Filling in 4 fss in 1s. Information about the rate of insurance premiums
It's no secret that the most important resource of humanity is time. Most of the achievements are related to its economy, including the creation of effective systems for the preparation and submission of reports. A report to the FSS from 1C allows you to manage working time as efficiently as possible, reduces the cost of compiling and archiving it, practically eliminates the risks of late submission of the report and subsequent accrual of penalties.
Calculation of insurance premiums in 1C Accounting 8.3
To calculate insurance premiums, first of all, you need to check the tariff set in the program. To do this, in the "Salary and personnel" menu, go to the "References and settings" - "Salary settings" section.
In the window that opens, go to the "Insurance premium rates" tab.
Here you can check the relevance of tariffs for all insurance premiums.
To the Fund social insurance RF (hereinafter - the Fund) are also paid insurance premiums from industrial accidents. Their size is established by the Fund for each payer based on the type chosen by the organization economic activity... You can check the size of the tariff set by the Fund with the one available in the 1C program by going through the "Administration" - "Accounting parameters" - "Salary settings" menu.
Go to the settings for taxes and reports, hover the cursor over the "Insurance premiums" section.
On the left side, you can edit the size of the insurance premium from industrial accidents.
All insurance premiums are accrued at the time of accrual wages employee. The calculated tariff can be viewed in the payroll in the context of each employee. To do this, go to the "Salary and personnel" menu, the "Salary" section - "All accruals".
Payment of insurance premiums
Recall that the payment of insurance premiums can be carried out both in the 1C program, with the subsequent unloading of the payment order to the bank, or download an extract from the bank-client system. In the second option, for the correct reflection of the payment of the contribution in the reporting, it is necessary to create an electronic document "Write-off from the current account".
Report to the FSS from 1C
Like almost any report in 1C, a report in the FSS is generated automatically. To do this, go to the menu "Reports" - "1C-Reporting" - "Regulated reports".
By clicking the "Create" button. The report selection window will open.
After choosing the type of report (in our case, this is the 4-FSS form), the window for selecting the period for which we generate the report opens.
We select the 1st quarter of 2018. The main window of the report opens, in which all sections are indicated on the left.
Information on the title page is indicated automatically, this is the period for which the report is generated, the full name of the organization, its TIN, KPP, registration address.
The rest of the sections of the report are not filled in; to fill them in, you must press the Fill button.
After this command, the program automatically fills in information about the payroll for the period, broken down by months (Table 1 of the report).
In Table 2, information about the debt at the beginning of the period is automatically entered, contributions for the period are calculated by months, the totals are displayed taking into account the payment for the past period.
The program checks the required control ratios, if errors are found, informs about the need to make changes to the report.
Submission of a report to the FSS
The generated report can be sent for printing by clicking the "Print" button.
Please note that only completed sections of the report are printed. If the organization does not temporarily send its employees to another employer in accordance with paragraph 2 of Article 22 federal law 125-FZ (information is indicated in table 1.1. Of the Report), and also does not make expenses in the reporting period for compulsory social insurance from the National Assembly (Tables 3.4 of the Report), these sections are not formed.
On the left side, you can check the box which sections you want to print, as well as set the number of copies. However, this function is becoming less and less popular, as more and more companies, regardless of legal requirements, seek to send a report to the supervisory authority in electronic form.
1C allows you to send a report to the Fund directly from the program, when the 1C-Reporting module is connected. To do this, you need to click the "Send" button, after which the "1C-Reporting" module connection window pops up.
If the organization has a different program connected to send reports to regulatory authorities, the 1C program provides the ability to upload a report file in the "XML" format for subsequent loading into another electronic document management system. To do this, press the "Upload" button and save the generated file in a convenient location for archiving, and then send the report to the addressee.
Control over the preparation and submission of reports in 1C
The 1C system provides for a whole system of control over the preparation and presentation of reports. In the menu "Main" - "Tasks" - "List of tasks" there is a system of reminders about the necessity of drawing up and submitting one or another reporting.
In addition, the head of the department accounting and reporting at any time can check the status of the report: prepared, handed over or accepted by the supervisory authority.
Well, here comes the next reporting company. Its peculiarity is that now all users of the 1C: ZUP 8 program have switched to work in the program new edition... In this regard, we decided to update our old article on filling out regulated reporting in the FSS and help you deal with this report in the new program.
First of all, check whether the details of the organization necessary for filling out this report are filled in the program. To do this, open the organization card in the menu Customization:
We check the correctness of filling out the section on the Social Insurance Fund:
In the report, the amounts of accrued insurance premiums are filled in automatically, but we would like information about the transferred premiums: amounts, numbers of payment orders and their dates to be automatically substituted into 4-FSS. To do this, you need to do for each payment order special document. You can find it in the section Taxes and fees:
Each fact of transferring contributions to the FSS is recorded in a separate document indicating all the details of the p / p:
After that, you can proceed to filling out the report itself. In chapter Reporting and reference go to the block 1C-Reporting:
If the 4-FSS report has already been generated in the program, then when creating a new form, you can find it on the tab Favorites:
If there is no report in the favorite, then we will find it in the general list of all reports:
If you are doing everything correctly in the program, all the details and documents are filled in correctly, then the report will be filled in automatically. And pay attention to the part of paying insurance premiums too:
Those. if you are within a quarter, every time you transfer contributions to the budget, do not be lazy and fill out the document Payment of insurance premiums to funds, then you will spend a couple of minutes on filling out the report.
Those who submit reports directly from the program immediately click on the button Send message:
Well, immediately within 2-3 minutes we receive a protocol from the FSS about the submission of reports, which the program immediately informs us about.
Eh, I love 4-FSS. All reports would be like this. Although of course there is an even simpler form. For example, SZV-M, but that's a completely different story.
In the general list of reports, information about submitted or not submitted forms is also very informative and always at hand, right in the program:
Eh, everything in accounting life would be so simple ...
That's all that I wanted to tell you about filling out the 4-FSS in the 1C: ZUP program. If you have any questions - write. If possible, I will try to answer, but you yourself understand: now the hot season has begun.
We create a new report 4-FSS in 1C 8.3 Accounting 3.0:
Install reporting period- half a year, click Create:
First, we check Title page... In 1C 8.3 Accounting 3.0, the policyholder code is filled in automatically:
The first part of the code characterizes the tariff. In our case, the basic tariff is set:
The second part of the code characterizes the taxation system:
The third part of the cipher - indicated state-financed organization or another payer:
How to calculate the average headcount and enter data on the average headcount in 1C 8.3 (8.2), including how to check this calculation in 4-FSS.
OKVED code in the form 4-FSS
The OKVED code in section I is indicated only by payers applying reduced rates... A code is introduced for the main type of economic activity:
All policyholders indicate the OKVED code in section II and enter the code of the main type of economic activity, which was confirmed in the FSS:
In 1C 8.3 Accounting 3.0, the OKVED code is filled in both in Section I and in Section II. In order for the 4-FSS form to be filled out "ideally" in accordance with the established procedure, in section I given code must be removed, since in our case the organization applies the basic tariff:
4-FSS - Table 3
Checking Table 3 - how the base for assessing contributions was formed. You can check the data by the set of accrued wages or by the specialized report "Analysis of contributions to funds".
The summary of accrued wages in 1C 8.3 is located:
We select the Complete set of charges, deductions and payments:
Set the period and click Generate:
We look at the line Accrued:
We see that this amount was reflected in the 4-FSS form:
Payments that are not subject to contributions are not included in the 4-FSS reporting. For example,
- payments not related to labor relations or a concluded GPC agreement,
- gifts under a gift agreement,
- payments to non-employees of the organization,
- dividends.
The analysis of contributions to funds in 1C 8.3 is located in the section Salary and personnel - Salary reports:
In the window that appears, we look at the amounts Accrued in total, Not assessed, which fall into the 4-FSS form:
You can also check the taxable contribution base:
We also check in line 8 those amounts from the base for assessing contributions that are subject to a special tariff. In particular, the amount of payments to foreigners temporarily staying:
If line 8 is completed, then it is necessary to check the completion of Table 3.1:
How insurance premiums are calculated for foreign workers in 1C 8.3 programs read in.
4-FSS - Table 1
Table 1 is checked according to the data of calculations with the FSS, we compare it with account 69.01. If there is a debit balance for SALT on account 69.01, then the debt for the fund is reflected. If the credit balance is at the beginning, then this is the debt for the payer of insurance premiums:
In our case, this amount is reflected in the 4-FSS form in line 1 of Table 1:
Next, we look at the debit turnover by subconto. Insurance expenses are accrued benefits, which are reflected in line 15 of Table 1 of the 4-FSS form. In our example of filling in table 1, a discrepancy arose:
This discrepancy in 1C 8.3 Accounting 3.0 is due to the fact that filling in 4-FSS takes place on the basis of a special register for the accumulation of benefits. Data in this register is entered either by a document Sick leave or document Contribution accounting operations. If the user of 1C 8.3 forgot to enter the Contributions accounting operation, then the benefits do not fall into line 15 of Table 1 of the 4-FSS form and Table 2.
Document Contribution accounting operations in 1C 8.3 you can find :
In our case, in 1C 8.3, with the help of the Payroll document, the childbirth benefit was accrued. The corresponding type of accrual and reflection on the debit of account 69.01 were established:
Accordingly, the posting was carried out in accounting:
At the same time, the Contributions Accounting Operation was not entered. Therefore, there was a discrepancy. To eliminate the discrepancy, we will enter this document, fill in the data and post the document:
Debit turnover on subconto Tax (contributions) accrued / paid on account 69.01 is the payment of insurance premiums, which is reflected in line 16 of Table 1:
Filling in the remaining lines of Table 1 is provided for when registering special documents in 1C 8.3:
- Pages 1/12 and 9/19 - the balance as of 01.01 / 30.06 in the accumulation register "Settlements with insurance premium funds";
- P. 2 - document "Payroll", tab "Contributions";
- P. 3 - document "Act of checking insurance premiums";
- P. 5 - manual operation. In this case, it is necessary to reflect both in accounting and in the accumulation register Settlements with the fund for insurance premiums:
- P. 6 - document "Receipt to the current account", account Кт = 69.01, type of payment = Received from the FSS executive body;
- P. 15 - the document "Sick leave", the document "Operation of accounting of contributions" of the tab "Benefits for child care", "Benefits for social insurance";
- P. 16 - document "Write-off from the current account", account Дт = 69.01, type of payment "Tax (contributions) accrued / paid".
4 FSS - Table 2
Table 2 of the 4-FSS form in 1C 8.3 is filled in automatically based on the register of benefits. Everything that was accrued either by the Sick leave document, or by the Contribution Accounting Operations document - falls into the 4-FSS form.
When filling out Table 2 in 1C 8.3, you need to pay attention to line 16, where the amount of accrued and unpaid benefits, that is, delayed payments, is indicated for reference. In 1C 8.3 Accounting 3.0, this line is filled in manually:
4-FSS - Table 5
In our case, in table 2, column 5, the amount was filled in, since there was a payment for additional days off for caring for disabled children, which is reimbursed by the FSS from the federal budget:
Accordingly, table 5 was automatically filled in 1C 8.3:
4-FSS - Table 6
In table 6, the number of disabled workers and the OKVED code in 1C 8.3 is automatically entered, and the number of employees working with harmful factors, if necessary, is filled in manually:
The data in Table 6 are checked using the report Analysis of FSS contributions of the FSS NS section:
In our example of filling out table 6, all the amounts are the same:
Discrepancies between the third and sixth tables may arise if there were payments under GPC contracts. Since these payments are not subject to taxation by the FSS NA contributions, therefore they are not included in table 6.
Also, a discrepancy between tables 3 and 6 may arise for payments to temporarily staying, highly qualified foreigners, since these payments are not taxed by the FSS, and the FSS NS are taxed.
In other cases, the data in tables 3 and 6 should be the same. It should be noted that in the 6th table there is no limit value bases for assessing contributions.
In table 6, in lines 5-8, the size of the tariff is indicated, since discounts or surcharges to the insurance rates of the FSS NS can be set, therefore, if necessary, in 1C 8.3 these lines are filled in manually.
4-FSS - Table 7
The data in table 7 are verified with the SALT account 69.11:
The balance at the beginning is either in credit or debit - respectively, either this is line 1, or lines 12-14. Credit turnover is accrued to the payment of contributions. Debit turnover is expenses by type Tax (contributions) accrued / paid, that is, payment of contributions:
Payment of contributions in line 16 in 1C 8.3 is filled in automatically from bank statements. At the same time, it is important to indicate the details of the payment document in bank statements: incoming number and date:
The details of the payment document are reflected in the report:
4-FSS - Table 10
Table 10 in 1C 8.3 Accounting 3.0 is filled in manually as of the beginning of the year. In our case, there are 3 certified workplaces, for which a special assessment of working conditions has been carried out:
You need to be careful with the calculation of contributions. If, for example, in January the payment for December is reversed, then check yourself. If the insurance premiums were recalculated in 1C ZUP 3.0, it is possible that the premiums were calculated incorrectly in 4-FSS.
Let's simulate an example. The employee was charged sick leave in January to December. Accordingly, in 1C ZUP 3.0, salary payments for this period were removed and a benefit was accrued. Since the employee was ill for almost the entire January, the salary for January did not cover the allowance:
When calculating the salary for January, the employee was charged 2,000 rubles in salary. At the same time, insurance premiums were charged only from 2,000 rubles to all funds. Cancellation of 1C ZUP 3.0 was automatically "not seen" when calculating contributions for January:
In 1C ZUP 3.0 (8.3), insurance premiums are recalculated as a separate document. In the Taxes and Contributions section, there is a document "Re-calculation of insurance premiums". You must indicate the month of registration - January, settlement period 2015 and click on the calculate button:
When recalculating insurance premiums, 1C ZUP 3.0 "sees" that it is necessary to recalculate the employee's contributions for the last year based on the base adjustment that occurred in the document:
4 FSS - Table 3
Next, fill out Form 4 - FSS. We look at the menu Taxes and contributions - Reports on taxes and contributions - Analysis of contributions to funds. From the Analysis of the contribution report, it can be seen that in total payments were accrued in the amount of 1,876,068.21 rubles. If we compare with 4-FSS, then here the amount is different 1 881 068.21 rubles:
The discrepancy is due to the fact that the salary reversal in the amount of 5,000 rubles was not included in the database. Manual adjustment of 4-FSS in 1C ZUP 3.0 line 1 of Section 1 of Table 3 will be required.
In this case, you need to look in which month the recalculation was made, respectively, correct the amount from columns 4 or 5 or 6. In our example, the recalculation of contributions was in January, respectively, January contributions with a base of 5,000 rubles do not go:
The amount of insurance premiums in Table 3 in 1C ZUP 3.0 was calculated correctly:
4 FSS - Table 6
You will also need to manually adjust the 4-FSS of line 1 of Section 2 of Table 6 - the base of the FSS NS. At the same time, one should not get confused and take into account that payments under GPC agreements are not shown in Table 6.
Now let's look at the report - Analysis of the contributions of the FSS NA, accrued in total:
The amount in line 1 of Table 6 will differ by the amount of GPC contracts:
You must first calculate: from the amount of 1,876,068.21 rubles. take away payment under GPC contracts - 12,000 rubles, you get the amount that should be:
This amount will differ from what is in the 4-FSS Table 6 by 5000 rubles. Therefore, we also adjust manually:
In plate 7 of the 4-FSS form, contributions from 5000 rubles are taken into account correctly.
4 FSS - Table 1
In 1C ZUP 3.0 (8.3), the following documents are provided for filling in the specific lines of Table 1 of the 4-FSS form:
In more detail how to fill out the calculation of 4-FSS in 1C ZUP 3.0 is discussed in the module.
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Hello dear blog readers. In today's post, I will continue the series of articles for novice users. software product "1C Salary and Personnel Management", as well as for those who are just deciding whether to purchase this program or not. And today we will talk about the formation of regulated reporting for submission to the regulatory authorities: the Social Insurance Fund (4-FSS), the Russian Pension Fund (RSV-1) and the Federal Inspectorate Tax Service(Personal income tax). It seems to me that this section of accounting is the key and final one in working with the program. In many ways, it is for the sake of automating the formation and sending of reports that this program is purchased.
Let me remind you that earlier in this series of articles, the possibilities of personnel accounting, the calculation and payment of wages, the calculation and payment of insurance premiums, as well as the possibilities of accounting in 1c zup were presented. A list of all materials in this series is presented below:
Filling out the 4 fss form
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So, let's start with the 4-FSS report. This report is submitted to the social security fund on a quarterly basis. To generate this regulated report, you must go to the workplace "Regulated and Financial statements"(Payroll by organization -> Reports -> Regulated reports). In the left column of the window that opens, select the "4-FSS" report type and double-click on it to create a new one.
After that, a blank will open. Form 4-FSS... For his auto fill according to the accounting data, it is necessary to click on the "Fill in" button located in the upper left corner. To navigate between sections, use the bookmark buttons or the "Go to ..." button.
It is also possible to edit the form manually.
After filling in and checking the details, click OK. The created report will appear in the "Log of reports" of the workplace "Regulated and Financial reporting". This report will be saved in the database like any other document in the program.
The generated report can be printed using the "Print" button in the report itself or in the Journal of reports. Then, the report can be downloaded in XML format for sending to regulatory authorities using third-party programs (For example, SBS). For users who have 1C Reporting connected, it is possible to send a report directly from 1C ().
RSV 1 PFR form
✅ Seminar "Lifehacks on 1C ZUP 3.1"
Analysis of 15 life hacks for accounting in 1s ZUP 3.1:
✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
Since the 1st quarter of 2014, the format of regulated reporting in Pension Fund changed. Organizations must now provide uniform form RSV-1. Which will contain the individual information of employees. Read more about the updates in RSV-1 in the articles:
There are two ways to generate a RSV 1 report. First, the formation of a report in the workplace "Preparing data for transmission to the FIU." It can be accessed on the FIU tab of the program desktop. The second way is to open the service "Regulated and financial reporting" (Payroll by organization -> Reports -> Regulated reports) and double-click on the RSV-1 line in the left column. In this case, the program will still redirect you to the workstation "Preparing data for transmission to the FIU".
As you probably already understood, clicking the "Generate" button will help us create a report for the 1st quarter of 2014.
A detailed description of all the fields of this form is given in the article:. The distribution of the paid contributions is canceled. The workplace provides the ability to edit only sections 2.5 and 6 of the RSV-1 form. To edit the remaining sections and view the RSV-1 as a whole, you need to go to the Regulated and Financial Reporting service (Payroll by organization -> Reports -> Regulated reports). The Report Log will display the RSV-1 report we have created. Having opened it, you can edit and view all sections, as well as print, upload and send to the pension fund.
Help 2 ndfl
✅ Seminar "Lifehacks on 1C ZUP 3.1"
Analysis of 15 life hacks for accounting in 1s ZUP 3.1:
✅ CHECK LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step by step instructions for beginners:
To generate reports in tax office according to form 2 of personal income tax, which is surrendered at the end of the year, the program has a special processing "Preparation of personal income tax data for transfer to tax authorities". It can be accessed on the "Taxes" tab of the program desktop. Using the "Generate certificates" button, data on tax accounting... The generated information can be checked using the built-in check, the actual certificates for each employee and the register of income information can be printed, and the file can be uploaded for sending in XML format. If you have connected the service "1C Reporting", sending reports is possible directly from the program (read). The buttons for these actions are circled in red in the picture.
For the correct uploading of data, it is necessary that the employees have entered passport data and registration information. All this is entered in the "Employees" directory. In general, the program will tell you about all the missing information when you try to unload data.
That's all for today. In the next part we will look at.
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