing this, we must not forget that the card is missing some fields that today the tax agent must fill out. They also need to be included in the register. Such mandatory information today includes:
The date on which the personal income tax was transferred.
Details assigned to the payment document.
Income that is taxed on a person who is a non-resident of the Russian Federation.
Social deductions provided by the tax agent.
Property deductions provided by the tax agent.
At the same time, some information that was required on the card may not be included in the register. This is income that was particularly received as a result of the sale of one’s property, income from notaries and individual entrepreneurs. These points can be, or rather preferably, crossed out.
There is no need to enter into the tax register those to whom certain amounts are paid, but the individual entrepreneur does not need to pay tax on them, for example, tenants, etc.
Those who have a small staff of employees should not maintain a general tax register. Following the example of a card, it is better to conduct a section separately for each employee.
In general, previous experience can be successfully used today, significantly simplifying the task of filling out and preparing a new document. So tax card according to form 1-NDFL, may still be in demand today.
Information is reflected in the register based on primary accounting forms;
- Salary and HR CompSoft. The resource provides the ability to change settings according to the specifics of the enterprise’s accruals;
- PC “Taxpayer”, which provides calculation of wages, taxation and creation of registers.
Most programs used by enterprises when calculating wages contain a register based on 1-NDFL in their documents for recording data for each employee. Responsibility for the lack of tax accounting forms The Tax Code of the Russian Federation provides for punishment of enterprises for the lack of tax registers. Additionally, an administrative fine may be imposed on the manager for failure to provide information necessary for tax control. Grounds for imposing a sanction Amount of fine Art. 120 of the Tax Code of the Russian Federation for lack of tax accounting 10,000 rubles Also, again 30,000 rubles Art.
Form 1-NDFL is a special card that allows you to keep records of income and income tax. This document is drawn up and submitted to the Federal Tax Service by the tax agent (employer). In accordance with the rules prescribed in regulations, 1-NDFL should be generated monthly - at the time of calculating wages and depositing personal income tax into the treasury.
- Basic moments
- Procedure for submitting a tax card 1-NDFL
- If an error is found
Since 2011, the form in question has been replaced by tax registers, which are now considered 1-NDFL.
Despite the fact that document 1-NDFL was converted from a card to a tax register (Federal Tax Order N MMV-7-3/), this report is still compiled by employers.
Tax accounting register for personal income tax in 2018: sample filling, form, form
Tax card in form 1-NDFL and its completion in 2018 Few people remember about it, but tax legislation provides for its mandatory completion by tax agents, including individual entrepreneurs. What is 1-NDFL? The basis for filling out is the contractual relationship between the employer and the individual. Please note that the card must also be filled out if the parties to the employment relationship have entered into a civil contract.
How to fill out 1-NDFL? The form of this document has not been approved, therefore entrepreneurs and other tax agents have the right to develop them independently.
Tax card in form 1-NDFL and its completion in 2018
Formation algorithm Tax law clearly assigns to tax agents, represented by employers, the maintenance of Form 1-NDFL or tax register (Article 230 of the Tax Code of the Russian Federation). In this case, the required fields in the document are:
- Tax base in general and by certain species tax rates.
- Property, standard, professional, investment and social deductions.
- Accrued income tax amounts.
Based on the register information, the Federal Tax Service should easily identify a particular taxpayer using parameters such as:
- amount of income;
- required deductions;
- actual payments and debts;
- details of payment documents;
- personal data of an individual.
The convenience of drawing up form 1-NDFL is that it is maintained separately - in the context of each specific payer.
Personal income tax form-1 + step-by-step instructions for filling it out
Attention
Filling out the register ensures quick and reliable preparation of forms 2-NDFL and 6-NDFL. Let's fill out the personal income tax register for one employee for the first quarter of 2018. Sidorov Alexander Alekseevich receives a monthly wages in the amount of 50,000 rubles, including personal income tax.
He wrote an application for a standard deduction because he has a minor child. A deduction of 1,400 rubles is provided until the employee’s total income for the year reaches 350,000 rubles. The first section indicates the details of the organization - tax agent: INN/KPP; code tax authority; name of company; OKTMO.
The second section contains the data of the taxpayer - an individual: full name; TIN (if available).
How is the personal income tax register maintained?
Section 3 – tax base One of the most important parts of the document, which reflects the amount of the tax base, which is subsequently charged income tax at a rate of 13% (residents) and 30% (non-residents). Here is a table that details:
- amount of income;
- the amount of tax deductions;
- amount of deductions;
- the volume of accrued and actually paid taxes and debt to the Federal Tax Service.
At the end of the section, details of the payment document are provided, which initially reflected the accrued personal income tax. Section 4 – dividends This section is devoted to the decision of the company’s founders regarding the payment of dividends (date, amount), as well as the income tax accrued on them.
In essence, this reflects the tax base, taxed at a rate of 9%. Section 5 – special types of income Winnings in competitions and lotteries are taxed at a rate of 35%.
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In this light, they should know the basic rules for their correction in this document, namely:
- If an error is made in 1-2 sections, then the incorrect data is carefully crossed out, and the correct information is entered next to it. At the same time, at the end of the document it is indicated “Believe the corrected one.”
- If an inaccuracy is made in sections 3-9, then the error is not corrected - the inaccuracy will be indicated in the declaration for the next period in section 8.
The only case when corrections are allowed in sections 3-9 is when the organization is closed. In other words, if the company operates last month, then errors in 1-NDFL are corrected right on the spot.
Thus, in 2018, 1-NDFL continues to remain tax card which reflects information regarding cash receipts, tax deductions and personal income tax payments of a particular person.
What is a report on form 1-NDFL in 2018
This form has special fields for reflection:
- Income of individuals received during the month and quarter.
- Tax deductions that led to a reduction in the tax base.
- The amount of actual personal income tax payments sent to the treasury.
When drawing up 1-NDFL, tax agents are required to take into account the current identifier codes of income and tax deductions, as well as the types of tax deductions, due to employees, as well as documents confirming such right. As a result, the information provided should become the basis for identifying the taxpayer and establishing his status. Form 1-NDFL must indicate the dates of payment of income to the employee and withholding of personal income tax, as well as indicate the details of payment documents.
Tax card for personal income tax accounting for 2018 form free download
Example of filling out (sample) Form 1-NDFL has a significant advantage over tax registers, which were formed in any form: Firstly, all fields of the document for each taxpayer are the same, which simplifies the verification of data by the Federal Tax Service. Secondly, in 1-NDFL they also indicate the date of compilation and details of payment documents, which ensures a more efficient process of data reconciliation Thirdly, Form 1-NDFL 2018 also displays deductions from the tax base, which make it possible to establish its exact value. In fact, the updated form 1-NDFL can be considered as a more perfect view tax return. She, in turn, is capable of accumulating a lot useful information, necessary for the tax department to carry out desk audits. Accountants often make mistakes in the process of preparing the 1-NDFL certificate.
Important
The document is presented to the tax inspectorate for control during the audit period. There is no need to submit a separate document to the Federal Tax Service, except for the need to return the amount overpaid by the tax agent. According to para. 8 clause 1 art. 231 of the Tax Code of the Russian Federation, when contacting the Federal Tax Service, the agent submits an extract from the tax register and documents indicating overpayment of tax.
Excess amounts contributed may be returned to the enterprise or offset against the payment of the budget of the same name upon application. Form and procedure for storing the accounting register The requirement for maintaining 1-NDFL on paper with the signature of the responsible person is not established. It is allowed to keep records electronically without an electronic digital signature.
The document is stored for 4 years, established for archiving documents intended to confirm the accuracy of tax calculations.
Tax card for personal income tax accounting in 2018
- Dividends were reflected indicating the date of actual payment;
- The tax withheld from payments in the amount of 13% is indicated as a resident of the Russian Federation (after 2015, the rate was changed from 9 to 13%). In 1-NDFL, income in the form of dividends is indicated separately. Read also the article: → “Deadlines for submitting reports on 6-NDFL in 2018” Information that is not to be included in the document data The document does not reflect information about non-taxable payments, which include:
- Payments upon birth of a child and care benefits;
- Travel allowances in the form of daily allowances;
- Rations and compensation for sub-rental housing;
- Other payments within the limits established by regional legislation;
- Amounts of compensation provided for by internal regulations.
Payments that are exempt from taxation within the limit are reflected in 1-NDFL in full.
The form for filling out tax information on money paid to employees is called 1-NDFL. This document is prepared exclusively by tax agents. It is one of the primary documents for maintaining tax records at an enterprise.
These include:
- enterprises registered in the Russian Federation;
- branches or representative offices of European companies;
- private notary offices related to the income of individuals.
Filling procedure
Form 1-NDFL is filled out once a month, taking into account a certain rate of 13.3% or 35%, which is calculated based on the income of an individual. It is filled out both when executing an employment contract and contracts civil law . If there is a payment for goods, any work or services between the second party and an individual entrepreneur, and the individual entrepreneur presents a document stating that he is not registered as entity
, then the 1-NDFL card is not generated. A tax card is drawn up for an individual employee of the organization who has a monthly taxable income (for any reporting period
- ) income. There are incomes that are not subject to taxation, regardless of the amount of payment received, namely:
- maternity benefits;
- one-time income for registration at a pregnancy clinic;
- social payment upon the birth of a child or the establishment of guardianship of a child;
- allowance for childcare up to 1.5 years;
social benefits for job loss.
Form 1-NDFL consists of 8 sections that must be completed. Let's take a closer look at each of them.
Section 1 This section contains general information
- about the source of income (tax agent). This includes:
- individual tax number of the organization;
- number (code) of the tax service where the company is registered; area code municipality
- , to whose budget the tax is transferred;
information about the agent - name or full name (for individual entrepreneurs).
Section 2
It contains information about the taxpayer.
Initially, the TIN of an individual is filled in, which is indicated in the document issued by the tax service of the Russian Federation (clause 2.1). Clause 2.2 - Code insurance certificate
taxpayer in the Pension Fund of the Russian Federation. Clause 2.3 - Indicate the last name, first name and patronymic of the individual, in accordance with the passport Russian Federation
. If the taxpayer is a citizen of another country, the data is filled in in Latin letters.
Clause 2.5 - Passport details (series and number).
Clause 2.6 - Date of birth (according to passport data).
Tax base calculation
Section 3
This section calculates the tax base and the amount of personal income tax. If a person is a resident of the country, the tax rate will be 13.3%, if he is a citizen of another country, the rate reaches 30% of the amount of income.
Initially, the amount at the beginning of the reporting period is displayed:
- debt for the organization;
- debt for an individual.
- the day the payment is received into the taxpayer’s account;
- the day of transfer of the amount in kind (from cash register to hand);
- payment by individuals of interest on loans.
After all the calculations have been made, the amount of accrued and withheld personal income tax, as well as the debt at the end of the reporting period owed to the tax agent and the taxpayer, is recorded on the card.
Section 4
This section calculates the tax base and personal income tax on dividends. Provide information on the following points:
- total amount of dividends;
- accrued tax;
- withholding tax;
- debt for the tax agent and taxpayer;
- the amount transferred to the tax service;
- returned excess amount of personal income tax, if any.
If the taxpayer is a resident, the personal income tax rate will be 6% of the amount of dividends, non-resident - 30%.
Section 5
Form 1-NDFL is filled out in this section according to the following criteria:
- amount of winnings, prizes;
- payments for life insurance concluded voluntarily;
- interest on the deposit received by the client;
- and much more.
This certificate (1-NDFL) is filled out for each criterion separately. Sometimes there may be several of them in one table. Separately, 35% is deducted from the amount and transferred to the “Calculated amount” item. Next, fill in the withheld tax, then - the remaining debt owed by the enterprise or employee at the end of the calculated period, the transferred tax and the amount excessively withheld, if any.
Form 1-NDFL also contains section 6, where the final deductions are calculated at rates (35%, 30%, 13%, 6%).
A sample of filling out sections 7 and 8 can be seen in orders approved by tax legislation.
The difference between 1-NDFL and the tax register
These reporting forms are somewhat similar to each other. But, as practice shows, filling out 1-NDFL is much easier. It does not have some of the items that are indicated in the tax register. In order for the reporting to be submitted in full, it is necessary to take Form 1 as a basis, but add additional lines to it.
The tax register, like form No. 1, is source documents for preparing tax reporting. This document flow is necessary and mandatory for every organization or individual entrepreneur. All data is recorded here at the end of each reporting period (month) when employees received their wages.
The basis for document management is an employment contract. The main task is all amounts specified in the civil law or employment contract must be paid to an employee of the company, and from this the accountant is obliged to make contributions to the tax service.
On this moment Many documents are filled out automatically.
