How zup 8.3 reflect the payment of insurance premiums. Accounting info

All companies with at least one employee in the state are required to submit to the IFTS a calculation of insurance premiums. This information is necessary to track the number and income level of workers. Many people have difficulties with the formation of this report, so we have prepared practical material about the features of creating a calculation of insurance premiums in the program "1C: ZUP 8.3.1".

StageI. Preparatory

Accrual of income to employees is the basis for the formation of the report “Calculation of insurance premiums”. The employee's income may be the following accruals:

• wage;
• monthly bonuses;
• quarterly;
• annual
• temporary disability benefits;
• vacation pay;
• etc.

In order to correctly reflect and form insurance premiums in the program, appropriate tariff settings should be made (Salary section → See also → Types of insurance premium tariffs). Fig. 1.

The calculation of the base for calculating insurance premiums is the document “Calculation of salaries and contributions” (section Salary → Calculation of salaries and contributions). Fig. 2.

Click on the “Create” button to create a document and indicate the period for calculating salaries and contributions. Then click on the “Fill in” button to reflect the employees who are “Paying Salaries and Contributions”. To obtain information on the base for calculating insurance premiums, you can use the report “Analysis of contributions to funds” (section Taxes and contributions → Reports on taxes and contributions → Analysis of contributions to funds). Fig. 3.

Formed payroll and insurance premiums are reflected in the document “Reflection of salary in accounting”. It displays the accrued income and insurance premiums for each employee for the month of accrual.

For the correct reflection of insurance premiums in the report “Calculation of insurance premiums”, it is necessary to correctly indicate the status of the insured person (section Personnel → Employees → Insurance link or in the directory “Individuals”). In the personal card of an employee or individual you need to indicate the date of the status change.

StageII. Report generation

After we produced in the program "1C: ZUP 8.3.1." all the necessary settings and charges, it is necessary to proceed to the formation of the report “Calculation of insurance premiums”. It is filled in the section Reporting → References-1C reporting. By the button “Create” we select the report “Calculation of insurance premiums” and indicate the period of report generation. The document consists of a title page and sections on the reflection of information on the calculation of insurance premiums. Section 1 contains data on the obligations of payers of insurance premiums. It is filled in according to the ten Applications that relate to it. This section should reflect the total data on insurance premiums required for payment to the budget. More detailed information on the allocation of contributions is compiled in the appendices to this section.

Section 2 "Calculation of insurance premiums" is intended for peasant (farmer) households (peasant farms). Section 3 contains personalized information about individuals, that is, a list of personal data about individuals. So, in addition to the full name and SNILS, TINs are provided, dates of birth, citizenship of the employee, data on the identity document of the employee. The data in this section are compiled based on the results of the last three months of the reporting year.

Cases when section 3 of the report “Calculation of insurance premiums” is filled out:

1. If payments are made to employees under employment or civil law contracts.
2. When an employee is on vacation without saving earnings.
3. When an employee goes on maternity leave - in the calculation of the insurance premiums of section 3 for an employee on maternity leave, the report is generated without filling out subsection 3.2 on payments.
4. If the organization has only one employee, including the director, who is the founder.
5. If in the accounting quarter accruals and payments were made for laid-off employees.

The title page, Section 1, Subsections 1.1 and 1.2, Appendix 1, Appendix 2 and Section 3 is made up of all organizations and individual entrepreneurs, payers of insurance premiums making payments to individuals. Fig. 4.

The remaining sections and applications are formed as necessary, if there is information to fill out.

In the program “1C: ZUP 8.3.1.” The report "Calculation of insurance premiums" is generated automatically, subject to the conditions for the correct and timely formation of salaries in the program.

For the correct formation of the report "Calculation of insurance premiums", you need to update the program to the current version. Since January 2017, the Federal Tax Service Inspectorate has introduced new conditions for the acceptance of the report: the personal data of individuals must fully match the data of the Federal Tax Service Inspectorate. If the data on employees do not coincide with the data of the IFTS database, then the report will not be accepted by the IFTS.

In this article, we highlighted the main points that should be paid attention to when compiling the report “Calculation of Insurance Contributions”. Summing up, I want to note that the correct accounting of accrual and payment of wages and other accruals is an advantage for the correct formation of this document. We wish you a successful submission of annual reports!

Dear readers, submit reports without any problems! Our consultants have vast experience in 1C programs and are ready to help you with the formation of any report. Request a consultation.

Work in 1C with pleasure!

Rates on premiums include retirement insurance, health insurance and social insurance. At the current moment, the rate is 30 percent, of which: to the Pension Fund of Russia (PFR) make up 22 percent, to the Compulsory Medical Insurance Fund (MHIF) - 5.1 percent, to the Social Insurance Fund (FSS) - 2.9 percent . Deductions are made from payments and other benefits to employees. Using the example of this article, let us consider in which block you can see the premium rates in 1C.

Tariffs of insurance premiums in 1C

Insurance premium rates in the 1C: Accounting database can be found in two ways:

• We go to the main menu, select the "Directories" section, then the "Salary and personnel" block, in it the position "Salary settings";

• We go to the main menu, select the "Administration" section, in it the "Program Settings" section and then "Accounting Settings".

Before us the window "Contribution calculation parameters" opens, go to the tab "Insurance premium rates". Next, click on the “Find” button, in the first field “Where to Search”, for example, select “Tariff Type”, then in the “What to Search” window, the required type of work, it can be for example - “Organizations using DOS, except with / x manufacturers. "

After that, the lines in the tabular section are opened, for all periods of the tariff validity, indicating:

• Period;
• View;
• Decryption for all funds.

If you need to clarify what happened in previous periods, then use this search - it is very clear and convenient, since the entire history of insurance premiums is shown on one line.

The rate of contribution to the FSS from NS and PZ in 1C

To set a rate in the social insurance fund for accidents and occupational diseases, you must, as described above, go to the section "Setting salaries", which can be selected in two ways:

• “Reference books” - “Salary and personnel” - “Salary adjustment”;
• “Administration” - “Program Settings” - “Accounting Settings”.

A window will open with the setting of salary accounting, put down the “Organization” field and click on the “Find” button, select in the “Where to Search” field - “The FSS contribution rate from NS and PZ”, and in the “What to Search” field - there will be a tariff, corresponding to the one specified in the notification that you received from the FSS, it is assigned depending on the class of professional risk.

Each year, it is necessary to confirm with a certificate provided to the Social Insurance Fund about the percentage of the revenue ratio for the main types of economic activity of the company, in order to establish the tariff for an accident or occupational disease.

How to make changes to the FSS contribution rate from the National Assembly and PZ in 1C

Having inserted on any column of the row of the previous photo, in which the tariff is prescribed in the Social Insurance Fund from the National Assembly and the PP on the right side of the mouse, double-click to open the “Payroll Accounting Settings” window. We go to the tab “Taxes and contributions with payroll”, move the mouse cursor down and find the position “Contributions from the National Assembly and PZ”, indicate the rate and the number from which it starts to operate.

Do not forget, at the beginning of the year it is necessary to confirm the tariff and track the change, when changing, change it in a timely manner in the 1C database.

How to calculate insurance premiums in the program 1C Accounting 8.3?

The program “1C Accounting 8.3” (rev. 3.0) allows, according to the current legislation, to calculate and accrue all the necessary insurance contributions for the salaries of employees, with the aim of further paying contributions and reporting. In order for the automatic calculation of contributions to be correct, appropriate settings must be made in the system.

Contribution Settings

The tax system used in the organization must be indicated in the accounting policy. The settings relating directly to the contributions are set in the same form as the "salary settings":

Salary and personnel / Directories and settings / Payroll accounting settings

Here in subsection 1C 8.3 “Contributions: Tariffs and Revenues”, you can preview the background information: a list of current discounts, types of income from contributions, the limit value of the base, types of tariffs.

All these directories are already filled by default with data relevant at the time of the release of the current version of the program. Perhaps their addition or editing manually.

To directly configure contributions, you need to go to the “Main” subsection in the same form and open the salary accounting settings form for the organization. In it, on the tab "Taxes and contributions from payroll" should be filled in:

• The type of insurance premium rate and the period from which it is valid. Types of tariffs are available that correspond to the applicable taxation system (OCH, USN, UTII).
• Parameters for calculating additional contributions. If our organization employs people of such professions as pharmacists, miners, members of flight crews or crews of sea vessels, you need to put a mark and fill in the list of posts or vessels for this category (they are available by links). Here, marks are made 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 NA and PZ. It is necessary to indicate the contribution rate approved for the organization by the FSS body.

Taxed by contributions in 1C accruals

Each employee is assigned payroll calculation. There are also accruals to pay for sick leave or vacation. All of them are available in the accrual guide.

Salary and personnel / Directories and settings / Accruals

In the accrual form there is a requisite “Type of income”, on which it depends on whether this accrual will be taxed by contributions. The reference book already contains the accrual “Payment by salary”, which has the form of income “Income fully taxed by insurance premiums,” and the accruals for the payment of sick leave with a type of income called “State benefits of compulsory social security. insurance paid by the FSS. ”

If you need to create new charges, you should correctly indicate the type of income for them.

Insurance premium cost items

Cost items are needed for the proper accounting of contributions. The program already has articles that are used by default: “Insurance premiums” and “Contributions to the Social Insurance Fund from NS and PZ” (as well as similar articles for UTII). Their list is in a special directory. Please note that the cost items for contributions are “tied” to the cost items for accruals.

Salary and personnel / Directories and settings / Cost items for insurance premiums

If you need to use other articles, you can add them to the directory, indicating the relationship with the cost items for charges.

Assessment of premiums

This operation is performed automatically by the standard document 1C 8.3 Accounting "Payroll", at the same time as payroll.

Salary and personnel / Salary / All accruals

After filling in the assessments of employees, 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 accrual income.

When conducting this document, in addition to the payroll entries, generates the accounting entries for the assessment of contributions. Postings are made to the debit of the same accounting accounts, to which the salaries of these employees are allocated, and for the credit of sub-accounts of account 69 “Calculations for social services. insurance and security. ” As analytics, cost items for insurance premiums are used.

Insurance premium analysis reports

Salary and Personnel / Salary / Salary Reports

The report “Taxes and contributions (briefly)" - displays for a given period for each employee and consolidated assessed contributions and personal income tax.

The report “Analysis of contributions to funds” - displays an analytical table for each type of contribution in the context of the types of tariffs and charges, with the display of non-taxable charges and excess of the limit base (if any).

Here, in the section “Salary Reports” a unified “Insurance Contribution Registration Card” is available. It can also be generated from the document “Payroll” (tab “Contributions”).

Based on materials: programmist1s.ru

To view the type of insurance premium rate in 1C 8.3 without NS and PP, open the tab Insurance premium rates:

Set the tariff for NA and PP by selecting bookmarks Salary Settings – :

And set the start date for applying the tariff in the database 1C 8.3 Accounting:

In 1C 8.3, you can view the rates applicable in previous periods through the function Story.

Where in 1C 8.3 to change the rate of insurance premiums from accidents

On the bookmark Salary and Personnel  select Salary Settings:

In this register, it is useful to review the limit values \u200b\u200bof insurance premiums by year, to establish the tariff for contributions from accidents and occupational diseases (NS and PP):

The main tariffs to non-state funds in the database 1C 8.3 Accounting established by default. However, the tariff for NA and PP must be set independently.

Recall that the tariff for NA and PP is set depending on the main activity for the previous year. To this end, the FSS annually submits documents to. The minimum tariff for NA and PP is 0.2%.

To view the maximum base value in 1C 8.3 Accounting, select the bookmark Limit value of the insurance premium base:

Reflection of insurance premiums in accounting

The accounting of operations on insurance premiums is reflected in account 69 Calculations for social insurance and collateral.

To determine the cost accounting account, it is necessary to determine in which units the employees work (administrative, production, support, sales staff, etc.). Thus, the accrual of contributions is reflected in the debit of the following cost accounting accounts:

• Account 08 - for employees engaged in the creation of future fixed assets;
• Account 20 - for production personnel directly involved in the production process (production) of products;
• Accounts 23, 25, 28, 29 - for personnel who 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, the 1C 8.3 Accounting program already has an accounting account 26 - the most frequently used among cost accounting accounts:

• Account 26 as a whole for organizations can be used by service providers.
• Also, account 26 can be used in accounting by production and trade organizations to account for the calculation of wages and contributions of administrative staff.

Accrual of insurance premiums in 1C 8.3. Accounting is automatically generated during the register. Payroll:

In the general list, select the desired payroll month:

Open a window and start viewing already automatically accrued insurance premiums:

In 1C 8.3 Accounting, it is possible to view postings (accounting records) for cost accounting accounts (inv. 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 program 1C 8.3 are set: Salary and staff – Salary Settings – Accruals:

Right-click on a function Edit, you can see on which account this or that type of accrual and insurance premiums directly related to it will be reflected:

As already written earlier, it is important to determine to which account the accrual of wages and contributions should be related to the activities of the employee. For example, if an employee belongs to the administrative staff or the organization carries out activities to provide services, then all expenses will be reflected in account 26.

It is worth noting that in 1C 8.3 Accounting, the expense account for insurance premiums is inextricably linked with the account for the calculation of payroll costs. Therefore, choosing an account for a specific accrual, the program 1C 8.3 will include the assessed contributions to the same account.

It should also be noted that the accrual of benefits from the FSS is not credited to cost accounting accounts. The accounting record of 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.) in 1C 8.3 Accounting, a balance sheet is formed. To form it, you must select bookmarks Reports - Balance sheet for the account:

How reports are generated in the FIU, in off-budget funds and in the tax authority in 1C 8.3 Accounting

Information on accrued insurance premiums is stored in the registers from which reports are generated to extrabudgetary funds and the tax authority. To do this, bookmark Salary and staff  need to open Salary Reports:

From section Analysis of fund contributions:

You can get detailed information on taxable amounts by type of accrual and by type of contribution for any period:

For generalized information on assessed contributions and personal income tax in 1C 8.3 Accounting, a register is formed Taxes and contributions (briefly):

This type of report can be printed on paper every month:

Annually, to print out on paper and verify the amount of accruals for each employee, you can form the recommended FIU form Cards for individual accounting of the amounts of accrued fees and benefits, 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 accruals are reflected on a monthly basis and cumulatively from the beginning of the year, can be as follows:

Recalculation (adjustment) of insurance premiums

Sometimes accountants in the database 1C 8.3 Accounting 3.0 have to recalculate contributions for past periods. To set up automatic allocation in 1C 8.3, you need to use the bookmark Salary and staff  select Allocations of insurance premiums - Create:

To correct errors for previous months that do not affect the previous reporting period, check the box next to the position Self-assessment of contributions to correct errors,while setting the month in which the adjustment is reflected and the date (last day of the month).

On the bookmark Revenue Details  method Selection  choose an employee for which the month for which contributions are assessed, as well as the amount:

If the additional charge affects the previous reporting period, according to which it will be necessary to submit an adjustment (updated) report, then it is necessary to additionally put a tick in front of the position Register for a qualifying report for a previous period. After automatic calculation of additional charge, click Hold and close.

Reflection of contributions and accruals to individuals who are not employees

In the economic activities of the organization, payments may be made to individuals who are not employees of the organization, but from whom contributions are paid (except for the SB and the PP). For example, under civil law contracts (GPC).

In this case, it is necessary Create  document Contribution Accounting Operationsthrough the bookmark Salary and staff:

At the beginning of the calendar year, the accountant must verify the rates of insurance premiums approved for the company by applicable law. It is no secret that at the current level of accounting automation, errors only occur if incorrect information has been entered into the system. Below we will consider how to check the established insurance premium rates in 1C and, if necessary, make adjustments.

Where to look for tariffs in 1C

Starting January 1, 2017, the Tax Code of the Russian Federation (part two) is supplemented by chapter 34 “Insurance premiums”, which establishes, in addition to payers and the object of taxation, the size of insurance premiums. After checking the tariffs set for your company, you can go directly to the 1C system menu “Directories / Salary settings / Classifiers / Insurance premiums”.

In the window that opens, you will see the tabs:

• Insurance premiums, income discounts;
• Types of insurance premium income;
• Limit value of the insurance premium base;
• Insurance Contribution Rates.

We are interested in the last tab “Insurance premium rates”. Here is a list of types of tariffs established by applicable law. Using the opportunity to search for the type of tariffs, we find an individual tariff for your organization, for example, for an agricultural producer organization that pays USHN.

By double-clicking on the cell with the tariff size, we will see a pop-up window that allows you to edit the sizes of the established tariffs.

You can subsequently select the period for which the tariff size, type and size of the tariff apply. The rates of insurance contributions include contributions to pension, social and medical insurance. For the current year they are set respectively in the following sizes: 22%, 2.9% and 5.1%. In case of discrepancies, you can easily edit the size of premiums.

In addition to the specified method, the setting of insurance premiums in 1C can be set through the menu “Administration / Accounting parameters / Salary settings”. Next, we find the already known subsection “Classifiers / Insurance Contributions”.

Setting insurance premiums is done in the same way as described above.

Setting up a contribution to the FSS from the National Assembly and occupational diseases

Important! In accordance with Order No. 55 of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, organizations are required to confirm the main type of economic activity for the previous year. To do this, you must submit the following list of documents to the territorial department of the FSS:

• Application for confirmation of the main type of economic activity;
• Certificate confirming the main type of economic activity;
• Copy of the explanatory note to the balance sheet.

You will find the forms for these applications on the official website of the Social Insurance Fund in the section “Information for employers (reporting forms, forms)”.

Based on the information provided, the FSS establishes a contribution rate from the National Assembly and occupational diseases for the next financial year.

After receiving the indicated help, the accountant needs to go to the menu “Administration / Accounting Settings / Salary Settings”.

At the bottom of the window that opens, find the tab “Tax and Report Settings”. In the list of lines on the left, the cursor must be moved to the line "Insurance premiums". The ability to edit insurance premiums from industrial accidents will be activated.

If necessary, by clicking on the “Additional Contributions” cell, you can select a list of posts having individual insurance premiums. Also 1C allows you to enter additional posts yourself.

It is possible to adjust the contribution rate from accidents and occupational diseases in another way, through the menu “Directories / Salary settings / Setting payroll accounting” and then on the already known tab “Setting taxes and reports”.