1c zup 8.3 incorrectly calculates insurance premiums. Accounting info
The program "1C Accounting 8.3" (rev. 3.0) allows, according to current legislation, calculate and calculate all the necessary insurance contributions for the salaries of employees in order to further pay contributions and provide reports. For the automatic calculation of contributions to be correct, the appropriate settings must be made in the system.
The taxation system applied in the organization must be indicated in. Settings related directly to contributions are set in the same form as "":
Salary and personnel / Reference books and settings / Salary accounting settings
Here, in subsection 1C 8.3 "Contributions: Tariffs and Revenues", you can preview the reference information: list current discounts, types of income on contributions, values of the maximum base value, types of tariffs.
All these directories are already filled in by default with data relevant at the time of the release of the current version of the program. It is possible to add or edit them manually.
To directly configure contributions, you need to go to the "Main" subsection in the same form and open the form for salary accounting settings for the organization. In it, on the tab "Taxes and contributions with payroll", you should fill in:
- Tariff type insurance premiums and the period from which it operates. Types of tariffs are available that correspond to the applicable taxation system (OSN, STS, UTII).
- Parameters for calculating additional contributions... If our organization employs people in occupations such as pharmacists, miners, aircrew or crew members sea vessels, you need to check the box and fill in the list of positions or vessels for this category (they are available on the links). Here, marks are put in the case of employment of workers in difficult or harmful working conditions and the use of a special assessment of working conditions.
- Contributions from NS and PZ... It is necessary to indicate the contribution rate approved for the organization by the FSS body.
Contributions to 1C accruals
Each employee is assigned a payroll accrual. There are also charges for sick leave or vacation. All of them are available in the reference book of accruals.
Salary and personnel / Directories and settings / Accruals
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In the form of accrual there is a variable "Type of income", which determines whether this accrual will be subject to contributions. The reference book has already entered the accrual "Payment for salary", which has the type of income "Income fully taxable by insurance premiums", and accruals for paying sick leave with a type of income called "State benefits of compulsory social services. insurance paid at the expense of the FSS ".
If you need to create new accruals, you must correctly indicate the type of income for them.
Insurance premium cost items
Cost items are needed for the correct accounting of contributions. The program already has articles that are used by default: "Insurance premiums" and "Contributions to the FSS from the National Tax and PZ" (as well as similar articles for UTII). Their list is in a special reference book. Note that contribution line items are “tied” to accrual line items.
Salary and personnel / References and settings / Cost items for insurance premiums
If you need to use other items, you can add them to the directory by linking them to cost items for accruals.
Calculation of insurance premiums
This operation is performed automatically by a standard document 1C 8.3 Accounting "" simultaneously with payroll.
Watch our video about step-by-step payroll in 1C:
Salary and personnel / Salary / All charges
After filling in employee accruals, the "Contributions" tab displays the calculated insurance premiums. The calculation is carried out according to the type of contribution rate for this organization, as well as the types of accrued income.
When posting, this document, in addition to the payroll transactions, generates accounting transactions for the assessment of contributions. Postings are made to the debit of the same accounting accounts to which the wage data of employees, and on the loan of sub-accounts of the account 69 "Settlements on social. insurance and security ". Cost items for insurance premiums are used as analytics.
Analytical reports on insurance premiums
ATTENTION: a similar article on 1C ZUP 2.5 -
Hello dear visitors of the site. In the last post, we examined the issue in some detail. personal income tax accounting in the program 1C ZUP edition 3, and today we will talk about insurance premiums. I will tell you where and in what documents they are calculated, how to pay insurance premiums to funds. We will also see how the paid insurance premiums will be reflected in the regulated reports of the RSV-1 PFR and 4-FSS. Consider all the settings available in the 1C ZUP 3.1 (3.0) program that affect the calculation of contributions.
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I want to note right away that I will analyze today's material on the basis of the information base that we have formed as a result of previous publications, where I talked about and. Therefore, I recommend that you familiarize yourself with the previous articles.
So let's talk about premium settings first. First, we need to correctly configure the accounting policy in the program for calculating insurance premiums in the information about the organization. To do this, go to the Settings section - the directory Requisites of the organization, our organization "Alpha" will open and on the tab Accounting policy and other settings, follow the link Accounting policy. Now, in the window that opens, you need to select the type of insurance premium rate. By default, the program has a tariff applied under the "main system of taxation, except for agricultural producers." This type of tariff can be changed by choosing from the appropriate list. In our example, we will apply exactly this tariff - Organizations using OSN, except for agricultural producers... Here you should indicate The rate of contributions to the FSS NS and PZ(Fund social insurance from accidents and occupational diseases). Next, set a group of checkboxes:
- There are employees with early retirement rights, check the box if the organization has such employees, i.e. work in harmful and difficult working conditions.
- The results of a special assessment of working conditions are applied, check the box if the organization has carried out a special. assessment of working conditions. In the staff unit of the employee, also establish information about these working conditions.
In more detail, I have considered setting up working conditions and calculating additional rates for such employees in a separate article.
On the right side of the "Accounting Policy" window, there is another group of settings:
- There are pharmacists
- There are flight crew members
- There are miners (miners)
If the organization has such categories of professions, then when the checkbox is checked, special rates are applied when calculating insurance premiums for employees hired for these positions. For example, if the organization is in the UTII taxation regime and is engaged in pharmaceutical activities (the checkbox is checked in the settings There are pharmacists), then she has the right to reduced tariff in relation to individual posts. In the positions of this organization (Settings - Positions directory), it becomes possible to select the checkbox that this position is pharmaceutical. The situation is similar with checkboxes. There are flight crew members and There are miners (miners). If they are installed, then in the Positions it becomes possible to indicate that this is a Flight Crew Position or a Miner's position.
If we check the box There are crew members of sea vessels, then already in the subdivision (section Settings - the Subdivision reference book) it will be possible to select the checkbox, which means that the given subdivision Corresponds to a vessel from the Russian Register of Ships... Accordingly, for all employees admitted to this unit, insurance premiums will be calculated at special rates that are spelled out in the relevant federal laws.
So, at the level of the accounting policy of the organization, it is important to correctly indicate the type of tariff of the organization and the rate of contributions to the FSS NS and PZ. Also set the necessary checkboxes for calculating additional contributions and contributions at special rates. It is worth noting that the type of tariff in the organization and the contribution rate of the FSS NS and PZ may change and the program provides for storing the history of all these changes (link Fare type change history and link Changelog ...).
The status of the insured person and information about disability in the 1C ZUP 3.1 (3.0) program
We talked about all the settings of insurance premiums at the level of the organization's accounting policy. Next, let's see what other information needs to be set in the program for the correct calculation of employee insurance premiums. To do this, go to the Personnel section - the Employees directory and open, for example, A.M. Ivanov's card. Follow the link Insurance and here we will also see a number of important settings for calculating insurance premiums.
First of all, it is necessary to establish the status of the insured person. In our information base, which was formed based on the results of previous articles from the current series of publications (), all employees are Citizens of the Russian Federation, but the program has the ability to keep records of foreign employees as well. Moreover, the set of statuses for foreign citizens is quite large. If you have such employees in your organization, then you should correctly define and correctly set their status.
You can see this on the screenshot below.
So, after we establish the status of the insured person, it is required to indicate from which month this information is valid. The program tracks the history of changes in information about insurance status workers, we can see this on a special link, which is called History of changes in information about insurance status.
The next group of settings for employee insurance is Information about disability. If the employee is disabled, then check the box Have a certificate of disability, indicate the date of issue, the term of this certificate and the month from which it is valid. For such an employee, when calculating contributions to the FSS NS and PZ, the tariff will be 60% of the tariff set for the entire organization. Those. if in general for the entire organization we have set the rate of contributions to the FSS NS and PP at 0.2% (see above), then for an employee with a disability this rate will be 0.12%. The program also maintains a history of changes in information about disability.
Calculation of insurance premiums in the documents "Calculation of salaries and contributions" and "Dismissal" in the program 1C ZUP 3.0 (3.1)
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Insurance premiums in the 1C ZUP 3.0 (3.1) program are calculated directly in the document and this is a difference from the ZUP 2.5 program, since there contributions are charged in a separate document (in more detail about differences between ZUP 3 and ZUP 2.5 you can read c). Here, insurance premiums are calculated in the same document in which the final payment for employees for the month was made.
However, there is also a document called “Dismissal”, which is not just a personnel document (as it was in ZUP 2.5), but a personnel-settlement document. In it, along with information about the dismissal, the final settlement for the employee also takes place, i.e. compensation for basic and additional vacations is calculated, salary is calculated from the beginning of the month to the date of dismissal, and personal income tax is withheld and insurance premiums... Separately, I would like to draw your attention to the fact that insurance premiums are calculated in it.
You can register the document "Dismissal" in two journals, or in a journal Appointments, transfers, dismissals from the Personnel section, or in the magazine All charges from the Salary section. So, for clarity, on November 16, 2016, we will dismiss the employee A.M. Ivanov. and let's see what calculation happens in the “Dismissal” document. In the tab Accruals and deductions we see that the salary payment for the period worked by the employee from 01.11 has been calculated. until 16.11 and vacation compensation, as well as calculated insurance premiums (the Contributions tab). There will be no repeated accrual of salary payments and the calculation of insurance premiums for this employee in the document "Calculation of salaries and contributions" for November.
Since, according to the terms of our further examples, employee Ivanov A.M. will not be dismissed, we will not carry out the document “Dismissal”.
So, let's calculate the document "Calculation of salaries and contributions" for October. Let's open the Contributions tab. In our example, premiums were calculated for three employees who were hired in October. We can see a more detailed calculation of insurance premiums for each employee by clicking on the link "For more details, see the Insurance Premiums Accounting Card." Select employee Ivanov and click on this link.
A card will open for individual accounting of the amounts of accrued payments and other remuneration and the amounts of accrued insurance premiums for 2016 for employee A.M. Ivanov, broken down by month.
In order to check whether the insurance premiums for the employee have been calculated correctly, we will open for clarity the rates of insurance premiums in force in this period... To do this, in the "Taxes and Contributions" section, open the directory Types of insurance premium rates. For our organization, as you remember, the tariff type has been selected - Organizations applying OCH, except for agricultural producers, select this tariff and double-click on it. In the window that opens, follow the link Insurance premium rates, and now all rates for this type of rate for different periods will open. Now the rates of 2015 are in effect, and we will just check the calculation using them.
Now, let's return to the "Card for individual accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums for 2016" for employee A.M. Ivanov. In the column for the month October the payment to the employee for the month and on an accrual basis from the beginning of the year is reflected, as well as the amount not taxed by insurance premiums. In the same column, the basis for calculating insurance contributions to funds is calculated, and accordingly, the assessed contributions are shown broken down by funds.
Those. in order to obtain the basis for calculating insurance contributions to funds, it is necessary to deduct this non-taxable amount from the employee's total monthly salary. What we actually see in the card, the base for calculating insurance premiums in the general public insurance, MHIF and FSS was 14,285.71 rubles (16,221.20 - 1,935.49). Let's check if the insurance premiums to the funds for October were calculated correctly according to the established rates.
- Accrued insurance premiums for MPI: 14,285.71 * 22/100 = 3,142.86 rubles.
- Insurance premiums accrued for compulsory medical insurance: 14,285.71 * 5.1 / 100 = 728.57 rubles.
- Insurance premiums accrued to the Social Insurance Fund: 14,285.71 * 2.9 / 100 = 414.29 rubles.
Everything is calculated correctly.
Also in the document Calculation of salaries and contributions on the "Contributions" tab for employee A.M. Ivanov. insurance premiums of the FSS NS and PZ (accidents) were calculated in the amount of 28.57 rubles. Our organization operates The rate of contributions to the FSS NS and PZ - 0.2%, which we set in the settings of the accounting policy. The calculation was made as follows: 14,285.71 * 0.2 / 100 = 28.57 rubles Payment of insurance premiums to funds from the section Taxes and contributions. This document is not automatically generated in the 1C ZUP 3.0 (3.1) program. Perhaps, in future updates, the transfer of information about paid insurance premiums will be implemented as part of synchronization with accounting software, but for now we need to fill it in manually. In order to determine how many insurance premiums we have calculated for October, we can use the report Analysis of contributions to funds(section Taxes and contributions - Journal Reports on taxes and contributions).
From the same report, we can copy all the calculated amounts of insurance premiums to specific funds when filling out the document Payment of insurance premiums to funds.
So, from the report, we see that the Pension Fund of the Russian Federation has calculated 20,154.52 rubles for compulsory pension insurance. Let's create a document, select the Type of payment - PFR - at the total rate from January 1, 2014Analysis of contributions to funds
To the fund for compulsory health insurance calculated 4 672.18 rubles. Let's create a document Payment of insurance premiums to funds, select the Type of payment - FFOMS, payment date 11/10/2016, copy 4,672.18 rubles from the report Analysis of contributions to funds in the Amount field. Let's post the document.
In October, 2,656.74 rubles were allocated to the social insurance fund for insurance against temporary disability. Let's create a document Payment of insurance premiums to funds, select the Type of payment - FSS, insurance against temporary disability, payment date 11/10/2016, copy the amount from the report Analysis of contributions to funds in the Amount field. The date and number of the payment order should also be indicated here, since this information is required in the 4FSS report. Let's post the document.
Also in the social insurance fund for insurance against accidents in October 183.22 rubles were calculated. Let's create a document Payment of insurance premiums to funds, select the Type of payment - FSS, accident insurance, payment date 11/10/2016, copy the amount from the report Analysis of contributions to funds in the Amount field. The date and number of the payment order should also be indicated here, since this information is also required in the 4FSS report. Let's post the document.
Reports that reflect data on the payment of insurance premiums in the ZUP 3.1 (3.0)
Now I will explain a little why the payment of insurance premiums to funds is introduced in the ZUP 3.1 (3.0) program. The fact is that on the basis of information about the payment of contributions to FIU and MHIF report is generated RSV-1, and on the basis of information about the payment of contributions to FSS, report 4-FSS.
For this, a document is entered in the program Payment of insurance premiums to funds... In more detail, I will tell you about all the regulated reports that can be generated in the ZUP 3.1 (3.0) program in the following publications.
So, in today's article we talked about how to set the necessary settings in the program for calculating insurance premiums and about in which documents they are calculated. With the help of which document to pay the accrued insurance premiums to the funds, and how they will be reflected in the reports.
That's all for today. All the best !!) Stay tuned for the following publications.
Life does not stand still, as well as the changes introduced to the laws of our country. So, starting from 2017, the calculation of insurance premiums is submitted in the form of KND 1151111. These changes were approved by order of the federal tax service RF No. ММВ-7-11 / [email protected] dated October 10, 2016. Earlier, a report on the RSV-1 PFR form dated January 16, 2014 was submitted to the supervisory authority. Naturally, the report in the form of KND 1151111 appeared in the programs 1C ZUP and Accounting.
Filling in "Calculation of insurance premiums" in 1C
All performed actions will be performed in the program 1C 8.3 ZUP 3.1. For the program 1C 8.3 Accounting, the principle is the same.
First, let's figure out where in 1C 8.3 Calculation of insurance premiums. Go to the "Reporting, Help" menu, select "1C-Reporting". In the accounting department: "Reports" - "Regulated reports".
You will see a window with a list of previously created reports. Create a new one.
In the window that opens, go to the "All" tab.
The previous report on the calculation of insurance premiums was in the "Reporting to funds" group and was called "RSV-1 PFR". If you select it now, then the program simply will not allow you to form it for the period starting from 2017. The reason will also be indicated here - the report has expired.
The new reporting form is located in the group " Tax reporting". We recommend that you add it to your favorites by double-clicking on the star sign with the left mouse button. It is advisable to remove the irrelevant report "RSV-1 PFR" from the favorites in order to avoid confusion.
After selecting "Calculation of insurance premiums" a window will appear where you need to specify the organization and period. In addition, there is reference Information by deadlines, responsible persons and changes in legislation.
The yellow and light green fields of the report are editable. Nevertheless, in the event of inaccuracies and errors, it is recommended to edit not the report itself, but the data in the program, on the basis of which it was generated.
Description of the sections of the report
- The title page is required for everyone responsible for submitting this report.
- Section 1 reflects the total data on insurance premiums that must be paid to the budget. Detailed data on the purpose of these contributions are located in the corresponding appendices of this section.
- Section 2 is not displayed in our example, since it is formed by peasant (farm) households. It will become available when on Title page the code for the location of the accounting is "124".
- Section 3 contains detailed information about individuals with an indication of their passport data, TIN, SNILS and others.
Pay compulsory insurance to the funds of the compulsory medical insurance, the Social Insurance Fund, the Pension Fund of the Russian Federation in accordance with the tariffs approved by the Tax Code, any employer is obliged by law for its employees.
The calculation of insurance premiums in 1C 8.3 can be realized directly from the personnel accounting program 1C: ZUP or from the accounting program - 1C: Accounting. The process consists of three components:
- Setting up the calculation of insurance premiums;
- Calculation of insurance premiums;
- Deduction and registration.
Correct adjustment of the calculation of insurance premiums is a very important part of the process and affects the correct calculation of insurance premiums in the 1C program.
Adjustment in the ZUP is carried out in the "Accounting policy" dialog. It opens by the hyperlink of the same name in the company card, on the tab with the settings.
Fig. 1
Let's set the requisites for the "Tariff type" and "Applied from ..." forms. In the latter, the period when the specified tariff began to operate, and in the "Month of registration of changes" - when it was registered.
"The rate of contributions to the FSS NS and PZ" reflects the rates for compulsory social insurance from accidents / NS at work and occupational diseases / PZ.
Let's continue and set the calculation parameters for a specific tariff (if necessary) that affect the calculation of insurance premiums. Their use becomes possible after checking the corresponding checkbox:
- If the company employs pharmacists, in the directory "Positions" for them it is necessary to mark the corresponding position - "Pharmaceutical";
- For flight crew members, tick the “Flight crew position” in the same place;
- If there are miners (miners) activate the "Miners' position" checkbox;
- For employees eligible for early retirement, contributions are calculated there;
- If a special assessment of working conditions and workplaces is necessary, which are recognized as harmful or dangerous, the calculation will be made based on its results;
- For the crews of sea-going vessels in the “Subdivisions” mark “Corresponds to the vessel from the Russian register of vessels”.
The settings regarding insurance in "1C: Accounting" take place in the "Tax and Report Settings" dialog, the "Insurance premiums" tab.
Rice. 2
The window "Tax and report settings" is opened by the "Taxes and contributions" command (the "Settings" command group) in the "Main" mode.
The insurance premium rate is selected in the form requisite of the same name.
In the form "Rate of contribution from NS and PZ" the amount is indicated insurance rate for contributions to compulsory social insurance against occupational and industrial hazards.
In the group of additional payments, settings are made at reduced or increased tariffs (that is, the position can be included in the table of preferential categories) in the same way as "1C: Accounting".
The setting can also be done on the "Taxes, contributions, accounting" tab in "Insurance premiums-type of income". It indicates how the selected charge will be assessed. The value is selected from the list of suggested ones.
Fig. 3
For almost all purposes of accruals, the "Insurance premiums-type of income" variable is filled in automatically. For example, for "Time wages and allowances", the specified variable has the default value "Income fully taxable by insurance premiums" and cannot be changed. But for accrual with the assignment "Other ..." must become "Insurance premiums-type of income" manually.
After posting, you can see the correctness of the operation through the "Analysis of contributions to funds" in "Taxes and contributions", using the "Reports on taxes and contributions" functionality. In the "Analysis of contributions to funds" you can see for the selected period information about the assessed contributions in the context of the types of charges.
In conclusion of our article, I would like to draw your attention to the fact that insurance makes up a fairly large part of the organization's mandatory expenses, together with taxes. So correct guidance accounting and calculation in this area is an important task for an accountant or personnel officer. In turn, the correct calculation depends, first of all, on the correctness of the adjustment of the calculation of insurance contributions. Eliminating mistakes in this area means avoiding penalties from the authorities or dissatisfaction with your own employees. Therefore, before starting work and in programs, it is necessary to carefully study the available materials and check the correctness of the specified parameters.
To view the type of insurance premium rate in 1C 8.3 without NS and PZ, open the tab Insurance premium rates:
We will set the tariff for NS and PZ by selecting the tabs Salary settings – :
And we will set the start date of the tariff application in the 1C 8.3 Accounting database:
In 1C 8.3, you can view the tariffs in effect in previous periods through the function Story.
Where in 1C 8.3 to change the rate of insurance premiums from accidents
On a bookmark Salary and Personnel select Salary settings:
In this register, it is useful to view the limit values of insurance premiums by year, to set the tariff for contributions from accidents and occupational diseases (NS and PZ):
Basic rates in non-state funds in the base 1C 8.3 Accounting are installed by default. However, the tariff for NS and PZ must be set independently.
Let us recall that the tariff for NS and PZ is set depending on the main type of activity for the previous year. For this, documents are submitted to the FSS annually for. The minimum tariff for NS and PZ is 0.2%.
To view the limit value of the base in 1C 8.3 Accounting, you must select the tab Limiting value base of insurance premiums:
Reflection of insurance premiums in accounting
Accounting for operations on insurance premiums is reflected in account 69 Settlements for social insurance and security.
To determine the cost accounting account, it is necessary to determine in which departments the employees work (administrative, production, support, sales personnel, etc.). Therefore, the accrual of contributions is shown as a debit to the following cost accounting accounts:
- Account 08 - for employees involved in the creation of future fixed assets;
- Account 20 - for production personnel directly carrying out the production process (release) of products;
- Accounts 23, 25, 28, 29 - for personnel that are indirectly related to the production process;
- Account 26 - for administrative staff;
- Account 44 - for personnel engaged in trading activities (sellers, managers, drivers, cleaners, etc.);
- Account 91 - for employees who are engaged in non-core activities.
By default, accounting account 26 is already set in the 1C 8.3 Accounting program - the most often used among cost accounting accounts:
- Account 26 as a whole for the organization can be used by organizations that provide services.
- Also, account 26 can be used in accounting by industrial and trade organizations to record the calculation of wages and contributions of administrative personnel.
Calculation of insurance premiums in 1C 8.3 Accounting is generated automatically when registering Payroll:
In the general list, select the desired month of payroll:
Open the window and start viewing the already automatically accrued insurance premiums:
In 1C 8.3 Accounting, it is possible to view transactions (accounting records) on cost accounting accounts (accounts 08, 20, 23, 25, 26, 28, 29, 44, 91) by clicking on the function DtKt:
How to set up cost items for insurance premiums in 1C 8.3 Accounting
For each type of accrual in the 1C 8.3 program, the following are set: Salary and personnel – Salary settings – Accruals:
Right-click to select a function Change, you can view on which account this or that type of accrual and insurance premiums directly related to it will be reflected:
As it was already written earlier, it is important to determine to which account to attribute the accruals of remuneration and contributions, depending on the activities of the employee. For example, if an employee belongs to administrative personnel or an organization conducts activities to provide services, then all expenses will be reflected in account 26.
It is worth noting that in 1C 8.3 Accounting, the cost accounting account for insurance premiums is inextricably linked with the cost accounting account for payroll. Therefore, having selected an account for a specific charge, the 1C 8.3 program will refer to the same account the assessed contributions.
It should also be noted that the accrual of benefits from the Social Insurance Fund is not included in the cost accounting accounts. Accounting entry accrued benefits will be as follows:
- Dt 69.01 subaccount Insurance expenses;
- CT 70 Payroll calculations.
In order to view the accrual and payment of insurance premiums for any period (month, quarter, half-year, year, etc.), a balance sheet is generated in 1C 8.3 Accounting. To form it, you need to select tabs Reports - Account balance sheet:
How reports are generated to the Pension Fund of the Russian Federation, to off-budget funds and the tax authority in 1C 8.3 Accounting
Information on accrued insurance premiums is stored in registers from which reports are generated in extrabudgetary funds and tax authority... To do this, on the tab Salary and personnel need to open Salary reports:
From section Analysis of contributions to funds:
You can get it detailed information taxable amounts by type of accrual and by type of contributions for any period:
For generalized information on assessed contributions and personal income tax in 1C 8.3 Accounting, a register is formed Taxes and fees (briefly):
This type of report can be printed on paper on a monthly basis:
It is possible to annually display on paper and reconcile the amount of charges for each employee by forming the recommended FIU form Cards for individual accounting of the amounts of accrued benefits and payments, as well as accrued insurance premiums for the year:
The card for accounting for insurance premiums in 1C 8.3 Accounting, in which data on charges are reflected on a monthly basis and on an accrual basis from the beginning of the year, may be as follows:
Recalculation (adjustment) of insurance premiums
Sometimes accountants in the 1C 8.3 Accounting 3.0 database have to recalculate contributions for past periods. To set up automatic recalculation in 1C 8.3, you need to use the tab Salary and personnel select Insurance Premium Recalculations - Create:
To fix bugs from previous months that do not affect the past reporting period, a tick must be put in front of the position Self-assessment of contributions to correct errors, by setting the month in which the adjustment is reflected and the date (last day of the month).
On a bookmark Income details method Selection select an employee, the month for which additional fees are charged, as well as the amount:
If the additional charge affects the previous reporting period, for which it will be necessary to submit an adjustment (revised) report, then you must additionally put a tick in front of the position Register for a clarifying report for past period ... After automatic calculation of additional accruals, click Swipe and close.
Reflection of contributions and accruals to individuals who are not employees
V economic activity organizations can be paid individuals, who are not employees of the organization, but from which contributions are paid (except for NS and PP). For example, under civil contracts (GPC).
In this case, it is necessary Create document Contribution accounting operations via bookmark Salary and personnel:
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